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Book part
Publication date: 14 December 2023

Steven A. Harrast, Lori Olsen and Yan (Tricia) Sun

Prior research (Harrast, Olsen, & Sun, 2023) analyzes the eight emerging topics to be included in future CPA exams and discusses their importance to career success and appropriate…

Abstract

Prior research (Harrast, Olsen, & Sun, 2023) analyzes the eight emerging topics to be included in future CPA exams and discusses their importance to career success and appropriate teaching locus in light of survey evidence. They find that the general topic of data analytics is the most important of the eight emerging topics. To further understand the topics most important to career success, this study analyzes subtopics underlying the eight emerging topics. The results show that advanced Excel analysis tools, data visualization, and data extraction, transformation, and loading (ETL) are the most important data analytics subskills for career success according to professionals and that these topics should be both introduced and emphasized in the accounting curriculum. The results provide useful information to educators to prioritize general emerging topics and specific subtopics in the accounting curriculum by taking into account the most pressing needs of the profession.

Book part
Publication date: 20 November 2023

Halah Nasseif

The use of technology in Saudi Arabian higher education is constantly evolving. With the support of the 2030 Saudi vision, many research studies have started covering learning…

Abstract

The use of technology in Saudi Arabian higher education is constantly evolving. With the support of the 2030 Saudi vision, many research studies have started covering learning analytics and Big Data in the Saudi Arabian higher education. Examining learning analytics in higher education institutions promise transforming the learning experience to maximize students' learning potential. With the thousands of students' transactions recorded in various learning management systems (LMS) in Saudi educational institutions, the need to explore and research learning analytics in Saudi Arabia has caught the interest of scholars and researchers regionally and internationally. This chapter explores a Saudi private university in Jeddah, Saudi Arabia, and examines its rich learning analytics and discovers the knowledge behind it. More than 300,000 records of LMS analytical data were collected from a consecutive 4-year historic data. Romero, Ventura, and Garcia (2008) educational data mining process was applied to collect and analyze the analytical reports. Statistical and trend analysis were applied to examine and interpret the collected data. The study has also collected lecturers' testimonies to support the collected analytical data. The study revealed a transformative pedagogy that impact course instructional design and students' engagement.

Book part
Publication date: 4 December 2023

Farzana Nahid and Sudipa Sarker

Micro, small, and medium enterprises (MSMEs) can play a significant role in achieving sustainable development goals (SDGs) as they have the ability to reduce unemployment…

Abstract

Micro, small, and medium enterprises (MSMEs) can play a significant role in achieving sustainable development goals (SDGs) as they have the ability to reduce unemployment. Digitalization helps MSMEs in a number of ways, including lowering transaction costs, quickening access to information, and bettering communication with extended supply chain members. This chapter aims to understand the level of digitalization in MSMEs in an emerging economy such as Bangladesh. MSMEs in Bangladesh account for 25% of the gross domestic product and employ 87% of civilians. This chapter builds on qualitative data from 60 MSMEs from various manufacturing and service sectors such as textile, retail, food delivery, IT companies, etc. The interviews were semi-structured and followed an interview protocol. The length of interviews varied between 40 and 50 minutes. Content analysis was used to analyze the data. Findings suggest that counterintuitively the level of digitization in MSMEs is not low in Bangladesh. Many micro and small enterprises use MS Excel to help them manage customer and product data. Medium Enterprises use Enterprise Resource Planning (ERP) software for planning enterprise-wide resources. Some medium enterprises also use powerful data analytics software such as Oracle, Power BI, Google Analytics, Python, and SPSS. Results also reveal barriers to digitization in MSMEs, which include a lack of employee awareness, training, and motivation of top management. This chapter maps the digitalization levels in MSMEs in Bangladesh and provides implications for SGDs. The chapter also presents policy recommendations for improving the digitalization level in emerging economies.

