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Article
Publication date: 3 September 2021

Suresh Cuganesan and Clinton Free

The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system…

Abstract

Purpose

The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system (MCS) changes that were new public management (NPM) inspired.

Design/methodology/approach

The authors conducted a longitudinal case study of a large Australian state police department utilizing an abductive research design.

Findings

The authors found that identification processes strongly conditioned the reception of the MCS changes introduced. Initially, the authors observed mixed interpretations of controls as both enabling and coercive. Over time, these changes were seen to be coercive because they threatened interpersonal relationships and the importance and efficacy of squads in combating serious and organized crime.

Research limitations/implications

The authors contributed to MCSs literature by revealing the critical role that multifaceted relational and collective identification processes played in shaping interpretations of controls as enabling–coercive. The authors build on this to elaborate on the notion of employees’ centricity in the MCS design.

Practical implications

This study suggests that, in complex organizational settings, the MCS design and change should reckon with pre-existing patterns of employees’ identification.

Originality/value

The authors suggested shifting the starting point for contemplating the MCS change: from looking at how what employees do is controlled to how the change impacts and how employees feel about who they are. When applied to the MCS design, employee centricity highlights the value of collaborative co-design, attentiveness to relational identification between employees, feedback and interaction in place of inferred management expectations and traditional mechanistic approaches.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 2 September 2021

Hanna Silvola and Eija Vinnari

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors…

Abstract

Purpose

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors examine auditors' attempts to promote sustainability assurance and establish it as a practice requiring the professional involvement of auditors.

Design/methodology/approach

Applying institutional work (Lawrence and Suddaby, 2006) and institutional logics (Thornton, 2002; Thornton et al., 2012) as the method theories, the authors examine interview data and a variety of documentary evidence collected in Finland, a small society characterized by social and environmental values, beliefs in functioning institutions and public trust in companies behaving responsibly.

Findings

With this study, the authors make two main contributions to extant literature. First, the authors illustrate the limits that society-level logics related to corporate social responsibility, together with the undermining or rejected institutional work of other agents, place especially on the political and cultural work undertaken by auditors. Second, the study responds to Power's (2003) call for country-specific studies by exploring a rather unique context, Finland, where societal trust in companies is arguably stronger than in many other countries and this trust appears to affect how actors perceive the need for sustainability assurance.

Originality/value

This is one of the few accounting studies that combines institutional logics and institutional work to study the uptake of a management fashion, in this case sustainability assurance.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 16 February 2021

Fauzilah Md Husain and Omer Hassan Ali Mahfoodh

This qualitative study examined English for Professionals students' experience of the internship programme and their perceptions of the relevance of the internship…

Abstract

Purpose

This qualitative study examined English for Professionals students' experience of the internship programme and their perceptions of the relevance of the internship programme to their current and future courses and to their future career choices.

Design/methodology/approach

This study employed a qualitative inquiry in which qualitative data were collected using journal writing. Using purposeful sampling, 40 English for Professionals students in Universiti Sains Malaysia (USM) were selected. Data were analysed using thematic analysis.

Findings

This study revealed that the internship programme was beneficial to interns because it helped them to gain real-world experience and knowledge about the environment of real workplace. Interns' negative experience can affect their career selection. The majority of the participants revealed that the internship programme is relevant to most of their undergraduate courses. The participants revealed that the internship programme was effective as it helped them to explore their career choices and to select future courses that match their interests.

Originality/value

Taking into account students' negative experience and their perceptions of the relevance of internship to their courses and career choices, improvement of undergraduate programmes can be done. Unlike samples in previous studies, the sample in this study is English for Professionals students. The study provides significant findings which are related to interns' perceptions of the relevance of the internship programme to their career choices. Unlike all data collection methods used in previous studies, journal writing was used to collect qualitative data in this study.

Details

Higher Education, Skills and Work-Based Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-3896

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Article
Publication date: 1 March 2021

Julie Rachel Adams-Guppy and Andrew Guppy

The purpose of this study is to compare driver knowledge, attitudes and perceptions (in terms of hazard, risk, accident, offence detection and driving skill perceptions…

Abstract

Purpose

The purpose of this study is to compare driver knowledge, attitudes and perceptions (in terms of hazard, risk, accident, offence detection and driving skill perceptions) and self-reported driving style in a sample of 461 drivers before and after attending a UK driver improvement scheme for culpable collision-involved drivers, to inform future directions in the design of driver retraining programmes.

