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1 – 10 of 235
Article
Publication date: 2 February 2021

Cherry Stewart and Ashfaq Ahmad Khan

The purpose of this paper is to discuss the theoretical concepts of adult constructive development (ACD) in response to a requirement to teach fully online during the…

Abstract

Purpose

The purpose of this paper is to discuss the theoretical concepts of adult constructive development (ACD) in response to a requirement to teach fully online during the COVID-19 lockdown. However, responses have been unique for many university educators, regardless of the roles they have in supporting students during this time. How each person approaches the changing context can be enhanced by an understanding of their mindset as defined by Kegan’s theory.

Design/methodology/approach

An accounting academic and educational designer combine their expertise and engage a “digital mindset” to guide the re-design of the management accounting unit incorporating strategies that encourage students to be self-reliant yet learn from a broad diversity of perspectives.

Findings

Unexpected changes within an educational environment may be the catalyse needed to force significant rethinking of pedagogical practice within the online teaching space.

Practical implications

This paper offers practical thinking and design tips for creating interactive learning and teaching programs to develop a positive and supportive approach that challenges and facilitates cognitive growth in student knowledge, skills and learning behaviours.

Social implications

Stimulating student interaction via the creation of interactive and dynamic online curriculum design teachers may communicate more effectively with students as well as sharing their knowledge and skills with each other.

Originality/value

The authors explore Kegan’s ACD framework (1982, 1998, 2009) within the context of tertiary teaching and learning design for management accounting. The authors propose online strategies for each of the levels of development in the form of supports and challenges.

Article
Publication date: 25 October 2021

Benson Igboke and Razaq Raj

Accounting literature is definite about the content and presentation of traditional financial statements, but the basic information to be provided in the narrative reports…

Abstract

Purpose

Accounting literature is definite about the content and presentation of traditional financial statements, but the basic information to be provided in the narrative reports of public sector entities remains unsettled. This paper aims to investigate the needs and expectations of stakeholders (primary users and preparers) regarding the content and presentation of narrative reports in the public sector of Nigeria.

Design/methodology/approach

The research used a qualitative approach that draws on stakeholder and contingency theories to collect primary data through in-depth individual interviews using semi-structured questionnaires. Data were analysed by a thematic method using the NVivo 11 Pro software package.

Findings

The study reveals that financial statements constitute the statutory financial reports of public sector entities in Nigeria as narrative reporting is undeveloped, both as a concept and in practice. Stakeholders believe that narrative reporting is required to enhance the accountability usefulness of the annual financial reports published by the government and public agencies. Data analysis further reveals that public perception about the management of government financial resources influences the information needs of stakeholders regarding financial reporting. In addition, stakeholders consider the approved budget as the cornerstone of public financial reporting. Accordingly, users and other stakeholders expect public sector narrative reports to provide budget-based performance information that relates the accounting data presented in the financial statements to the key budgetary provisions, in both financial outlays and service delivery achievements. Stakeholders also expect narrative reports to be presented in plain language and provide information about the impact of financial decisions and actions on the basic socioeconomic variables that signpost citizens’ well-being, such as education, health care, employment and security.

Practical implications

The study suggests that the inclusion of narrative information in the statutory financial reports of public entities in Nigeria is imperative and should engage the attention of policymakers and relevant regulatory authorities. In addition, a more elaborate systematic investigation of the information needs of stakeholders in Nigeria should be undertaken by relevant units of government.

Originality/value

To the best of the authors’ knowledge, this is the first documented research on narrative reporting and the information needs of a broad range of stakeholders in the public sector of Nigeria. The paper identifies the approved budget as the focal point of governmental financial reporting, and a clear linkage between budget provisions, accounting results and service delivery achievements as the basic content of a narrative report in developing countries.

Details

Accounting Research Journal, vol. 35 no. 4
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 11 May 2021

Vishalache Balakrishnan

To showcase the importance of digital citizenship in the current era. This article compares the nine features of digital citizen provided by Ribble and Bailey (2007) with…

Abstract

Purpose

To showcase the importance of digital citizenship in the current era. This article compares the nine features of digital citizen provided by Ribble and Bailey (2007) with a case study conducted in a multicultural setting and identifies the tensions between ethics, religion and cultural norms in that environment.

