New Public Management unterstützt Universitäten und Forschungseinrichtungen dabei, in einem stark wettbewerbsorientierten Forschungsumfeld zu bestehen. Entscheidungen unter Unsicherheit, z.B. die Verteilung von Mitteln für den Forschungsbedarf und Forschungszwecke, erfordert von Politik und Hochschulmanagement, die Beziehungen zwischen den Dimensionen der Forschungsleistung und den resultierenden oder eingehenden Zuschüssen zu verstehen. Hierfür ist es wichtig, die Variablen der wissenschaftlichen Wissensproduktion auf der Ebene von Individuen, Forschungsgruppen und Universitäten zu untersuchen. Das Kapitel 2 dieser Arbeit analysiert die Ebene der Individuen. Es verwendet die Beobachtungen der Forscherprofile von Handelsblatt (HB), Research Papers in Economics (RePEc, hier RP) und Google Scholar (GS) als meist verbreitete Ranking-Systeme in BWL und VWL im deutschsprachigen Raum. Das Kapitel 3 liefert eine empirische Evidenz für die Ebene von Forschungsgruppen und verwendet die Daten eines Sonderforschungsbereichs (SFB) zu Finanzinputs und Forschungsoutput von 2005 bis 2016. Das Kapitel beginnt mit der Beschreibung passender Performanzindikatoren, gefolgt von einer innovativen visuellen Datenanalyse. Im Hauptteil des Kapitels untersucht die Arbeit mit Hilfe eines Zeit-Fixed-Effects-Panel- Modells und eines Fixed-Effects-Poisson-Modells den Zusammenhang zwischen finanziellen Inputs und Forschungsoutputs. Das Kapitel 4 beschäftigt sich mit dem Niveau der Universitäten und untersucht die Interdependenzstruktur zwischen Drittmittelausgaben, Publikationen, Zitationen und akademischem Alter mit Hilfe eines PVARX-Modells, einer Impulsantwort und einer Zerlegung der Prognosefehlervarianz. Abschließend befasst sich das Kapitel mit den möglichen Implikationen für Politik und Entscheidungsfindung und schlägt Empfehlungen für das universitäre Forschungsmanagement vor. / New Public Management helps universities and research institutions to perform in a highly competitive research environment. Decision making in the face of uncertainty, for example distribution of funds for research needs and purposes, urges research policy makers and university managers to understand the relationships between the dimensions of research performance and the resulting or incoming grants. Thus, it is important to accurately reflect the variables of scientific knowledge production on the level of individuals, research groups and universities. Chapter 2 of this thesis introduces an analysis on the level of individuals. The data are taken from the three widely-used ranking systems in the economic and business sciences among German-speaking countries: Handelsblatt (HB), Research Papers in Economics (RePEc, here RP) and Google Scholar (GS). It proposes a framework for collating ranking data for comparison purposes. Chapter 3 provides empirical evidence on the level of research groups using data from a Collaborative Research Center (CRC) on financial inputs and research output from 2005 to 2016. First, suitable performance indicators are discussed. Second, main properties of the data are described using visualization techniques. Finally, the time fixed effects panel data model and the fixed effects Poisson model are used to analyze an interdependency between financial inputs and research outputs. Chapter 4 examines the interdependence structure between third-party expenses (TPE), publications, citations and academic age using university data on individual performance in different scientific areas. A panel vector autoregressive model with exogenous variables (PVARX), impulse response functions and a forecast error variance decomposition help to capture the relationships in the system. To summarize, the chapter addresses the possible implications for policy and decision making and proposes recommendations for university research management.

