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This classroom activity helps students tie together the concepts of absorption costing for inventory, selling and administrative (SA) cost calculations, and sales price decisions. It shows students how all costs fit together and are used to make business and pricing decisions, synthesizing discrete sections of most managerial or cost accounting books into a complete process. The activity is designed to be run in one 75-minute class session using an Excel template that allows students to focus on business decisions and less on the mechanics of completing calculations. The seven segments of the activity have students calculate target cost, allocate items of overhead into production and service departments, calculate absorption product cost, allocate SA to the production departments, determine the full cost, evaluate product viability, and calculate target price. At the end of the activity, students better understand how all these cost items fit together in a manufacturing setting.

The paper discusses the use of co-design for staff professional learning within higher education. It suggests that three distinct approaches to professional learning can be characterised as help-yourself platforms/services, drive-by workshops and co-design workshops. It makes pragmatic suggestions for where co-design might be used and heuristics for its successful use, based upon the authors' collective experiences.

This practitioner paper presents a case-study of co-design in a university context. Staff from across disciplinary boundaries were brought together to co-design novel learning experiences for students for a non-traditional context.

Findings from a case study are used to highlight the strengths of a co-design approach, as understood through the lenses of networked learning and self-determination theory. It juxtaposes co-design for staff learning with other approaches and finds it to be valuable and underutilised.

The research discusses a single case study involving two workshops with a sample size of 112 participants. It is included as an example of co-design for professional learning in higher education.

Co-design for professional learning in higher education is poorly understood and presently underutilised. This paper addresses this gap by presenting an example of co-design for professional learning in higher education and theorising its significance.

The goal of this review is to conduct an exploratory literature review on trauma-informed approaches in libraries to understand how librarians are discussing trauma-informed approaches and their integration into professional practice.

The author reviewed materials indexed in selected EBSCOHost databases. Included materials from selected EBSCOHost databases were available to the author in full text, in the English language and about trauma-informed approaches in libraries. Items were excluded from this review if they were a review of another work, a thesis or dissertation, or letters to or from the editor.

Twenty-five publications were included in this analysis. Publications included described approaches in school libraries, academic libraries and public libraries. Key topics are racial trauma-informed practices, trauma-informed teaching, resisting re-traumatization, social work and the effects of workplace trauma on the library workforce.

Trauma-informed approaches are gaining popularity in a variety of disciplines as the world copes with the turbulent events of recent years. The practical implications of this review are to explore the emergence of trauma-informed approaches in libraries to understand the current publishing landscape on this topic.

While librarians are writing about this approach and some are incorporating it into their practice, an analysis in the form of an exploratory literature review to summarize this work has not been done. Understanding how libraries are incorporating this trauma-awareness and trauma-informed principles into the work is crucial for identifying the future approach to library services.

This study aims to illustrate how white supremacy culture can be produced within nonprofit organizations with a mandate to serve marginalized communities and provide practical suggestions for preventing oppression.

The site of inquiry was a nonprofit organization in south central Texas that provides social support to queer and trans youth. Through critical ethnography, the researchers evaluated the organization's processes and structure (including hierarchy, decision-making, fundraising and interactions between leaders, partners and affected groups) to explore how the organization perpetuated attributes of white supremacy culture.

Data reveal that the organization alienates the youth, volunteers and employees through defensiveness, fear of open conflict, paternalism, perfectionism and power-hoarding.

A dearth of research focuses on how white supremacy culture manifests in organizations serving marginalized communities. This paper addresses this gap by focusing on a nonprofit organization in central Texas that supports queer and trans youth. The authors offer recommendations for addressing white supremacy culture in organizations and suggest future research opportunities.

Building on the concept of “impact literacy” established in a previous paper from Bayley and Phipps, here we extend the principles of impact literacy in light of further insights into sector practice. More specifically, we focus on three additions needed in response to the sector-wide growth of impact: (1) differential levels of impact literacy; (2) institutional impact literacy and environment for impact; and (3) issues of ethics and values in research impact. This paper invites the sector to consider the relevance of all dimensions in establishing, maintaining and strengthening impact within the research landscape. We explore implications for individual professional development, institutional capacity building and ethical collaboration to maximise societal benefit.

This chapter is on positive education in primary schools (including pre-schools), and how programmes that use interventions from positive psychology (PPIs) can have positive effects (academic and for well-being), on children in this age group (up to 11 years). It explores some of the key challenges of implementing PPIs at younger ages and why, compared to secondary schools, limited studies of PPIs in pre- and primary schools exist. Based on the author’s personal experience of successfully delivering a multiple PPI (mPPI) in a primary school in the United Kingdom, the chapter also presents a case study. In particular, a mPPI known as Hummingbird Primary, adapted from the Hummingbird Project which has successfully been delivered in high schools; see Chapter 3. The case study presents an overview of the mPPI, the impact it had and some of the lessons learned. The chapter concludes with recommendations for educators wishing to implement PPIs in a whole primary school setting.

This study aims to investigate the growing use of financial metrics (such as return on investment [ROI]) to measure performance and evaluate human capital (HC) investments.

The research employed an embedded case study approach, examining how one ROI approach was applied to evaluating HC investments, across three sectors (corporate, public health and international development).

