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Unlike quantitative studies, interview data generally cannot be validated; yet, they are typically the only evidence of the research. This study develops protocols for using verbatim interview quotations in research and for assessing the quality of interview quotations.

This research reviews 20 empirical papers using in-depth interviews containing 600 interview quotations to examine authors' approaches to verbatim interviewee quotations. The research analyses the sample papers for interview transcript handling, selection of quotations, the number and length of interview quotations, how they are placed and presented, the proportion of interviewee voices reproduced in quotations and the disclosure of protocols for translating and editing quotations. This paper includes illustrative interview quotations as exemplars of best practice.

Given the modest discussion of the principles influencing the reproduction of quotations in research, this study develops a framework for evaluating prior research. Researchers use a wide variety of practices to reproduce interview quotations in accounting research. The issues derived from this review, and their application to interview-based papers, frame an argument for a general set of quality criteria and protocols rather than rigid rules for assessing qualitative work. These criteria can serve as anchor points for qualitative evaluation.

There is little guidance on the use of interview quotations in qualitative research which this study bridges.

Dictionaries of quotations are one of the more personal categories of reference books as evidenced by the diverse responses of their reviewers. The latest edition of The Oxford Dictionary of Quotations was considered “a splendid achievement” by one and “a disaster” by another, while a third introduced his critique with the caution, “It can be said about any such book that its contents will be in‐adequate and its editors presumptuous …”

Extracting information from unstructured data becomes a challenging task for computational linguistics. Public figure’s statement attributed by journalists in a story is one type of information that can be processed into structured data. Therefore, having the knowledge base about this data will be very beneficial for further use, such as for opinion mining, claim detection and fact-checking. This study aims to understand statement extraction tasks and the models that have already been applied to formulate a framework for further study.

This paper presents a literature review from selected previous research that specifically addresses the topics of quotation extraction and quotation attribution. Research works that discuss corpus development related to quotation extraction and quotation attribution are also considered. The findings of the review will be used as a basis for proposing a framework to direct further research.

There are three findings in this study. Firstly, the extraction process still consists of two main tasks, namely, the extraction of quotations and the attribution of quotations. Secondly, most extraction algorithms rely on a rule-based algorithm or traditional machine learning. And last, the availability of corpus, which is limited in quantity and depth. Based on these findings, a statement extraction framework for Indonesian language corpus and model development is proposed.

The paper serves as a guideline to formulate a framework for statement extraction based on the findings from the literature study. The proposed framework includes a corpus development in the Indonesian language and a model for public figure statement extraction. Furthermore, this study could be used as a reference to produce a similar framework for other languages.

This paper aims to examine the current practice of reporting on translation issues in qualitative, interdisciplinary accounting research. Based on an analysis of the methodological consideration of the translation of quotations from non-English interviews and additional interviews with experienced researchers, the authors aim to develop recommendations for the reporting on such translation procedures in future accounting research relying on interviews not conducted in English.

The analysis is based on papers published in four highly ranked interdisciplinary accounting journals: Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS), Critical Perspectives on Accounting (CPA) and Qualitative Research in Accounting and Management (QRAM). The subjects of the analysis are publications of non-English-speaking researchers who conducted non-English interviews and therefore were confronted with translation issues when attempting to get published in these English-language journals. Additionally, to gain deeper insights into reporting decisions on language and translation issues, the authors conducted interviews with experienced researchers in the field of qualitative, interdisciplinary accounting research whose mother tongue is not English. The authors combine these empirical insights with current developments in translation studies.

As suggested by translation studies, translation is an act of sense making and reconstruction of meaning, and therefore is a complex task that needs to be carried out with caution. However, the findings suggest that in current interdisciplinary, qualitative accounting research, the reporting of language and translation issues, especially with regards to the translation of quotations from interview data, have so far received only limited attention. The authors therefore call for more awareness of and sensibility toward dealing with language and translation issues, which should be reflected in more transparent reporting on translation processes to support the credibility and authenticity of qualitative accounting studies based on non-English interviews.

This paper is limited to the reporting on the methodological consideration of translating quotations from non-English interviews in papers published in AAAJ, AOS, CPA and QRAM between 2004 and 2015. For future accounting research that relies on such interviews, the authors call for more transparency and provide specific recommendations. This in turn should strengthen the awareness that language and translation are factors to be considered and reported.

This paper is the first to develop recommendations for the reporting of translation processes in accounting research studies, which are based on interviews not led in the English language.

Manufacturers across many sectors increasingly operate in high variety environments. Research evidence suggests that variety has a negative impact on performance. However, the research literature is limited on the enablers that allow variety to be managed effectively and efficiently at the “front‐end” of an organisation and in quotation processes in particular.

This paper presents case analysis of the quotation processes from manufacturers operating in high‐variety environments. Qualitative process modelling tools have been developed to allow representation of process complexities and informal process elements.

Findings are presented on generic mechanisms for absorbing and mitigating the impact of variety on quotation processes. A generic quotation process model is presented comprising four key decisions centres: customization request initiation and information gathering on customer needs, classification of requests, resource control, and identification of information for reuse.

The implications of the study for the automation of quotation processes in high variety and mass customization environments are discussed and it is speculated that different decision centres will dominate in different environments.

