Search results

The stereotypical image of the profession is poor with accountants appearing in the popular media as either the object of satire or the criminally inclined expert who deceives the public for self-gain. Extant research on the portrayal of the stereotypic accountant is limited in two ways: (1) existing research assumes a unitary concept by inferring a dominant image when the accountant stereotype is multifaceted; and (2) it is unclear from existing research whether the dominant image results from perceived character traits or the duties undertaken by accountants. This paper relies on qualitative methods of data analysis to unpack the elements that underpin stereotypical images in accounting to develop a framework of external perceptions that distinguishes one image from another. The framework is constructed on two broad criteria that comprise accountants (personality traits and physical characteristics) and accounting (task functionality). The interplay of these two criteria creates four subtypes representing positive (Scorekeeper and Guardian) and negative (Beancounter and Entrepreneur) interpretations of the two basic categorizations: bookkeeper and business professional. Further analysis revealed four primary dimensions (Ethics and Sociable, Skill and Service) that underlie the construction of the subtypes. In general, the ‘Scorekeeper’ rates more highly than the ‘Beancounter’ on ‘Ethics and Sociable’ and the ‘Guardian’ rates more highly than the ‘Entrepreneur’ on ‘Ethics’. Accounting researchers and the profession could benefit from understanding how stereotypical perceptions are constructed and managed.

This third and final article summarises our views of the place and importance of Learning to Learn as an approach to management training and education. In it we shall update many of the approaches to which we referred in the first and second articles and which we have developed through the use of our methods on in‐company and open groups. We would hope to leave you with the idea that Learning to Learn is a different kind of animal from most other approaches, and with an understanding of the implications of this difference for training as a whole.

This is the second of three articles describing our approach to self‐development. Two case studies of individual managers are provided to illustrate the process and some of the outcomes of the approach. An organisational case study is also provided to illustrate how organisational structure and culture can interact with the learning and problem‐solving styles of its members. We conclude the article with some suggestions as to the range of actual and potential applications of this approach to training and learning: management and organisation development, team building, coaching skills, the manager's training role and the design and management of training programmes.

The focus of an increasing amount of interest in management training and development in recent years has been on the application of learning to learn and self‐development approaches. We have been working on this area for several years now with some success. We have produced three articles for publication in JEIT through which to share our ideas, of which this is the first. They are based on several in‐company applications and include our starting assumptions, practical techniques for application, our conclusions and our ideas for future uses of the approach.

The purpose of this study is to assess the benefits derived from the application of mobile devices as part of the students’ online learning experience and the extent to which the perceived benefits are linked to student learning styles.

A small group of students enrolled in an exclusively online graduate accounting program were issued with iPods as part of their learning materials. Two data collection instruments were issued: a questionnaire to elicit students’ opinions on the usefulness of the iPod as a tool for learning; and a questionnaire to establish their learning styles (using a VARK^© questionnaire).

The findings indicate that the primary advantage of iPods lies in its portability, which, in turn, facilitated efficient and effective use of time and study planning. The portability attached to iPods allowed students to take advantage of what otherwise have been down‐time, such as commuting. Students with a preference for visual learning rated the iPod as being important to their learning.

The generalizability of the findings is limited due to the low sample size (23) that constrains the robustness of the results.

The exploratory nature of this study provides preliminary evidence on the perceived usefulness of handheld devices as a learning tool.

The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III, contains features to help the reader to retrieve relevant literature from MCB University Press' considerable output. Each entry within has been indexed according to author(s) and the Fifth Edition of the SCIMP/SCAMP Thesaurus. The latter thus provides a full subject index to facilitate rapid retrieval. Each article or book is assigned its own unique number and this is used in both the subject and author index. This Volume indexes 29 journals indicating the depth, coverage and expansion of MCB's portfolio.

Through a survey of 200 employees working in five of the thirty establishments analysed in previous research about the microeconomic effects of reducing the working time (Cahier 25), the consequences on employees of such a reduction can be assessed; and relevant attitudes and aspirations better known.