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Open Access
Article
Publication date: 9 December 2022

Mieke Jans, Banu Aysolmaz, Maarten Corten, Anant Joshi and Mathijs van Peteghem

The Accounting Information Systems (AIS) research field emerged around 30 years ago as a subfield of accounting but is at risk to develop further as an isolated discipline…

7463

Abstract

Purpose

The Accounting Information Systems (AIS) research field emerged around 30 years ago as a subfield of accounting but is at risk to develop further as an isolated discipline. However, given the importance of digitalization and its relevance for accounting, an amalgamation of the parent research field of accounting and the subfield of accounting information systems is pivotal for continuing relevant research that is of high quality. This study empirically investigates the distance between AIS research that is included in accounting literature and AIS research that prevails in dedicated AIS research outlets.

Design/methodology/approach

To understand which topics define AIS research, all articles published in the two leading AIS journals since 2000 were analyzed. Based on this topical inventory, all AIS studies that were published in the top 16 accounting journals, also since 2000, are identified and categorized in terms of topic, subtopic and research methodology. Next, AIS studies published in the general accounting field and AIS studies published in the AIS field were compared in terms of topics and research methodology to gain insights into the distance between the two fields.

Findings

The coverage of AIS topics in accounting journals is, to no small extent, concentrated around the topics “information disclosure”, “network technologies” and “audit and control”. Other AIS topics remain underrepresented. A possible explanation might be the focus on archival studies in accounting outlets, but other elements might play a role. The findings suggest that there is only a partial overlap between the parent accounting research field and the AIS subfield, in terms of both topic and research methodology diversity. These findings suggest a considerable distance between both fields, which might hold detrimental consequences in the long run, if no corrective actions are taken.

Originality/value

This is the first in-depth investigation of the distance between the AIS research field and its parent field of accounting. This study helped develop an AIS classification scheme, which can be used in other research endeavors. This study creates awareness of the divergence between the general accounting research field and the AIS subfield. Given the latter's relevance to the accounting profession, isolation or deterioration of the AIS research must be avoided. Some actionable suggestions are provided in the paper.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 7 June 2021

Huiying (Cynthia) Hou, Hilde Remøy, Tuuli Jylhä and Herman Vande Putte

Triggered by public concerns over office workplace safety during the COVID-19 pandemic, this study sheds light on the office workplace environment and aims to investigate how…

13837

Abstract

Purpose

Triggered by public concerns over office workplace safety during the COVID-19 pandemic, this study sheds light on the office workplace environment and aims to investigate how organisations respond to forces from the external environment (impacted by the COVID-19 pandemic) and how they modify their office workplace management strategically and operationally to suit the stakeholders’ needs and future development in the post COVID-19 period.

Design/methodology/approach

A desktop study was conducted to provide the framework for the in-depth interviews with five corporate real estate (CRE) managers and three workplace consultants. Thematic analysis including coding technique was adopted to analyse the qualitative data.

Findings

The findings show that during the COVID-19 pandemic, most of the intended and implemented office workplace modifications are mainly related to two types of risk control: administrative control and personal protection. At a strategic level, organisations react to the external forces by re-modelling their businesses and working towards re-orienting their CRE strategies, such as portfolio transformation, agile portfolio strategies and redesign of the office workplace, etc.

Originality/value

This is a topical and timely study that presents the general practice of office workplace modification during the COVID-19 pandemic, as well as the related CRE management (CREM) strategies developed for the new normal. The findings obtained through in-depth interviews have well supported the CREM strategic alignment theory. It is foreseen that office workplace management will encounter other challenges due to uncertainties of the COVID-19 pandemic. The findings of this study provide a practical lens to look at the future changes of office workplace environment.