Details

Fostering Sustainable Businesses in Emerging Economies
Type: Book
ISBN: 978-1-80455-640-5

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Book part
Publication date: 14 December 2023

Jason Porter and Teresa Stephenson

This classroom activity helps students tie together the concepts of absorption costing for inventory, selling and administrative (SA) cost calculations, and sales price decisions…

Abstract

This classroom activity helps students tie together the concepts of absorption costing for inventory, selling and administrative (SA) cost calculations, and sales price decisions. It shows students how all costs fit together and are used to make business and pricing decisions, synthesizing discrete sections of most managerial or cost accounting books into a complete process. The activity is designed to be run in one 75-minute class session using an Excel template that allows students to focus on business decisions and less on the mechanics of completing calculations. The seven segments of the activity have students calculate target cost, allocate items of overhead into production and service departments, calculate absorption product cost, allocate SA to the production departments, determine the full cost, evaluate product viability, and calculate target price. At the end of the activity, students better understand how all these cost items fit together in a manufacturing setting.

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-83797-172-5

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Book part
Publication date: 14 December 2023

Liangrong Zu

This chapter concentrates on the potential of Taoism's wisdom that can contribute to organizational sustainability and leadership excellence in the context of the Trilogy on…

Abstract

This chapter concentrates on the potential of Taoism's wisdom that can contribute to organizational sustainability and leadership excellence in the context of the Trilogy on sustainability & excellence. The author introduces the Tao of ‘U’ Model, which illustrates how Taoist principles can be employed to foster sustainable business practices and attain exceptional results. The chapter culminates with a roadmap to achieve both excellence and sustainability for organizations.

Details

Responsible Management and Taoism, Volume 1
Type: Book
ISBN: 978-1-80262-790-9

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Book part
Publication date: 14 December 2023

Cahit Erdem and Mustafa Polat

This study aims to discover the general trends, the structural characteristics of the knowledge base, and developments in the field of internationalization of higher education…

Abstract

This study aims to discover the general trends, the structural characteristics of the knowledge base, and developments in the field of internationalization of higher education (IHE) in Turkey. In this respect, the studies published in journals indexed by SSCI, SCI-Expanded, ESCI, and AHCI in Web of Science (WoS) between January 1, 1975, and November 20, 2021, were analyzed. The dataset included 260 articles. We administered descriptive analysis reflecting the topographical features and the dynamics of the related literature through Excel and the WoS analysis tools. We conducted bibliometric analyses to shed light on the current view of the literature and reveal the intellectual structure of the knowledge base and topical foci. The volume of the research in the field of IHE in Turkey and their yearly distribution suggests that this area of research is still in its infancy; however, there has been a rapid growth in the number of publications recently. Author co-citation analysis reveals four distinct schools of thought labeled as “Higher Education Policy Studies in EU,” “Global Socio-politics and Economics of IHE,” “Socio-cultural and Psychological Dimensions of Internationalization” and “Language Studies.” Finally, topical foci in the knowledge base emerged as “International Student Mobility,” “Psychological and Cultural Adaptation of International Students,” “Higher Education Policy Reforms,” “International Staff Mobility” and “Migration Related Issues.” The results are discussed with related review studies and suggestions for future research are provided.

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Annual Review of Comparative and International Education 2022
Type: Book
ISBN: 978-1-83797-484-9

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Book part
Publication date: 30 October 2023

Christina Wright Fields and Gloria L. Howell

The purpose of this chapter is to illuminate the importance and impact of Black women in higher education, specifically considering how they themselves and others engage with them…

Abstract

The purpose of this chapter is to illuminate the importance and impact of Black women in higher education, specifically considering how they themselves and others engage with them regarding their intersectional identities. Through a Black Feminist Auto-ethnographic approach, the authors develop and articulate a reflexive praxis to reveal the hegemonic practices that Black women are subjected to at Historically White Institutions (HWIs). The authors, two Black women educators at HWIs, amplify the challenges Black women experience in academia by naming and describing their lived experiences in hopes of providing insights into the continued disparities that exist. In doing so, this chapter highlights how the authors dismantle systems to excel in their respective areas as educators. The authors center their identities as Black women to offer insight and perspectives on how they navigate experiences in academia.

