Search results

This study aims to identify the effect of the Quranic approach on understanding Islamic accounting among accounting students.

This study used an experimental field design with pre- and post-test involving 107 participants. Based on the self-determination theory, this study explores the role of Quranic involvement in Islamic accounting instructional design to improve learning outcomes. This study used a comparative analysis of an independent sample of the approach (Quranic vs technical learning) in instructional design (mathematics vs conventional).

This study proves that Islamic accounting learning outcomes differ between the Quranic and technical learning approaches. The Quranic approach provides better learning outcomes based on post-test scores. This difference is consistent in both conventional and mathematical instructional designs.

First, this study is limited to the alleged role of the Quranic approach in participants' intrinsic motivation. Further studies can explore how and what part of participants' intrinsic motivation is affected by the Quranic approach. Second, this research is limited to the basics of Islamic accounting. Further studies can explore the role of the Quranic approach in understanding Islamic accounting transactions with higher complexity.

This study can be used to develop Islamic accounting instructional designs using a Quranic approach.

This study provides empirical evidence on the Quranic approach's role in improving learning outcomes. This study also fills in the scarcity of research on Islamic accounting teaching.

To develop a theoretical model for strategic change that links learning in an organization to the strategic process.

The model was developed from a review of literature covering a range of areas including: management, strategic planning, psychology of learning and organizational learning. The process of forming and implementing strategy in an organization was looked at critically and then the links between learning and strategy were explored, particularly in relation to innovation and radical strategic change.

The degree of correspondence found across various strands of the literature implies a general principle: that the development of strategy is closely linked with learning. The paper proposes that, if appropriately designed, purposeful strategic activity will help to develop an organizational learning culture. As the strategic planning process is widely accepted across all sectors of the economy, it has the potential; to provide an effective means of directing resources in order to achieve desirable learning within an organization towards its long‐term viability.

The paper develops a theoretical model of strategy formation, called “The maturity model for strategy formation”, which describes a developmental continuum for strategy based on the application of appropriate strategic approaches which are linked to suitable learning approaches and a consideration of the roles of management and staff in the change process.

This paper aims to analyse and evaluate the transfer process of codified knowledge (CK) performed under two different approaches: the “socio‐technical” and the “top‐down”. It is argued that the socio‐technical approach supports the transfer of CK better than the top‐down approach.

Case study methodology was used, in the explanatory and qualitative study. The empirical evidence focused on the development of work standards following ISO 9000 norms at a Steelworks plant. This process was examined as a process of CK transfer.

First, the socio‐technical approach supports the process of CK transfer better than the top‐down view. Second, CK is a dynamic concept that may need different varying amounts of tacit knowledge in order to enable knowledge codification and assimilation. Three, the examination of the degree of context and task similarity between sender and receiving units needs to be detailed, since small variations in organizational processes might imply significant alterations on informal work practices, a key issue that affects the CK transfer process.

This study, on the one hand, might assist to further develop theories of knowledge transfer, such as Argote's et al. integrative knowledge management framework. On the other hand, it complements Szulanski's research since he did not explore the approach used during the implementation process.

Research finding contain practical advice that can the taken up by practitioners.

By focusing on different approaches to transfer CK, this study has filled a research gap in the CK transfer literature.

The purpose of this paper is two-fold: first, it highlights the importance of the presence of active teaching experiences in architecture courses. Such experiences can lead to an improvement in the teaching of technical disciplines, such as structural engineering. Second, it purports to demonstrate the relation and interaction between the active teaching strategy here presented and the learning outcomes required by the study programme.

The paper reports an active didactic experience (addressed to students of architecture and performed at Politecnico di Milano, Italy, and Université catholique de Louvain, Belgium), from its conception to its development in the classroom with the students. The experience is reported by discussing the three main steps of which an active didactic experience should be composed: the stimulus, the practice and the discussion.

The experience seeks to find innovative methods to stimulate the study of structural engineering by students of architecture. Through this experience, based on the study of a square silicon pot mat, students are able to learn concepts related to the mechanics of structures. In addition, students find in their experience direct connections with structures of considerable architectural importance, such as the structure of the New National Gallery by Mies van der Rohe.

This experience is original in two aspects. First of all, the introduction of an active didactic experience to improve courses that are generally structured in a passive way. Second, in an era where the importance of numerical technology is growing, this experience goes in a different direction by choosing a low-tech but no less interesting approach.

Chinese housing market has been growing fast during the past decade, and price-related forecasting has turned to be an important issue to various market participants, including the people, investors and policy makers. Here, the authors approach this issue by researching neural networks for rent index forecasting from 10 major cities for March 2012 to May 2020. The authors aim at building simple and accurate neural networks to contribute to pure technical forecasting of the Chinese rental housing market.

To facilitate the analysis, the authors examine different model settings over the algorithm, delay, hidden neuron and data spitting ratio.