Details

Journal of Corporate Real Estate , vol. 23 no. 3
Type: Research Article
ISSN: 1463-001X

Keywords

Open Access
Article
Publication date: 25 April 2020

Federico Brunetti, Dominik T. Matt, Angelo Bonfanti, Alberto De Longhi, Giulio Pedrini and Guido Orzes

This paper proposes adequate strategies that companies, public administrators and organisations in the education industry can undertake to successfully face the challenges of…

36604

Abstract

Purpose

This paper proposes adequate strategies that companies, public administrators and organisations in the education industry can undertake to successfully face the challenges of digital transformation in a regional innovation system. This research considers stakeholders that operate in the Tyrol–Veneto macroregion (the Tyrol, South Tyrol and Veneto areas), a significant case of moderately innovative European macroregion.

Design/methodology/approach

This study undertakes explorative research based on a qualitative method. It adopts a place-based multi-stakeholder approach to emphasise the role of three categories of stakeholders (companies, educational system and regional governments) in facing digital changes. More precisely, interviews with 60 stakeholders from the Tyrol–Veneto macroregion were conducted and examined via both text mining analysis and content analysis. First, correspondence factor analysis was performed using IRaMuTeQ software to identify homogeneous subsets of concepts (pillars–i.e., macroareas of strategic actions). Second, two coding phases were implemented using NVivo software to detect strategic fields of action and specific strategic actions undertaken to address the challenges of digital transformation.

Findings

The results highlight that digital transformation is a pervasive challenge of regional innovative system that requires a multifaceted set of strategic actions falling into three main pillars. The first pillar, named “culture and skills”, includes three strategic fields of action as follows: digital education, talents and digital culture. The second pillar, named “infrastructures and technologies”, points out the need of information, interaction and artificial intelligence as key strategic fields of action. The third pillar, named “ecosystems”, highlights the importance of investing in medium- to long-term visions, partnerships and life quality. In brief, this study shows that standalone interventions are insufficient to tackle digital transformation from a systemic perspective. Moreover, this study outlines the potential contribution of each category of stakeholder to foster the digitalisation of the Tyrol–Veneto macroregion.

Practical implications

This study highlights the importance of developing digital culture and skills before investing in digital infrastructure and technology in a moderately innovative macroregion. Companies should alter their vision before reconfiguring their business models, invest in smart working and establish contacts with start-ups. In addition, this study recommends that public administration should mainly invest in digital education and partnerships, while, in terms of education and training organisations, it suggests providing digital skills to several cohorts of both students and workers. Policy implications call for the creation of new occasions of cooperation among stakeholders by fostering “table talks” as strategic and policy actions and by making more financial resources available to encourage the digital transformation processes.

Originality/value

The results of this study may be adapted to the characteristics of other regional innovative systems and used as a reference point in terms of the improvement of business, market and local development.

Open Access
Article
Publication date: 24 January 2018

Marija Maruna, Danijela Milovanovic Rodic and Ratka Colic

The paper aims to present a pedagogical model tailored to the development of key competences in the urban planning profession in post-socialist transitional countries that is…

5663

Abstract

Purpose

The paper aims to present a pedagogical model tailored to the development of key competences in the urban planning profession in post-socialist transitional countries that is based on the creation of an integrated platform for dialogue and the development of professional competences as part of the process, whereby students produce their final projects.

Design/methodology/approach

The pedagogical model is based on the principles of education for sustainable development and focuses on the establishment of a repeatable platform for dialogue between students and mentors, members of the mentoring team, the local community, external members of the consulting team of experts and foreign master’s degree programmes, in the process of producing students’ projects. The proposed method addresses several dimensions, including: the education of students, teachers, professionals and local experts, the establishment of a network for cooperation and collaboration and the delivery of practical and usable results.

Findings

The paper provides a comparative overview of the pedagogical model’s application in producing the final master’s degree projects of three generations of students, as well as its alignment with the needs of re-defining the role and reach of the profession of urban planner in an environment of post-socialist transition. The model was improved, enhanced and optimised through this process and then corroborated with its practical implementation.

Originality/value

The innovative pedagogical model comprises an instrument to enhance the professional capacities of all participants in the production of final master’s projects: academics, practitioners and future professionals/students, through discussions of topical issues, innovative modes of work and new professional responses grounded in the local context and tested by a broad range of stakeholders. It is of particular importance for countries in transition experiencing a shift in the paradigm of professional action, especially as the proposed pedagogical model establishes a problem-solving platform that surpasses academia.