Book part
Publication date: 31 January 2024

Deanne Hanchant-Nichols

In her opinion piece, Deanne Hanchant-Nichols, a Ngarrindjeri mi:mini (woman) with diverse Aboriginal family connections, reflects on the progress of the galleries, libraries…

Abstract

In her opinion piece, Deanne Hanchant-Nichols, a Ngarrindjeri mi:mini (woman) with diverse Aboriginal family connections, reflects on the progress of the galleries, libraries, archives, and museums [GLAM] sector in collaborating with Indigenous communities. She observes a shift from tokenistic consultation towards meaningful engagement, where Indigenous voices are authentically integrated into exhibitions and programmes. The author highlights the example of Te Papa Museum in New Zealand, which successfully partnered with Māori Peoples to create an inclusive and engaging museum experience, contrasting this with the more colonial undertones in some Australian museums.

Hanchant-Nichols explores the concept of Tarrkarri, a proposed cultural centre at Lot 14 in Adelaide, South Australia, which aims to showcase Aboriginal and Torres Strait Islander cultural treasures and contemporary works. She acknowledges the challenge of creating a space that genuinely reflects Indigenous culture while operating within a Western cultural paradigm. She emphasises the need for Tarrkarri to be a living cultural centre, accommodating the diverse needs of Aboriginal and Torres Strait Islander communities, offering educative and entertainment elements, and maintaining cultural safety.

The author underscores the importance of collaboration with local Kaurna custodians and other cultural groups, respecting their perspectives. She acknowledges the significance of the site on Kaurna Country and the potential for Tarrkarri to establish an internationally renowned cultural centre. Hanchant-Nichols believes that Tarrkarri, with its potential to showcase both heritage and contemporary Indigenous knowledge, could not only excel in the GLAM space but also become a leader in the science, technology, engineering, and mathematics [STEM] field, ultimately shaping a better future for all.

Details

Data Curation and Information Systems Design from Australasia: Implications for Cataloguing of Vernacular Knowledge in Galleries, Libraries, Archives, and Museums
Type: Book
ISBN: 978-1-80455-615-3

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Book part
Publication date: 24 November 2023

Alex Anlesinya and Samuel Ato Dadzie

The use of structured literature review methods like bibliometric analysis is growing in the management fields, but there is limited knowledge on how they can be facilitated by…

Abstract

The use of structured literature review methods like bibliometric analysis is growing in the management fields, but there is limited knowledge on how they can be facilitated by technology. Hence, we conducted a broad overview of software tools, their roles, and limitations in structured (bibliometric) literature reviewing activities. Subsequently, we show that several software tools are freely available to aid in searching the literature, identifying/ extracting relevant publications, screening/assessing quality of the extracted data, and performing analyses to generate insights from the literature. However, their applications may be confronted with several challenges such as limited analytical and functional capabilities, inadequate technological skills of researchers, and the fact that the researcher's insights are still needed to generate compelling conclusions from the results produced by software tools. Consequently, we contribute toward advancing the methodologies for performing structured reviews by providing a comprehensive and updated overview of the knowledge base of key technological software tools and the conduct of structured or bibliometric literature reviews.

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Advancing Methodologies of Conducting Literature Review in Management Domain
Type: Book
ISBN: 978-1-80262-372-7

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Book part
Publication date: 15 November 2023

Brian W. Segulin

This chapter discusses the steps taken to access and use the ACS five-year data. The format of the data is discussed pointing out the fact that there is no requirement that an ACS…

Abstract

This chapter discusses the steps taken to access and use the ACS five-year data. The format of the data is discussed pointing out the fact that there is no requirement that an ACS five-year variable holds data for the same field year to year. The development of a cross-reference table is discussed allowing the data to be accessed by a common label.

Details

Data Ethics and Digital Privacy in Learning Health Systems for Palliative Medicine
Type: Book
ISBN: 978-1-80262-310-9

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