The Latin–Greek Connection

Rasinski, Timothy V.; Padak, Nancy; Newton, Joanna; Newton, Evangeline

doi:10.1002/trtr.01015

Cited by 25 publications

(14 citation statements)

References 14 publications

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“…Thus, the auditors’ accountability within the data protection practice is extending to protecting data to give confidence to interested parties about the effects of data security and related risks on business. The changing technological conditions under which auditors operate means that the traditional auditors’ task of “hearing” ( audire from Latin) (Rasinski et al , 2011) needs to be extended to new grounds that creates risks for IC and business overall.…”

Section: Value and Challenges Of Big Data: New Prospects For Intellectual Capital Accounting?mentioning

confidence: 99%

The fall and rise of intellectual capital accounting: new prospects from the Big Data revolution

Torre

Botes

Dumay

et al. 2018

MEDAR

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Purpose As Big Data is creating new underpinnings for organisations’ intellectual capital (IC) and knowledge management, this paper aims to analyse the implications of Big Data for IC accounting to provide new conceptual and practical insights about the future of IC accounting. Design/methodology/approach Based on a conceptual framework informed by decision science theory, the authors explain the factors supporting Big Data’s value and review the academic literature and practical evidence to analyse the implications of Big Data for IC accounting. Findings In reflecting on Big Data’s ability to supply a new value for IC and its implications for IC accounting, the authors conclude that Big Data represents a new IC asset, and this represents a rationale for a renewed wave of interest in IC accounting. IC accounting can contribute to understand the determinants of Big Data’s value, such as data quality, security and privacy issues, data visualisation and users’ interaction. In doing so, IC measurement, reporting and auditing need to keep focusing on how human capital and organisational and technical processes (structural capital) can unlock or even obstruct Big Data’s value for IC. Research limitations/implications The topic of Big Data in IC and accounting research is in its infancy; therefore, this paper acts at a normative level. While this represents a research limitation of the study, it is also a call for future empirical studies. Practical implications Once again, practitioners and researchers need to face the challenge of avoiding the trap of IC accountingisation to make IC accounting relevant for the Big Data revolution. Within the euphoric and utopian views of the Big Data revolution, this paper contributes to enriching awareness about the practical factors underpinning Big Data’s value for IC and foster the cognitive and behavioural dynamic between data, IC information and user interaction. Social implications The paper is relevant to prepares, users and auditors of financial statements. Originality/value This paper aims to instill a novel debate on Big Data into IC accounting research by providing new avenues for future research.

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Section: Value and Challenges Of Big Data: New Prospects For Intellectual Capital Accounting?mentioning

confidence: 99%

The fall and rise of intellectual capital accounting: new prospects from the Big Data revolution

Torre

Botes

Dumay

et al. 2018

MEDAR

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“…Morphemic analysis equips students with a practical and reliable strategy to break down words into their smallest meaningful units in order to define them (Harris et al, 2011; Kucan, 2012; Mckeown et al, 2018; Swanson et al, 2017). Etymology promotes students’ understanding of language, as it provides them with background knowledge about how the English language has come to include words from such a variety of origins (Montelongo et al, 2011; Rasinski et al, 2011, 2017; Yurtbaşı, 2015). Because a great number of morphemes in the English language originated in other languages, the hope was that teaching etymology and morphemic analysis strategies in conjunction with one another would amplify students’ growth in knowledge, skills, and understanding related to vocabulary and language.…”

Section: Implementing Action Researchmentioning

confidence: 99%

“…This intervention combined instruction of etymology, the histories, and origins of words, with morphemic analysis strategies, procedures that examine the parts of words. Many experts (Harris et al, 2011; Kucan, 2012; Mckeown et al, 2018; Montelongo et al, 2011; Rasinski et al, 2011, 2017; Swanson et al, 2017; Yurtbaşı, 2015) recommend using etymology in order to help students make connections between words’ meanings and their origins, thus deepening their understanding and also recommend the use of morphemic analysis strategies in vocabulary interventions in order to equip students with strategies that allow them to break down words into their parts to discern their meanings. Because these skills relate to essential elements of language, the hope was that these combined strategies would increase students’ knowledge, skills, and understanding of language, vocabulary, and complex texts.…”

mentioning

confidence: 99%

The Journey of a Word: An Action Research Intervention of Morphemic Analysis and Etymology for a Middle School Gifted and Talented Class

