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This study aims to extend the current literature on International Financial Reporting Standard (IFRS) teaching by examining the argument by Hodgdon et al. (2013) that arranging accounting prescriptions into the level of concept, principle and rules is helpful to students in comprehending the complex set of accounting standards. Besides, the study aims to attest the argument that analogy is a useful tool in teaching, especially when dealing with complex knowledge or concepts.

The study used a 3 × 2 between-subjects design, which includes the independent variables of the three-step teaching method (concept-only, concept + principle and concept + principle + rules) and the presence or absence of analogy.

The findings support Hodgdon et al. (2013). However, the combination of Hodgdon et al.’s (2013) technique with analogy resulted in only better-perceived comprehension under the concept-only condition.

There are limitations to the use of analogy as an instructional tool. The reasoning behind an analogy is that it is produced from different fields in which the target and source topics have only some similarity in structure or function. This suggests a limited capacity in which the source topic can be used to fully explain a targeted topic, and thus caution needs to be exercised in the use of analogy as a teaching tool. Additionally, this study uses a perceived understanding of control in IFRS 15. While perceived understanding may likely result in actual comprehension, there is a possibility that this may not be the case. Finally, this study did not consider about how rule comprehensiveness is affected.

The findings of this study provide a useful combination of teaching tools to educators on how to deliver technical business subjects such as accounting effectively.

This paper aims to answer the call by Hodgdon et al. (2013) to verify the effectiveness of teaching IFRS via the three-step approach. In addition, this study extends the literature by examining whether an analogy could be used with the three-step approach to effectively improve students’ understanding of IFRS.

Innovation enables growth and helps address social challenges. This research aims to identify evidence that can characterize an innovative university based on its university management. Thus, the authors define the following research problem: How to measure innovation in a Higher Education Institution (HEI) that intends to be innovative based on its university management?

To this end, the authors conducted a literature review, with a qualitative approach, as well as a case study with data collection through the documental analysis of research that was carried out with the community, namely: Undergraduate Students Profile survey, Reputation of the Institution and Innovation Octagon.

The authors noticed that the results presented by Innovation Octagon show an increase in most indexes, mainly Processes and People, followed by Leadership, Strategy, Relationships and Funding. However, there was a reduction in Structure and Culture.

The results point to the relevance of measuring innovation in the institution, mainly through the use of the Innovation Octagon. The longitudinal measurement of innovation in the institution enables the management of the HEI to constantly progress and develop in favor of the society’s demands for the training of competent professionals for their future professional reality.

Malicious hackers are increasingly evolving with technology by developing advanced tools to infiltrate. They are looking at micro laundering via sites like PayPal or using job advertising sites, to avoid exposure. Micro laundering makes it possible to launder a large amount of money in small amounts through thousands of electronic transactions. Therefore, the purpose of this paper is to examine whether the ethical hacking pedagogy is both a feasible and effective approach to prepare information security professionals of the future to combat black hat hacking and other forms of unethical conduct in the cyberspace.

The paper will specifically explore the ethics and implications of teaching students how to hack. It examines the strengths and limitations of the ethical hacking pedagogy. The discussion will then form the basis for exploring whether ethical hacking pedagogy is logical and justifiable.

The research has examined whether the ethical hacking pedagogy is an initiative-taking and effective approach to preparing information security professionals. Teaching students to hack is the only feasible approach to preparing future cybersecurity professionals because such training will allow them to master technical skills necessary for penetration testing.

A dominant theme that emerged from the research is the inability to evaluate students’ intention and provide oversight after their graduation. Thus, professional networks and peer groups will play an instrumental role in sustaining students in an environment that fosters ethical conduct.

The paper aims to address the increasing issue of teacher shortages and the lack of diversity in America’s educators. Highly diverse communities need ways to support community members interested in careers as teachers. This article explores one promising approach to reach and inspire high school students considering the teaching profession. Camp ExCEL (Exploring Careers in Education and Leadership) provided a pathway allowing rising high school seniors an opportunity to explore the teaching profession. This pathway utilized the Grow Your Own framework, recruiting students from a diverse community and providing them resources and information that would further efforts to become an educator within their community.

The current study examined outcomes from an education summer camp, using qualitative thematic analysis to reflexively interpret participants’ (n = 29) feelings and beliefs about effective teaching, culturally responsive teaching (CRT), project-based learning (PBL) and their camp experience. Data were collected using Google documents and surveys. The four connected themes that emerged were obstacles and barriers to teaching, qualities of an effective teacher, the impact of culturally responsive teaching and project-based learning on classrooms, and the importance of mentorships within education.

The paper provides insight about how an education camp can support high school students as they explore a career in education. Results suggest that focus on high-quality pedagogy can support student understanding of the career. Students also suggested their perception of effective teaching that includes acknowledging the needs of the whole student, modeling high-quality teaching practices and displaying positive professional dispositions.

Because of the chosen research approach, the research results may lack generalizability. Therefore, researchers are encouraged to conduct and examine education camps further.

The paper includes implications for the development of other education camps, especially in areas with highly diverse populations.

This paper fulfills an identified need to increase the number of persons pursuing a career in education. The focus on a highly diverse community is also an area of need in education. This article details the description of an education camp and the curriculum used, along with findings from data collected during the first year.

We use design thinking in the context of accounting pedagogy to exploit recent advances in cybernetics in the form of generative artificial intelligence technology. Relying on the intuition that supplementing or augmenting human argumentation (natural intelligence or NI) with parallel AI output can produce better student written assignments, we posit the “augmentation premise,” that is, ((NI + AI) > AI > NI). To test the augmentation premise, we compare student written submissions in an Accounting Information Systems (AIS) course with and without the benefit of parallel generative AI output. We then evaluate how the generative AI output enhances student-crafted revisions to their initial submissions. Using a summative quality improvement index (QII) consisting of quantitative and qualitative assessments, we present preliminary evidence supporting the augmentation premise. The augmentation premise likely extends to other accounting subdisciplines and merits generalization for enriching accounting pedagogy.