Design/methodology/approach

A case study approach has been used in this research. Why case study? Because it is unique and provides in-depth, unique and invaluable findings. Case studies researchers have contributed to the development of case study research from diverse disciplines. Historical examples of case studies go back as far as the nineteenth century with the biography of Charles Darwin (Stewart, 2014). The dominance of positivism in science in the late 1940 and 1950s in social science sidelined qualitative approaches such as case studies. Although case study research was often criticized for its inability to support generalizations, and thus, provided limited validity and value as a research design (Merriam, 2009; Stewart, 2014), case study research provides intensive analysis of an issue. A Case study is intrinsic, instrumental and collective (Stake, 1995, 2006). Case study research encourages the detailed enquiry of a unit of analysis within its context.

Findings

Findings show that current society needs to be educated on the nine aspects of digital citizenship. In the current era, changes are so rapid that every now and then, there must be collaboration and cooperation between different agencies to ensure that the tension between religiosity, cultural norms and ethics would be able to find some common ground. With more knowledge and wisdom on human rights, sustainability education and project-based learning in Civics Education, teachers, students, parents and community should often meet to decide on controversial issues and find ways to ensure that each one in society has the knowledge, skills and values for digital citizenship to grow and flourish.

Originality/value

The article is original in nature and has much social impact.

Details

Asian Education and Development Studies, vol. 11 no. 4
Type: Research Article
ISSN: 2046-3162

Keywords

Article
Publication date: 1 May 1998

Richard W. Kopak and Joan M. Cherry

This paper presents an evaluation of three Web based prototypes for bibliographic displays developed as part of an ongoing research project at the Faculty of Information…

Abstract

This paper presents an evaluation of three Web based prototypes for bibliographic displays developed as part of an ongoing research project at the Faculty of Information Studies of the University of Toronto. The development of these prototypes builds upon results obtained in earlier phases of the project that addressed issues of both the content and form of bibliographic displays in Public Access Catalogues (Chan 1995; Luk 1996). Anticipation of continued growth in the number of catalogues available through the World Wide Web, combined with evidence (Cherry and Cox 1996) that existing Web based displays have not shown improvement over their text‐based counterparts, motivated the development of these prototypes for use on the Web. The findings from a focus group evaluation of the three prototypes are also reported, and suggestions made for future research.

Details

The Electronic Library, vol. 16 no. 5
Type: Research Article
ISSN: 0264-0473

Article
Publication date: 1 April 1910

The report of the Departmental Committee on the Irish butter industry to the Department of Agriculture and Technical Instruction for Ireland was issued on March 23 as a…

Abstract

The report of the Departmental Committee on the Irish butter industry to the Department of Agriculture and Technical Instruction for Ireland was issued on March 23 as a parliamentary paper. Mr. J. R. CAMPBELL was chairman of the Committee, and the other members were Mr. T. CARROLL, Mr. E. G. HAYGARTH‐BROWN, Lord CARRICK, and Mr. A. POOLE WILSON, with Mr. D. J. MCGRATH as secretary. The Committee were appointed:—

Details

British Food Journal, vol. 12 no. 4
Type: Research Article
ISSN: 0007-070X

Article
Publication date: 6 March 2017

Gary W. Houchens, Tom A. Stewart and Sara Jennings

Executive coaching has become increasingly important for enhancing organizational leaders’ professional effectiveness. The purpose of this paper is to contribute to a…

1012

Abstract

Purpose

Executive coaching has become increasingly important for enhancing organizational leaders’ professional effectiveness. The purpose of this paper is to contribute to a growing body of research literature that examines how coaching techniques help school principals improve their instructional leadership.

Design/methodology/approach

Using a protocol based on a theories of practice framework (Argyris and Schön, 1974) to support principals in deepening their self-reflection, this study added the element of a guided peer-coaching component in a group setting.

