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The purpose of this study is to investigate the effects of two instructional design formats on learning outcomes in introductory accounting.

This study describes split-source instructional designs and uses an experiment administered to two groups of students enrolled in an undergraduate introductory accounting subject. The performance scores in recall and transfer test items are used to evaluate students’ learning outcomes.

The study suggests that instructors can enhance students understanding of introductory accounting by integrating text and diagrams in introductory accounting.

University instructors require evidence of teaching and learning activities that enhance student learning during the study of introductory accounting. This study shows that a redesign of accounting instructional material improves students’ performance and learning experience.

This study addresses a gap in the literature by examining the use of integrated instructional materials as an alternative to the separate diagram and text when learning accounting. The study also explores the effect of reorganising learning material on students load by analysing the mental effort reported by students. Finally, the study contributes useful findings on reorganising accounting instructional material aimed at enhancing the understanding of introductory accounting.

In this paper, we develop various valuation models for closed-end mutual funds under different sets of stochastic processes for the underlying assets. Since we used different stochastic processes from previous literature, it was possible to derive more interesting implications regarding investment strategies, discount puzzles of the funds, and valuation models. In particular, by utilizing Brownian motions and optimal stopping time framework, we succeeded in developing more realistic valuation model, which indicates that we can understand more easily about decision makings regarding optimal timing of reorganization from the closed-end funds to open-ended funds, optimal timing of trading of closed-end funds to realize maximum profits, and optimal design of closed-end fund structure.

The purpose of this research study was to explore the relationship between adaptive performance and work-related indicators of psychological well-being among ‘The Episcopal Church bishops.’

Hierarchical regression models were used in this research study to explore the relationship between adaptive performance and work-related psychological health.

There was a positive correlation between adaptive performance and work-related psychological health. Demographic factors did not correlate to adaptive performance. However, a negative correlation was observed between the years ordained as a bishop and the interpersonal adaptability dimension of adaptive performance.

Managing work stress has been revealed as an integral part of adaptive performance and satisfaction in ministry. Interpersonal adaptability and reactivity could be understood, then, as useful vehicles for increasing the capacity of bishops to manage work stress. In this research, the authors applied the Scale for Individual Adaptive Performance and the two scales Scale of Satisfaction in Ministry and Scale of Emotional Exhaustion in Ministry .

The results provided insights into the behaviors necessary for adequate development of bishops in their role. The religious landscape was becoming more challenging from a revenue generation perspective. The resultant complexity and the financial strain would necessitate the need for development of different models of ministry for long-term sustainability. This could further necessitate a different set of knowledge creation related to a set of behavioral capacities like those of adaptive performance. Such insights would assist in the promotion and development of greater work-related psychological health in bishops while deepening their ability to deal with complex and uncertain environments. Furthermore, this would increase satisfaction in ministry through improved workplace management skills.

Presently, very few studies empirically established the developmental needs of bishops as they entered, learned and grew into their leadership roles. Such insights would allow the formation programs for new bishops to be grounded in empirical data. Furthermore, this research study examined a largely unexplored population. This would provide a basis for a larger research agenda related to adaptive performance in judicatory leaders and their work-related psychological health. Consequently, it is posited that improved psychological health would result in better workplace learning.

The classical form of dual vocational training in Switzerland is on‐the‐job training combined with theoretical education in a school. In order to be an attractive educational choice for both enterprises and pupils, the apprenticeship model has to be constantly adapted to the demands of the labour market. As a potential model for future apprenticeship training, large firms started to concentrate their apprenticeship training in one or a few sites. More recently, independent external firms have been set up with the express purpose of training apprentices for other companies. This article aims to discuss these new developments.

This article bases its discussion of the developments on the basis of a unique data set comprising more than 2,300 training companies in Switzerland.

The observations reported in this article suggest that training in a training centre is a viable alternative to the usual in‐house apprenticeship system where the apprentice is trained within the company. However, training centres will never be an ideal solution for all occupations or for every company. Training centres are primarily worthwhile for investment‐intensive occupations where the main objective is to invest in an apprentice's human capital and thus help ensure a steady supply of highly qualified workers.

The article presents useful developments in the use of training centres.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

This research paper concentrates on how M&As deliver increased profits and R&D intensity across varying post-acquisition time frames. The human mechanics beneath these achievements reveal that savvy knowledge creation and integration is crucial for extracting lasting value from an M&A.

The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

The aim of this paper is to explore the causes of variations in financial accounting and disclosure practices in a municipal setting highly influenced by governance reforms – the Swedish municipal waste management sector. This focus is motivated by the claim that recent governance reforms have made the organization of public services delivery more diversified and fragmented, which may have had a negative effect on transparency and accountability.

