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This study examines 117 verbs associated with 2,872 learning objectives, and 377 questions taken from 24 textbooks across the accounting curriculum. To determine the level of cognitive ability associated with the individual learning objectives I analyzed the verbs based upon Bloom's Taxonomy. To reach across the accounting curriculum I chose texts from Financial Accounting, Intermediate Financial Accounting, Advanced Financial Accounting, Managerial Accounting, Cost Accounting, and Auditing. Results of the analysis found that the authors used verbs at the lower learning levels of the cognitive domain. The verbs used by the author teams depend upon individual preference rather a specific segment of the cognitive domain. In addition, as the student progresses through the accounting curriculum some topics in upper level textbooks use learning objectives at the same level as in introductory level textbooks.

The study this chapter reports focuses on how network theory contributes to the understanding of the internationalization process of SMEs and measures the effect of network capability on performance in international trade and has three research objectives.

The first objective of the study relates to providing new insights into the international market development activities through the application of a network perspective. The chapter reviews the international business literature to ascertain the development of thought, the research gaps, and the shortcomings. This review shows that the network perspective is a useful and popular theoretical domain that researchers can use to understand international activities, particularly of small, high technology, resource-constrained firms.

The second research objective is to gain a deeper understanding of network capability. This chapter presents a model for the impact of network capability on international performance by building on the emerging literature on the dynamic capabilities view of the firm. The model conceptualizes network capability in terms of network characteristics, network operation, and network resources. Network characteristics comprise strong and weak ties (operationalized as foreign-market entry modes), relational capability, and the level of trust between partners. Network operation focuses on network initiation, network coordination, and network learning capabilities. Network resources comprise network human-capital resources, synergy-sensitive resources (resource combinations within the network), and information sharing within the network.

The third research objective is to determine the impact of networking capability on the international performance of SMEs. The study analyzes 11 hypotheses through structural equations modeling using LISREL. The hypotheses relate to strong and weak ties, the relative strength of strong ties over weak ties, and each of the eight remaining constructs of networking capability in the study. The research conducts a cross-sectional study by using a sample of SMEs drawn from the telecommunications industry in Ireland.

The study supports the hypothesis that strong ties are more influential on international performance than weak ties. Similarly, network coordination and human-capital resources have a positive and significant association with international performance. Strong ties, weak ties, trust, network initiation, synergy-sensitive resources, relational capability, network learning, and information sharing do not have a significant association with international performance. The results of this study are strong (R2=0.63 for performance as the outcome) and provide a number of interesting insights into the relations between collaboration or networking capability and performance.

This study provides managers and policy makers with an improved understanding of the contingent effects of networks to highlight situations where networks might have limited, zero, or even negative effects on business outcomes. The study cautions against the tendency to interpret networks as universally beneficial to business development and performance outcomes.

The purpose of this chapter is to extend research and theory on learning and performance orientations to multiple levels of analysis. We begin by introducing a model describing the impact of individual learning and performance orientations on attentional focus, response to failure, experimentation, and motivation, and identify potential sources of these orientations. We then describe how learning and performance orientations are linked to incremental and profound change, and theoretically based propositions are presented to guide future research efforts. Leadership, organizational learning, and strategic human resource management are discussed in relation to the model, and implications of the framework for future research and practice are revealed.

In this commentary, we will examine London and Sessa's (this volume) article on continuous learning in organizations from alternative researcher and practitioner perspectives. Specifically, we review its major points, examine the issues of entity selection and definitions, discuss the need for a “parts and wholes” approach, contrast alternative process models that stress the importance of time, and speculate about different user perspectives and their approaches. On balance, their article will stimulate much needed discussion and research in an important area.

Society is increasingly confronted with a range of complex social problems that need to be addressed using a research process based on collaboration between stakeholders from both science and society and the integration of knowledge from different disciplines. This type of interdisciplinary research is more complex than mono disciplinary research and requires skills at the cognitive, inter-personal, and intra-personal levels. We present the experiences with an interdisciplinary master’s program. The research question we address is what educational strategy prepares students for interdisciplinary research on complex social problems? Since tasks which are too complex can frustrate students and create resistance, we argue for a gradual approach to inquiry-based learning. We interviewed both students and lecturers, and included curricula evaluations. We found that students can be trained in interdisciplinary research based on a gradual approach to open inquiry and we found a relationship between the complexity of cognitive tasks and the amount of learning in other domains. We argue that when students are challenged at the right level with appropriate guidance, the learning domains will reinforce each other. To keep students optimally challenged, it is crucial that the teachers adjust their role while directing students from structured inquiry towards open inquiry.

This chapter examines employee learning behavior as a function of work characteristics. Karasek’s Demand-Control (DC) model proposes that high job demands and high job control are conducive to employee learning behavior. A review of 18 studies revealed that whereas most of these supported these predictions, methodological and conceptual shortcomings necessitate further study. Perhaps the most important weakness of the DC-based research on learning is that the conceptual foundations of the DC model regarding employee learning behavior are quite rudimentary, while the role of interpersonal differences in the learning process is largely neglected. The second part of this chapter explores the relationship between work characteristics and learning behavior from the perspective of German Action Theory (AT). AT explicitly discusses how work characteristics affect learning behavior and assigns a role to interpersonal differences. We conclude by presenting a model that integrates action-theoretical insights on learning with DC-based empirical results.