Search results
Results from the WOW.Com Content Network
In 2023, a systematic scoping review identified 20 unique ethical issues related to contributor role taxonomies like CRediT. [17]In a study of one psychology research project, independent researchers read detailed descriptions of other researchers' contributions, the results indicated that the independent researchers had low agreement about both the number and type that the contributions ...
Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.
Additionally, articles in leading accounting journals influence subsequent research, and are often used in training accounting PhD students. [5] Various methods have been used to determine the leading accounting journals, including surveys of faculty members, and methods based on the number of times the journals' articles were cited. [4]
The field which studies ontologies so conceived is sometimes referred to as applied ontology. [1] Every academic discipline or field, in creating its terminology, thereby lays the groundwork for an ontology. Each uses ontological assumptions to frame explicit theories, research and applications.
Ontologies can be used for structuring data in a machine-readable manner. [14] In this context, an ontology is a controlled vocabulary of classes that can be placed in hierarchical relations with each other. [15] These classes can represent entities in the real world which data is about.
Anne Fortin (born 1957) is an American/Canadian accounting academic and Professor of Accounting at the Université du Québec à Montréal. She is known for her study on "Users' participation in the accounting standard-setting process." [1] [2] Fortin received her Ph.D. from the University of Illinois at Urbana-Champaign in 1983. She is an ...
Individuals (instances) are the basic, "ground level" components of an ontology. The individuals in an ontology may include concrete objects such as people, animals, tables, automobiles, molecules, and planets, as well as abstract individuals such as numbers and words (although there are differences of opinion as to whether numbers and words are classes or individuals).
Main page; Contents; Current events; Random article; About Wikipedia; Contact us