Design/methodology/approach

Participants were a sample of 461 drivers attending a UK 1.5 day driver improvement scheme course for culpable collision-involved drivers. The course contained classroom-based training and a practical driving component. Participants completed a driver improvement scheme questionnaire before and immediately after attending the 1.5-day course and again 3 months later.

Findings

Results indicated significant pre- and post-course effects in terms of increased driving safety with respect to driving knowledge, perceptions of control, perceived likelihood of accident-involvement, hazard perception and reported risk-taking. Key positive effects of reduced risk-taking and near-misses persisted three months after course completion.

Research limitations/implications

One limitation of this study is that at the 3-month follow-up there was a reduction in the response rate (44.69%) which included significantly fewer young drivers.

Practical implications

Results indicate positive behavioural, perceptual and behavioural changes, along with specific age, gender and driving experience effects which have implications for the design of future driving courses.

Social implications

This study has implications for community safety through enhanced road safety training measures.

Originality/value

The analysis of age, gender and driving experience effects of the impact of this driver improvement scheme will allow targeted training methods for specific groups of drivers.

Details

Safer Communities, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-8043

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Abstract

Details

A Machine Learning, Artificial Intelligence Approach to Institutional Effectiveness in Higher Education
Type: Book
ISBN: 978-1-78973-900-8

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Book part
Publication date: 9 August 2012

Meifang Xiang and Robert Gruber

This study examines an issue that confronts most instructors in the first financial accounting course at the postsecondary level, that is, some students have had a high…

Abstract

This study examines an issue that confronts most instructors in the first financial accounting course at the postsecondary level, that is, some students have had a high school accounting course, while others have not. Specifically, this study investigates the effect a high school accounting course has on student performance in their first postsecondary level financial accounting course (midterm examinations and course grades). The results suggest this relationship is significant and positive, yet must be interpreted carefully. For example, scholastic aptitude, time management skills, and other intrinsic values also play an important role in student achievement.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78052-757-4

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Article
Publication date: 25 January 2021

Sunyoung Park and Petra A. Robinson

The purpose of this study is to examine how academic coaches, through academic student support, impact graduate student performance in a time-intensive online learning…

Abstract

Purpose

The purpose of this study is to examine how academic coaches, through academic student support, impact graduate student performance in a time-intensive online learning program for pursuing a master’s degree in leadership and human resource development in a research-intensive public university in the Southern USA.

Design/methodology/approach

The participants in this study were 435 graduate students enrolled in their online master’s degree program. Framed by the theory of transactional distance and by adopting a pre-experimental design and the analysis of variance (ANOVA) technique, the student performance in three courses was compared (principles of adult education, research methods and performance analysis) with academic coaches.

Findings

The findings indicate that the average score of students was higher when students received more feedback and comments from an academic coach than less feedback and comments in the performance analysis course. Students who had an academic coach in the adult education class performed better than those who did not have a coach. However, there was not a significant difference in academic performance based on the number of academic coaches (one versus three) in the research methods course.

Originality/value

This preliminary work may lead to a better understanding of how academic coaches can best support adult learners in their pursuits of online postsecondary education. This study would suggest implications for online instructors and institutions to enhance student success and retention in online learning activities by using academic coaching.

Details

European Journal of Training and Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-9012

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Article
Publication date: 12 February 2021

Janine Lockhart

This article outlines how an existing information literacy (IL) course was developed and embedded into a Learning Management System (LMS) with the aim of creating a…

Abstract

Purpose

This article outlines how an existing information literacy (IL) course was developed and embedded into a Learning Management System (LMS) with the aim of creating a blended learning environment for the course. It outlines how the platform was chosen, choice of learning design (LD) approaches, tools and processes used, Open Educational Resources (OERs) incorporated, the choice of Creative Commons (CC) licensing, branding, usage options and formats of materials.

Design/methodology/approach

A mixed-method approach was used in conducting this research. The online course was piloted in 2017 with two groups of students who completed an online questionnaire to provide their evaluation and feedback.

Findings

The results showed a very positive evaluation by the students, which shows that the university is on the correct path with embedding IL into a learner management system.

Research limitations/implications

The author could not have the second face-to-face class with group 1 as was intended due to the student unrest at the university during this time. Also, with the disruption to the academic programme, the author had less feedback from students than expected; however, the 20% response rate was sufficient to inform the author’s future developments.

