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Article
Publication date: 1 April 2006

Howard Turetsky, Jane Chang and Janis Zaima

242

Abstract

Details

Review of Accounting and Finance, vol. 5 no. 2
Type: Research Article
ISSN: 1475-7702

Article
Publication date: 15 February 2013

Jane Chang and Alison Rieple

The aim of this paper is to present an exploratory study that examined the development of students' entrepreneurial skills over time within live projects.

4031

Abstract

Purpose

The aim of this paper is to present an exploratory study that examined the development of students' entrepreneurial skills over time within live projects.

Design/methodology/approach

In this study, students worked alongside real‐life entrepreneurs and financiers. Students' perceptions of their skills were assessed using both quantitative and qualitative data, which were gathered during weeks 1, 6 and 12 of the programme.

Findings

The results showed significant changes in students' perceptions of their skills over time. At the outset students were confident about their abilities across the 17 categories of entrepreneurial skills developed by Lichtenstein and Lyons and Lyons and Lyons. Later on in the projects, their confidence in certain skills declined significantly; what these were varied according to the time of data collection. The qualitative data provided more detailed accounts of students' perceptions of their skills and why they had changed over time.

Originality/value

This study makes a contribution in providing insights into the nature and practice of an experiential learning approach. The results indicate that the development of entrepreneurial skills can be improved by providing a learning environment in which students interact with real business people in live projects. They also indicate that entrepreneurship education programmes may be improved by scheduling skills training in a more structured and timely manner than typically occurs now. Students' perceptions of their skills declined substantially over the course of the projects, with some variations, suggesting that educators need to provide different and more timely learning interventions to cater for the specific needs of students working in live projects.

Details

Journal of Small Business and Enterprise Development, vol. 20 no. 1
Type: Research Article
ISSN: 1462-6004

Keywords

Article
Publication date: 1 July 1995

Robert Thurlby and Jane Chang

Value processes are those high‐level processes which are criticalto achieving an organization′s objectives. Describes the re‐engineeringof a value process which was not working…

665

Abstract

Value processes are those high‐level processes which are critical to achieving an organization′s objectives. Describes the re‐engineering of a value process which was not working efficiently and causing serious problems to an important new business operation. Conventional process engineering tools were initially used and, after these had failed to deliver significant improvement, the problem was readdressed using systems dynamics and the i‐THINK modelling tool. Reports, in detail, the authors′ experiences of using systems dynamics together with the results achieved. Describes the models produced, as well as how systems dynamics forced the authors to explore the processes beyond the boundaries identified by the conventional approach. It was in these new areas that the key to the problem and its solution lay. The problem was a case of process invasion by the customer into the supplier′s value process, and the solution identified by simulating the i‐THINK model lay in obliteration of the elements of the process. Comments on the relative merits of systems dynamics with conventional process engineering, and describes plans to continue investigation into other areas of the value process.

Details

Executive Development, vol. 8 no. 4
Type: Research Article
ISSN: 0953-3230

Keywords

Article
Publication date: 29 July 2014

Jane Yann Ching Chang, Abdelhafid Benamraoui and Alison Rieple

The purpose of this paper is to examine the use of income generation projects as a pedagogic method to assess students’ learning about social enterprises. The authors are…

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Abstract

Purpose

The purpose of this paper is to examine the use of income generation projects as a pedagogic method to assess students’ learning about social enterprises. The authors are interested in how and why this innovative approach might improve students’ understanding of the different aspects and attributes of social entrepreneurship.

Design/methodology/approach

The study used thematic analysis of qualitative data comprising the reflective logs of 87 students on an undergraduate entrepreneurship module in a university business programme. The major attributes of social entrepreneurship were identified from a review of literature, and the paper uses the logs to judge whether students had learnt about these attributes.

Findings

The results show that students developed an understanding concerning social enterprises’ diverse stakeholder environment, market needs, social enterprises’ ideological foundations, resource mobilisation processes and performance measurement – both social and financial. In addition, they developed skills in reflection and self-awareness, communication, empathy and the generation of new ideas.

Research limitations/implications

The study is limited in that it focused on only one cohort of students, undergraduates. The authors cannot claim that the findings are generalisable to other students or contexts.

Practical implications

Students are better able to understand the needs and values of social enterprises. However, this is a resource intensive process for educators with implications for curriculum design and management.

Social implications

This study sheds new light on how experiential learning helps to raise students’ awareness of social enterprises.

Originality/value

This study sheds new light on how experiential learning in the form of income generation projects helps to raise students’ awareness of social enterprises. Its value lies in helping to develop a novel and effective pedagogy for entrepreneurial learning.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 20 no. 5
Type: Research Article
ISSN: 1355-2554

Keywords

Book part
Publication date: 9 July 2013

Can-Seng Ooi and Ana María Munar

Reviews of Ground Zero, New York on TripAdvisor show a diversity of interpretations. Amidst the cacophony of voices, there is communication and a semblance of community. This…

Abstract

Reviews of Ground Zero, New York on TripAdvisor show a diversity of interpretations. Amidst the cacophony of voices, there is communication and a semblance of community. This sense of community—despite the lack of strong coherent and consistent views, a plethora of diverse topics, and heterogeneous perspectives—is brought together and built on chronotopic (time–space) structures. Drawing inspiration from Bakhtin’s chronotopes, this chapter shows how spatial and temporal structures are negotiated. The negotiation processes demonstrate that tourists now have a global platform to communicate and are able to stake claims of legitimacy to interpreting foreign heritage. Thus tourists are layering new meanings on historical sites and are contributing to the rewriting of local histories, all as part of glocalization.

