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The purpose of this paper is to investigate the psychometric properties of a Jordanian version of the Metamemory in Adulthood (MIA) questionnaire of Dixon, Hultsch and Hertzog.

The sample for this study consisted of 656 students randomly selected from Yarmouk University‐Jordan. Translation‐back‐translation, classical test theory, IRT Rasch model, and confirmatory factor analysis procedures were used to evaluate the psychometric properties of a Jordanian version of the MIA (MIA‐Jo).

The results of these analyses show that 76 items (out of 108 original MIA items) provide sufficient evidence in support of the reliability and validity of the MIA‐Jo. The results also show that the MIA‐Jo has the same structure or subscales as the original MIA.

The sample for this study consisted of 656 students randomly selected from Yarmouk University‐Jordan. Therefore, the study recommends the necessity to conduct more research on the MIA‐Jo using samples that have a wider range of age (up to 80 years) and other strata of Jordanian society.

This study is expected to provide researchers and educators in Jordan with a valid and reliable instrument to do more research on metamemory and its relationship with other cognitive variables.

This paper offers insights into the conflicts and tensions within the Malaysian accounting profession and the power struggle therein to dominate the accounting standard setting process, within the context of a rapidly developing country. It shows how interest groups and parochial interests, along with issues of self‐protection, affected the process of standard setting, which was controlled by different interests over the period under study. At one time the profession dominated. But far from being a monolithic body, it was in turn split according to various interests: the Big Six behind the Malaysian Association of Certified Public Accountants (MACPA) and the smaller firms behind the Malaysian Institute of Accountants (MIA). At other times big business prevailed. These conflicts and power struggles are revealed through an analysis of the case of the Goodwill Accounting Standard.

Within the interface between power and charity, the purpose of this paper is to enhance an understanding of the role of charities in the administration of poor in local government and to explore how accounting operates in such a context. In this investigation, the paper considers accounting, referring to both financial and non-financial information, inserted in a complex of technologies accomplishing the “government of poverty”.

The paper is based on a historical study referring to the case of MIA, an Italian charity, investigated during the sixteenth-seventeenth centuries, adopting Foucault's “governmentality” framework in a diachronic perspective. This approach, coordinating views coming from Anglo-Foucauldian scholars with alternative Foucault effects expressed in Dean's works, represents a novelty of this investigation.

The paper shows the interface of power (municipality) and charity (MIA) in the “government of poverty”, in a context of ancien regime, pointing out how this interplay was a key element within the “discourse of poor”. The pivotal function of MIA as an “agency of police” and the constitutive role of accounting as a technology of “government of poverty”, representing a social practice able to allow the preservation of the social equilibrium, emerge.

The research is based on a single case study and it shows the need for both comparative and interdisciplinary analysis in order to increase an understanding of the interface of power and charity in ancien regime contexts, as well as in contemporary situations of crisis or emergencies.

For the first time in the accounting history literature, the work presents an extension of “governmentality” analysis into the domain of the “government of poor” through a series of Municipality Orders and their operationalisation by a charity, which adopted accounting to realise a control on people and resources contributing to reach local government equilibrium aims. The work also offers a reference within the contemporary accounting literature in relation to the debate about the role of charities or similar non-profit organizations in the context of the current financial crisis affecting the world, or in situations of emergencies.

In the fall of 1966, a small and informal group of wives whose husbands were classified as Prisoner of War (POW) or Missing in Action (MIA) formed a small and informal group. By December 12, 1969, this group of women had gained such power, influence, and a multitude of disparate followers that twenty-six met with President and Mrs. Pat Nixon at the White House. In part, the POW/MIA story is about a small group of women taking a decisive role to change the United States POW/MIA policy, accentuate the plight of the prisoners, and demand humane treatment by Hanoi—all in a national and global arena.

Undergraduate courses: Auditing, Leadership, Management accounting. Postgraduate courses: Leadership, Management accounting.

Auditing, Leadership, Management accounting

This case documents the journey of a professional accountancy organisation, namely, the Malaysian Institute of Accountants (MIA) and document the MIA’s journey on the establishment of digital blueprint for the accounting profession in Malaysia including some major milestone in innovating audit evidence-gathering technique by introducing e-confirm for auditing bank confirmation in Malaysia. This case highlights the significant role played by a lady chief executive officer (CEO) in embarking into the digitalisation of the accountancy profession and practice in Malaysia. While the ultimate objective of digital blueprint is to transform the accounting and auditing practices in Malaysia, the CEO has led by example by embedding digitalisation within MIA’s practices itself.

The learning outcome of this paper are as follows: to develop students’ understanding on the right attitudes, skills and characters that a successful leader should possess in contemporary business environment by focusing on dilemma and stereo-typing faced by women leaders; to develop the students’ understanding on the changes in business environment particularly the rise of digital technology that affecting the ways in which accounting functions in organisations; to encourage students to be aware that technical accounting knowledge is just one of the key success factors in the career of a professional accountant. The case offer insight into accountants’ role in digital environment and the development needed for accounting profession; to demonstrate how auditing process can benefit from the advancement in technology; and to encourage critical discussion on the development of accounting profession in Malaysia. The case aims to develop students’ critical discussion on the roles of MIA as a regulator of accounting profession and to appreciate historical development of accounting profession in Malaysia. The case also aims to encourage students to realise the existence of other professional accounting bodies, accounting practitioners and academic accountants, and together with MIA, they play significant role in shaping the accounting profession in Malaysia.

Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

The case has a strong implication on the role of effective leaders in ensuring that significant efforts involved in digitalisation journal, a vital need for the accountancy professional to continue to be a relevant profession, is a success.

CSS 1: Accounting and Finance.

Women leadership, Digitalisation, Professional accountancy organisation, Electronic bank confirmation, Malaysia

Purpose – To present the Assessment to Instructional Planning (ATIP) framework that uses assessment to guide instructional planning.

Design/methodology/approach – The ATIP framework is comprised of three interconnected processes: data collection, data analysis and interpretation, and instructional planning.

Findings – In the ATIP framework, data collection includes reviewing background information and developing and implementing an assessment plan. The data analysis and interpretation process begins with scoring assessments and progresses to contextualizing results and making decisions. Instructional planning moves from setting goals to selecting instructional methods and materials, implementing instructional checkpoints, and monitoring and adjusting instruction.

Research limitations/implications – The ATIP framework provides a step-by-step process that educators can follow to use assessment to plan instruction. ATIP requires that educators already have knowledge of literacy assessment and instruction to apply the Framework appropriately.

Practical implications – The ATIP framework can be applied for students in grades K-8 in clinical settings, school-based intervention programs, and elementary and middle school classrooms.

Originality/value – This chapter provides three profiles to illustrate the ATIP framework in clinical, small-group intervention, and classroom settings with different levels of readers with varying strengths, needs, and backgrounds.