2021

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Sixth-grade students who had been identified as gifted and talented participated in a literacy intervention designed and implemented by the first author as part of an action research project. These students were meeting the grade-level standards in literacy, so the project aimed to push their vocabulary knowledge further in order to prepare them for the complex vocabulary they encounter in their independent reading and assigned content units. This daily intervention directly taught students the origins and histories of words and word parts from Latin, Greek, Germanic, and French languages, introduced morphemic analysis strategies, and gave them techniques to analyze the words’ meanings based on that information. Content-specific vocabulary, as well as general vocabulary knowledge of the participating students increased significantly. Throughout the intervention, students’ confidence in vocabulary knowledge improved, and they gained a deeper understanding of the nuances of language as their ability to apply this knowledge in other contexts grew and facilitated better understanding of the words they read.

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“…The word audit stems from the Latin “audire”, which means “to hear” (Rasinski et al , 2011) and refers to medieval times when auditors, on behalf of landlords of estates, listened to and checked the accuracy of accounts read out loud. According to Van Peursem et al (2011) at the inception of the profession auditors assumed accountability for the stewardship of assets and tasks revolved around fraud detection and guarding against misappropriation of funds.…”

Section: Data Protection Practice and The Teleoaffective Structure Informing Auditors’ Positionsmentioning

confidence: 99%

Protecting a new Achilles heel: the role of auditors within the practice of data protection

Torre

Botes

Dumay³

et al. 2019

MAJ

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Purpose Privacy concerns and data security are changing the risks for businesses and organisations. This indicates that the accountability of all governance participants changes. This paper aims to investigate the role of external auditors within data protection practices and how their role is evolving due to the current digital ecosystem. Design/methodology/approach By surveying the literature, the authors embrace a practice-oriented perspective to explain how data protection practices emerge, exist and occur and examine the auditors’ position within data protection. Findings Auditors need to align their tasks to the purpose of data protection practices. Accordingly, in accessing and using data, auditors are required to engage moral judgements and follow ethical principles that go beyond their legal responsibility. Simultaneously, their accountability extends to data protection ends for instilling confidence that security risks are properly managed. Due to the changing technological conditions under, which auditors operate, the traditional auditors’ task of hearing and verifying extend to new phenomena that create risks for businesses. Thus, within data protection practices, auditors have the accountability to keep interested parties informed about data security and privacy risks, continue to transmit signals to users and instill confidence in businesses. Research limitations/implications The normative level of the study is a research limitation, which calls for future empirical research on how Big Data and data protection is reshaping accounting and auditing practices. Practical implications This paper provides auditing standard setters and practitioners with insights into the redefinitions of auditing practices in the era of Big Data. Social implications Recent privacy concerns at Facebook have sent warning signals across the world about the risks posed by in Big Data systems in terms of privacy, to those charged with governance of organisations. Auditors need to understand these privacy issues to better serve their clients. Originality/value This paper contributes to triggering discussions and future research on data protection and privacy in accounting and auditing research, which is an emerging, yet unresearched topic.

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The Latin–Greek Connection

Cited by 25 publications

References 14 publications

The fall and rise of intellectual capital accounting: new prospects from the Big Data revolution

The fall and rise of intellectual capital accounting: new prospects from the Big Data revolution

The Journey of a Word: An Action Research Intervention of Morphemic Analysis and Etymology for a Middle School Gifted and Talented Class

Protecting a new Achilles heel: the role of auditors within the practice of data protection

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