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This study aims to explore the provision of accounting ethics education in Ethiopian accounting programs through structuration theory.
Abstract
Purpose
This study aims to explore the provision of accounting ethics education in Ethiopian accounting programs through structuration theory.
Design/methodology/approach
A qualitative case study methodology was used, and data were collected through semistructured interviews with faculty members, practitioners and regulatory bodies. The interview transcripts were analyzed using thematic analysis. Accounting curricula were also analyzed to triangulate and support the findings.
Findings
The study revealed a significant gap in the status of accounting ethics education, primarily attributed to a misunderstanding of its importance. While faculty initiatives and student interest have partially mitigated this gap, systemic challenges such as rigid curricula, a lack of awareness and commitment, resource constraints and limited stakeholders’ support persisted. A combined approach to accounting ethics education is required to foster ethical behavior. Hence, the structuration theory highlighted how meanings, power dynamics and norms and values constrained and enabled the provision of accounting ethics education.
Research limitations/implications
The study emphasized the need for stakeholders to influence policymakers’ perceptions regarding the significance of accounting ethics education. The study also provided empirical support for structuration theory. Future research should involve cross-cultural comparisons and explore the ethical behavior of accounting professionals using diverse research designs to highlight the gaps and inform effective educational interventions.
Originality/value
This study contributes to the theoretical application of structuration theory in accounting ethics education. It underscores the critical role of comprehensive curricular reforms, stakeholder engagement and resource allocation.
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Long Thang Van Nguyen, Donna Cleveland, Chi Tran Mai Nguyen and Corinna Joyce
This study explores how problem-based learning (PBL) programs can address Sustainable Development Goals (SDGs) via the higher education (HE) curriculum, teaching materials and…
Abstract
Purpose
This study explores how problem-based learning (PBL) programs can address Sustainable Development Goals (SDGs) via the higher education (HE) curriculum, teaching materials and relevant assessments, supporting learning at scale for HE institutions.
Design/methodology/approach
Employing SDGs and their indicators as the coding framework, our two-phase study evaluates the curriculum and teaching materials of seven PBL programs at a leading higher education institution (HEI). The first phase involved a content analysis to assess the degree of sustainability integration in 156 relevant courses. The second phase applied a semi-automated mapping protocol to analyze learning and teaching materials in 120 relevant courses.
Findings
The school aligns with 17 SDGs (100%), covering 94 indicators (55.62%). On average, each program within the school addresses over ten of these goals and incorporates more than 24 associated indicators. However, the study reveals an imbalance in the incorporation of SDGs, with some goals not yet deeply and comprehensively embedded in the curriculum. While there is a substantial focus on sustainability theories, the practical implications of SDGs in emerging countries, particularly through case studies and assessments, require significant enhancement.
Practical implications
Mapping SDGs allows HEIs to identify strengths and gaps in SDG integration, thereby improving the PBL approach to enhance student work readiness in sustainability-focused careers.
Originality/value
Through the lens of transformative learning theory, this study provides evidence of SDG integration into PBL curricula. It highlights a mapping methodology that enables HEIs to evaluate their sustainability readiness in curriculum, teaching materials and relevant assessments.
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Kevin K.W. Ho, Ning Li and Kristina C. Sayama
This research uses a multifaceted approach to develop an MPA/MPP curriculum to support a data science track within the existing MPA/MPP programs by identifying the core and…
Abstract
Purpose
This research uses a multifaceted approach to develop an MPA/MPP curriculum to support a data science track within the existing MPA/MPP programs by identifying the core and elective areas needed.
Design/methodology/approach
The approach includes (1) identifying a suitable structure for MPA/MPP programs which can allow the program to develop its capacity to train students with the data science and general public administration skills to solve public policy problems and leave explicit space for local experimentation and modification; (2) defining bridging modules and required modules for the MPA/MPP programs; and (3) developing of data science track thought to make suggestions for the inclusion of suitable data science modules into the data science track and benchmarking the data science modules suggested with the best practices developed by other professional bodies. The authors review 46 NASPAA-accredited MPA/MPP programs from 40 (or 22.7%) schools to identify the suitable required modules and some potential data science and analytics courses that MPA/MPP programs currently provide as electives.
