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This study aims to explore and identify potential challenges and prospects for conducting the professional shariah audit training programme via an e-learning approach during coronavirus disease 2019 (COVID-19).

Questionnaires were administered to 296 participants who were enrolled in the professional shariah audit training programme via e-learning during the COVID-19 pandemic outbreak in 2020. These participants were final-year students from selected Malaysian public universities.

Findings show that several main challenges are faced in adopting an e-learning approach for conducting the professional shariah audit training programme such as the inability to do more hands-on, group and physical activities, different understandings based on academic backgrounds, difficulty in learning practical and technical topics, technical issues and problems during e-learning sessions. These lead to the unsuitability of conducting professional training via the e-learning approach. In terms of prospects of knowledge learnt via the e-learning approach, participants showed that they are able to master all six modules covered in the professional shariah audit training programme via the e-learning approach. These include (1) shariah principles; (2) shariah governance; (3) Islamic financial transactions; (4) shariah risk management; (5) shariah audit planning and programme; and (6) shariah audit fieldwork and communication.

Based on the findings, it is suggested to have more time spent and earlier preparation on the learning contents and sessions, more discussion on actual contents and practical exercises and competency of the trainers in delivering e-learning sessions.

This study is believed to be one among the pioneering studies on the potential challenges and prospects in adopting e-learning for conducting the professional shariah audit training programme due to COVID-19.

This article aims to describe the personal experience and ethical dilemmas that the author encountered when conducting qualitative research on a highly sensitive topic, i.e. interviews with offenders convicted of child pornography.

This study uses an autoethnographic approach to describe and reflect on my personal experience, emotions and ethical dilemmas when undertaking sensitive research that examines illegal acts.

Ethical dilemmas and emotional challenges highlighted refer to the issue of access to useful empirical material, conducting interviews with convicted offenders in prison environments, the complexity surrounding confidentiality when interviewing offenders about their criminal activities, vulnerability and insecurity for the researcher and emotional challenges for the researcher when listening to the offenders’ stories describing serious crimes against children.

This article contributes with insights and reflections on conducting qualitative research with a marginalized and stigmatized group in prison environments.

While quantification and performance measurement have proliferated widely in academia and the business world, management and organization scholars increasingly agree on the need for a more in-depth focus on the complex dynamics embedded in the construction, use and effects of quantitative measures (pertaining to the thread of research called ethnostatistics). This paper develops a pluralistic method for conducting ethnostatistical research in organizational settings. Whilst presenting practical techniques for conducting research in live settings, it also discusses how historical approaches which focus on source criticism and contextual reconstruction could overcome the limitations of ethnostatistics.

The methodological approach of this paper encompasses an in-depth discussion of the ethnostatistical method, its underlying assumptions and its methodological limitations. Based on this analysis, the authors propose a pluralistic method (model) for conducting ethnostatistical research in organizational settings based on the integration of 1) research practices employed by one of the authors conducting ethnostatistical research in a large multinational organization and 2) best practices from ethnographic and historical research.

This paper suggests how historical approaches can successfully join ethnostatistical enquiries in an attempt to overcome some limitations in existing conventional methods. The developed framework explores four levels of analysis (ethnography, statistics at work, rhetoric of statistics and history of statistics) and suggests practical approaches for each level that can contribute to strengthening the research output and overcoming limitations when using ethnostatistics.

This paper contributes to the ethnostatistical field by discussing the intersection between history and ethnography and the ways for their complementary use in organizational and management research on quantification processes. As such it offers unique insights and hands-on experience from conducting ethnostatistical enquiries in live organizational settings.

This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to frequent challenges when conducting such reviews.

This piece is based on recent methodological advice on conducting literature reviews and my own experience when conducting and publishing reviews that primarily cover qualitative accounting research.

The author chart three typical advantages and three typical use cases of literature reviews of qualitative accounting research, as well as the typical process steps and outputs of such reviews. Along with these process steps, The author identifies three overarching specific challenges when conducting such reviews and discusses potential remedies. Overall, this paper suggests that literature reviews of qualitative accounting research feature idiosyncratic challenges but offer specific opportunities at the same time.