Details

International Journal of Sustainability in Higher Education, vol. 19 no. 4
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 2 February 2021

Yang Can and Angela Yung Chi Hou

The advance in higher education in Asian countries is of major interest because it reveals increasing global political and cultural influence in recent years. The review explores…

1681

Abstract

Purpose

The advance in higher education in Asian countries is of major interest because it reveals increasing global political and cultural influence in recent years. The review explores the characteristics of publications from 2013–2018 concerned with the internationalisation of higher education in Asia. The study aims to analyse the current trajectory, including the size, growth trends, and regional networking of this domain, with a goal of identifying the influential journals, authors, and documents, as well exploring the thematic structure and topical issues and trends of this domain.

Design/methodology/approach

241 Scopus-indexed documents were selected and reviewed using a quantitative descriptive way. These documents were analysed by VOS viewer software.

Findings

The results show the most topical issues and trends concern about “Asian immigration and mobility”, “transnational education”, “international students and acculturation”, and “international branch campuses”. Seven main schools of thought were identified and are clearly explained herein, which provides a baseline for future research for new scholars.

Social implications

The present study suggests that trans-regional cooperation is the future of internationalisation in higher education. Asian scholars are recommended to increase cooperation and exchanges with each other, expand channels of contact, further understand and optimise their own advantages, achieve win-win cooperation and make Asia's voice heard in the world in higher education field.

Originality/value

This bibliometric review can predict the main trends in higher education internationalisation in the future and encourage implication of interdisciplinary research in higher education internationalisation.

Details

Higher Education Evaluation and Development, vol. 15 no. 1
Type: Research Article
ISSN: 2514-5789

Keywords

Open Access
Article
Publication date: 8 March 2024

Sanna-Mari Renfors

Higher education institutions and their lecturers are strategic agents and main drivers that contribute to circular economy transition. This requires them to understand the key…

Abstract

Purpose

Higher education institutions and their lecturers are strategic agents and main drivers that contribute to circular economy transition. This requires them to understand the key circular economy competencies and how to integrate circular economy holistically into their curricula with the suitable teaching and learning approaches. This study aims to support them by providing an overview on the characteristics of education for the circular economy (ECE) and suggestions to lecturers to further develop their curricula.

Design/methodology/approach

The data consisted of scientific articles (n = 22) describing circular economy courses in higher education. Qualitative content analysis with quantitative features was performed on the selected articles to answer the research question.

Findings

The findings confirm that the system’s focus is the key issue in ECE. However, to integrate circular economy holistically into the curricula, ECE should be implemented more widely in the context of different industries and market contexts to find innovative teaching and learning approaches. The demand side needs to be incorporated in the courses, as systemic transformation is also about transforming consumption. All levels of implementation and circular economy objectives should be included in courses to promote systems thinking. In addition, innovative forms of real workplace interaction should be increased.

Originality/value

As ECE has started to emerge as a new field of study, this article provides the first integrated overview of the topic.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 3 July 2017

Emma Dickerson, Lee-Ann Fenge and Emily Rosenorn-Lanng

This paper aims to explore the learning needs of general practitioners (GPs) involved in commissioning mental health provision in England, and offer an evaluation of a leadership…

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Abstract

Purpose

This paper aims to explore the learning needs of general practitioners (GPs) involved in commissioning mental health provision in England, and offer an evaluation of a leadership and commissioning skills development programme for Mental Health Commissioners.

Design/methodology/approach

Retrospective mixed method, including online mixed method survey, rating participants’ knowledge, skills, abilities, semi-structured telephone interviews and third-party questionnaires were used. Results were analysed for significant differences using the Wilcoxon Signed Ranks test. Open-ended responses and interview transcripts were analysed thematically.

Findings

Indicative results showed that participants perceived significant impacts in ability across eight key question groups evaluated. Differences were found between the perceived and observed impact in relation to technical areas covered within the programme which were perceived as the highest scoring impacts by participants.