Findings
The proposal includes a three-course (six–nine credits, not counted in the program but as prerequisites) bridging module, a nine-course (27 credits) required module and a five-course (15 credits) data science track/concentration.
Originality/value
This work can provide a starting point for the public administration education community to develop graduate programs focusing on data science to cater to the needs of both public managers and society at large.
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Ralph E. McKinney, Ben Eng and Ricky J. Weible
This paper aims to present a case study on how the strong relationships with multiple stakeholder groups can benefit educational programs through the curriculum redesign process…
Abstract
Purpose
This paper aims to present a case study on how the strong relationships with multiple stakeholder groups can benefit educational programs through the curriculum redesign process by using the experience of Marshall University and Intuit.
Design/methodology/approach
This paper highlights how Marshall’s faculty used Intuit’s Design Thinking process to engage with stakeholders to innovate a curriculum that is sustainable and socially responsible and transfers workforce skills and concepts. This case describes how to: involve stakeholders to discover their pain points and desired outcomes, develop prototype curriculums from stakeholders’ feedback and test and iterate prototype curriculums on stakeholders until their expectations (e.g. quality, innovation and value) of the curriculum are exceeded.
Findings
Faculty applied Design Thinking to engage with stakeholders to infuse contemporary knowledge and skills that positively impact their workforce development and societal goals into the curriculum. This process promoted critical thinking and a “stakeholder-centered” orientation with various groups including AACSB and employers. These curriculum changes ultimately provide greater experiences to students while providing relevant skills of interest to employers and society.
Originality/value
Stakeholders are often consulted on educational programs; however, it is unusual for an industry stakeholder to provide their best innovative practices to assist colleges with the transformation of academic curriculums. Moreover, it is unusual for higher education institutions to fully embrace these industry processes and integrate these experiences within their collective culture. Finally, the detailing of this case allows for other colleges to apply these concepts to their curriculums.
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Donna Maria Blancero and Erin A. Kelley
This chapter underscores the increasing importance of diversity, equity, inclusion, and justice (DEIJ) education in business schools, citing societal disparities, corporate…
Abstract
This chapter underscores the increasing importance of diversity, equity, inclusion, and justice (DEIJ) education in business schools, citing societal disparities, corporate commitments, and social movements. The Association to Advance Collegiate Schools of Business (AACSB) emphasizes the role of diverse representation in faculty, staff, and curriculum to inspire learners and foster diverse leadership in business. The call for integrated DEIJ throughout the business curriculum is not new, and the text suggests introducing these topics through a stand-alone foundational course. It acknowledges the challenges of curricular changes and recommends democratic processes for effective implementation. This chapter encourages exploring the impact of biases in artificial intelligence (AI) and suggests incorporating discussions on AI tools like ChatGPT as educational opportunities to address biases within the context of business and society.
Elizabeth Price, Dawn Theresa Nicholson, Rachel Dunk, Cormac Lawler, Matthew Carney, Valeria Ruiz Vargas, Sally Veitch, Sophie Leigh, Matt Singleton and Sarah Mottram
Recognising that there is increasing urgency to equip graduates to become future leaders in delivering the sustainable development goals (SDGs), this study presents a critical…
Abstract
Purpose
Recognising that there is increasing urgency to equip graduates to become future leaders in delivering the sustainable development goals (SDGs), this study presents a critical analysis of a whole-institution approach to embedding education for sustainable development (ESD) in curricula. This study aims to explore the wider reach of adopting a similar approach within varied professional practices and institutional settings.
Design/methodology/approach
The approach is mixed-methods action research framed within a revised institutional strategy. The authors place this in the wider context of ESD in higher education.
Findings
Embedding ESD in curricula and recognition of its relevance across all disciplines were important to stakeholders. These outcomes translated into strategic commitments. Within the first year of the strategy, Carbon Literacy was embedded in almost 20% of courses and in progress in a further 25%; ESD was embedded in 42% of courses and in progress in a further 7%; and over 80% of students agreed with the statement “My course provides me with the opportunities to gain knowledge and skills relating to sustainable development”.
