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1 – 10 of 349Rahaf Ibrahim Alkhalaileh, Hashem Alshurafat and Huthaifa Al-Hazaima
This research study aims to identify barriers to incorporating forensic accounting into accounting curricula in Jordanian universities. The study examines the differences in…
Abstract
Purpose
This research study aims to identify barriers to incorporating forensic accounting into accounting curricula in Jordanian universities. The study examines the differences in perspectives among various accounting education stakeholders, including students, educators and accounting and auditing employees/managers, on forensic accounting education.
Design/methodology/approach
The research methodology is quantitative and involves administering a survey questionnaire. The data obtained are analyzed using techniques including t-test analysis, one-way ANOVA and post-hoc.
Findings
The study reveals that educators have a more favorable view toward incorporating forensic accounting into university accounting curricula in Jordan, while accountants and auditors (employees/managers) are more strongly convinced of its importance. Furthermore, the biggest challenge to integrating forensic accounting, as perceived by stakeholders, is the lack of related job opportunities.
Practical implications
The study significantly contributes to accounting education research by providing valuable information on barriers to incorporating forensic accounting into the accounting curricula of Jordanian educational institutions from the perceptive of various stakeholders. Therefore, this study may assist educators in overcoming obstacles in offering forensic accounting education.
Originality/value
The study carries important implications for the inclusion of forensic accounting in the accounting curricula of Jordanian educational institutions. By comprehending the different viewpoints of various stakeholders, educators and policymakers can address recognized challenges and strive for the effective integration of forensic accounting in accounting curricula. As a result, accounting students will receive a more comprehensive education, and graduates will be better equipped for successful careers in the field.
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Stephana Dyah Ayu Ratnaningsih, Imam Ghozali and Puji Harto
The paper aims to examine Indonesian accounting students’ intention to become sustainable accountants (ISAs) using a modified theory of reasoning action model.
Abstract
Purpose
The paper aims to examine Indonesian accounting students’ intention to become sustainable accountants (ISAs) using a modified theory of reasoning action model.
Design/methodology/approach
Primary data were collected from 239 respondents from five reputable universities in Semarang, Indonesia, using a structured questionnaire. A random sampling technique was employed and used in selecting respondents. The data were then analyzed using smart PLS (version 3.2.9) to obtain the final results.
Findings
The results show university sustainability (US) and attitudes toward sustainability (ATS) affect students' intentions to become ISAs. Knowledge has no direct correlation with students' intention to become ISAs. Path analysis shows a significant correlation between US and students' knowledge, attitudes and intentions regarding sustainability.
Originality/value
This is different from previous studies, which only focused on factors influencing students' intentions to pay attention to sustainability. This study focuses on prospective accountants because, in the future, they will be the technical executors of reporting using path analysis. This study further analyzes the relationship between existing antecedent variables. The results show that sustainability at the university is a variable that can influence all other variables.
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Iryna Alves, Bruno Gregório and Sofia M. Lourenço
This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by…
Abstract
Purpose
This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by management-related higher education students. Specifically, the authors consider motivation, locus of control (internal and external) and self-efficacy (SE) as personality characteristics and financial, extrinsic, support and intrinsic as types of rewards.
Design/methodology/approach
Data were collected through a questionnaire targeted at management-related higher education students in Portugal. Partial least squares structural equation modelling was used to analyse the data.
Findings
The full sample results show that different types of motivation, locus of control and SE are related to different reward preferences. The authors also find a positive association between a preference for extrinsic rewards and the propensity to choose a job in auditing. Moreover, when the authors consider the role of working experience in the model, the authors find that the reward preferences that drive the choice of an auditing job differ according to that experience.
Originality/value
This study enriches the literature by assessing preferences for different types of rewards, considering multiple personality characteristics and a comprehensive set of rewards. Furthermore, the authors identify the reward preferences that drive the choice of an auditing career. This knowledge empowers auditing firms to devise recruitment strategies that resonate with candidates’ preferences, which boosts the capacity of these companies to attract new auditors.
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Saskia Stoker, Sue Rossano-Rivero, Sarah Davis, Ingrid Wakkee and Iulia Stroila
All entrepreneurs interact simultaneously with multiple entrepreneurial contexts throughout their entrepreneurial journey. This conceptual paper has two central aims: (1) it…
Abstract
Purpose
All entrepreneurs interact simultaneously with multiple entrepreneurial contexts throughout their entrepreneurial journey. This conceptual paper has two central aims: (1) it synthesises the current literature on gender and entrepreneurship, and (2) it increases our understanding of how gender norms, contextual embeddedness and (in)equality mechanisms interact within contexts. Illustrative contexts that are discussed include entrepreneurship education, business networks and finance.
Design/methodology/approach
This conceptual paper draws upon extant literature to develop its proposed conceptual framework. It provides suggestions for systemic policy interventions as well as pointing to promising paths for future research.
