Search results

This paper reviews studies that have examined how accounting information impacts commercial lending judgments. Issues discussed involve the usefulness of accounting data in lending decisions, effects of different accounting methods on lenders’ judgments, bankruptcy and default judgments, and decision processes pertaining to the use of accounting information in lending decisions. Additionally, the paper reviews the research on how audits and other forms of assurance influence commercial loan officers’ judgments. Topics include the way perceived auditor independence influences loan officers’ judgments, the impact of financial statement audits and audit opinions on lending decisions, how internal control reports and other CPA firm reports influence loan decisions, ways in which audit report disclosures and wording impact lending decisions, how perceived auditor quality affects lending decisions, and the effects of limited assurance engagements on loan officers’ judgments.

Students with disabilities consistently underperform on academic achievement tests. In part, this is due to teachers being underprepared to provide the evidence-based instruction needed to help students with disabilities succeed. Historically, professional development (PD) has been provided to educators yielding disappointing results. In this chapter, what is known about the components of effective PD and how to evaluate a PD program will be discussed. In particular, the role of coaching and the use of technology in PD models will be explored. The next steps in improving PD will be discussed.

In this chapter, we discuss teaching physical education to Black male students in urban schools. We present a brief account of the history and status of physical education and specifically examine school physical education, particularly for Black male students in urban geographical contexts. We also offer strategies to counter the narrative of Black male school failure and present strategies for addressing the needs of urban teachers and Black male students.

This chapter traces the evolution of personality trait research in the behavioral accounting literature and offers suggestions for past and future trends. These personality traits include, among others, those measured by the Myers-Briggs Type and Five Factor models (FFMs), Type A/B, tolerance for ambiguity, locus of control, authoritarianism, and the Dark Triad components of narcissism, Machiavellianism, and psychopathy. In a broad spectrum analysis of accounting journals without regard to timing or geographics, we attempt to capture the major phases of personality trait research and provide suggestions as to the surrounding environment for such progressions in the literature. In addition to more established research streams, this chapter also discusses other personality traits that have only been marginally investigated in the accounting literature, and possible directions for future research.

This chapter explains how special education is an integral part of the US system of public education; detailing the critical rationale for distinctions and specializations as well as how both general and special education might improve in the future delivery of an evidence-based educational system. Particular attention will be given to the importance of maintaining a structure that protects special education's particular purpose for a specific population, with the conceptual framework that preserving and enhancing special education's special and specialized identity are critical to adequate service delivery for the most vulnerable populations of students, families, and communities.

The financial reporting practices of modern day organizations operating in a knowledge‐based economy will eventually change as intangible assets increasingly become such organizations' most valuable assets. Financial reports need to be supported by intangible performance metrics, in order to ensure that the reports are rigorously interpreted and applied, and if any issues or problematic practices exist, they may be identified and resolved in a timely fashion. This paper aims to focus on this issue.

This paper provides support for the use of knowledge value‐added (KVA) metrics to assist firms in better understanding, evaluating, and reporting intangible assets, and to provide them with more transparency in their operations. Currently, the general consensus seems to be that before any real progress can be made in converging intangible performance metrics with traditional financial reports, modern day organizations need to more actively depict their intangible assets.

A case study demonstrated how KVA measures support financial ratios of a company as well as providing for a better comparison of one industry with another. Further, from this case study the KVA methodology provided an approach for objectively obtaining information about the performance of knowledge assets as well as a means of benchmarking organizations operating in a knowledge economy.

Future research should empirically test whether an organization's performance and operations is better captured by the added value of intangible measures, such as KVA metrics.

The paper shows that implementing intangible asset measures, along with traditional financial measures may provide a better overall platform that is understandable to managers, creditors, investors, and public institutions.

Over the past years, the educational environment has undergone a revolution, caused mainly by the wide diffusion of information and communication technologies (ICTs), and the multiscalar implications of the Covid-19 pandemic. This chapter taps into educators’ first-hand experience relating to the adoption of online technologies in an action learning process during the pandemic. Action learning is one of the experiential training methodologies aimed at individual, group, and organizational growth and development through practical, hands-on experience. It is an educational process that facilitates and improves the mechanism and functioning of groups of people who come together to support real challenges or activities, also by learning from direct experience. To this end, the case study of a University Master Course in leadership and change management is examined, based on unstructured interviews and analysis of written documents. The case study represents an emblematic case of adaptation and response to the change imposed by Covid-19 through the promotion of an innovative teaching and learning method. Results show how the adjustments devised to cope with the consequence of teamwork virtualization proved to be synergistic, delivering positive outcomes in terms of participants satisfaction, learning and impact, and producing deeply innovative change management projects. Implications for theory and practice are discussed.

The purpose of this paper is to investigate delay factors within private housing construction in Northern Ireland. Delays are inherent throughout the construction industry and create major difficulties in terms of project performance and client satisfaction. Whilst a voluminous body of international literature has investigated pertinent delay factors within construction projects, there is a relative paucity of research which offers a more delineated exploration of delay factors affecting private housing development schemes, particularly in the UK context.

This study applies questionnaire survey research to examine the relative importance of 75 delay attribute factors for housing construction projects in Northern Ireland. The approach applies both a relative rank and principal component analysis to distil the key factors impinging upon the delay process in housing construction.

The key finding from this research is that delays within the housing construction sector in Northern Ireland can be attributed to deficiencies in site management, ineffective communication strategies and a lack of coordination between key stakeholders involved in the construction process.

The study adds to the existing knowledge base and provides stakeholders with information on factors, which, if properly risk assessed and understood, can improve housing construction performance. The findings are of relevance to construction industry practitioners, policy makers and researchers with lessons learned serving as a basis for future policy development as well as affording an information platform for improving the efficiency and expediency of housing provision internationally.