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The purpose of this paper is to test the impact of a rule that affects tertiary students progressing from an introductory level finance course to intermediate level. The rule restricted students from progressing until they achieved a higher grade than just a “pass” mark.

Archival data were gathered from 11 semesters regarding student performance pre and post the rule being introduced.

Results show that the rule was associated with an increase in the chances of success at intermediate level for those students enrolled after the rule was introduced.

This paper’s main contribution regards the evidence that increasing prior learning at an introductory level has a positive follow-on effect for students learning at intermediate level. This has a practical implication for educators, as the rule has shown to increase the chance of success for knowledge development in the first year of studies.

The setting for this paper is unique and could potentially be replicated elsewhere. In 1980, Schaffer and Calkins called for an evaluation of the pre-requisites necessary for finance education at the tertiary level, and this paper answer this call stating that pre-requisites can contribute to the academic success of finance students.

The purpose of this study is to investigate failure in an introductory accounting course. Failure rates are often hard to explain and have a cost to both the individual and to the university. This paper offers insight into this complex matter.

This paper uses data gathered from a survey instrument on self-efficacy beliefs and personal written reflections from students who had previously failed the introductory accounting course to diagnose why students may have failed.

The key finding in this paper is that students are individuals and there can be multiple reasons for failure.

One limitation in this paper is the sample size of six-student reflections. This in itself speaks to the difficultly in researching this area, as students are often not willing to face failure and discuss it.

The main contribution from this paper is an awareness for educators, as failure can occur for multiple reasons. This paper both adds to the literature on failure in accounting courses and helps inform educators of why their students may fail.

It is very challenging to research failure and therefore there is very little work on this area. At this time, the authors have no knowledge of any papers, which address the failure rates in introductory accounting courses from the individual perspective. Therefore, this paper has a unique contribution to the field of accounting education.

The purpose of this paper is to consider what factors influence the ability of academic staff to remain motivated and to persist in their work environment during the COVID-19 pandemic. Tinto’s (2017) model of student motivation and persistence is reconceptualised to apply to the academic staff by considering their self-efficacy beliefs, sense of belonging and perceptions of career relevance on their motivation levels and adaption to a new environment.

Utilising Tinto’s (2017) reconceptualised model for academics, this study provides insights into motivation and capacity to adapt during the COVID-19 pandemic. This paper presents observations and reflections from five academics from three universities across two countries in relation to self-efficacy, sense of belonging and perception of career relevance.

The findings of this study state that self-efficacy beliefs, a sense of belonging and perceptions of career relevance combine to drive both academics’ motivation levels and their ability to adapt to the changing landscape. Self-efficacy was influenced by factors such as struggles with adaptation to new online technologies and researching and teaching in a virtual environment. Academics’ sense of belonging was found to be challenged in unprecedented ways because of physical isolation and sometimes unfavourable home working environments. Perceptions of career relevance were found to be challenged by adverse developments such as reduced promotional opportunities, cuts in resourcing and job insecurity.

This paper makes three important contributions. First, Tinto’s (2017) model of student motivation and persistence is extended to examine academic motivation, adaption and persistence. Second, the model is applied to a crisis where staff face greater strain in maintaining connection to their colleagues and their university. Third, the influence of the COVID-19 crisis is examined by using the reconceptualised Tinto (2017) model in the context of accounting, as accounting international student enrolments and associated revenue streams have been impacted significantly more than those of many other disciplines.

In the Theory of Modern Sentiments Smith distinguishes between the actual impartial spectator and the ideal; the man within the breast – a mechanism that allows Smith to extend the theory of moral approbation to judge the actions and motives of the agent himself. Argues that the significance of this is that Smith is then able to postulate standards of morality which are in some sense absolute, valid for all times and places. Shows that Smith deploys these absolute standards in evaluating how custom and tradition pervert the moral sentiments in some instances. This in turn allows him to legitimately speak of progress in human societies. Smith′s bias in favour of commercial society over the early and rude state is, therefore, rooted in his moral philosophy.

This volume, sponsored by the European Society for the History of Economic Thought, was shaped at the University of Bologna where earlier drafts of the 16 essays it contains were presented at a Conference on institutions, markets and the division of labor. Like any collection of essays, especially if they come after a conference, the quality of the contributions varies, but it must be said that the average exceeds the usual standard. Moreover, although the title “Knowledge, Social Institutions and the Division of Labour” is broad enough to accommodate a diversity of subjects, there is a degree of congruity among the different contributions. The book is divided in three parts, “Rationality, Communication and Connecting Principles” (comprising four essays), “Social Interaction and Moral Sentiments” (comprising five essays) and “Division of Labour, Patterns of Interdependence and Social Institutions” (comprising seven essays).

Approaches to the sociology of culture have largely been constituted around the long tradition of functionalism in sociology. This has hampered the field greatly. Among other shortcomings, this intellectual foundation has led to a limited understanding of ideology and civil society, a conservative political orientation and an overdeterministic view of social action and the actor. In this paper, I explore and then apply a new approach to the sociology of culture, one that attempts to conceptualize more robustly the dynamics of ideology, ideological conflict and civil society. As part of this project, I endeavor to map out a critical cultural perspective that establishes a multidimensional understanding of the contingency of social action.

TOP TITLES, measured by the number of loans from Dumbarton District Libraries last year, were newish books by the following ten authors: Wilbur Smith, Jeffrey Archer, Catherine Cookson, Virginia Andrews, Danielle Steel, C McCullough, Susan Howatch, Desmond Bagley, Belva Plain, Douglas Reeman. (How can anyone be willing to go through life called ‘Belva Plain’?) The most popular non‐fiction writer was James Herriot, and for children (can you guess?), Enid Blyton.

I propose a general framework for instrumental variables estimation of the average treatment effect in the correlated random coefficient model, focusing on the case where the treatment variable has some discreteness. The approach involves adding a particular function of the exogenous variables to a linear model containing interactions in observables, and then using instrumental variables for the endogenous explanatory variable. I show how the general approach applies to binary and Tobit treatment variables, including the case of multiple treatments.

In this chapter, we evaluate the employment effects of job-creation schemes (JCS) on the participating individuals in Germany. JCS are a major element of active labour market policy in Germany and are targeted at long-term unemployed and other hard-to-place individuals. Access to very informative administrative data of the Federal Employment Agency justifies the application of a matching estimator and allows us to account for individual (group-specific) and regional effect heterogeneity. We extend previous studies for Germany in four directions. First, we are able to evaluate the effects on regular (unsubsidised) employment. Second, we observe the outcomes of participants and non-participants for nearly three years after the programme starts and can therefore analyse medium-term effects. Third, we test the sensitivity of the results with respect to various decisions that have to be made during implementation of the matching estimator. Finally, we check if a possible occurrence of a specific form of ‘unobserved heterogeneity’ distorts our interpretation. The overall results are rather discouraging, since the employment effects are negative or insignificant for most of the analysed groups. One exception are long-term unemployed individuals who benefit from participation at the end of our observation period. Hence, one policy implication is to address the programmes to this problem group more closely.