Research limitations/implications

The indicative results show a positive impact on practice has been both perceived and observed. Findings illustrate the value of this development programme on both the personal development of GP Mental Health Commissioners and commissioning practice. Although the findings of this evaluation increase understanding in relation to an important and topical area, larger scale, prospective evaluations are required. Impact evaluations could be embedded within future programmes to encourage higher participant and third-party engagement. Future evaluations would benefit from collection and analysis of attendance data. Further research could involve patient, service user and carer perspectives on mental health commissioning.

Originality value

Results of this evaluation could inform the development of future learning programmes for mental health commissioners as part of a national approach to improve mental health provision.

Details

Leadership in Health Services, vol. 30 no. 3
Type: Research Article
ISSN: 1751-1879

Keywords

Open Access
Article
Publication date: 26 November 2021

Panagiotis Nikolaou

This research seeks to identify evidence of innovation elements in the implementation of a sustainable development ecosystem in the HE environment. For the purposes of this…

1028

Abstract

Purpose

This research seeks to identify evidence of innovation elements in the implementation of a sustainable development ecosystem in the HE environment. For the purposes of this investigation, the use of developmental evaluation has been deemed appropriate to fully explore the depths of the topic.

Design/methodology/approach

The research follows a qualitative approach of inductive reasoning. For the purpose of this developmental evaluation, the collection of information from several stakeholders has been pursued in the study. Both a semi-structured interview and documents analysis were used.

Findings

Different awareness levels among logistics faculty members, while the incentives given are minimal. Availability of grants and lack of tenure are some of the reasons raised. Industry is not cooperative in providing placements/internships restricting students of industry experience. Internationalisation is slow and international collaborations limited. Limited freedom in topical discussions and their implications to learning.

Research limitations/implications

The research has considered possible limitations and used other methods for triangulation of the findings.

Practical implications

Low awareness on the implementation of pedagogical approaches for innovation. Not all faculty can be innovative (owing to current practice) neither they are incentivised to be so. Government spending is very low on R&D – 0.136 of the GDP in 2016. The industry is not ready for University-Business Collaborations, therefore achieving a low theory to practice ratio for students.

Originality/value

In the context in which the research has taken place (HE in Oman), there has been no evaluation (and more so developmental evaluation) previously implemented. Additionally, a longitudinal study, integrated as part of an ESD system targeted to innovation could increase the innovation capacity of the country on the international innovation index.

Details

Higher Education Evaluation and Development, vol. 16 no. 2
Type: Research Article
ISSN: 2514-5789

Keywords

Open Access

Abstract

Details

Learning and Teaching in Higher Education: Gulf Perspectives, vol. 10 no. 1
Type: Research Article
ISSN: 2077-5504

Open Access
Article
Publication date: 14 May 2024

James Otieno Jowi

This paper explores some of the recent developments and transformations in Africa's higher education.

Abstract

Purpose

This paper explores some of the recent developments and transformations in Africa's higher education.

Design/methodology/approach

It employs an extensive review of literature based on some dominant thematic areas characterizing the main trends and developments in Africa's higher education.

Findings

The paper mainly highlights the impacts of academic partnerships on these transformations, with a focus on research, postgraduate training, mobility and some new intra-African initiatives. Following the unprecedented effects of the COVID-19 pandemic, digitalization comes out as an important turning point for Africa's higher education, which should be exploited for more opportunities. The paper calls for collaborative efforts to address the challenges facing Africa's higher education for the repositioning of Africa as a meaningful player in the unfolding global knowledge society.

Practical implications

The outcomes could be useful to researchers focused on international education, policymakers and higher education leaders and international development partners working on higher education in Africa. It could also be useful for structuring future collaborations between Africa and other regions of the world.

Social implications

The paper calls for enhanced and mutually beneficial collaborations and disruption of the imbalances that have characterised North–South collaborations. It proposes some possible approaches and alternatives that could be used for redress.

Originality/value

The paper is original and relies on some of the new developments in Africa, including the impacts of COVID-19 and digitalization on the future of higher education collaborations with Africa.

Details

Journal of International Cooperation in Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2755-029X

Keywords

1 – 10 of 132