Search results

This exercise exposes students to complex lease transactions, requiring research in the FASB Accounting Standards Codification, archived standards, and future standards (exposure drafts (ED)).

Case study/exercise/assignment.

Students analyze how a retail establishment examines lease transactions to ensure its practices are in line with its mission. Students gain experience researching archived, current, and future standards. Student feedback suggests that students feel the exercise is valuable because it reinforces what they learned in earlier courses and it requires them to understand all aspects related to capital and operating leases. Furthermore, direct assessment data based on grading rubrics indicates that most students meet instructor expectations and indirect assessment data based on student perceptions indicates students are meeting the exercise learning outcomes.

This learning exercise fosters critical thinking skills; emulating professional practice issues and enhancing written and communication skills. It reinforces graduate students’ undergraduate learning related to leases.

Library administration is a balancing act: leading and managing the library and its employees while simultaneously responding to initiatives and demands of institutional leaders and/or trustees. This chapter provides an overview of emotional self-regulation, its importance to library administrators, and the roles that intentional reflective practice and mindfulness play in adaptive emotional self-regulation. There were few articles exploring the impact of intentional reflective practice or mindfulness in libraries, particularly with respect to emotional self-regulation. Much of the reviewed literature was from other disciplines; however, there was much to be applied to library administrators. There are a variety of techniques for intentional reflective practice that library administrators can use to improve emotional self-regulation (as well as improve other aspects of performance). There are fewer techniques to increase mindfulness, though there is stronger evidence of the benefits of mindfulness meditation on emotional self-regulation. This chapter is the first review applying intentional reflective practice and mindfulness on the emotional self-regulation of library administrators.

In this chapter, the authors build on the voluntary turnover model posited by Allen, Bryant, and Vardaman (2010) with reference to turnover and retention within the United Kingdom. After providing important contextual material about the United Kingdom, the authors explore turnover drivers such as work precarity, as well as the effect of Brexit, which compounds the political and economic uncertainty engendered by the pandemic. Reflecting on the role of external shocks in precipitating withdrawal processes, the authors go on to examine the extent to which job embeddedness impacts on employee turnover, and how alternative opportunities in a UK context may shape the decisions people make to stay with or leave their organizations. Central to our argument is that human resource (HR) practices as perceived by employees play a critical role in shaping attitudes such that people wish to stay in the organization. Cultural values posited by Hofstede and others are likely to significantly impact the way in which employees respond to the HR practices they perceive. Hence, leaders and HR specialists in the United Kingdom need to deploy HR practices which speak to cultural values that stand out in that context, considering that the United Kingdom is characterized by relatively low levels of power distance, low uncertainty avoidance, high individualism and higher than average indulgence.

Taken together, the model provides an overview of key internal and external factors that influence employees’ attitudes at work, their withdrawal behaviors and the ensuing turnover at the organizational-level. The authors conclude by highlighting key research questions raised by the analysis of the model within a UK context, considering where empirical research will add to understanding about turnover and retention in the United Kingdom.

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior of E-payment systems that employ smart card technology becomes a research area that is of particular value and interest to both IS researchers and professionals. However, research interest focuses mostly on why a smart card-based E-payment system results in a failure or how the system could have grown into a success. This signals the fact that researchers have not had much opportunity to critically review a smart card-based E-payment system that has gained wide support and overcome the hurdle of critical mass adoption. The Octopus in Hong Kong has provided a rare opportunity for investigating smart card-based E-payment system because of its unprecedented success. This research seeks to thoroughly analyze the Octopus from technology adoption behavior perspectives.

Cultural impacts on adoption behavior are one of the key areas that this research posits to investigate. Since the present research is conducted in Hong Kong where a majority of population is Chinese ethnicity and yet is westernized in a number of aspects, assuming that users in Hong Kong are characterized by eastern or western culture is less useful. Explicit cultural characteristics at individual level are tapped into here instead of applying generalization of cultural beliefs to users to more accurately reflect cultural bias. In this vein, the technology acceptance model (TAM) is adapted, extended, and tested for its applicability cross-culturally in Hong Kong on the Octopus. Four cultural dimensions developed by Hofstede are included in this study, namely uncertainty avoidance, masculinity, individualism, and Confucian Dynamism (long-term orientation), to explore their influence on usage behavior through the mediation of perceived usefulness.

TAM is also integrated with the innovation diffusion theory (IDT) to borrow two constructs in relation to innovative characteristics, namely relative advantage and compatibility, in order to enhance the explanatory power of the proposed research model. Besides, the normative accountability of the research model is strengthened by embracing two social influences, namely subjective norm and image. As the last antecedent to perceived usefulness, prior experience serves to bring in the time variation factor to allow level of prior experience to exert both direct and moderating effects on perceived usefulness.

The resulting research model is analyzed by partial least squares (PLS)-based Structural Equation Modeling (SEM) approach. The research findings reveal that all cultural dimensions demonstrate direct effect on perceived usefulness though the influence of uncertainty avoidance is found marginally significant. Other constructs on innovative characteristics and social influences are validated to be significant as hypothesized. Prior experience does indeed significantly moderate the two influences that perceived usefulness receives from relative advantage and compatibility, respectively. The research model has demonstrated convincing explanatory power and so may be employed for further studies in other contexts. In particular, cultural effects play a key role in contributing to the uniqueness of the model, enabling it to be an effective tool to help critically understand increasingly internationalized IS system development and implementation efforts. This research also suggests several practical implications in view of the findings that could better inform managerial decisions for designing, implementing, or promoting smart card-based E-payment system.

This chapter explores the parental experiences of 21 mothers of young and/or adult children who have been diagnosed with developmental disabilities (DD). Specific attention is paid to mothers’ reflections on marginalization, stress, and resiliency. Intersectionality of marginalization was explored with a select number of participants who identified with minority racial groups, with the LGBTQ community, and/or as a single or young mother. Data were collected via semi-structured interviews and analyzed using the constant comparative method. Eighteen mothers reported experiencing elevated levels of stress specifically related to challenges associated with DD; the need for greater investments of time and money was emphasized. However, nearly every participant highlighted stories of resilience and acclimation to these challenges associated with raising a child with DD. Thirteen mothers overtly discussed experiences of discrimination and marginalization. Some of these scenarios included being stared at or criticized in public, being excluded from social events, and facing discrimination within school settings. Select participants from marginalized backgrounds (being as a young parent, or as Black, single, lesbian, bisexual, and/or transgender) provided insight into how layers of marginalization negatively impacted their parental experiences. These personal accounts provide additional evidence that mothers of children with DD experience courtesy stigma. In addition, they provide a holistic illustration of motherhood experiences that does not center on only negative or positive aspects. Finally, the reports of mothers who identified with multiple marginalized identities strengthen the call for additional empirical focus on intersectionality as it concerns mothers of children with DD.

In a multicase qualitative study, inclusive school leaders attempted to move their schools from the excessive use of suspension; they employed positive behavioral intervention and support (PBIS) as an alternative they thought would be therapeutic rather than punitive. However, the PBIS system traded a disciplinary system of control for a medicalized system of restoring order. Unwanted behavior came to be defined as evidence of possible behavioral disability. Hence, the PBIS system exchanged one deficit identity of “disorderly” student for another of “disordered” student, subsuming other considerations of race, class, and gender identity. Following the study’s findings, this chapter proposes more liberatory practices for PBIS that interrupt dominant culture discourses of normal behavior and power, and hold promise for establishing justice, rather than simply reinstating order.