Practical implications

The flexibility (not a one size fits all) in usage was relevant and necessary to accommodate a number of student needs and socio-economic factors.

Originality/value

This article adds value to the academic project by showing how IL courses can successfully be embedded within an LMS, student preferences and socio-economic factors to be considered in a South African context.

Details

Library Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-5124

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Article
Publication date: 5 February 2021

Frederick Ng and Julie Harrison

The purpose of this paper is to provide a first-hand, critical reflection on the rapid redesign of a New Zealand university accounting course in response to the COVID-19…

Abstract

Purpose

The purpose of this paper is to provide a first-hand, critical reflection on the rapid redesign of a New Zealand university accounting course in response to the COVID-19 pandemic. The authors reflect on their experience of redesigning a course for online delivery, while preserving its focus on transferable skills.

Design/methodology/approach

This paper presents the authors’ commentary on and self-evaluation of the teaching of a final year accounting paper during the COVID-19 pandemic.

Findings

The authors provide lessons for developing transferable skills when pivoting to digital learning under extreme conditions. The authors found a multi-modal approach to course delivery that helped facilitate the development of transferable skills and self-reflection journals were particularly useful for motivating students in an online teaching environment. The authors also identified the efficacy of designing and evaluating online course delivery using a “transferable skills first” template to identify gaps in learning activities and assessments.

Originality/value

The pressures of rapidly pivoting to digital learning threatened the authors’ ability to maintain a focus on transferable skills. The authors provide a design method for maintaining and developing transferable skills in a digital environment using a “transferable-skills first” teaching philosophy.

Details

Accounting Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 1 February 2021

Sally McGuire, Alex Stephens and Emma Griffith

This paper aims to describe a service evaluation study of “Balance” – a National Health Service Tier 2 pilot weight management course delivered in a primary care mental…

Abstract

Purpose

This paper aims to describe a service evaluation study of “Balance” – a National Health Service Tier 2 pilot weight management course delivered in a primary care mental health service. The 12 weekly sessions included dietetic, psychological and behavioural elements underpinned by cognitive behavioural theory and “third-wave” approaches, including acceptance and commitment therapy, compassion-focused therapy and mindfulness.

Design/methodology/approach

A mixed-methods design was used in this service evaluation study that included analysis of outcome measures (weight, eating choices, weight-related self-efficacy and mental health) and focus group data (n = 6) analysed using thematic analysis. Eleven clients with a body mass index of 25–40 kg/m2 enrolled, and nine clients completed the course. Outcome data were collected weekly with follow-up at three and six months.

Findings

Quantitative data analysis using non-parametric Wilcoxon signed-rank tests showed that the group mean weight decreased significantly (p = 0.030) by the end of Balance, but the group mean weight loss was not statistically significant at the three-month (p = 0.345) or six-month (p = 0.086) follow-up. The qualitative results showed that participants valued the course ethos of choice and also welcomed learning new tools and techniques. Balance was very well-received by participants who reported benefitting from improved well-being, group support and developing new weight management skills.

Research limitations/implications

Only one client attended all sessions of the group, and it is possible that missed sessions impacted effectiveness. Some of the weight change data collected at the six-month follow-up was self-reported (n = 4), which could reduce data reliability. Focus group participants were aware that Balance was a pilot with a risk that the group would not be continued. As the group wanted the pilot to be extended, the feedback may have been positively skewed. A small sample size limits interpretation of the results. A group weight management intervention, including dietetic, psychological and behavioural elements, underpinned by cognitive behavioural theory was well-received by service users and effective for some. Commissioners and service users may have different definitions of successful outcomes in weight management interventions.

Practical implications

Longer-term support and follow-up after Tier 2 weight management interventions may benefit service users and improve outcomes.

Originality/value

The paper contributes to a small but growing evidence base concerned with the design and delivery of weight management interventions. Areas of particular interest include: a gap analysis between the course content and National Institute for Health and Care Excellence clinical guidelines, participants’ views on the most impactful course features and recommendations for course development. The results also show a disconnect between evidence-based guidelines (mandatory weight monitoring), participants’ preferences and clinicians' experience. The difference between client and commissioner priorities is also discussed.

Details

Mental Health Review Journal, vol. 26 no. 1
Type: Research Article
ISSN: 1361-9322

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