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This study aims to create and deform 3D garment apparel in an immersive virtual reality using head-mounted display and controllers. For this, adequate design methods for immersive virtual environment were explored and developed in order to confirm the suitability of the developed methods.

An immersive virtual environment was prepared using Unreal Engine (UE) version 5.1 and Meta Human Lexi to create template garment that corresponds to the sizes of a human model. Dual quaternion skinning was adopted for pose deformation. For size deformation, patches were constructed with the measurement lines defined on Lexi. This patch-based approach was adopted not only for automatic generation but also for flat pattern projection of the template garment.

The research found that garment-making process can be brought into immersive virtual reality. Free use of one's hands and body made apparel deformation in an immersive environment conform with the real garment draping process.

Simulating garment making in an immersive virtual reality has not previously been explored in detail. This research discovered, implemented and tested methods that best suit the environment where head-mounted display and controllers are essential in detail.

Keep Talking and Nobody Explodes is a puzzle-based video game that allows Leadership educators to facilitate a highly interactive and behaviorally intense experience within a traditional classroom environment. In this manuscript, we discuss appropriate use cases, curricular alignments and provide a sample lesson plan outlining one way of using the game.

The cooperative and team-based nature of this game provides opportunities to create interactive lessons on a variety of topics, such as communication, group dynamics, leadership, conflict strategies and cognitive load.

Our primary reflection is that this game provides a good balance between fun engagement and rigorous learning. While deploying this game in several leadership and psychology courses, students have shown excitement and enthusiasm about playing the game, especially when we have built up some anticipation for it while discussing cognitive load theory (CLT) or other content in the classes leading up to the experience.

The game provides a unique behavioral experience that is useful in several different educational outlets. Fundamentally, the game provides the opportunity for creating three dynamics among small groups of students: cognitive overload, intergroup stress and conflict and communication in stressful environments. Each of these three could be applicable in various courses and curriculum.

This viewpoint aims to discuss the transformative role, the current challenges and the outlook of sustainability accounting education (SAE).

Higher education institutions (HEIs) have a “social responsibility” to foster competencies and skills for sustainable development within their student bodies and communities. Previous literature has explored the interplay between HEIs and sustainable development goals (SDGs) by exploring the need to incorporate the SDGs within an institution’s learning and teaching objectives. We conduct a review of previous studies, together with an informative understanding of the role of sustainability accounting education in HEIs.

Based on this review, we argue that universities can enhance the SDGs by training skilled young people in sustainability accounting, thus fostering a “transformative role” in society. The authors highlight two directions for expanding SAE: (1) there is an urgent need to improve the accounting curriculum, thus including greater attention to ecological systems, business ethics and values; and (2) new inclusive and constructionist pedagogies should be offered to radically transform the education of future accounting professionals.

Accounting and business educators in HEIs need to consider updating and upgrading systematically the existing curricula with pertinent learning outcomes and competency development relevant to SDGs and sustainability accounting. This transformative opportunity also requires engagement with the professional bodies to determine the professional curriculum. Engagement with professional accounting bodies could be challenging to transform the accountancy professions in two directions – employability and lifelong learning. New accounting professions will emerge in the future and the interplay with the current HEI model and program is crucial.

This paper fulfils an identified need to discuss, support and move sustainability accounting education forward.

After completion of the case study, the students will be able to understand ABC analysis and develop a systematic approach using PDCA, analyze processes, technology, employee training and supplier relationships when analyzing shrink and developing solutions, evaluate how technology improves production inventory control and visibility and recognize the importance of fostering a culture of employee accountability and ownership to minimize inventory loss and improve overall operational efficiency.

On June 2, 2023, sitting in his office in Karachi, Pakistan, Khan Aamir, the manager of store and inventory at Euro Manufacturing, found himself immersed in a cloud of confusion. The incessant loss of inventory items, particularly the nut bolts and small accessories, had become a perplexing challenge. To address these losses and provide a cycle count report to the director of supply chain, Aamir, manager of store and inventory, was given the responsibility to take action. He was looking for a comprehensive approach to address the current problems and prevent further losses in the future. This case study examines the various reasons for the losses, including theft, inadequate inventory control methods, human error and problems with suppliers. It highlights the importance of established procedures, the use of technology (such as barcode scanning, radio-frequency identification tagging and inventory management software) and the cultivation of a culture of accountability among employees.

