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The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such…
Abstract
Purpose
The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements.
Design/methodology/approach
The paper is based on an in-depth qualitative study of the lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) rights certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of operation. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations.
Findings
We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation in this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audits.
Originality/value
The RFSL certification is different in several ways. First, the RFSL acts as both a trainer and an auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides for itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications.
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Muhammad Iqmal Hisham Kamaruddin and Mustafa Mohd Hanefah
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…
Abstract
Purpose
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).
Design/methodology/approach
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
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.
Practical implications
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.
Originality/value
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.
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Robert Weinhandl, Zsolt Lavicza and Tony Houghton
Flipped classroom approaches (FCA) are an educational innovation that could increase students' learning outcomes in, and their enjoyment of, mathematics or STEM education. To…
Abstract
Purpose
Flipped classroom approaches (FCA) are an educational innovation that could increase students' learning outcomes in, and their enjoyment of, mathematics or STEM education. To integrate FCA into education sustainably, professional teacher development (PTD) is a promising tool. The research aim is to explore which aspects should be considered when developing and implementing professional mathematics or STEM teacher development for flipped approaches.
Design/methodology/approach
A total of 20 expert interviews were conducted and analysed according to a synthesis of grounded theory approaches and qualitative interview study principles.
Findings
Evaluating the interview data indicates that the characteristics of different teacher types in PTD, learning activities in PTD and the DSE model derived in this study could be vital elements in professional mathematics or STEM teacher development for flipped approaches.
Originality/value
Evaluating the interview data indicates that the characteristics of different teacher types in PTD, learning activities in PTD and the DSE model derived in this study could be vital elements in professional mathematics or STEM teacher development for flipped approaches.
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Sandra Julia Diller, Christina Muehlberger, Isabell Braumandl and Eva Jonas
This study aims to investigate how university students' basic psychological needs (autonomy, competence and relatedness) determine whether coaching or training is more supportive…
Abstract
Purpose
This study aims to investigate how university students' basic psychological needs (autonomy, competence and relatedness) determine whether coaching or training is more supportive for them.
Design/methodology/approach
Real-life coaching (N1 = 110) and training (N2 = 176) processes with students as clients were examined, measuring the students' needs before the coaching/training, their need fulfilment after the coaching/training and their satisfaction and goal attainment/intrinsic motivation after the coaching/training.
Findings
The results show that university students with a higher autonomy need had this need fulfilled to a greater extent through coaching, while university students with a higher competence need had this need fulfilled to a greater extent through training.
Research limitations/implications
The research focused on university students and was conducted at German-speaking universities, so it is unclear to what extent the findings are transferable to other contexts. In addition, future research is needed to further compare other personal development tools, such as mentoring or consulting.
Practical implications
The results depict the relevance of the most appropriate personal development tool (coaching or training) depending on students' needs. Furthermore, coaches should be autonomy-supportive, while trainers should be competence-supportive.
Originality/value
Supporting students with the most appropriate personal development tool is essential for the effectiveness of this tool. Thus, the personal development tool used should reflect students' needs: students with a high autonomy need should receive coaching, while students with a high competence need should receive training.
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Praveen Kulkarni, Prayag Gokhale, Y.M. Satish and Basavaraj Tigadi
This study aims to investigate gamification-based training program through the lens of self-determination theory and in the context of corporate training programs. It integrates…
Abstract
Purpose
This study aims to investigate gamification-based training program through the lens of self-determination theory and in the context of corporate training programs. It integrates the self-determination theory, game elements and learning outcomes in gamified training programs to derive insights.
Design/methodology/approach
Data is sourced from software development companies operating in the city of Bangalore in India. It applies the partial least square structural equation modeling to investigate the relationship between the self-determination learning theory and game elements and the impact it has on learning outcomes.
Findings
As a precursor to the development of a game-like learning ecosystem, the authors study the perception of trainers and human resource managers toward game-based training programs in the organization. The authors find that game-based learning makes training more engaging, immersive and contextual for the learners.
Research limitations/implications
The study is based on a specific sector, i.e. software development companies, and so the results may lack in generalizability. Future research, therefore, may consider other industrial sectors such as manufacturing, banking and telecom to understand the relationship between the constructs.
Practical implications
This study provides insights for the trainers, human resource managers and academicians on the effectiveness of gamification-based training programs. It also provides information on how the learning theory can be leveraged to understand gamification-based training programs.
Social implications
This work fulfills an identified need of the training industry to understand new methods of training with an aim to improve the learning outcomes among the learners.
Originality/value
This study provides a deep understanding on the effectiveness of training tools such as gamified training programs in enhancing and improving the learning outcomes among the learners.
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The purpose of this mixed-methods explanatory sequential study was to assess the effects of an external wine education and certification program on trainee reactions, learning…
Abstract
Purpose
The purpose of this mixed-methods explanatory sequential study was to assess the effects of an external wine education and certification program on trainee reactions, learning, transfer and financial results.
Design/methodology/approach
The quantitative phase was a mixed experimental design in which the training intervention was between-subjects and time was within-subjects. The sample comprises 91 employees (NTraining = 43; NControl = 48) from 12 units of a fine dining restaurant group. The qualitative phase, comprised of semi-structured interviews with training group participants (N = 12), was implemented after the experiment.