Made available in DSpace on 2016-04-04T18:36:30Z (GMT). No. of bitstreams: 1 Regiane Alcantara Eliel.pdf: 595798 bytes, checksum: 7ebc0062afda8a4dc7c01f2084088b05 (MD5) Previous issue date: 2007-02-28 / The objective of this present study is to show the development and the institutionalization of Information Science in Brazil, analyzing the degree of convergence between the scientific production - materialized in thesis and dissertations and landmarks (Documento de ?rea da CAPES e Grupos Tem?ticos da ANCIB). The research inserts in the science social studies field, giving an exploratory characteristic at the research. Its empirical object is constituted of references data of theses and dissertations of information science, analyzed by means of scientometric methods. They had been privileged about the theoretical reference, of a side, arguments about the Information Science including its genesis, evolution and relation with the Librarianship and Documentation, its paradigms, its connections interdisciplinary and performance while postmodern science; on the other side, landmarks: documents of the CAPES and the Work groups of the National research Association and Post-Graduation in Science of the information. Finally, over the analysis of the graphical representation that the theses and dissertation present partial convergence with landmarks and that the science of the information needs to surpass some challenges such as to diminish the high number of studies directed for the practice and to guarantee the production of theoretical and conceptual research, in detriment of the research that aim to put resolution of concrete and located problems; and to define the object of study of the area, avoiding it thematic dispersion and, moreover, guarantee greater index of growth of the Post- Graduation programs, mainly in relation to the courses of doctorate to guarantee its effective social and cognition institutionalization. / O presente trabalho tem como objetivo estudar o desenvolvimento e a institucionaliza??o da Ci?ncia da Informa??o no Brasil, analisando o grau de converg?ncia entre a produ??o cient?fica - materializada em teses e disserta??es - e os marcos regulat?rios da ?rea (Documento de ?rea da CAPES e Grupos Tem?ticos da ANCIB). A pesquisa insere-se no campo dos estudos sociais da ci?ncia, caracterizando-se como uma pesquisa explorat?ria. Seu objeto emp?rico ? constitu?do de dados referenciais de teses e disserta??es da Ci?ncia da Informa??o, analisados por meio de m?todos cientom?tricos. Foram privilegiados quanto ao referencial te?rico, de um lado, as discuss?es sobre a Ci?ncia da Informa??o - abarcando sua g?nese, evolu??o e rela??o com a Biblioteconomia e a Documenta??o, seus paradigmas, suas conex?es interdisciplinares e atua??o enquanto ci?ncia p?s-moderna; e, de outro lado, os marcos regulat?rios da ?rea: documento de ?rea da CAPES e Grupos de Trabalho da Associa??o Nacional de Pesquisa e P?s-Gradua??o em Ci?ncia da Informa??o. Conclui-se, por fim, atrav?s da an?lise das representa??es gr?ficas, que as teses e disserta??es apresentam converg?ncia parcial com os marcos regulat?rios da ?rea e que a Ci?ncia da Informa??o precisa superar alguns desafios, tais como o de diminuir o elevado n?mero de estudos direcionados para a pr?tica; o de garantir a produ??o de pesquisas te?ricas e conceituais, em detrimento das pesquisas que visam ? resolu??o de problemas concretos e localizados; e o de definir o objeto de estudo da ?rea, evitando-se a dispers?o tem?tica existente e, al?m disso, garantir maior ?ndice de crescimento dos programas de P?s-gradua??o, principalmente em rela??o aos cursos de doutorado para, ent?o, garantir sua institucionaliza??o social e cognitiva efetiva.

This dissertation comprises three essays which empirically investigate consequences of transparency. The first essay investigates how transparency, demanded by the government as a customer of firms, affects firms’ financial reporting. It provides evidence that, relative to firms without government customers, government suppliers have a higher quality of financial reporting. Findings indicate that government procurement requirements, which are linked to internal control over financial reporting, can positively affect the external information environment of firms. The second essay examines how managers react to a stricter transparency mandate in pension accounting, if this mandate increases the expected volatility of balance sheet items. Managers of affected firms change decisions on pension plans which mitigate volatility and in addition, affected firms exhibit less volatile accruals but more volatile discretionary real actions suggesting managers reduce volatility in balance sheets. Findings imply that a transparency mandate in pension accounting may have (unintended) consequences for managerial decision-making if the mandate reveals more economic volatility on balance sheets. The third essay studies how (data-transparently) researchers visualize their quantitative findings and how this affects the impact of academic work. It finds that, compared to articles in field-specific economics journals, articles in economics journals with a broader audience use more figures than tables and that articles visualizing (data-transparently) with figures receive more citations. An online experiment, which manipulates how a fictive study visualizes scientific results, finds that participants assess the internal validity of research as being higher and are more willing to cite research if it visualizes results data-transparently. The findings imply that (data-transparent) visualization can enhance the impact of academic work. / Die Dissertation besteht aus drei Aufsätzen, die die Auswirkungen von Transparenz untersuchen. Im ersten Aufsatz wird analysiert, wie sich die von einer Regierung im Rahmen der öffentlichen Auftragsvergabe geforderte Unternehmenstransparenz auf die Finanzberichterstattung von Unternehmen auswirkt. Lieferanten der Regierung weisen eine höhere Qualität der Finanzberichterstattung auf als Vergleichsunternehmen. Der zweite Aufsatz untersucht, wie Manager auf strengere Transparenzanforderungen in der Pensionsbilanzierung reagieren, wenn diese die Bilanzvolatilität erhöhen. Die Manager nehmen Bilanzanpassungen vor, die die Volatilität reduzieren, was auf eine beabsichtigte Bilanzglättung hindeutet. Der dritte Aufsatz untersucht den Zusammenhang zwischen der Visualisierung von quantitativen Forschungsergebnissen in wirtschaftswissenschaftlichen Zeitschriften und dem Einfluss akademischer Forschung. Economics-Journals verwenden mehr Abbildungen als Business-Journals, was Zitationen zu fördern scheint. Experimentelle Evidenz zeigt weiterhin, dass datentransparente Visualisierungen den Einfluss akademischer Forschung positiv beeinflussen können, dass dies aber auch stark disziplinabhängig ist.