Findings
A literature-generated conceptual framework is developed to explain and address the systemic barriers faced by opportunity-driven women as they engage in entrepreneurial contexts. This conceptual framework visualises the interplay between gender norms, contextual embeddedness and inequality mechanisms to explain systemic disparities. An extra dimension is integrated in the framework to account for the power of agency within women and with others, whereby agency, either individually or collectively, may disrupt and subvert the current interplay with inequality mechanisms.
Originality/value
This work advances understanding of the underrepresentation of women entrepreneurs. The paper offers a conceptual framework that provides policymakers with a useful tool to understand how to intervene and increase contextual embeddedness for all entrepreneurs. Additionally, this paper suggests moving beyond “fixing” women entrepreneurs and points towards disrupting systemic disparities to accomplish this contextual embeddedness for all entrepreneurs. By doing so, this research adds to academic knowledge on the construction and reconstruction of gender in the field of entrepreneurship.
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Alaric Awingura Alagbela and Jonas Bayuo
School effectiveness has attracted some currency in educational research globally since the 1960s though such studies mostly point to the efforts of principal leadership as the…
Abstract
Purpose
School effectiveness has attracted some currency in educational research globally since the 1960s though such studies mostly point to the efforts of principal leadership as the basis for promoting effective schools. However, in the case of Ghana, there is a lack of research conducted in the area, and due to that, this study sought to explore internal public perspectives of what constitutes school effectiveness in the Colleges of Education in the Upper East Region of Ghana.
Design/methodology/approach
This study employed the convergent parallel mixed-method design otherwise called concurrent mixed-method design. The population for the study comprised second and third-year students, tutors and leadership of the colleges. In total, 308 respondents constituted the sample size. The breakdown is 257 students in all, 41 tutors and 10 leaders of the colleges. Two instruments, namely, an in-depth interview guide and a questionnaire were used to elicit responses to address the object of this study.
Findings
The study revealed that the characteristics of effective schools include the high academic performance of students and a good show of disciplined behavior by both students and staff in the colleges among others.
Originality/value
To the best of our knowledge, during the search for studies conducted on school effectiveness, there is no scientific study done in Ghana highlighting the attributes of effective educational institutions. Most of the studies conducted in the area of educational studies only focused on principal leadership, educational access, participation and equity at the level of pre-tertiary institutions.
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Bekir Bora Dedeoğlu, Caner Çalışkan, Tzu-Ling Chen, Jacek Borzyszkowski and Fevzi Okumus
This study investigates the relationship between feelings of loneliness in the workplace, life satisfaction, affect, hope and expressivity among hotel employees.
Abstract
Purpose
This study investigates the relationship between feelings of loneliness in the workplace, life satisfaction, affect, hope and expressivity among hotel employees.
Design/methodology/approach
The research model was tested via structural equation modeling based on the empirical data collected from hotel employees in Antalya, Turkey.
Findings
The research findings suggest that emotional deprivation and social companionship have a significant impact on life satisfaction, that life satisfaction has a significant impact on positive and negative emotions, and that positive and negative emotions have the same impact on pathways and agencies.
Originality/value
The research findings should assist researchers and practitioners to understand the behaviors of hotel employees in continuous interaction and relationship with individuals to motivate them while providing more effective services.
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Sinead Earley, Thomas Daae Stridsland, Sarah Korn and Marin Lysák
Climate change poses risks to society and the demand for carbon literacy within small and medium-sized enterprises is increasing. Skills and knowledge are required for…
Abstract
Purpose
Climate change poses risks to society and the demand for carbon literacy within small and medium-sized enterprises is increasing. Skills and knowledge are required for organizational greenhouse gas accounting and science-based decisions to help businesses reduce transitional risks. At the University of Copenhagen and the University of Northern British Columbia, two carbon management courses have been developed to respond to this growing need. Using an action-based co-learning model, students and business are paired to quantify and report emissions and develop climate plans and communication strategies.
Design/methodology/approach
This paper draws on surveys of businesses that have partnered with the co-learning model, designed to provide insight on carbon reductions and the impacts of co-learning. Data collected from 12 respondents in Denmark and 19 respondents in Canada allow for cross-institutional and international comparison in a Global North context.
Findings
Results show that while co-learning for carbon literacy is welcomed, companies identify limitations: time and resources; solution feasibility; governance and reporting structures; and communication methods. Findings reveal a need for extension, both forwards and backwards in time, indicating that the collaborations need to be lengthened and/or intensified. Balancing academic requirements detracts from usability for businesses, and while municipal and national policy and emission targets help generate a general societal understanding of the issue, there is no concrete guidance on how businesses can implement operational changes based on inventory results.
Originality/value
The research brings new knowledge to the field of transitional climate risks and does so with a focus on both small businesses and universities as important co-learning actors in low-carbon transitions. The comparison across geographies and institutions contributes an international solution perspective to climate change mitigation and adaptation strategies.