Details

Tourism Social Media: Transformations in Identity, Community and Culture
Type: Book
ISBN: 978-1-78190-213-4

Keywords

Article
Publication date: 11 February 2022

Chin-Wen Chien

Since a teacher's identity is the result of ongoing discussion, explanation, negotiation and justification, famous education quotes were integrated into a language teacher…

Abstract

Purpose

Since a teacher's identity is the result of ongoing discussion, explanation, negotiation and justification, famous education quotes were integrated into a language teacher practicum in a teacher education program in the northwest university in Taiwan. This study aims to explore the influence of discussing education quotes on 10 English as a foreign language student teachers' professional identities. This study also aims to discuss the following research questions.

Design/methodology/approach

This case study focused on 10 student teachers' identity construction in a practicum class under one advisor. According to Merriam (1998), a case is a “thing, a single entity, a unit around which there are boundaries” (p. 27). The case was a practicum and the unit of analysis was participants' identity construction.

Findings

First, reading and discussing famous quotes was a useful “discourse” and “language” for student teachers to construct and negotiate their identities. Second, through the integration of reading and discussing quotes, participants revealed more professional identity in knowledge and expertise, particularly in English instruction in the post-test.

Research limitations/implications

This study examined the influence of discussing educational quotes of 10 students’ professional identity. However, given the nature of the study, there were some limitations. First, although the small sample size offered rich data through observation, artifacts and pre-and post-tests, it restricts our ability to generalize the results.

Practical implications

This study is highly practical (i.e. learning by discussion) and strongly interactive among the participant in a professional and social context. The conceptual framework in Figure 1 presents a theoretical framework supporting reading and discussing quotes as the discourse for the student teachers for their professional identity construction. Social context and relationship shape their professional identity (Izadinia, 2013). Student teachers spent much of their time with their cooperating teachers and administrators in their cooperating schools. In order to foster student teachers’ professional identity construction, it is recommended that student teachers should be encouraged to read and discuss educational quotes with teachers and administrators in their cooperating schools as a mean of professional dialogue and learning.

Social implications

In this study, it was argued that educational or English teaching quotes could be used as viable, effective and appropriate materials in documenting student teachers' professional identity construction out of their classroom practice in their practicum. The findings of this study derived from the nature of 10 student teachers' professional learning via discussing famous education sayings, and professional learning took place during the practicum.

Originality/value

Most of the studies reviewed above were small-scale and qualitative case studies. Some involved only one or two single cases (e.g. Antonek et al., 1997; Calandra et al., 2006; Camp, 2013). Only a few studies were analyzed and explored based on theoretical frameworks (e.g. Chasteen, 2015). No explicit references were made to any theoretical frameworks in most of the studies. This study included both qualitative (observation and artifacts) and quantitative data (pretest and posttest) to explore the influence of discussing education quotes on 10 student teachers' professional identities and reflective practices.

Details

Journal of Applied Research in Higher Education, vol. 15 no. 1
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 10 July 2017

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

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Abstract

Purpose

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

Design/methodology/approach

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Findings

Picture this – you have recruited a new member for your team, we will call her Jane. Jane was the best candidate on paper and gave a stunning interview. She will fill the vacant role in your team and then some with her wide-ranging experience, insights from previous role at a major competitor and highly advanced skill set. She started last week and seems to have understood all the induction training so far, and even stayed late on the first few nights when she did not have to. She is booked onto some further high-profile training courses shortly, and seems to be really hitting the ground problem. There is only one problem: Jane is sitting by herself in the staff restaurant at lunch times and does not seem to be talking much with her fellow team members. But this is not going to affect her performance, right?

Practical implications

The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations.

Originality/value

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Details

Human Resource Management International Digest, vol. 25 no. 5
Type: Research Article
ISSN: 0967-0734

Keywords

Article
Publication date: 10 September 2020

Su-Jane Hsieh, Yuli Su and Chun-Chia Amy Chang

Managers of defined-benefit (DB) firms have considerable discretion in deriving pension costs and flexibility in cash contributions to pension plans. Pension accruals occur when…

Abstract

Purpose

Managers of defined-benefit (DB) firms have considerable discretion in deriving pension costs and flexibility in cash contributions to pension plans. Pension accruals occur when cash contributions differ from pension costs. The manipulable nature of pension costs and cash contributions allows managers of DB firms to manipulate pension accruals to achieve their desired earnings. We study whether DB firms with earnings management attributes (referred to as suspect DB firms) used more discretionary pension accruals (DPA) than non-suspect DB firms, especially after the passage of Sarbanes-Oxley (SOX).

