Search results

A WIDE RANGE of further and higher education colleges offer courses to a varied section of the public of mixed ages and abilities. Originally established to provide the vocational and technical training necessary for a new diversity of trades, they offered subjects not within the scope of the established school system. Today, this function is maintained, with considerable expansion in their general educational work, and most offer comprehensive GCE O and A level studies, in a choice of more subjects than available in local schools.

This research examined correlations between contextual factors: frequency of online teaching (OT) (number of hours per week), Transformational Leadership Style (TLS) and TPACK (TPACK) among Arab and Jewish teachers in Israel after more than a year of teaching online during the Covid-19 crisis.

Quantitative methodology elicited data from 437 questionnaires. An online questionnaire was first sent to Israeli Arab and Jewish teachers studying for M.A degrees in three randomly selected higher education institutes in Israel, and then the questionnaire was sent to other teachers, selected through the snowball method. After data collection common method variance was precluded.

The findings of this research indicated a positive correlation between frequency of OT, TLS and TPACK among Israeli teachers. Major differences were found between Arab and Jewish teachers: Arab teachers (AT) reported more improvement of TPACK, although they taught fewer hours than Jewish teachers (JT). In addition, TLS and sector (Arab/Jewish) moderated the positive correlation between the frequency of OT and TPACK among ATs.

The findings of this research validate the opportunity created by the Covid-19 crisis for cultivation of teachers’ TPACK through OT. This research contributes to extant relevant literature and practice concerning the influence of contextual factors on teachers' improvement of their TPACK while performing OT during the Covid-19 crisis and can inform the design of ecological and culturally appropriate education policies in the post-COVID-19 period. The research was built on the theories of TLS, which is a crucial component supporting the influence of technology integration. The findings strengthen existing knowledge on the unique capacity of TLS to buffer negative external influences imposed on teachers' TPACK and motivate them.

This article takes stock of interdisciplinary research on Multinational Corporations (MNCs) by elucidating paradigmatic shifts in the world of MNCs in the new millennium and analysing more recent developments in the disciplines of International Business (IB) and Organization Theory (OT). The article also introduces the altogether 14 individual contributions of this 49th volume of the Research in the Sociology of Organizations series. It closes by looking into the questions of where interdisciplinary OT/IB research on MNCs is now and where it is likely to go in the future.

Examine the effectiveness of online tutoring software to ameliorate poor performance in intermediate financial accounting.

Probit regression analysis comparing users versus nonusers of online accounting tutoring software, as well as analysis of student achievement pre and post-technology adoption over a 10-year period.

We confirm prior research findings that the number of terms that have transpired since a student took introductory financial accounting, whether they took the course at a two-year college, or if they needed to repeat the introductory course, are all negatively associated with performance in intermediate accounting. We find evidence that an online tutoring system, ALEKS®, helps moderate these negative correlations. Results suggest that in upper division courses where student knowledge of underlying basic material is uneven, online tutors are an effective tool in bringing students up to an equal level of competence without sacrificing class time.

Provides empirical evidence on the usefulness of online accounting software as a review tool in intermediate accounting.

Disadvantages experienced by accounting students due to when, where, and how they learned introductory accounting can be overcome quickly.

Although vendors of intelligent online tutoring software market their product as a useful review tool for intermediate accounting, academic research has not examined the effectiveness of these products.

The purpose of this study is to develop a more comprehensive framework that would provide better insight into the characteristics of organisational transformation (OT) of the public sector organisations in the e-government era. Despite the widespread opinion that successful implementation of information communication technology (ICT) is strongly correlated with the appropriate OT of the public sector, a critical analysis of the available literature within the field indicates that this important dimension of e-government development has been dealt with only partially. Accordingly, the paper attempts the following: to develop a more comprehensive framework for observing OT, to empirically explain the framework through analysis of three Slovenian e-government projects and to develop some general characteristics of ICT-induced OT in the public sector.

The development of the framework is based on an analysis of the available literature, whereas the explanation of such is based on a multiple-case study approach.

The paper contributes to a clearer understanding of what the main characteristics of OT in the e-government era are and how they should be observed.

