Search results

In this paper, the editors argue that management accounting research should seek to expand to examine the broader ecosystem of information sources that influence organizational performance. The editors introduce the concept of the management accounting ecosystem as a means of linking discrete management accounting research topics to the broader environment in which organizations operate. By doing this, a stronger connection can be established between management accounting research and management accounting practice. The goal is to encourage more cross-disciplinary research that provides a better understanding of the ecosystem in which management accounting practitioners operate. The editors encourage researchers to submit studies to “Advances in Management Accounting” that evaluate the effectiveness of new management accounting information sources and the techniques used to analyze them in the broader ecosystem to enhance the effectiveness of management accounting practices. By exploring the wider information sources within the management accounting ecosystem, future management accounting research can become more innovative and better address the decision-making needs of organizational members.

In this chapter, the author explores the principles of responsible management education through the lens of Taoism. This chapter begins by introducing the concepts of knowledge-inquiry and wisdom-inquiry and highlights the differences between the two in the context of management education. The author emphasizes the importance of wisdom-inquiry in management education, arguing that it allows individuals to not only understand and analyze information but also to apply ethical considerations when making decisions. This chapter delves into how to synthesize knowledge and wisdom in education, highlighting the need for a balance between technical skills and ethical awareness in management education. This chapter concludes with an examination of the principles of managing talent by balancing competence and character. The author discusses how to hire for character and train for competence in human resources management and development. This approach involves focusing on developing individuals' character traits, such as integrity, compassion and empathy, in addition to their technical skills. This chapter demonstrates the value of incorporating Taoist principles into management education. When the importance of wisdom-inquiry, balancing competence and character, and developing ethical leaders is emphasized, management education can prepare individuals to navigate the complexities of the modern business landscape while promoting responsible business practices.

This study aims to examine the dynamics of traditional wayang kulit or shadow puppet knowledge management in a community-based enterprise (CBE) known as “Wisata Wayang” in Wukirsari Village, Yogyakarta, Indonesia.

A qualitative case study was adopted, which allows the author to explore the dynamics or uniqueness of an event or cultural phenomenon more deeply.

The shadow puppet is an artefact of Javanese culture with rich life philosophy and wisdom. It guides people the pursuit of harmony with themselves, others, the universe and God. The success of knowledge management of the shadow puppet at CBE was supported by the high entrepreneurial orientation of the administrators. This study showed that entrepreneurial orientation should be extended into sociopreneurial with additional aspects, including preservation mission and communality, promoting the emergence of grassroots innovations. The knowledge of shadow puppet craft in this village is passed through nyantrik, also known as apprenticeship.

No previous research has explored the dynamics of traditional knowledge management in the context of CBE in Indonesia. As Indonesia has rich traditional knowledge from hundreds of tribes and prominent communal cultures, this study of community-based knowledge management contributes new insights in the knowledge management literature.

This study aims to investigate the concept of “practical wisdom” which may be defined as the ability to effectively manage one’s rational knowledge and to read and respond appropriately to the interplay of other people's emotions and one's own and their values. The aims of this study also are (1) to investigate the relationship between the spiritual, emotional and rational capacities which underpin practical wisdom and (2) to analyse the relationship between the practical wisdom co-created in and between individuals through these three capacities.

This study adopts a case study methodology by considering the experience provided by a group of hikers who organized a trip to cross the island of Gran Canarias and its natural parks.

This study proposes that the presence of spiritual, emotional or rational capacities can boost individual self-awareness, self-control and empathy, which can help workers in general and knowledge workers, in particular, more effectively tackle difficult situations, remain calm and collectively develop and enact appropriate responses to these situations. Therefore, results show that the concept of practical wisdom allows for the identification of both the nature of the capacities that contribute to the effective handling of difficult situations and them and the balance that needs to be developed between them.

For knowledge workers, the study provides a framework and an explanatory framework to help them understand how rational, spiritual and emotional capacities both interact and are operationalized to tackle difficult problems. Furthermore, it enables them to identify situations where success to consider such interactions, leads to develop and implement appropriate responses to such situations.

A proper balance of emotional, rational and spiritual capacities may enable people to have a more holistic vision of difficult situations, allowing the finding of appropriate solutions to complex problems (i.e. practical wisdom). This study contributes to strengthening knowledge workers' perception and understanding of the links between the knowledge stocks and knowledge flows that relate to a practical perspective of wisdom.

