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1 – 10 of 113Yuqian Zhang, Juergen Seufert and Steven Dellaportas
This study examined subjective numeracy and its relationship with accounting judgements on probability issues.
Abstract
Purpose
This study examined subjective numeracy and its relationship with accounting judgements on probability issues.
Design/methodology/approach
A subjective numeracy scale (SNS) questionnaire was distributed to 231 accounting students to measure self-evaluated numeracy. Modified Bayesian reasoning tasks were applied in an accounting-related probability estimation, manipulating presentation formats.
Findings
The study revealed a positive relationship between self-evaluated numeracy and performance in accounting probability estimation. The findings suggest that switching the format of probability expressions from percentages to frequencies can improve the performance of participants with low self-evaluated numeracy.
Research limitations/implications
Adding objective numeracy measurements could enhance results. Future numeracy research could add objective numeracy items and assess whether this influences participants' self-perceived numeracy. Based on this sample population of accounting students, the findings may not apply to large populations of accounting-information users.
Practical implications
Investors' ability to exercise sound judgement depends on the accuracy of their probability estimations. Manipulating the format of probability expressions can improve probability estimation performance in investors with low self-evaluated numeracy.
Originality/value
This study identified a significant performance gap among participants in performing accounting probability estimations: those with high self-evaluated numeracy performed better than those with low self-evaluated numeracy. The authors also explored a method other than additional training to improve participants' performance on probability estimation tasks and discovered that frequency formats enhanced the performance of participants with low self-evaluated numeracy.
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Elliott N. Weiss, Oliver Wight and Stephen E. Maiden
This case studies the growth of OYO Hotels (OYO) to illustrate the operational processes necessary to succeed in the service sector. The case allows for a discussion of employee…
Abstract
This case studies the growth of OYO Hotels (OYO) to illustrate the operational processes necessary to succeed in the service sector. The case allows for a discussion of employee- and customer-management systems, tech-driven solutions, and profit drivers. The material unfolds OYO's growth and its solution for making economy hotels discoverable and bookable online.
The case raises a series of questions around OYO's business model, its ability to translate across global markets, and growth potential. It has been successfully taught in a second-year MBA class on the management of service operations.
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The International Network of Research Management Societies (INORMS) celebrated its 20th anniversary in 2021. It was established to increase communication among research management…
Abstract
The International Network of Research Management Societies (INORMS) celebrated its 20th anniversary in 2021. It was established to increase communication among research management societies. The need for a formal international research management community developed because there was (1) increased international funding of research, (2) the number of international research collaborations was growing, and (3) there was a need to understand research regulations in other countries. INORMS sought to address these issues through international congresses and by providing a forum for member societies to work more closely together on common issues. Membership in INORMS steadily increased over the years. The 20th anniversary meeting was highlighted with the signing of the Hiroshima Statement that described a research manager’s principles and responsibilities, which include collegiality, inclusiveness, professionalisation, innovation, and accountability. This chapter summarises the factors that led to the formation of INORMS and its history.
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Frances Rust and Christopher M. Clark
This brief history of the International Study Association on Teachers and Teaching (ISATT) documents developments and trends during the decade 2013–2023. To situate recent ISATT…
Abstract
This brief history of the International Study Association on Teachers and Teaching (ISATT) documents developments and trends during the decade 2013–2023. To situate recent ISATT history, we begin with an overview of the association's first 30 years (1983–2012). The dominant theme of those early years was developing ISATT as a recognized and influential professional organization connecting researchers on teaching and teacher education from a growing list of nations and regions of the world. During the most recent decade, there has been a concerted effort toward broad internationalization through biennial conferences and regional meetings, and a growing network of national representatives from across the world. Also, the ISATT journal, Teachers and Teaching: Theory and Practice, the journal, which began in 1995, has published hundreds of peer-reviewed articles written by more than 1000 authors and coauthors, contributing to a growing body of knowledge about teaching and teacher education in many cultures. In the last 20 years and especially in the past 10, the locations of ISATT meetings have become significantly more diverse, following a trend of greater internationalization compared with ISATT's European and North American beginnings. At the same time, the number of ISATT members remains stable and small thereby preserving a collegial and collaborative tone in our exchanges. In sum, ISATT's recent decade finds the association intellectually healthy, successful in managing the challenges of the Covid-19 pandemic, and enriched by the proliferation of multinational points of view and styles of research.