The findings can help researchers to more accurately focus their attention on the most critical aspects of OT. The identified attributes can provide an important basis for future research, particularly from the methodological perspective.

The framework can help public managers to focus their attention on the most important attributes of ICT-induced OT to exploit ICT potentials more efficiently.

The paper attempts to demystify the concept of OT in the e-government field and place it in a more solid theoretical and empirically explained framework.

Two major approaches to organizational transformation (OT) are identified as “Drive” and “Grow” theories. Each has a serious flaw but they can be combined to form a stronger approach. However, managing the hybrid presents special challenges, including an acceptance of paradox. Five case studies are used to gain insight into OT at a process level, into the cross-conflicts and environmental reactions, including “the organizational immune reaction”. Two propositions are formulated: the bi-focal formula (regarding the agreement between an OT initiative and its host organizational unit) and the partnership proposition (regarding shared leadership of OT initiatives).

OD refers to cell 3 of the adoption-diffusion innovation typology defined in Table 1. It has an administrative extent and an autonomous scope. OD has been used pre-dominantly in organizational change and sociology literature to describe cultural innovation programs that are directed toward a change in individual employee behavior. In accounting, the OD approach is important because accounting innovations, such as ABC, are directed toward a change in managers' behavior and the use of accounting data to evaluate performance. The OD approach is applicable in the use of ABC data at the divisional or unit level. Before explaining the application and use of OD in accounting innovations, we will define OD and summarize its innovation approaches as described in organizational sociology and behavior literature.

Despite much research on information technology (IT)-enabled organizational transformation (OT), there are still many issues to be addressed. The purpose of this paper is to fill this gap by proposing an integrative model that includes specific transformation resources, capabilities, and outcomes pertaining to the success of IT-enabled OT.

Using the resource-based view, organizational learning theory, and business process reengineering, the authors developed an integrative model of IT-enabled OT. To validate this model, the authors conducted in-depth case studies of five firms that reported successful IT-enabled OT and five others that reported less successful.

This study offers three important findings. First, flexible IT and policies were found to be key transformation resources. Second, training, teamwork, leadership, and project ownership were identified as key transformation capabilities. Third, strategic outcomes such as responsiveness, customer satisfaction, and business scope were suggested as key transformation outcomes. The benefits realized by the less successful group tended to be limited to the operational level. Overall, the findings provide evidence that strategic benefits from the success of IT-enabled OT can be obtained by combining specific transformation resources and capabilities.

The results of this study make three contributions to the literature on IT-enabled OT. First, the authors shed light on the underlying mechanism by which specific transformation resources and capabilities lead to the improvement of specific outcomes. Second, IT-enabled OT has been conceptualized from a variety of theoretical perspectives. Third, the authors brought together the diverse literature on IT-enabled OT, presenting an empirically validated integrative model of IT-enabled OT.

The purpose of this paper is to develop a contingency framework that allows researchers to classify and study management accounting innovation within the context of the literature on the sociology of diffusion and adoption.

The process of innovation in organizations involves two stages: the stages of diffusion and adoption along two dimensions of extent: technical and administrative, and scope: autonomous and systemic. A combination of these two dimensions yields four types of accounting innovations: mechanistic, organic, organizational development, and organizational transformation. Management accounting innovations has been studied using these four innovation typologies.

The paper suggests that management accounting researchers pay particular attention to an organization's approach to diffusion and adoption strategies of innovation, particularly, the extent and scope dimensions when designing and implementing process innovation programs.

The innovation contingency framework developed in this paper facilitates the analysis of two important research questions. First, why have some innovations been readily accepted while other, apparently similar proposed innovations have not? Second, why has a particular innovation succeeded in some firms and failed in others?

The subject of accounting innovations and change are important to managers. Accounting innovations as administrative and technical innovations are intertwined in performance evaluation as well as compensation systems. Accordingly, they are resisted.

The paper's contribution is in the advancement of sociological theories in behavioral managerial accounting. The paper develops a process innovation framework that integrates organizational sociological research in process innovations, particularly in diffusion research.