Three major findings emerged in this study: First, interpretations of ROI can lead to ambiguity during implementation. ROI is interpreted trichotomously – metaphorically, as a desire for value; literally, as a metric; and procedurally, as a method for planning and evaluating HC investments. Second, understanding, measuring and tracking the domains of people performance (cognitive, affective and psychomotor) is vital to evaluating the impact of HC investments because this is where the change in behavior occurs. Third, although the logic model measures the change in process following an intervention (input-activity-output-outcome-impact), other approaches measure the change in behavior of people in the intervention (people performance).

These findings provide clarity for practitioners about challenges when applying ROI.

This is the first study to explore how the ROI financial metric is applied in a new domain by first examining its interpretation. It elucidates the use of ROI in practice, as well as the different purposes of key ROI approaches.

Using building information modelling (BIM) technology, a conventional structure in this study was converted into a green building to measure its energy usage and CO2 emissions.

Digital images of the existing building conditions were captured using unmanned aerial vehicle (UAV), and were fed into Meshroom to generate the building’s geometry for 3D parametric model development. The model for the existing conventional building was created and converted to an energy model and exported to gbXML in Autodesk Revit for a whole building analysis which was carried out in the Green Building Studio (GBS). In the GBS, the conventional building was retrofitted into a green building to explore their energy consumption and CO2 emission.

By comparing the green building model to the conventional building model, the research found that the green building model saved 25% more energy while emitting 46.8% less CO2.

The study concluded that green building reduces energy consumption, thereby reducing the emission of CO2 into the environment. It is recommended that buildings should be simulated at the design stage to know their energy consumption and carbon emission performance before construction.

Occupant satisfaction, operation cost and environmental safety are essential for sustainable or green buildings. Green buildings increase the standard of living and enhance indoor air quality.

This investigation aided in a pool of information on how to use BIM methodology to retrofit existing conventional buildings into green buildings, showing how green buildings save the environment as compared to conventional buildings.

Benchmarking e-government and digital society developments using relevant indicators provides crucial insights into what aspects to consider while building a resilient digital society in which digital public services are delivered effectively and sustainably. The purpose of this paper is to analyse selected indices and indicators over the years and provide findings and recommendations on what indicators contribute most to the development.

A mixed research approach was used to conduct the research and collect, analyse and interpret data. A qualitative analysis involving the search, decomposition and comparison approaches to identify e-government and digital society reports, indices, rankings and indicators was followed by a quantitative analysis comprising of regression and cluster analyses.

The findings revealed that changes in the mix of indicators used by e-government and digital society indices can be attributed to advances in ICT and channels through which people communicate and receive information. The authors found that digital and telecommunication infrastructures and the quality of their parameters such as broadband have the biggest influence on progress of the e-government and digital societies developments and contribute most to clustering of the EU member states into groups.

The paper provides insights into how the structures of related indices changed over the years and how different indicators contribute to benchmarking of e-government and digital society developments by means of their weights. It provides governments with recommendations on which indicators to focus most.

This study aims to focus on the five most relevant and discursive emerging technologies in accounting (cloud computing, big data and data analytics, blockchain, artificial intelligence (AI) and robotics process automation [RPA]). It investigates the adoption and use of these technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey.

The study investigates the adoption and use of emerging technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey. This study considers the said nature and characteristics of emerging technologies and proposes a model using the factors that have been found to be significant and most commonly investigated by existing prior technology-organization-environment (TOE)-related technology adoption studies. This survey applies the TOE framework and examines the influence of significant and most commonly known factors on Canadian firms’ intention to adopt the said emerging technologies.

Study results indicate that Canadian accounting professionals’ self-assessed knowledge (about these emerging technologies) is more theoretical than operational. Cloud computing is highly used by Canadian firms, while the use of other technologies, particularly blockchain and RPA, is reportedly low. However, firms’ intention about the future adoption of these technologies seems positive. Study results reveal that only the relative advantage and top management commitment are found to be significant considerations influencing the adoption intention.

Study findings confirm some results presented in earlier studies but provide additional insights from a new perspective, that of accounting professionals in Canada. The first limitation relates to the respondents. Although accounting professionals provided valuable insights, their responses are personal views and do not necessarily represent the views of other professionals within the same firm or the official position of their accounting departments or firms. Therefore, the exclusion of diverse viewpoints from the same firm might have negatively impacted the results of this study. Second, this study sample is limited to Canada-based firms, which means that the study reflects only the situation in that country. Third, considering the research method and the limit on the number of questions the authors could ask, respondents were only asked to rate the impact of these five technologies on the accounting field and to clarify which technologies are used.

This study’s findings confirm that the organizational intention to adopt new technology is not primarily based on the characteristics of the technology. In the case of emerging technology adoption, the decision also depends upon other factors related to the internal organization. Furthermore, although this study found no support for the effect of environmental factors, it fills a gap in the literature by including the factor of vendor support, which has received little attention in prior information technology (IT)/ information system (IS) adoption research. Moreover, in contrast to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study findings may serve as a guide for researchers, practitioners, firms and other stakeholders, particularly technology providers, interested in learning about emerging technologies’ adoption and use in Canada and/or in a relevant context. Contrary to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study provides insights into the said technologies’ actual adoption and improves the awareness of firms and stakeholders to the effect of some constructs that influence the adoption of these emerging technologies in accounting.