Findings
Training group participants reported high scores for attitude toward training content, instructional satisfaction and transfer motivation. Financial metrics, tracked up to 60 days post-training, demonstrated the wine education program was effective in increasing wine knowledge but not wine sales. Four themes emerged from the qualitative data: sense of accomplishment, enhanced guest interaction, tips and gratuities and defeat. Integrated findings revealed increased wine knowledge led to personal financial impact (increased tips) rather than organizational impact.
Originality/value
This research builds on existing training literature and human capital theory by examining external training programs. Further, the use of a mixed-methods design and integration of the quantitative and qualitative findings offers a previously unidentified explanation for why wine training, although effective in facilitating positive reactions and learning, fails to result in transfer behaviors which generate increased wine sales.
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Stephanie Wheeler, Jonathan Passmore and Richard Gold
Collaboration and psychological safety are key factors to effective teams. LEGO® SERIOUS PLAY® (LSP) has emerged over the past decade as a development tool used in both…
Abstract
Purpose
Collaboration and psychological safety are key factors to effective teams. LEGO® SERIOUS PLAY® (LSP) has emerged over the past decade as a development tool used in both educational and workplace settings for a range of purposes. In this study, the authors sought to investigate the impact of the experience of participating in a LSP away-day on the collaboration and psychological safety of the participants.
Design/methodology/approach
In this study the subjective experience of participants of LSP workshop awaydays using a coaching approach were examined through interpretative phenomenological analysis. Members of two teams were invited to participate in team awaydays and approximately six weeks later, they were invited to share their reflections on the experience and its impact on team relationships and team performance.
Findings
The interviews revealed that participants' felt experience of engaging with LSP was positive, created closer bonds within the team and a better understanding of each other and the challenges which the team were facing. Participants reported a tangible change in the way they are collaborating and engaging not only just with fellow participants but also with other colleagues.
Originality/value
The experience of the participants in this study supports the view that LSP can have a positive role to play in developing psychological safety and collaboration in organisational teams and that there was a lasting impact on group norms which was sustained after the event.
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Jiandong Chen, Yinyin Wu, Chong Xu, Malin Song and Xin Liu
Non-fossil fuels are receiving increasing attention within the context of addressing global climate challenges. Based on a review of non-fossil fuel consumption in major countries…
Abstract
Purpose
Non-fossil fuels are receiving increasing attention within the context of addressing global climate challenges. Based on a review of non-fossil fuel consumption in major countries worldwide from 1985 to 2015, the purpose of this paper is to analyze trends for global non-fossil fuel consumption, share of fuel consumption and inequality.
Design/methodology/approach
The similarities were obtained between the logarithmic mean divisia index and the mean-rate-of-change index decomposition analysis methods, and a method was proposed for complete decomposition of the incremental Gini coefficient.
Findings
Empirical analysis showed that: global non-fossil fuel consumption accounts for a small share of the total energy consumption, but presents an increasing trend; the level of global non-fossil fuel consumption inequality is high but has gradually declined, which is mainly attributed to the concentration effect; inequality in global non-fossil fuel consumption is mainly due to the difference between nuclear power and hydropower consumption, but the contributions of nuclear power and hydropower to per capita non-fossil fuel consumption are declining; and population has the greatest influence on global non-fossil fuel consumption during the sampling period.
Originality/value
The main contribution of this study is its analysis of global non-fossil fuel consumption trends, disparities and driving factors. In addition, a general formula for complete index decomposition is proposed and the incremental Gini coefficient is wholly decomposed.
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Barbara Hanfstingl and Thomas Andreas Ogradnig
The first-aid courses organized by the Youth Red Cross Carinthia (Austria) had a quality problem, necessitating a professionalization in teaching and time structure. This research…
Abstract
Purpose
The first-aid courses organized by the Youth Red Cross Carinthia (Austria) had a quality problem, necessitating a professionalization in teaching and time structure. This research aimed to enhance the quality and effectiveness of these courses by implementing modified lesson studies with non-professional trainers. The paper presents the realization process, empirical research and results obtained by applying the first-aid curriculum.
Design/methodology/approach
Around 22 lesson study first-aid courses (14 classes with 2 cycles, 8 with 3 cycles) were conducted and evaluated in different Austrian school types. An observation sheet was created to evaluate attention and competencies. Interviews were conducted with both teachers and students to validate the results.
Findings
The research findings demonstrate that lesson studies can significantly enhance the quality and effectiveness of first-aid courses. Inexperienced and experienced first-aid teachers significantly improved their teaching skills. Newly educated first-aid teachers showed substantial improvement, leading to the introduction of an induction period and coaching opportunity within the Youth Red Cross Carinthia.
Originality/value
This is the first lesson study conducted in a non-academic context. It highlights the adaptation process of Carinthian first-aid courses. It illustrates how lesson studies impact lesson clarity, instructional variety, student engagement in the learning process, student outcome, student feedback and teaching effectiveness in a non-academic context. It contributes to the literature on the application of lesson study in first-aid education and provides insight into the benefits of this approach in enhancing the quality of first-aid training.
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