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Course credentialing essentially involves the implementation of digital badges. A number of studies have recently been conducted that clarify this philosophy and promote their…
Abstract
Course credentialing essentially involves the implementation of digital badges. A number of studies have recently been conducted that clarify this philosophy and promote their adoption in learning programmes. The research presented in this chapter contributes to the body of knowledge on learning and teaching regarding the comparative analyses of learning outcomes, multidimensional credentialing and digital badges relevant to the pedagogy of construction management. The aim of this research was to determine the maturity of multidimensional credentialing within its online pedagogy in particular. A review of literature pertaining to course multi-disciplining, accreditation, credentialing and digital badges had been conducted. Comparative analyses were performed to allocate learning outcomes of the tertiary institution and two accrediting bodies onto each unit in the online delivery mode of a Construction Management Bachelor Degree course. These analyses had yielded three matrices that could assist decision-making on how to assess learning in each unit. The results revealed that almost all units in this course had implemented at least one tertiary institution and accrediting body learning outcome.
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Jan Svanberg, Tohid Ardeshiri, Isak Samsten, Peter Öhman, Presha E. Neidermeyer, Tarek Rana, Frank Maisano and Mats Danielson
The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted…
Abstract
Purpose
The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted arithmetic averages to combine a set of social performance (SP) indicators into one single rating. To overcome this problem, this study investigates the preconditions for a new methodology for rating the SP component of the ESG by applying machine learning (ML) and artificial intelligence (AI) anchored to social controversies.
Design/methodology/approach
This study proposes the use of a data-driven rating methodology that derives the relative importance of SP features from their contribution to the prediction of social controversies. The authors use the proposed methodology to solve the weighting problem with overall ESG ratings and further investigate whether prediction is possible.
Findings
The authors find that ML models are able to predict controversies with high predictive performance and validity. The findings indicate that the weighting problem with the ESG ratings can be addressed with a data-driven approach. The decisive prerequisite, however, for the proposed rating methodology is that social controversies are predicted by a broad set of SP indicators. The results also suggest that predictively valid ratings can be developed with this ML-based AI method.
Practical implications
This study offers practical solutions to ESG rating problems that have implications for investors, ESG raters and socially responsible investments.
Social implications
The proposed ML-based AI method can help to achieve better ESG ratings, which will in turn help to improve SP, which has implications for organizations and societies through sustainable development.
Originality/value
To the best of the authors’ knowledge, this research is one of the first studies that offers a unique method to address the ESG rating problem and improve sustainability by focusing on SP indicators.
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Birgitte Wraae, Michael Breum Ramsgaard, Katarina Ellborg and Nicolai Nybye
The contemporary focus on extracurricular activities, here the educational incubator environment, accentuates a need to understand what we offer students in terms of the…
Abstract
The contemporary focus on extracurricular activities, here the educational incubator environment, accentuates a need to understand what we offer students in terms of the curricular and extracurricular learning environments when situated in the same higher education institution (HEI). Current research points towards breaking down the invisible barriers and silo thinking. In this conceptual study, we apply the Didaktik triangle as a theoretical and conceptual framing to make comparisons of structurally based conditions for curricular and extracurricular entrepreneurship education (EE). We present a framework that helps bridge the ‘what’, ‘why’, and ‘how’ questions in the two different learning spaces and, thereby, conjoin educators and consultants in possible pedagogical discussions on how they work with the students. The suggested bridge frames a wider ‘why’ and adds a more holistic and cohesive view of the two different types of settings. Our study contributes to the literature on how to bridge the blurred lines between curricular and extracurricular activities and break down the silos. The framework can act as an inspiration for entrepreneurship educators and practitioners who wish to provide more suitable and sustainable structures and develop a holistic learning environment.
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Marlene Janzen Le Ber, Rita A. Gardiner and Liza Howe-Walsh