Search results

1 – 10 of 103
Article
Publication date: 1 January 2003

Chong M. Lau and Jefferson Ng

Prior studies on the interactive effects of performance evaluative style and budgetary participation on managers' budgetary performance have overlooked several important issues…

Abstract

Prior studies on the interactive effects of performance evaluative style and budgetary participation on managers' budgetary performance have overlooked several important issues. First, the moderating effects of organisational commitment have largely been overlooked. Since managers, who are highly committed to their organisations, are likely to pursue their organizations' goals much more intensely than managers who are not committed to their organisations, the effects of performance evaluative style and budgetary participation on the budgetary performance of these two groups of managers are likely to differ. Second, prior studies in this research area have concentrated mainly on the manufacturing sector. The services sectors have received relatively little attention. Third, differences between privately owned service organisations and publicly funded service organisations and their effects on performance have also not been considered. To address these gaps in the literature, this study investigates the three‐way interaction between reliance on financial measures for performance evaluation, budgetary participation and organisational commitment affecting budgetary performance in the health services sector. Based on a sample of 170 managers, the results indicate that highly committed managers react very differently to reliance on financial measures for performance evaluation and budgetary participation from lowly committed managers. Differences were also found between managers from the privately funded service organisations and those from the publicly funded service organisations.

Details

Pacific Accounting Review, vol. 15 no. 1
Type: Research Article
ISSN: 0114-0582

Content available
Book part
Publication date: 29 March 2022

Abstract

Details

Gender, Criminalization, Imprisonment and Human Rights in Southeast Asia
Type: Book
ISBN: 978-1-80117-287-5

Article
Publication date: 12 June 2017

Jing Gao

This study aims to explore Asian American students’ identities and their perceptions about who they are within the Midwestern American high school setting.

Abstract

Purpose

This study aims to explore Asian American students’ identities and their perceptions about who they are within the Midwestern American high school setting.

Design/methodology/approach

A naturalistic inquiry (Lincoln and Guba, 1985) is employed in this qualitative study. Naturalistic inquiry assumes that reality is constructed by individuals, and there exist multiple realities as diverse people experience teaching and learning (Glesne, 1999). It is characterized by natural settings (the schools), natural language (language actually used by students and teachers), responsiveness to concerns and issues of stakeholders (what is important to students and teachers) and collaborative checks on trustworthiness.

Findings

The study finds that the participants all identify themselves as students, while they perceive differently on their racial/ethnic and cultural identity. They have employed a variety of strategies to negotiate with their dynamic, multiple and sometimes contradictory identities when confronted with challenges and opportunities within different social contexts.

Research limitations/implications

The limitations of my study lie first in a small number of participants. Eight Asian American students do not represent the heterogeneous Asian American groups in the USA. More students would provide different perspectives and experiences in the study. The time for conducting this study is another limitation. Longer period on the research sites would provide thicker descriptions.

Practical implications

There are implications for educational practice and future research to help understand the diversity among Asian American students and to find ways to integrate accurate and comprehensive information related to Asian Americans into the curricular with critical reflection upon the issues of race, ethnicity, culture and identity.

Originality/value

This study will enrich the current literature on Asian American education because there is currently limited research in this area. It will give voices to Asian American students and contribute to a better understanding of how both students and teachers are responding to the challenges faced in many schools as demographics change. It will also have implications for teacher education and encourage awareness in this field that might affect future educational practices and policies.

Details

Journal for Multicultural Education, vol. 11 no. 2
Type: Research Article
ISSN: 2053-535X

Keywords

Article
Publication date: 1 March 2013

Martin J. Luby and Robert S. Kravchuk

Debt-related financial derivative usage by state and local governments became a very salient topic over the last few years in light of the Great Recession and its impacts on the…

