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This paper aims to discuss the viewpoint that Big Data’s major impacts on the accounting community will be changes in consumers’ demand of accounting data and its impact…
This paper aims to discuss the viewpoint that Big Data’s major impacts on the accounting community will be changes in consumers’ demand of accounting data and its impact on decision-making. Big Data is leading consumers to prefer more atomized (not summarized but rather reduced to discrete units), reconfigurable and transparent accounting data that they can combine into their own structures to meet their own decision-making needs. Consequently, consumers will demand digital goods that are less static, and summarized.
This paper discusses the strategic shift to what is referred to as “indirect data,” and develops a model that helps explain “how” and “why” Big Data may impact this change in consumer digital demand.
There are many evolving Big Data opportunities associated with the shift in consumer demand for more atomized, reconfigurable and transparent accounting data that are discussed in this paper, including strategic capability, auditing, performance measurement and reporting, standardization and education.
This paper provides a discussion of the evolving opportunities of the relationship that is created by a strategic shift in the type of digital goods consumers of information, specifically decision-makers, will demand, as well as the potential impacts on the accounting community.
This chapter presents findings from a recently conducted process for obtaining Accounting Advisory Board (AAB) input related to Master of Accountancy curriculum of one…
This chapter presents findings from a recently conducted process for obtaining Accounting Advisory Board (AAB) input related to Master of Accountancy curriculum of one university. Board members represent both large and small public accounting firms as well as corporate offices of Fortune 500 companies and non-profit organizations. AAB input includes perceptions of the relative importance of over 160 candidate topics for the courses making up the program’s infrastructure, as well as written comments noting other potential topics and pedagogical approaches to consider. Comparisons of topic rankings reveal a strong level of consistency among Board member types for the traditional accounting courses with structured content, as opposed to those courses involving more systems-related topics or having a wider range of specialized topics. Furthermore, the authors compare Board perceptions regarding topic necessity to those of faculty and note faculty reactions. Specifically, the authors find that faculty ranking consistency with the Board is weak, illustrating the importance of seeking curricular Board input on an ongoing basis. To “close the loop,” faculty incorporated many curriculum changes, involving both the topics to be covered and the overall approach to the course.
Given their history of preparing African Americans, ethnic minorities, and first-generation college students for careers in education, the culture and traditions of…
Given their history of preparing African Americans, ethnic minorities, and first-generation college students for careers in education, the culture and traditions of Historically Black Colleges and Universities (HBCU) can provide insight into the preparation of diverse physical educators for the cultural, linguistic, and ethnic diversity in today’s American K-12 schools. As such, this chapter will present practical findings from an ethnographic study of a historically Black urban Physical Education Teacher Education (PETE) program with a large native Spanish-speaking population. Specifically, we focus on the concepts of cultural sustainment and code-switching as strategies used by teacher educators to promote bilingualism and biculturalism. To achieve this, we highlight the relationship among institutional, programmatic, and classroom cultures for the cultural sustainment and development of preservice physical educators. According to Paris (2012), culturally sustaining pedagogy seeks to perpetuate and foster linguistic, literate, and cultural pluralism as part of the democratic project of schooling. We conclude with strategies on how to successfully work with culturally diverse college students, promoting bilingual and biculturalism through cultural sustainment and code-switching.
To examine whether or not exposing novice teachers in a graduate literacy education diversity course to particular texts and activities focused on economic diversity and…
To examine whether or not exposing novice teachers in a graduate literacy education diversity course to particular texts and activities focused on economic diversity and lifestyle differences among students makes them more likely to positively respond to these lesser understood forms of diversity in their own teaching and if so, in what ways. The research design was qualitative and included written reflections from the teacher–participants at the beginning, middle, and end of the semester, and videotaping and transcribing activities and post-activity discussions. Ethnographic observations and notes were made by the primary investigator. The theoretical frameworks that were foundational to the study were critical literacy and teaching for social justice. The findings of this qualitative study indicate that exposing teachers to texts, discussions, and activities that educate them on economic diversity and lifestyle differences among students makes them more likely to positively respond to these forms of diversity in their own teaching. Specific examples of how participants did this are provided. This study contributes to the literature on diversity in literacy instruction by providing concrete, research-based suggestions for how both teacher educators and K-12 teachers can expand their definitions of student diversity to include economic disparities and lifestyle differences among students. It includes recommended texts and activities for both teacher educators and K-12 teachers to address less typical forms of diversity, with a focus on economic diversity and lifestyle differences.