To the best of the authors’ knowledge, this paper is among the first to offer advice on the specific challenges and opportunities when conducting literature reviews of qualitative accounting research.

Conducting biological science practicum at UT involves a series of activities, ranging from registration, implementation, practicum learning support, and evaluation of student learning. Some important factors to consider in conducting science practicum at a distance include location, student conditions, and availability of the needed resources. UT science practicum involves the use of resources of partner universities, so the practicum is conducted during the semester break of the partner institution. In order to be financially viable, practicum is conducted when there are a minimum of 8 participating students, otherwise students will have to meet the minimum quota of the practicum cost.

The purpose of this paper is to provide insight into the competence in use when working with interactive research, which is a continuation and elaboration of action research.

A qualitative research approach was adopted for the study. The main body of empirical material in this paper is based on two sources of data – a survey comprising open-ended questions, followed by a series of focus group interviews. The respondents were researchers with varying degrees of experience in using interactive research.

The findings provide illustrations of what characterises interactive research as work and identify an additional set of activities that go beyond traditional research activities. Some activities are relatively easy to describe, while others exist in the gaps between other activities – e.g. boundary spanning – and are harder to explicitly define in terms of implications for the involved researchers’ competence. The work activities reaching beyond the traditional research boundaries are implicit and are not a common shared practice. From a competence point of view, this implies that the competence in use for these implicit tasks of interactive research becomes individually carried. Based on these findings, a number of individual aspects of what constitutes competence in use are suggested.

In future studies, it would be valuable to use a mixed-method approach that also includes longitudinal observations of the actual work of conducting interactive research.

The findings and suggestions for how to understand the competence of interactive researchers can be used as guidance for training in research education.

This study contributes to previous research by describing important requirements and critical elements of competence in use when conducting interactive research.

Container shipping companies face various risks with different consequences that are required to be mitigated. Limited empirical research has been done on identifying and evaluating risk management strategies in shipping operations with different risk consequences. This paper aims to identify the appropriate risk mitigation strategies and evaluate the relative importance of these strategies.

Literature review and interviews were used to identify and validate the appropriate risk mitigation strategies in container shipping operations. A questionnaire with a Likert five-point scale was then conducted to rank the identified risk mitigation strategies in terms of their overall effectiveness. Top six important strategies were selected to evaluate their relative importance under three risk consequences (i.e. financial, reputation and safety and security incident related loss) through using another questionnaire with paired-comparison. Fuzzy analytic hierarchy process (AHP) was then conducted to analyse the paired-comparison questionnaire.

After conducting a systematic literature review and interviews, 18 mitigation strategies were identified. The results from the first questionnaire show that among the 18 strategies, the top three are “form alliances with other shipping companies”, “use more advanced infrastructures (hardware and software)” and “choose partners very carefully”. After conducting fuzzy AHP, the results show that shipping companies emphasize more on reducing the risk consequence of financial loss; and “form alliance with other shipping companies” is the most important risk mitigation strategy.

This paper evaluates the risk mitigation strategies against three risk consequences. Managers can benefit from the systematic identification of mitigation strategies, which shipping companies can consider for adoption to reduce the operational risk impact.

Although management accounting tools and techniques are developed to solve practical problems in organizations, there is a lot of criticism of management accounting research for not having an impact on practice. In interventionist research, the “shaping” of an intervention to solve a practical problem is an important step. The purpose of this paper is to explore how the findings of management accounting research can be reviewed to make them practically applicable in shaping an intervention.

The paper is based on the author’s experiences with an interventionist research project.

Systematic literature reviews, which are common in engineering and medicine, bring together the academic knowledge that can contribute to solutions for a specific practical problem, including a definition of the ways in which this knowledge can be applied. Inspired by the methodology for conducting such reviews, this paper proposes how interventionist management accounting researchers can use existing theoretical knowledge in shaping interventions that aim to solve a practical problem. After an intervention, the analysis of the intervention’s unforeseen effects can provide a basis for the refinement of the theory identified in the literature review.