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This research aims to explore how social media influences the academic performance of university students in Bangladesh and examines the benefits and drawbacks of its usage.
Abstract
Purpose
This research aims to explore how social media influences the academic performance of university students in Bangladesh and examines the benefits and drawbacks of its usage.
Design/methodology/approach
We distributed a well-structured questionnaire among students enrolled in various programs at different universities in Bangladesh to collect data. We analyzed the data using factor analysis and regression models to uncover the impact of social media on academic performance.
Findings
Our research findings demonstrate that social media plays a crucial role in facilitating communication, information sharing and content development among university students in Bangladesh. Excessive reliance on social media can lead to dependence and hinder innovation, as students tend to excessively rely on readily available resources.
Research limitations/implications
We relied on self-reported data from a limited sample size, which may affect the generalizability of our findings.
Social implications
This study highlights the need to promote responsible use of social media among university students in Bangladesh to enhance their academic performance. We recommend implementing effective policy measures to control and manage undesired usage patterns, foster an intellectually equipped student body and contribute to the development of a knowledgeable and successful Bangladesh.
Originality/value
This research makes a significant contribution by examining the influence of social media on academic performance among university students in Bangladesh. It proposes practical policy measures to address the drawbacks associated with excessive reliance on social media, thereby contributing to decision-making and intervention strategies for promoting responsible usage.
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C. Neerupa, R. Naveen Kumar, R. Pavithra and A. John William
The research paper examines the complex relationship between gamification, student engagement and academic performance in educational environments. The study employed a structural…
Abstract
Purpose
The research paper examines the complex relationship between gamification, student engagement and academic performance in educational environments. The study employed a structural equation model that highlights important connections among key constructs within the educational setting.
Design/methodology/approach
This research aims to explore the connection between gamification, student engagement and academic performance in educational settings. The study employs various statistical techniques such as factor analysis, Kaiser–Meyer–Olkin (KMO), Bartlett’s test, component transformation matrix, correlation and regression analysis, descriptive statistics, ANOVA, coefficients and coefficient correlations, residual statistics and confirmatory factor analysis (CFA) to analyze the data.
Findings
It was found that active participation by the instructor and good time management skills have a positive impact on student engagement levels (β = 0.380, p < 0.001; β = 0.433 and p < 0.001). However, peer interaction does not significantly predict student engagement (β = −0.068 and p = 0.352). Additionally, there is a positive correlation between student engagement and performance (β = 0.280 and p < 0.001).
Research limitations/implications
The study highlights the importance of innovative design to fully utilize gamification. Future research should consider design, user characteristics and educational context. The findings can guide informed decisions about gamification in education, fostering motivation and learning objectives.
Practical implications
The study presents a reliable tool for assessing student engagement and performance in educational settings, demonstrating high Cronbach’s alpha and robust reliability. It identifies student engagement and time management as significant predictors of Global Learning Outcome. The findings can inform decisions on implementing gamification in educational settings, promoting intrinsic motivation and aligning with learning objectives.
Social implications
The research highlights the transformative impact of gamification on educational practices, highlighting its potential to enhance student experiences, motivate, promote diversity and improve long-term academic performance, highlighting the trend of integrating technology into education.
Originality/value
In today’s ever-changing education landscape, it is essential to incorporate innovative techniques to keep students engaged and enthusiastic about learning. Gamification is one such approach that has become increasingly popular. It is a concept that takes inspiration from the immersive world of games to enhance the overall learning experience.
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Amanda Sjöblom, Mikko Inkinen, Katariina Salmela-Aro and Anna Parpala
Transitions to and within university studies can be associated with heightened distress in students. This study focusses on the less studied transition from a bachelor’s to a…
Abstract
Purpose
Transitions to and within university studies can be associated with heightened distress in students. This study focusses on the less studied transition from a bachelor’s to a master’s degree. During a master’s degree, study requirements and autonomy increase compared to bachelor’s studies. The present study examines how students’ experiences of study-related burnout, their approaches to learning and their experiences of the teaching and learning environment (TLE) change during this transition. Moreover, the study examines how approaches to learning and the TLE can affect study-related burnout.
Design/methodology/approach
Questionnaire data were collected from 335 university students across two timepoints (bachelor’s degree graduation and the second term of their master’s degree).
Findings
The results show that students’ overall experience of study-related burnout increases, as does their unreflective learning, characterised by struggling with a fragmented knowledge base. Interestingly, students’ experiences of the TLE seem to have an effect on study-related burnout in both master’s and bachelor’s degree programmes, irrespective of learning approaches. These effects are also dependent on the degree of context.
Originality/value
The study implies that students’ experiences of study-related burnout could be mitigated by developing TLE factors during both bachelor’s and master’s degree programmes. Practical implications are considered for degree programme development, higher education learning environments and student support.
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