Responding to the continuing separation of participants and researchers in LIS participatory research, a new methodology is proposed: action partnership research design (APRD). It is asserted that APRD can mitigate or remove the hierarchical structures often inherent in the research process, thus allowing for equal contribution from all.

Building on the bonded design (BD) methodology and informed by a scoping literature review conducted by the same authors, APRD is a human-centered research approach with the goal of empowering and valuing community partnerships. APRD originates from research investigating the use of participatory design methods to foster collaboration between two potentially disparate groups, firstly with adult researchers/designers and elementary school children, and secondly with university faculty and IT professionals.

To achieve this goal, in addition to BD techniques, APRD draws inspiration from elements of indigenous and decolonization research methodologies, particularly those with an emphasis on destabilizing power hierarchies and involving research participants as full partners.

APRD, which emerged from findings from previous participatory design studies, especially those of BD, is based on the premise of partnership, recognizing that each member of a design team, whether researcher or participant/user, has unique expertise to contribute. By considering participants/users as full research partners, APRD aims to flatten the hierarchies exhibited in some LIS participatory research methodologies, where participants are treated more like research subjects than partners.

The purpose of this study is to identify the knowledge gap and future opportunities for developing mobile recommender system in tourism sector that lead to comfortable, targeted and attractive tourism. A recommender system improves the traditional classification algorithms and has incorporated many advanced machine learning algorithms.

Design of this application followed a smart, hybrid and context-aware recommender system, which includes various recommender systems. With the recommender system's help, useful management for time and budget is obtained for tourists, since they usually have financial and time constraints for selecting the point of interests (POIs) and so more purposeful trip planned with decreased traffic and air pollution.

The finding of this research showed that the inclusion of additional information about the item, user, circumstances, objects or conditions and the environment could significantly impact recommendation quality and information and communications technology has become one part of the tourism value chain.

The application consists of (1) registration: with/without social media accounts, (2) user information: country, gender, age and his/her specific interests, (3) context data: available time, alert, price, spend time, weather, location, transportation.

The study’s social implications include connecting the app and registration through social media to a more social relationship, with its textual reviews, or user review as user-generated content for increasing accuracy.

The originality of this research work lies on introducing a new content- and knowledge-based algorithm for POI recommendations. An “Alert” context emphasizing on safety, supplies and essential infrastructure is considered as a novel context for this application.

Data storytelling courses position students as agents in creating stories interpreted from data about a social problem or social justice issue. The purpose of this study is to explore two research questions: What themes characterized students’ iterative development of data story topics? Looking back at six years of iterative feedback, what categories of data literacy pedagogy did instructors engage for these themes?.

This project examines six years of data storytelling final projects using thematic analysis and three years of instructor feedback. Ten themes in final projects align with patterns in feedback. Reflections on pedagogical approaches to students’ topic development suggest extending data literacy pedagogy categories – formal, personal and folk (Pangrazio and Sefton-Green, 2020).

Data storytelling can develop students’ abilities to move from being consumers to creators of data and interpretations. The specific topic of personal data exposure or risk has presented some challenges for data literacy instruction (Bowler et al., 2017). What “personal” means in terms of data should be defined more broadly. Extending the data literacy pedagogy categories of formal, personal and folk (Pangrazio and Sefton-Green, 2020) could more effectively center social justice in data literacy instruction.

Implications for practice include positioning students as producers of data interpretation, such as role-playing data analysis or decision-making scenarios.

Data storytelling has the potential to address current challenges in data literacy pedagogy and in teaching critical data literacy.

Course descriptions provide a template for future data literacy pedagogy involving data storytelling, and findings suggest implications for expanding definitions and applications of personal and folk data literacies.

This article examines the Library of Congress Subject Headings (LCSH), which is the most used subject heading system in the world and an instance of a controlled vocabulary (CV).

The method used to examine the system is based on both authors’ subject knowledge in the field of information science (IS) and the subfield of knowledge organization (KO). Core concepts in this domain were examined (1) by checking if they are present or not in the system; (2) if not, by determining whether LCSH contains alternative terms useful for searching documents about the missing concept, by examining books indexed by the Library of Congress; (3) by identifying the semantic relations between subject headings.

The results demonstrate fundamental problems in the logical consistency of the representation of IS and KO in LCSH.

The implications for CVs in general are discussed.

No previous study has used our method to examine LCSH’s coverage of IS.