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The need for culturally competent, globally skilled students is evident (Goldberg, Pasher, & Levin-Sagi, 2006), especially given our current climate of unrest and cultural misunderstanding. Educational efforts that emphasize contradiction and indigenous knowledge to prepare students for global community engagement have the potential to lead students to complex and systemic understanding of themselves and the world in which we live. These constructivist practices can create an overarching structure that enables students to acknowledge the ambiguity inherent in complex systems, hold contradictory thoughts regarding basic beliefs and values, and thereby deepen their comprehension and critical thought while respecting the integrity of the communities with which we work. Recommendations for creating and facilitating an educational environment based on respectful inquisitiveness and acceptance of dissonance are presented through the description of a three stage, constructivist-oriented model.

In the last two decades, online computer-marked assignments (CMAs) have been widely used in accounting education. Although there is a growing body of research on this form of online assessment, most of the previous studies relied on small samples of respondents or focused on student self-report using survey methods. This exploratory mixed-method study aims to combine a quantitative analysis of learners’ academic performance on an online Financial Accounting course with a more in-depth exploration of learner experiences using qualitative methods. The quantitative findings suggest that student previous educational qualifications, age and experience of studying a similar subject are strongly associated with CMA completion, which is also linked to scores on other pieces of assessed work. The qualitative results show that from the learners’ perspective, diversifying assessment methods, introducing low-stakes assessment activities and creating opportunities for situational interest are viewed as key aspects of online CMA design. This paper concludes with discussing the implications of the study for designing and delivering online courses in accounting, particularly in the light of the growing popularity of massive open online courses (MOOCs).

The history of the public library is long and rich, and continues to reflect this institution's initial mission: to respond to the needs of an evolving democratic society. From its early days as a subscription service for the middle-class, through its evolution to become an educational site for the lower-classes and new immigrants, the public library has served as a touch-stone for urban industrial society in North America (Lerner, 1998, p. 138; Shera, 1974). Over the past century, public libraries have evolved to respond to the growing needs of the communities they serve and continue to do so with recent advances in technologies (such as DVDs, electronic books, the Internet, etc.), and with a more global outlook on the ways that people seek and share information. Indeed, the public library's constituents today are exceedingly diverse, including children and adults from a broad range of socio-economic, cultural, and educational backgrounds, all of whom seek information for a variety of personal and work-related purposes. The fact that public libraries have been fulfilling patrons' information needs for well over a century is a testament to their enduring success and versatility as information providers, and also points to the overall effectiveness of public librarians as intermediaries in the provision process.

This chapter considers whether and how race/ethnicity can be examined using experimental methods.

We begin by discussing the highly contextual nature of race/ethnicity and reviewing the properties of experiments. After examining existing experimental literature that focuses on race/ethnicity, we turn to our current study that uses the incompatible complexity condition to examine the multilevel interactions of diverse racial/ethnic groups composed of Mexican American and White participants in Texas and Black and White participants in Ohio.

We argue that experiments, when guided by formal theoretical approaches that allow for general inquiries of theoretical principles, are especially suitable for studying interactional characteristics such as race/ethnicity.

We suggest a particular approach that emphasizes interactional aspects of race/ethnicity and how these aspects can be utilized to diminish inequality in group processes.

Across the United States (US), COVID-19 vaccination coverage was lower in rural counties compared to urban counties, exacerbating rural health inequities. While rural communities fall short of the public health goal to vaccinate all who are eligible, most rural residents have chosen to vaccinate for COVID-19. The aim of this study was to better understand rural New Mexicans' attitudes and beliefs about COVID-19 vaccines.

We conducted and analyzed 51 in-depth, semi-structured interviews with adults living in rural New Mexican counties, covering a range of topics related to the pandemic, including vaccines. These interviews were conducted in the Summer of 2021 after the vaccines were widely available to all adults over the age of 18 and youth between the ages of 12–17, but not yet available for children under 12 years.

Two major perspectives were identified: (1) the idea that COVID-19 vaccinations are a tool that individuals can use to achieve freedom and protection and (2) the view which regarded vaccines as an infringement of personal rights and one's autonomy of health. For people who viewed the vaccine as a tool for freedom, several themes emerged, including (1) a preference for vaccine manufacturers, specifically a preference for Pfizer, and (2) frustrations related to vaccine access, specifically, older adults expressed frustrations with the difficulty of scheduling vaccination appointments. However, most participants felt as though they had enough vaccination resources. For people who viewed vaccines (and vaccine mandates) as limiting their freedom, additional themes emerged: (1) overarching distrust of government and the perception that vaccines were an extension of government and (2) distrust in the vaccines themselves, including a perceived lack of research on the vaccines and a perception that the vaccine was developed in too short of a period. Some of the people who hold these beliefs are also vaccinated. We draw from social psychology theories to better understand how people who hold a rural identity come to establish different beliefs and practices compared to larger metropolitan regions. While political identity is a contributor, of our participants, the group who were most likely to report not being vaccinated were the “independent” or “unaffiliated voters.” Our findings can help craft culturally responsive vaccine initiatives for rural communities.

This paper compares and contrasts practice-based perceptions of the research–practice gap in the United States (US) with those in Australia.

The current study extends the work of Tucker and Lowe (2014) by comparing and contrasting their Australian-based findings with evidence from a questionnaire survey and follow-up interviews with senior representatives of 18 US state and national professional accounting associations.

The extent to which academic research informs practice is perceived to be limited, despite the potential for academic research findings to make a significant contribution to management accounting practice. We find similarities as well as differences in the major obstacles to closer engagement in the US and Australia. This comparison, however, leads us to offer a more fundamental explanation of the divide between academic research and practice framed in terms of the relative benefits and costs of academics engaging with practice.

Rather than following conventional approaches to ‘bridging the gap’ by identifying barriers to the adoption of research, we suggest that only after academics have adequate incentives to speak to practice can barriers to a more effective diffusion of their research findings be surmounted.

This study makes three novel contributions to the “relevance literature” in management accounting. First, it adopts a distinct theoretical vantage point to organize, analyze, and interpret empirical evidence. Second, it captures practice-based views about the nature and extent of the divide between research and practice. Third, it provides a foundational assessment of the generalizability of the gap by examining perceptions of it across two different geographic contexts.

Michael Holquist (1990), one of the commentators on Mikhail Bakhtin’s monumental work, stated flatly that “human existence is dialogue,” and Ivana Markova (2003) declared that “dialogism is the ontology of humanity.” Bakhtin (1985;1986) himself said that such dialogues are conducted by using “speech genres.” From another angle Kenneth Burke asked, “What is involved when we say what people are doing and why they are doing it?” and claimed – and showed – that this question can be best answered by using what he called the “grammar of motives,” which consisted of a hexad of terms: act, attitude, scene, agent, agency, and purpose. In this chapter, I examine, by using various examples, how the Burkean grammar is used in the construction of one speech genre or the other to achieve rhetorically effective dialogic communication.