The authors reach a rather simple neural network with six delays and two hidden neurons, which leads to stable performance of 1.4% average relative root mean square error across the ten cities for the training, validation and testing phases.

The results might be used on a standalone basis or combined with fundamental forecasting to form perspectives of rent price trends and conduct policy analysis.

The relationship between science and craftwork in selective schools is a rapidly changing one. The position before World War Two was bad — very few grammar schools bothered with crafts save in junior forms and C and D streams. In the junior technical schools a generous allocation of time was made — in 1934 out of 30 hours teaching time per week, four hours 20 minutes were spent on science, four hours 20 minutes on engineering and drawing, three hours on woodwork, and three hours on metalwork. Unemployment in the teaching profession and elsewhere was so severe that graduates with 1st and 2nd class honours degrees eagerly sought appointments on the staff. Moreover, the economic depression deprived many able boys of the chance of an extended grammar school education and these were attracted to the shorter intensive courses in the junior technical schools. In consequence the schools achieved high standards in both written and practical work.

Learning machine scheduling strategies are addressed while concentrating on the dynamic nature of real systems. A framework is proposed consisting of two modules: intelligent simulation (IS) and incremental learning. A simulation technique is basically exploited to mirror the manufacturing system. The knowledge base incorporated within the simulation environment enables the IS to behave intelligently as well as to evaluate the knowledge base (KB). A genetic algorithm drives the learning module. Its ingredients are tailored to tackle such a problem with a huge search space. A set of decision rules is identified as a chromosome. The rule set’s fitness is related to the scheduling performance measure and is scaled. A crossover and three kinds of mutations together with a steady‐state replacement technique are designed to discover the (near) best rule set. The whole framework is designed to work in an automated way. A series of test results on a basic model show that the proposed system learns, adapts itself to the dominating dynamic patterns, and converges to the optimum solution.

Technological advances and new business models have contributed to the usage of self-service technology (SST) by firms. As SST continues to create organizational efficiencies, firms have jumped on the bandwagon without considering their own readiness to use SST. To date, there has been no systematic attempt to develop a valid scale of firm SST readiness and assess its influence on firm performance. The purpose of this paper is to present and validate a multidimensional firm SST readiness scale.

A series of studies was conducted for the development and validation of the firm SST readiness scale. Study 1 included generating items from semi-structured interviews with managers and an extensive literature review. Study 2 comprised item reduction and identifying the dimensionality of the scale through exploratory factor analysis (n=177 participants from service organizations). The reliability and validity of the scale were tested in Study 3 by performing confirmatory factor analysis using data obtained from managers of service organizations in the USA (n=257). Study 4 measured the predictive validity of the firm SST readiness instrument using several structural models.

This paper proposes a new multidimensional construct labelled “firm SST readiness”, consisting of four dimensions: managerial acquiescence, customer alignment, employee engagement, and channel integration. The predictive validity of the new scale on two key firm outcome variables: customer value and firm performance is also demonstrated.

This is the first study to provide a comprehensive, psychometrically sound, and operationally valid measure of firm SST readiness.

This paper aims to review and critique the public sector knowledge management (KM) literature, offers an overview of the state of public sector KM research and outlines a future research agenda.

Articles published in KM journals are analyzed using a structured literature review methodology. The paper analyzes 180 papers published within ten journals specializing in the field of KM.

Public sector KM is a research area of growing importance. Findings show that few authors specialize in the field and there are several obstacles to developing a cohesive body of literature. Low levels of international cooperation among authors and international comparisons mean that the literature is fragmented. Some research topics and some geographical areas within the public sector theme are over-analyzed, while others are under-investigated. Additionally, academic researchers should re-think their methodological approach if they wish to make significant contributions to the literature and work toward developing research which impacts practice in conjunction with practitioners.

The paper presents a comprehensive structured literature review of the articles published in KM journals. The paper’s findings can offer insights into future research needs.

This paper aims to investigate the multihoming behavior of users on social networking web sites in the absence or the presence of product differentiation.

The approach is to build a theoretical model to explain the multihoming behavior of users on social networking web sites.

Under multihoming without product differentiation, all members of the smaller network multihome to the bigger network and the social networking web site with the bigger network size benefits from multihoming. Under multihoming with product differentiation, when the smaller network differentiates its product from the bigger network, then all members of the bigger network will multihome to the smaller network. Welfare is higher for both sided multihoming and both sided multihoming will happen only when the social networking web sites are differentiated in terms of features.

The model is a theoretical model and will need to be tested empirically.

The results of the model indicate that multihoming results in increased utility for the users of social networking web sites when the two web sites are differentiated in terms of features.

From the literature available in the public domain, the paper has not found any existing theoretical model to explain multihoming behavior of users on social networking web sites. The paper fulfils this objective.