The generic model developed by this research offers insight into the functioning of the core process elements of the quotation system. Reviewing an organisation's structure and the information systems infrastructure supporting these decision centres should lead to the identification of potential system or reorganisation improvements.

To demonstrate transparency and accountability, the three boards in this study are required to meet in public in front of an audience, although the boards reserve confidential issues for discussion in private sessions. This study examines boardroom public accountability, contrasting it with accountability in board meetings held in private. The study adopts Erving Goffman's impression management theory to interpret divergences between boardroom behaviour in public and private, or “frontstage” and “backstage” in Goffman's terminology.

The research observes and video-records three board meetings for each of the three boards (nine board meetings), in public and private. The research operationalises accountability in terms of director-manager question-and-answer interactions.

In the presence of an audience of local stakeholders, the boards employ impression management techniques to demonstrate accountability, by creating the impression that non-executive directors are performing challenge and managers are providing satisfactory answers. Thus, they “save the show” in Goffman terms. These techniques enable board members and managers to navigate the interface between demonstrating the required good governance and the competence of the organisations and their managers, while not revealing issues that could tarnish their image and concern the stakeholders. The boards need to demonstrate to the audience that “matters are what they appear to be”, even if they are not. The research identifies behaviour consistent with impression management to manage this complexity. The authors conclude that regulatory objectives have not met their transparency aspirations.

For the first time, the research studies the effect of transparency regulations (“sunshine” laws) on the behaviour of boards of directors meeting in public. The study contributes to the embryonic literature based on video-taped board meetings to access the “black box” of the boardroom, which permits a study of impression management at board meetings not previously possible. This study extends prior impression management theory by identifying eleven impression management techniques that non-executive directors and managers use and which are unique to a boardroom context.

The Web is a communication and information technology that is often used for the distribution and retrieval of personal information. Many people and organizations mount Web sites containing large amounts of information on individuals, particularly about celebrities. However, limited studies have examined how people search for information on other people, using personal names, via Web search engines. Explores the nature of personal name searching on Web search engines. The specific research questions addressed in the study are: “Do personal names form a major part of queries to Web search engines?”; “What are the characteristics of personal name Web searching?”; and “How effective is personal name Web searching?”. Random samples of queries from two Web search engines were analyzed. The findings show that: personal name searching is a common but not a major part of Web searching with few people seeking information on celebrities via Web search engines; few personal name queries include double quotations or additional identifying terms; and name searches on Alta Vista included more advanced search features relative to those on AlltheWeb.com. Discusses the implications of the findings for Web searching and search engines, and further research.

This article explores citing and referencing systems in social sciences and medicine articles from different theoretical and practical perspectives, considering bibliographic references as a facet of descriptive representation.

The analysis of citing and referencing elements (i.e. bibliographic references, mentions, quotations and respective in-text reference pointers) identified citing and referencing habits within disciplines under consideration and errors occurring over the long term as stated by previous studies now expanded. Future expected trends of information retrieval from bibliographic metadata was gathered by approaching these referencing elements from the Functional Requirements for Bibliographic Records (FRBR) entities concepts.

Reference styles do not fully accomplish with their role of guiding authors and publishers on providing concise and well-structured bibliographic metadata within bibliographic references. Trends on representative description revision suggest a predicted distancing on the ways information is approached by bibliographic references and bibliographic catalogs adopting FRBR concepts, including the description levels adopted by each of them under the perspective of the FRBR entities concept.

This study was based on a subset of medicine and social sciences articles published in 2019 and, therefore, it may not be taken as a final and broad coverage. Future studies expanding these approaches to other disciplines and chronological periods are encouraged.

By approaching citing and referencing issues as descriptive representation's facets, findings on this study may encourage further studies that will support information science and computer science on providing tools to become bibliographic metadata description simpler, better structured and more efficient facing the revision of descriptive representation actually in progress.

The purpose of this paper is to propose a framework to assist in the estimation of effort for projects in the field of design. The study first seeks supporting material to outline an understanding of how design professionals have access to time estimation information for quoting their projects.

The work was based on in-depth interviews conducted with 13 professionals from various design sectors that focused on understanding important elements of the project quotation process. Content analysis was performed on the information provided, and four dimensions were identified. A framework that included these dimensions was designed and validated using a focus group composed of professionals involved in project quotation. The framework includes the generation of a project network structure; identifying tasks and their duration for each design activity; and the ways in which this information remains updated and evolves through the incorporation of dynamic systems concepts.

The results of this study will be the production of an external knowledge base that designers can use as a basis for performing their profession.

This study is relevant because there is no information source that addresses tasks and associated durations on which design professionals can rely for the development of quotations.

A review essay on Charles Robert McCann, Jr., Ed. The Elgar Dictionary of Economic Quotations, Northampton, MA: Edward Elgar, 2003, pp. xi, 315. $150.00. Charles McCann believes that a Dictionary of Quotations is a repository of statements on which writers and debaters can rely for accuracy: Not only to avoid misstatement and erroneous attribution, but also misperception of original context. (What is an alternative motivation? To show the brilliance of economists? Or their facility with words?) Of course, one could search original sources but it is more efficient, time wise, to have a sourcebook of passages, perhaps especially one arranged overall alphabetically by author and for each author by topic.