Findings

Results confirmed the effectiveness of the coaching protocol for assisting principals in deepening their self-awareness and critical reflection regarding their leadership, including the way principals’ core assumptions about teaching and leadership shaped the outcomes of their problem-solving strategies. Perceptions of the peer-coaching element were mixed, however. While principals reported feeling affirmed by sharing their leadership challenges with others, and indicated that the group coaching experience contributed to their sense of professional community, there were limitations to principals’ willingness to challenge one another’s core assumptions.

Originality/value

This study builds on literature that cites theories of practice as a mechanism for enhancing professional effectiveness and represents a further iteration of recent research studies applying the concept to the work of school principals. Findings affirm that a coaching protocol based on theories of practice is well received by principals, serves to deepen self-reflection, and can, in limited cases, contribute to sweeping changes of thinking and practice congruent with the concept of double-loop learning.

Details

International Journal of Mentoring and Coaching in Education, vol. 6 no. 1
Type: Research Article
ISSN: 2046-6854

Keywords

Article
Publication date: 1 December 1912

The total number of samples analysed in 1911 was 103,221, an increase of 2,472 samples over the number for the previous year. The principal increases were the following…

Abstract

The total number of samples analysed in 1911 was 103,221, an increase of 2,472 samples over the number for the previous year. The principal increases were the following: Milk, 2,954; flour, 405; bread, 291; and spirits, 255. The principal decreases occurred in lard, 973; cheese, 285; and margarine, 208.

Details

British Food Journal, vol. 14 no. 12
Type: Research Article
ISSN: 0007-070X

Book part
Publication date: 15 December 2016

Christi Lockwood and Mary Ann Glynn

The construct of “tradition” is commonly used in studies of society and culture and refers to historically patterned institutionalized practices that emphasize the…

Abstract

The construct of “tradition” is commonly used in studies of society and culture and refers to historically patterned institutionalized practices that emphasize the “presentness of the past” in their transmission. However, there is “very little analysis of the properties of tradition” (Shils, 1971, p. 124), especially in the management literature. We draw on illustrative examples from Martha Stewart Living magazine to reveal the use and meanings of traditions and their relevance to understanding institutional micro-foundations in contemporary living. We investigate how organizations bundle various aspects of institutions in their presentation, and seek to advance theory on how institutions matter in everyday life.

Details

How Institutions Matter!
Type: Book
ISBN: 978-1-78635-429-7

Keywords

Abstract

Details

Platform Economics: Rhetoric and Reality in the ‘Sharing Economy’
Type: Book
ISBN: 978-1-78743-809-5

Article
Publication date: 1 May 1902

The war against tuberculosis, which has been commenced under the auspices of HIS MAJESTY THE KING, if energetically prosecuted, must in the end result in placing that…

Abstract

The war against tuberculosis, which has been commenced under the auspices of HIS MAJESTY THE KING, if energetically prosecuted, must in the end result in placing that dread disease under a control similar to that which, among the more enlightened nations, is being gradually but surely established over many of the preventible diseases which have been the scourges of the human race. The establishment of Sanatoria, and the great extension of the more rational and scientific methods of treatment which the existence of such institutions will of necessity bring about, should lead to the saving of the lives of great numbers of sufferers who, under the old conditions, would have drifted inevitably to death. Cure is good, but prevention is better than cure, and it must not be thought that the war can be successfully carried on upon curative lines alone. It is now well known that there is a special predilection or idiosyncrasy in those who are attacked by tuberculosis; and, while relaxing no efforts to find and apply curative measures, attention to such enormously important factors as the nature and quality of the food supply and general hygienic conditions, must be fully maintained. A far more effective control than that which at present exists must be established over the milk and meat supplies of the people, so that the ingestion of the poison by those who are specially susceptible may as far as possible be prevented. Particularly will it be necessary to ensure that the supplies of milk and other food to the Sanatoria which are to be established shall be uninfected, and that they shall also be pure and of good quality. At the present time those terms are certainly not generally applicable to the supplies of most of our hospitals and large institutions, and it should be one of the first duties of those who will be concerned in the management of the new Sanatoria to see that no exception can be taken to the food supplied to the inmates.

Details

British Food Journal, vol. 4 no. 5
Type: Research Article
ISSN: 0007-070X

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