To document the accounting and disclosure practices of the Swedish solid waste management organizations, a questionnaire approach was selected. The study uses a conceptual theoretical framework that complements the basic variables considered to influence public sector financial accounting and disclosure practices with factors such as competition and municipal governance forms.

The results show that compliance accounting and disclosure transparency to some extent have different antecedents and that the external environment, including market competition, size and economic input, influences both. The governance forms, on the other hand, only influenced compliance accounting (negatively and positively) and not the willingness to disclose information in general. The overall conclusion is that changes to the economic and institutional context mixed with different municipal governance forms introduces a multiplicity of forces that makes the accounting practices themselves diversified and fragmented and not necessarily only in a “negative” direction.

From a policy perspective the results indicate that the changing institutional and organizational environment has not been matched by attention to, and regulation of, reporting structures that secure external vertical accountability processes. The general implication for future regulations should therefore be to recognize the influence of different economic and institutional forces and develop accountability models that enable and preserve the benefits of governance reform initiatives without losing accountability and transparency.

Few prior quantitative studies have theoretically related municipal accounting and disclosure practices to factors such as market competition and popular municipal governance forms (municipal corporation, regional cooperation, outsourcing, etc.). Knowledge of how reforms might influence municipal accounting practices might benefit future policy decisions on accountability models with aim of enable and preserve the benefits of governance reform initiatives without losing accountability and transparency.

The purpose of this paper is to describe how VVAA's decision to work with the Nyenrode Business University (EMDC) to develop and change the culture of its organization and improve the business proposition they offered to their members.

The paper details the consequences for VVAA decision to strengthen the existing management and key professionals. By offering the top 80 key people (managers and professionals) a developmental program which would raise the awareness of their own competences and the need for more cross boundary cooperation.

The paper reports that an organizational transformation program can only be successful if it is part of a set of interventions to really change the company. Consistency in behavior at the top is crucial because everybody watches the behavior of top management and becomes extremely aware of discrepancies and inconsistencies.

Provides strategic insights and practical thinking that have influenced the organizational transformation of VVAA culture.

The paper provides a structured approach to the process of building effective learning interventions based on a clear understanding of the need to change.

Online consumer reviews play an important role in influencing consumers' purchasing decisions by providing a wealth of information about products and services. Framed by uncertainty reduction theory, the purpose of this paper is to examine consumer perceptions of online consumer reviews and effects on consumer attitudes and usage behaviors in relation to individual characteristics.

Data were randomly collected from 1,930 US online consumer review users using an online survey.

The researchers found that consumers perceived both benefits and costs from online consumer reviews and that both benefits and costs influenced consumer attitudes toward, and usage behaviors of, online consumer reviews. Individual characteristics – confidence in the information process and consumer susceptibility to interpersonal influence – were shown to determine how online consumer reviews were perceived.

The results provide insight to retailers and marketers as to how they can use consumer reviews for their products or services to improve business performance.

The novelty of this case is the multidisciplinary focus where the aspects of entrepreneurship, marketing strategy and finance are mixed together. Students are expected to apply their knowledge of Business Model Canvas and Marketing 4.0, as well as learn about the new type of entrepreneurial finance such as crowdfunding. The setting of this case is novel too – the new quest games industry in Russia. Finally, the novelty of this case is its format where the protagonists’ interview is available as a podcast, and thus, the students will need to review only the tables and the appendices.

This decision case was field researched by the authors who interviewed the founders of this start-up and the business incubator (BI) director. No information was disguised in any way. Also, the secondary research on the main trends in the development of the international and Russian quest markets was completed by the authors in the preparation of this case.

Paranoiabox.ru case presents an entrepreneurial and strategic marketing decision situation. In May 2019, in Moscow, Russia, two young residents of the MGIMO University BI, Anastasia and Max, founded the start-up business called Paranoiabox.ru. This project was a quest in a new format with home delivery: a mixture of escape, detective and board game. The player received by post a box containing various objects. Interacting with them, he/she unraveled the plot thread, found clues and gradually approached the final clue. The game with complex copyright puzzles had a built-in hint system and provided mechanisms for interaction online. By July 2019, 30 boxes for their first quest were sold. The subscribers were waiting for a new quest. Despite the first sales, Anastasia and Max had no budget for hiring freelancers or outsourcing. They were faced with an urgent and challenging dilemma: whether to concentrate on the current product sales and spend all the budget on promotion or, alternatively, to launch a series of new quests and focus on the target market with high brand awareness. There was an additional funding dilemma: should they apply for crowdfunding?

This case is a multidisciplinary case with the aspects of entrepreneurship, marketing strategy and finance. This case is intended primarily for a course in entrepreneurship at the undergraduate or graduate level. This case is also ideal to be used as a capstone project in a degree programme for entrepreneurs.