Abstract

Debt-related financial derivative usage by state and local governments became a very salient topic over the last few years in light of the Great Recession and its impacts on the efficacy of these financial instruments. However, there has been a dearth of systematic research on the types and kinds of derivatives state and local governments have actually employed in recent years. While anecdotes of financial derivative usage has grabbed the headlines (such as the case of Jefferson County, Alabama), there has been little research examining the derivative portfolios among states or local governments pre- and post-Great Recession. Using descriptive research, this paper attempts to rectify this gap in the literature for state governments as a means of better understanding how the recent financial crisis has impacted the critical debt management decision to use financial derivatives.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 25 no. 2
Type: Research Article
ISSN: 1096-3367

Abstract

Details

Leaders Assemble! Leadership in the MCU
Type: Book
ISBN: 978-1-80117-673-6

Book part
Publication date: 17 December 2016

Anne T. Vo

If institutions of higher education are to remain at the forefront of the knowledge-generating enterprise, the nature of graduate-level teaching must be critically examined…

Abstract

If institutions of higher education are to remain at the forefront of the knowledge-generating enterprise, the nature of graduate-level teaching must be critically examined. Exploring the manner in which discussion is facilitated in a seminar-like context offers one avenue for attaining this understanding. This study aims to shed light on the prevalence, purpose, and form of discussion facilitation practices that were observed in a small group setting within a social science academic program at a large Southern California university. An exploratory, embedded case study was conducted over approximately 24 weeks using ethnographic and conversation analytic methods. Data sources consisted of ethnographic field notes, audio recordings of meetings, transcripts from those recordings, and artifacts, including literature used during each session. Results suggest that facilitating small group discussions requires balancing focus on the selected text and participant engagement, a diverse set of facilitation practices, and use of different strategies (or micro-avenues) to arrive at the same end. Study findings emphasize the importance of intersubjectivity and form versus function of speech in an educational environment. What is said and how it is said both have great implications for shared learning and understanding. Adaptability of mixed qualitative methods in this study demonstrates the potential of ethnography and conversation analysis as complementary approaches for understanding the functional nature of talk and interaction. Thus, the criteria for rigorous qualitative research, the view that ethnography and conversation analysis do not mix, and the under-valuing of critical multiplism in research need to be re-examined.

Details

New Directions in Educational Ethnography
Type: Book
ISBN: 978-1-78441-623-2

Keywords

Book part
Publication date: 20 September 2018

Arthur C. Graesser, Nia Dowell, Andrew J. Hampton, Anne M. Lippert, Haiying Li and David Williamson Shaffer

This chapter describes how conversational computer agents have been used in collaborative problem-solving environments. These agent-based systems are designed to (a) assess the…

Abstract

This chapter describes how conversational computer agents have been used in collaborative problem-solving environments. These agent-based systems are designed to (a) assess the students’ knowledge, skills, actions, and various other psychological states on the basis of the students’ actions and the conversational interactions, (b) generate discourse moves that are sensitive to the psychological states and the problem states, and (c) advance a solution to the problem. We describe how this was accomplished in the Programme for International Student Assessment (PISA) for Collaborative Problem Solving (CPS) in 2015. In the PISA CPS 2015 assessment, a single human test taker (15-year-old student) interacts with one, two, or three agents that stage a series of assessment episodes. This chapter proposes that this PISA framework could be extended to accommodate more open-ended natural language interaction for those languages that have developed technologies for automated computational linguistics and discourse. Two examples support this suggestion, with associated relevant empirical support. First, there is AutoTutor, an agent that collaboratively helps the student answer difficult questions and solve problems. Second, there is CPS in the context of a multi-party simulation called Land Science in which the system tracks progress and knowledge states of small groups of 3–4 students. Human mentors or computer agents prompt them to perform actions and exchange open-ended chat in a collaborative learning and problem-solving environment.