In these uncertain and risky times, the work that educators and educational researchers carry out may feel inconsequential. In preparing young people to live well in a world worth living in, educators must consider, firstly, what roles they can play in a global environment riven by volatile economic, social, and environmental contexts, and secondly, the responsibilities they bear as researchers to produce forms of understanding, modes of action, and ways of relating to one another and this world.

In this chapter, we introduce the pedagogy, education, and praxis (PEP) network and how it is that we, as researchers from around the world, came together to discuss our researching practices in coming to know and explore educational research problems concerning equity, diversity and social justice within and across different cultural settings. We share short stories of ourselves to reveal how it is that we have come to know, be, and act as researchers in our projects and how working alongside each other – our mutual relatings – have generated further understanding about our own and each other’s researching practices.

This chapter establishes the purpose of the book, where we share empirical work through the lens of practice architectures. For instance, what is considered to be an educational equity problem across international or cross-cultural sites? What are considered acceptable forms of evidence of coming to understand educational inequity in its diverse forms in different sites? How are taken-for-granted research practices enabling and/or constraining different forms of understandings about educational inequity, including the issues to be researched and/or the direction of the research project? We then provide an overview of the remaining chapters.

This chapter examines early childhood pedagogy in Germany. It developed in the wake of the Programme for International Student Assessment (PISA) education debate, and the expansion of higher education led to new types of application-oriented courses. For a long time, child day care in Germany was not seen as a subject of theoretical worth. Vocational training for kindergarten teachers, overwhelmingly employed in day care centers, has not yet been academized. The academic study of childhood pedagogy is a thereof separate project, taught especially at universities of applied science. Nevertheless, constructions of new disciplines are directed toward professional fields, for which they claim relevance with their academic training. With its focus on “Bildung” childhood pedagogy in Germany claims to offer a scientifically based solution to the practical problems of action in child day care. This chapter discusses the specific content of the curricula statistical figures of graduates at universities and in the fields of practice. It provides first empirical clarification on observable phenomena of a scientific “penetration” of cognitive rationality in kindergartens. It fosters an academic habitus that induces a distancing from direct interaction with children, leads to a diversification of tasks in day care centers, and promotes hierarchical processes of professional role differentiation in the field of childcare.

Literature has recognised entrepreneurship education as the main conduit through which entrepreneurial behaviours, attitudes and actions can be built, enacted and delivered. Since the founding of new ventures is largely a resourceful founder-driven enterprise, entrepreneurship education has largely centred on galvanising and shifting the mindsets and cognition of the entrepreneur. Yet, despite over 60 years of delivering entrepreneurship education programmes, hard evidence of the generation of high-growth-oriented and sustainable ventures has been scarce as student entrepreneurship intentions do not always translate into successful venture creation. This is largely because of the complexities of the practicality of entrepreneurial education particularly, the dissonance between acquired education in business schools and the knowledge and competencies needed in the entrepreneurial field. Such dissonance can be attributed to the lack of clarity on the pedagogical approach that most resonates with entrepreneurial action, the diversity in assessment methods and the scholarly illusion pertaining to how pedagogical approaches can be channelled to the generation of growth-oriented ventures. Drawing on Girox's concepts of transformative critical pedagogy (including pedagogy of repression), Socratic dialogue, Hegelian dialectic and Yrjö Engeström's transformative expansive agency, I demonstrate how a flipped transformative critical pedagogy can be harnessed in digitally enhanced learning environments to create new entrepreneurial possibilities for facilitating critical inquiry, complex problem-solving, innovation for the market and fostering tolerance for failure in ambiguous entrepreneurial contexts.

We revisit the problem of redesigning the Master in Business Administration (MBA) program, curriculum, and pedagogy, focusing on understanding and seeking to tame its “wicked problems,” as an intrinsic part and challenge of the MBA program venture, and to render it more realistic and relevant to address major problems and their consequences. We briefly review the theory of wicked problems and methods of dealing with their consequences from multiple perspectives. Most characterization of problems classifies them as simple (problems that have known formulations and solutions), complex (where formulations are known but not their resolutions), unstructured problems (where formulations are unknown, but solutions are estimated), and “wicked” (where both problem formulations and their resolutions are unknown but eventually partially tamable). Uncertainty, unpredictability, randomness, and ambiguity increase from simple to complex to unstructured to wicked problems. A redesigned MBA program should therefore address them effectively through the four semesters in two years. Most of these problems are real and affect life and economies, and hence, business schools cannot but incorporate them into their critical, ethical, and moral thinking.

The internationalisation of industries has spilled over to academia, whereby institutions of higher learning (IHL) increasingly compete in the graduate quality and applied graduate knowledge capabilities that they can offer. With increasing global competition for students, combined with the evolving need for lifelong learning in dynamic industries impacted by digital knowledge management, there is an opportunity for IHLs to be able to evolve to ensure their business models enable services and service delivery to cater to and help shape industry demands. This chapter will look at micro-credentialing (MC) and how the provision of MCs has changed along with the evolving IHL education environment. The demands of students, employers and ecosystem considerations will be addressed through a review of the current landscape, pathways to MC and how MC may be operationalised. The Bersteinian approach to pedagogic classification, which identifies the framework of knowledge as being communicable via three axes of singularism, regionalism and a wider generalist approach is referenced as a framework. The resultant recommendations that draw upon these foundations will conclude the chapter.