Such a literature review can be organized according to four approaches to taking theoretical knowledge into practice. Unforeseen effects of the intervention can guide the selection of additional theory that helps to interpret these effects and refine normative and academic theory.

In management accounting it is uncommon to review the literature with the aim of shaping a solution for a practical problem. This paper explores how literature reviews that focus on a specific practical problem can contribute to bridging the gap between theory and practice.

Conducting qualitative research online is becoming more prominent and popular as a way of collecting insights and information as companies discover the advantages, learn the methodologies, and understand the most appropriate uses. Examines various aspects of the two most utilized methodologies for conducting online qualitative research and discusses each phase of designing and implementing such a study. Specific recommendations for conducting virtual groups and avoiding technical obstacles are offered for those new to the online venue.

To effectively generate solutions to today's complex challenges, cooperation between governments, industry, civil society and academia is essential. To adequately prepare students for collaboration across academic and non-academic disciplines and stakeholders, Living Labs (LLs), unique research internships have emerged in the educational systems, which are focused on generating insights for society while embedding student learning in both practice and academia. To legitimise the LLs as a method of education in the academic curriculum, it is necessary to evaluate the experience of and potential benefits for students with regard to the development of their academic, professional and personal skills. Hence, this paper aims to investigate the outcomes of participating in LLs from the student's perspective via a case study at the University of Groningen in the Netherlands. A secondary aim is to evaluate the influence of the COVID-19 pandemic on the learning experience of the students.

The authors employed self-reported pre-and post-questionnaires into students' confidence levels with regard to their academic, professional and personal skills. A total of 35 questionnaires were conducted during the period February 2020–July 2021. The authors subsequently applied evaluation research, using a benchmarking approach, to analyse the data.

This study firstly indicates that students are most confident in their personal skills, both before and after conducting the LL, and that they further developed these due to being pushed outside of their growth zone by the various challenges posed during the LL, including the COVID-19 pandemic. Secondly, while students seem to have become more aware of their professional skills in the LL, this was the aspect on which no improvement was reported after conducting the LL, potentially due to an increased awareness of one's own room for improving professional skills outside of academia. Thirdly, students' reported academic skills improved the most during the LL, which highlights the importance of embedding academic learning both in theory and practice. Lastly, the impact of COVID-19 changed the setting of the LL which led to challenges but also opportunities with respect to research design, time investment and communication.

As LLs seem to contribute to transversal and academic skill development of students, we can legitimise their increasingly common place in higher education curricula. LLs are not only beneficial for stakeholders and society as they generate new insights into societal questions, they are also of added value to students who actively collaborate with the external organisations and researchers. The LLs can thus be seen as a method of education which contributes to students' preparation for future careers, which is one of the main tasks of higher education institutions. Due to the COVID-19 pandemic the LLs were conducted online, which resulted in disadvantages and advantages. Future LLs can be anticipated on more hybrid or even further online collaborations, which also opens the possibility of collaboration with international organisations located at different parts of the world. In this case, extra attention will need to be devoted to aligning expectations among the different stakeholders and specifically focussing on ways to ensure good communication.

This case-study is one of the first studies that specifically looks at the newly emerging concept of LL research internships and the perception of the student while conducting LLs with societal partners. Previous literature on the topic is scarce and, if existing, has mainly focused on the benefit of the partner organisation or society. Instead, we purposefully reflect on how the collaboration contributes towards students' professional development and employability. By doing so, this paper is one of the first to shed light on the benefits accrued to students’ development by participating in an LL. In addition, as the case study, unexpectedly, took place at the height of the COVID-19 pandemic, we were also able to evaluate the influence of COVID-19 on the LLs and draw insightful lessons learned for future collaborations with local and international partners in an online setting.