Originality/value
This work demonstrates effective measures that can be amplified across the sector, framed by two overarching principles that are effective regardless of context: demonstration that sustainability adds value to academic activities and consultation and co-creation to build a shared vision and support for change.
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Heather Bailie Schock, Yvonne Franco and Madelon McCall
Most teacher preparation programs (TPP) provide little instruction on mitigating the stress-related consequences of teaching (Miller and Flint-Stipp, 2019). This study aims to…
Abstract
Purpose
Most teacher preparation programs (TPP) provide little instruction on mitigating the stress-related consequences of teaching (Miller and Flint-Stipp, 2019). This study aims to provide empirical support for including a self-care unit in teacher preparation curricula to address the secondary trauma and stressors inherent to the teaching profession (Essential 2; NAPDS, 2021; Sutcher et al., 2019).
Design/methodology/approach
This investigation occurred in an elementary TPP at a private southeastern US university and spanned two years, utilizing a mixed methods approach.
Findings
Findings suggest that after experiencing a 5-week self-care unit, preservice teachers exhibited a statistically significant increase in well-being and a newfound recognition of the need to prioritize self-care for effective teaching, suggesting its potential effectiveness in reducing burnout and attrition.
Research limitations/implications
While this study provided valuable insights into the implementation and impact of a self-care unit within the context of elementary education majors at a mid-sized private university in the USA, it is essential to acknowledge its limitations. One notable limitation is the relatively homogenous sample, primarily consisting of White female participants.
Practical implications
The implications of this study are critical for teacher education policy and practice, advocating for including self-care curricula to enhance teacher well-being and, by extension, prepare teachers with a skillset to support their career trajectory (Essential 3; NAPDS, 2021).
Originality/value
This recommendation underscores the collaborative efforts between TPPs and partnership schools to implement such initiatives effectively, representing a pivotal step toward better-preparing teachers to manage the demands of their profession while prioritizing their mental health (Essentials 4 & 5; NAPDS, 2021).
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Kesavan Manoharan, Pujitha Dissanayake, Chintha Pathirana, Dharsana Deegahawature and Renuka Silva
A rise in productivity is associated with higher profits, competitiveness and the sustainability of an industry and a nation. Recent studies highlight inadequate labour…
Abstract
Purpose
A rise in productivity is associated with higher profits, competitiveness and the sustainability of an industry and a nation. Recent studies highlight inadequate labour supervision and training facilities as the main causes of productivity-related challenges among construction enterprises. This study aims to evaluate the construction supervisors' capabilities in applying the required elements of work practices for enhancing the performance and productivity of construction operations using a case study.
Design/methodology/approach
A new construction supervisory training programme was developed through comprehensive sequential processes, and 64 construction supervisors underwent training . Marking guides with different levels of descriptions/standards were developed through consultations with experts and literature reviews, and the supervisors' capabilities were assessed under 64 competency elements of 12 competency units.
Findings
The findings show a clear cross-section of all the required competencies of construction supervisors with various levels of standards/descriptions, leading to a new generalised guideline that helps to comprehend what degrees of skills can be taken into account in supervision attributes. Statistical tests and expert reviews were used to ensure the generalisability of the research applications and the reliability of the results.
Research limitations/implications
Despite the study findings being limited to the Sri Lankan construction industry, its applicability could create considerable impacts on the current/future practices of the construction sector in developing countries as well as other developing industries.
Practical implications
The study adds new characteristics and values to construction supervision practices that can be remarkable in encouraging construction supervision to drive the sustainability of construction practices. The study findings are significant in decision-making/planning procedures related to technical comprehension, industry training, scientific documentation, adherence to workforce employment constraints and job outputs. This paper describes the further extensive implications and future scopes of the study elaborately.
Originality/value
This study addresses the knowledge gap in the industry related to the development of protocols and application methodologies necessary to track their performance. The study opens a new window that inflows knowledge attributes to the industry sector along with the necessary comparison of the relevant competency elements to predict/comprehend what levels of capabilities can be theoretically considered and practically applied in supervision characteristics.
