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1 – 10 of 309
Open Access
Article
Publication date: 10 April 2024

Fredrik Svärdsten and Kristina Tamm Hallström

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.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 21 December 2022

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…

1726

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.

Details

Asian Journal of Accounting Research, vol. 8 no. 3
Type: Research Article
ISSN: 2459-9700

Keywords

Open Access
Article
Publication date: 27 April 2020

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…

2184

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.

Open Access
Article
Publication date: 25 December 2020

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…

3797

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.

Details

International Journal of Mentoring and Coaching in Education, vol. 10 no. 1
Type: Research Article
ISSN: 2046-6854

Keywords

Open Access
Book part
Publication date: 19 November 2020

Abstract

Details

The Impact of Global Drug Policy on Women: Shifting the Needle
Type: Book
ISBN: 978-1-83982-885-0

Open Access
Article
Publication date: 31 March 2022

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…

3744

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.

Details

Organization Management Journal, vol. 19 no. 5
Type: Research Article
ISSN: 1541-6518

Keywords

Open Access
Article
Publication date: 1 July 2021

Marissa Orlowski

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…

1231

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.

Details

International Hospitality Review, vol. 36 no. 2
Type: Research Article
ISSN: 2516-8142

Keywords

Open Access
Article
Publication date: 9 July 2020

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…

6216

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.

Details

Journal of Work-Applied Management, vol. 12 no. 2
Type: Research Article
ISSN: 2205-2062

Keywords

Open Access
Article
Publication date: 1 August 2018

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…

5384

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.

Details

Management Decision, vol. 57 no. 4
Type: Research Article
ISSN: 0025-1747

Keywords

Open Access
Article
Publication date: 16 January 2024

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…

1297

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.

Details

International Journal for Lesson & Learning Studies, vol. 13 no. 5
Type: Research Article
ISSN: 2046-8253

Keywords

1 – 10 of 309