Details

Building Intelligent Tutoring Systems for Teams
Type: Book
ISBN: 978-1-78754-474-1

Keywords

Book part
Publication date: 11 February 2022

Alice M. Kelly

In this chapter, I explore how the queer-coding, gendering and policing of the monstrous female villain figure of twenty-first-century fairy tale media is interrogated and…

Abstract

In this chapter, I explore how the queer-coding, gendering and policing of the monstrous female villain figure of twenty-first-century fairy tale media is interrogated and renegotiated in the transformative narrative tradition of femslash fan-fiction. With fan studies often focusing on the most popular, vocal fandom spaces and cultures, femslash (female-female) fan-fiction has been undertheorized in academic scholarship, just as queer female desire is routinely invalidated by the mainstream media properties that inspire femslash fans (Cranz, 2016; Gonzalez, 2016; Ng & Russo, 2017; Stanfill, 2017). By romantically and sexually pairing female villains with the heroines against whom they are canonically cast as antagonists, femslash fans of Once Upon a Time and The Devil Wears Prada subvert the heteronormative and anti-feminist plot machinery that pits women against each other. The engagement of femslash fan authors with the depiction of the characters Regina Mills and Miranda Priestly as literal and figurative ‘Evil Queens’ in their source texts highlights the extent to which both women are situated as ‘villains’ because of their position as ‘unhappy queers’ who obstruct heteronormative happy endings (Ahmed, 2010; Pande & Moitra, 2017; Strauch, 2017). While in the Swan Queen fiction somewhere, someone must know the ending (maleficently, 2012), Regina is only the Evil Queen in her son's imagination, as he tries to make sense of her infidelity, The Lily and the Crown (Telanu, 2013) recasts Miranda Priestly as Pirate Queen Mír, guilty of mass-murder, rather than merely acerbic barbs (as in the film). Through close readings, I argue that the way these texts ask their readers to consider the limits of both villains' desirability, by playing with the terms of their respective criminality, shows the extent to which nuancing and negotiating the ‘evil’ of these ‘queens’ is structurally embedded in these femslash fandoms. The femslash fannish investment these texts reflect, in both the figure of the queer female villain and those who desire her, proposes an alternative version of happiness to the heteronormative happy ending, one that does not attenuate the queer codes that position these ‘Evil Queens’ as monster-outsiders to it, but embraces that monstrosity as a site of power, progress and futurity.

Details

Gender and Female Villains in 21st Century Fairy Tale Narratives
Type: Book
ISBN: 978-1-80117-565-4

Keywords

Article
Publication date: 1 March 2012

Martin J. Luby

The esoteric area of financial derivatives has become quite salient in light of the financial crisis of the last few years. In the public sector, state and local governments have…

Abstract

The esoteric area of financial derivatives has become quite salient in light of the financial crisis of the last few years. In the public sector, state and local governments have increasingly employed derivatives in their bond financings. This paper analyzes state and local governments’ use of a specific type of municipal derivative instrument (a floating-to-fixed interest rate swap) in a specific type of transaction (bond refinancing). The paper provides a case study of an executed bond refinancing transaction that employed a floating-to-fixed interest rate swap quantifying the substantial long-term costs financial derivatives can impart on state and local governments. The paper concludes with some specific lessons learned about debt-related derivative usage for public financial managers and offers some suggestions for further empirical and theoretical research in this area of public financial management.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 24 no. 1
Type: Research Article
ISSN: 1096-3367

Case study
Publication date: 2 April 2015

Alexander W. Ng, Lasse Mertins and Charles L. Martin

Winstar Communications was a successful and fast growing telecommunication company in the 1990s and early 2000s. However, in the early 2000s, the company started to struggle…

Abstract

Synopsis

Winstar Communications was a successful and fast growing telecommunication company in the 1990s and early 2000s. However, in the early 2000s, the company started to struggle financially. In 2000, Grant Thornton audited Winstar, issuing an unqualified opinion. After Winstar went into bankruptcy in 2002, investors started to question the quality of the audit. This teaching case is based on the Gould v. Grant Thornton case that was tried in the United States Court of Appeals in 2011/2012. It provides accounting students with an opportunity to learn about auditing procedures and the consequences when auditing procedures are not correctly followed.

Research methodology

Teaching case study.

Relevant courses and levels

This case study is suitable for introductory undergraduate auditing, advanced undergraduate auditing and master level auditing courses.

Details

The CASE Journal, vol. 11 no. 2
Type: Case Study
ISSN: 1544-9106

Keywords

1 – 10 of 103