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1 – 2 of 2Vesa Tiitola, Tuomas Jalonen, Mirva Rantanen-Flores, Tuomas Korhonen, Johanna Ruusuvuori and Teemu Laine
This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.
Abstract
Purpose
This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.
Design/methodology/approach
The paper begins with practitioners’ descriptions of the context that makes the MA support of non-routine decisions maieutic. To understand how the maieutic characteristics can be sustained in future MA digitalization, the authors then analyze the discourses these practitioners have about artificial intelligence (AI) in providing MA support.
Findings
As a basis, the authors’ data show various maieutic characteristics within the use of MA answers in decision-making as well as within the MA process of generating such answers. The paper then identifies three MA digitalization discourses, namely, “computation,” “judgment” and human-AI “interaction” discourse, each with their unique agendas on how AI should be used.
Originality/value
The paper is based on the premises that AI and digitalization are often discussed without sufficient understanding about the context being digitalized. The authors’ data suggest that MA support in non-routine decision-making is fundamentally maieutic, and AI – as it currently stands – is not expected to change this by providing perfect answers. The authors provide novel insights about maieutic MA support and the current discourses on using AI in MA support, and how digitalization does not necessarily compromise maieutic MA support but instead has the potential to sustain or even enhance it.
Details
Keywords
The purpose of this study is to examine the impact of computer-assisted language learning on cultural adaptation and language learning in non-traditional classroom settings.
Abstract
Purpose
The purpose of this study is to examine the impact of computer-assisted language learning on cultural adaptation and language learning in non-traditional classroom settings.
Design/methodology/approach
The data of this study came from extended periods of observation, multiple rounds of semi-structured interviews and home visits. Using narrative inquiry, it analyzes an immigrant's journey of language learning and cultural adaptation within a virtual knowledge community.
Findings
The findings of this study reveal the profound impact of virtual knowledge communities on enhancing second language learning and facilitating cultural adaptation.
Originality/value
This study offers original insights by demonstrating the transformative power of virtual knowledge communities for the purpose of second language acquisition and cultural adaptation.
Details