Purpose – The purpose of this chapter is to introduce the conceptual and historical genesis of the gradual release of responsibility (GRR) model (Pearson & Gallagher, 1983…
Purpose – The purpose of this chapter is to introduce the conceptual and historical genesis of the gradual release of responsibility (GRR) model (Pearson & Gallagher, 1983) which has become one of the most commonly used instructional frameworks for research and professional development in the field of reading and literacy.
Design/Methodology/Approach – This chapter uses a narrative, historical approach to describe the emergence of the model in the work taking place in the late 1970s and early 1980s in reading research and educational theory, particularly at the Center for the Study of Reading at the University of Illinois, Champaign-Urbana as carried out by David Pearson, Meg Gallagher, and their colleagues.
Findings – The GRR Model began, in part, in response to the startling findings of Dolores Durkin’s (1978/1979) study of reading comprehension instruction in classrooms which found that little instruction was occurring even while students were completing numerous assignments and question-response activities. Pearson and Gallagher were among those researchers who took seriously the task of developing an instructional model and approach for comprehension strategy instruction that included explicit instruction. They recognized a need for teachers to be responsible for leading and scaffolding instruction, even as they supported learners in moving toward independent application of strategies and independence in reading. Based in the current research in the reading field and the rediscovery of the work of Vygotsky (1978) and the descriptions of scaffolding as coined by Wood, Bruner, and Ross (1976), Pearson and Gallagher developed the model of gradual release. Over time, the model has been adapted by many literacy scholars, applied to curriculum planning, used with teachers for professional development, reprinted numerous times, and with the advent of the Internet, proliferated even further as teachers and educators share their own versions of the model. This chapter introduces readers to the original model and multiple additional representations/iterations of the model that emerged over the past few decades. This chapter also attends to important nuances in the model and to some misconceptions of the instructional model.
Research Limitations/Implications – Despite the popularity of the original GRR model developed by Pearson and Gallagher and the many adaptations of the model by many collaborators and colleagues in literacy – and even beyond – there have been very few publications that have explored the historical and conceptual origins of the model and its staying power.
Practical Implications – This chapter will speak to researchers, teachers, and other educators who use the GRR model to help guide thinking about instruction in reading, writing, and other content areas with children, youth, pre-service teachers, and in-service teachers. This chapter provides a thoughtful discussion of multiple representations of the gradual release process and the nuances of the model in ways that will help to dispel misuse of the model while recognizing its long-standing and sound foundation on established socio-cognitive principles and instructional theories such as those espoused by Jerome Bruner, Lev Vygotsky, Anne Brown, and others.
Originality/Value of Paper – This chapter makes an original contribution to the field in explaining the historical development and theoretical origins of the GRR model by Pearson and Gallagher (1983) and in presenting multiple iterations of the model developed by Pearson and his colleagues in the field.
Findings from a prior study confirm schools are relying more extensively on law enforcement to police student behavior (Torres & Stefkovich, 2009). The same study suggests…
Findings from a prior study confirm schools are relying more extensively on law enforcement to police student behavior (Torres & Stefkovich, 2009). The same study suggests further that decisions to report student offenses to law enforcement may be motivated in part by school poverty and school minority student concentration. These findings are concerning in light of the NAACP's suggestion that disciplinary action may be overly harsh in schools serving large populations of children of color. Minimal research however has examined the effect of policy interventions (e.g., prevention training) and community involvement (e.g., engagement) in minimizing the likelihood student offenses are criminalized. Using the NCES School Survey on Crime and Safety (2000), policy involvement in student discipline is explored by schools’ action in mitigating/resolving problems through prevention, alternative resolution, and external involvement. Implications for ethical leadership and responsibility are explored.