Accounting & Marketing

The rocking response of masonry walls subjected to Out-Of-Plane (OOP) loadings is described using a discrete macro-element that takes into account P-Delta effects in this paper. The Discrete Macro-Element Method (DMEM), which is a modelling strategy with a very low computational cost in comparison to traditional Distinct Element Method (DEM) and detailed finite element strategies, takes into account constitutive as well as geometric nonlinearities. Seismic-affected unreinforced masonry buildings commonly suffer severe damage due to OOP failure mechanisms. These systems are by and large actuated by low seismic excitation and removals. However, once they are activated, they have the potential to evolve toward significant displacements with rigid-block-like kinematics that have a significant impact on the nonlinear mechanical response.

This paper contends that recurring concerns regarding the nature of academic accounting research ought to be taken seriously. As a means of expanding our social license, it suggests engaging research. Engaged research is characterized as follows, based on the argument of Chua and Fiedler. It co-produces research on matters that matter (to practitioners, regulators, academics and communities) and engages with complex practice relations. The paper explains how accounting research could interact with a modern business environment marked by widespread digitization and new climate change risks and opportunities. Researchers who received their training but whose work is situated in very distinct research traditions, both voiced concerns that are comparable to those of hopwood. However, both are concerned that accounting researchers. Hopwood specifically referred to US-based researchers are too far removed from the real world. In their respective articles published in Management Science and The Accounting Review, both attempt to investigate the causes of this ill health.