Design/methodology/approach

The authors develop an aggregate measure of DPA to capture overall earnings management in pension accounting. They then employ a multivariate regression model to study whether the suspect DB firms engage in more DPA than non-suspect firms and to assess the impact of SOX on DPA for all DB firms and for suspect DB firms.

Findings

The authors find evidence that suspect firms inflate DPA to achieve their earnings goals and also that all DB firms and the suspect firms use more DPA in the post-SOX era compared to the pre-SOX period. In contrast, they observe no significant difference in real activities earnings management (REM) between suspect and non-suspect firms. In addition, neither the entire sample of DB firms nor the suspect firms display a significant change in REM after SOX.

Research limitations/implications

The samples in the study are limited to firms with defined pension plans; thus, the findings cannot be generalized to all firms. In addition, as in other empirical studies relying on models to estimate earnings management proxies, this study inherits estimation errors from Jones and Roychowdhury's models. Consequently, the impact of these estimation errors cannot be ruled out.

Practical implications

The empirical findings of the study appear that instead of deterring DB firms from engaging in pension accruals earnings management, enacting the stringent anti-fraud SOX prompts these firms to rely more on accrual-based discretionary pension rather than switch to real activities manipulation to manage earnings.

Originality/value

While many prior studies focus on the impact of managing individual pension assumptions on earnings, the authors study overall earnings management in pension accounting by developing a model to derive an aggregate measure of pension earnings management.

Details

Journal of Applied Accounting Research, vol. 22 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 6 September 2022

Jui-Hung Chang, Chi-Jane Wang, Hua-Xu Zhong, Pei-Wen Chen, Ai-Jou Pan and Po-Sheng Chiu

The purpose of this study is to investigate the effects of the Perceptions of coronavirus 2019 (COVID-19) questionnaire and the Information System Success Questionnaire on…

Abstract

Purpose

The purpose of this study is to investigate the effects of the Perceptions of coronavirus 2019 (COVID-19) questionnaire and the Information System Success Questionnaire on students when using the school's COVID-19 epidemic prevention website. The study is aimed toward analyzing both questionnaires as well as evaluating an epidemic prevention website.

Design/methodology/approach

The school's COVID-19 prevention website and two questionnaires (Perceptions of COVID-19 and the Information System Success Questionnaire) are examined in order to investigate 73 students' COVID-19 perceptions. An open-ended question was used as the qualitative data to support quantitative data and evaluate a university's COVID-19 epidemic prevention website from a southern university in Taiwan.

Findings

The findings indicated that most students evaluated the school's COVID-19 website positively and were satisfied. In the open-ended questions, the majority of students rated the quality of the system positively and the need to fix some defects. Students have different COVID-19 perceptions and social distance compliance based on their current situations.

Practical implications

This study provides researchers and website developers a broader understanding of the construction of the school's COVID-19 prevention website and a better understanding of student's COVID-19 perceptions.

Originality/value

To the best of the authors' knowledge, this is the first study examining a school's epidemic prevention website, which is measured by the Information Success Questionnaire and the Perceptions of COVID-19 Questionnaire for college students.

Details

Library Hi Tech, vol. 41 no. 1
Type: Research Article
ISSN: 0737-8831

Keywords

Article
Publication date: 7 July 2022

Wenshin Chen

This study seeks to explore digital natives' mobile usage behaviors and, in turn, develop an analytic framework that helps articulate the underlying components of mobile addiction…

Abstract

Purpose

This study seeks to explore digital natives' mobile usage behaviors and, in turn, develop an analytic framework that helps articulate the underlying components of mobile addiction syndrome (MAS), its severity levels and mobile usage purposes.

Design/methodology/approach

The investigation adopts a survey method and a case study. The results of the former are based on 411 random classroom observations and 205 questionnaire responses, and the insights of the latter are derived from 24 interviews and daily observations.

Findings

The findings validate five distinctive signs that constitute MAS and their significant correlations with each of the Big Five personality traits. Classroom observations confirm the prevalence of addiction tendency among digital natives in the research context. Seven levels of MAS and six different mobile usage purposes further manifest themselves from case analysis. There appears to be a sharp contrast between the addicted and non-addicted groups in their mobile purposes and behavioral patterns. Additionally, family relationships seem influential in shaping non-addictive mobile usage behaviors.

Research limitations/implications

Psychological perspectives on MAS may be important but insufficient. Empirical investigation on a global scale, especially with distinctive cross-cultural comparisons, will be highly encouraged. How MAS evolves over time should also serve as future research interests.

Practical implications

Teaching pedagogy of college education might need certain adjustments to intrigue digital natives' learning interests. Future managers might also need to adopt better performance measurements for digital natives who barely separate work from personal matters in their mobile devices.

Social implications

Parents and healthcare institutions may need to develop response mechanism to tackle this global issue at home and in society. The long-term effects of the COVID-19 pandemic on MAS might also deserve global attention.

Originality/value

The analytic framework developed provides an original mechanism that can be valuable in identifying MAS severity and associated behavioral patterns.

Details

Information Technology & People, vol. 36 no. 3
Type: Research Article
ISSN: 0959-3845

Keywords

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