This case study is developed for class discussion in the course of operations management or supply chain management. This case study is suitable for use with undergrad students. This case study can be taught in a module on operations management or supply chain management, as part of a broader course in business management or industrial engineering.

Teaching notes are available for educators only.

CSS: 9: Operations and logistics.

This paper aims to examine the creation of the first commercial school in early independent Argentina in 1826 – the Academy of Accountancy of Buenos Aires (AABA) – at the request of the Argentine Government, which entrusted its direction to French expatriate Amédée Brodart, who was considered an expert in commercial education.

This study adopts a microhistory approach based on individual biography and archival research. First, it investigated published biographies of contemporary political figures Brodart had been in contact with. Then, the Argentine archives of the Ministry of Finance and the Arturo Jauretche Museum of the Bank of the Province of Buenos Aires provided information on Brodart’s life during his expatriation to Latin America. Finally, the French Archives of the Paris National Library and ESCP Business School in Paris provided information on Brodart’s life before his departure for Argentina and after his final return to France. These primary sources include extracts from Brodart’s correspondence, financial ledgers, study plans and a few rare iconographic documents.

AABA was connected to a nationalist agenda: to develop Argentinian trade to overcome national underdevelopment and to counter political agitation in the country. However, the lack of local expertise in commercial education, as well as Argentine authorities’ desire to avoid depending on foreign powers, led them to call on a French expatriate rather than on a network of organizations to open this school.

This paper contributes to the literature on the history of commercial education in Latin America and to the literature on the international transfer of commercial education models. This paper is also among the first to consider the origin story of Argentina’s relationship with commercial education.

This research offers new reflexive perspectives on the emergence of commercial education in Latin America by highlighting the agentivity of local actors.

Through a lens of dependency ambiguity, this paper repositions narratives of the development of commercial education in Latin America away from a Western-centric explanation, highlighting the role of local contextual actors. In doing so, it offers an alternative history of commercial education focused on Latin America.

The purpose of this paper is to evaluate undergraduate student perceptions about the application of immersive technologies for enhancing the student learning experience. This study assesses the viewpoints of students from varying multidisciplinary backgrounds about whether immersive technologies can enhance their learning experience and increase their level of engagement in the context of higher educational delivery.

The research used a case study methodology adopting a questionnaire-based research mixed methods approach. In total, 83 participants completed the questionnaire. The purpose of the research was to evaluate and interpret students’ perspectives at higher educational level about the use of immersive technologies towards enhancing their learning experience. There was also a focus on remote educational delivery due to the legacy of COVID-19.

The findings suggest that there is still more empirical work to be undertaken regarding the application of immersive technologies in higher education. The study revealed that there are immersive benefits though preference for face-to-face teaching remains popular. The negative connotations associated with immersive technology use in higher education, (e.g. virtual reality), such as cost of equipment and motion sickness, substantiates the themes identified in the academic literature.

The study explores a diversity of immersive technologies and their application in higher education (HE) contexts. Findings indicate that although there are acknowledged pedagogical benefits of immersive technology use in HE prevalent barriers remain that require further empirical research if immersive technology use is to be universally used in the sector.

After working through the case and assignment questions, students will be able to recognize essential considerations for the initial public offerings (IPO) decision, compare different types of fundraising options for startups, evaluate the free pricing regime for IPO pricing, examine the pricing process of IPOs, explore the issue of valuation of IPOs and assess the decision choices of the founder regarding IPO given the trade-offs and market conditions.

The case study explores the dilemma of Ghazal Alagh, the co-founder and chief innovation officer of Mamaearth, a direct-to-consumer babycare and skincare unicorn, regarding its IPO decision. Mamaearth had filed the draft offer document with SEBI in December 2022, and Ghazal was busy engaging with the investment bankers for the upcoming IPO. However, the weak market sentiments and shelving of IPO plans by many startups were forcing her to think about facing the possibility of postponing the IPO or continuing the IPO process but at lower valuations. The case study provides an opportunity to explore a startup’s financing choices. It allows for discussion of various IPO challenges from the perspectives of founders, venture investors, regulators, investment bankers and new IPO investors.

This case study is best suited for senior undergraduate- and graduate-level business school students in courses focusing on entrepreneurship, corporate finance, financial management, strategic management and investment banking.

CSS1: Accounting and finance.

Teaching notes are available for educators only.