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Andrew Ebekozien, Clinton Aigbavboa, Mohamad Shaharudin Samsurijan, Noor Alyani Nor Azazi and Okechukwu Dominic Saviour Duru
Studies show that building information modelling (BIM) technology can improve construction productivity regarding the design, construction and maintenance of a project life cycle…
Abstract
Purpose
Studies show that building information modelling (BIM) technology can improve construction productivity regarding the design, construction and maintenance of a project life cycle in the 21st century. Revit has been identified as a frequently used tool for delivering BIM in the built environment. Studies about BIM technology via Revit are scarce in training middle-level workforce higher education institutions. Thus, this study aims to investigate the relevance of BIM technology and offer measures to promote digitalisation in Nigeria’s built environment polytechnic undergraduates via Revit.
Design/methodology/approach
Given the unexplored nature of training the middle-level workforce in Nigeria, 37 semi-structured virtual interviews were conducted across Nigeria, and saturation was achieved. The participants were knowledgeable about construction-related BIM. The researchers used a thematic analysis for the collected data and honed them with secondary sources.
Findings
Improved visualisation of design, effective and efficient work productivity, automatic design and quantification, improved database management and collaboration and data storage in the centrally coordinated model, among others, emerged as BIM’s benefits. BIM technology via Revit is challenging, especially in Nigeria’s polytechnic education curriculum. The 24 perceived issues were grouped into government/regulatory agencies-related, polytechnic management-related and polytechnic undergraduate students-related hindrances in Nigeria’s built environment.
Research limitations/implications
This study is limited to BIM implications for Nigeria’s built environment polytechnic undergraduates.
Originality/value
This study contributes to the literature paucity in attempting to uncover perceived issues hindering the implementation of BIM technology via Revit in training Nigeria’s built environment polytechnic undergraduates via a qualitative approach.
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Through a project of cooperation between the Ministry of Heritage and Tourism (MHT) and Sultan Qaboos University (SQU), a team including faculty members, technicians and students…
Abstract
Purpose
Through a project of cooperation between the Ministry of Heritage and Tourism (MHT) and Sultan Qaboos University (SQU), a team including faculty members, technicians and students from the SQU department of civil and architectural engineering (CAE), was involved in the project of documentation, survey and the development of management plans of four (4) Omani Vernacular settlements (Harat). Such an experience was meant to initiate students from different levels in undergraduate programs of civil and architectural engineering to the fieldwork and professional practice in the field of built heritage studies. The present research aims to explore the effect of such an experience on the learning process and skills acquired by the involved students.
Design/methodology/approach
The research was undertaken with students of CAE undergraduate programs at SQU. The documentation method has been implemented in 4 different settlements with the same students. A questionnaire has been administered to the participating students after their graduation to collect their feedback regarding the benefits of this experience on their education and skills development. The data was complemented by active observation and semi-directive interviews with some students randomly selected among the respondents to the questionnaire.
Findings
The outcome of each documentation campaign as well as the results of the questionnaires administered revealed that this experience has raised students' awareness about the importance of studying the built heritage and safeguarding it. The research has shown that important soft skills, such as team-working, leadership and communication, have been consolidated. It has also revealed that this experience was an opportunity for students to discover the variety of options within the profession of architecture and its intellectual and ethical responsibilities. Such aspects are hardly grasped when taught within a “classical” teaching/learning setting.
Research limitations/implications
The main limitations of this research were the hard working conditions during the summer in Oman and the direct interaction of the students with the buildings. Even cautious, such interaction represents a risk for an already fragile heritage.
Practical implications
The paper includes a detailed description of the architectural documentation tools and methods used in the case studies. These tools and methods can easily be applicable, with slight adaptations, in other architectural documentation projects involving undergraduate students. The documentation methodology and the generated corpus of 3D digital models can be used in other documentation projects and further studies such as architectural typologies, bioclimatic properties, natural ventilation patterns, daylight performance, etc.
Originality/value
This paper reports on the outcomes of the first experience of its kind in Oman and the Gulf region, where undergraduate students (predominantly females) were involved in an interdisciplinary project for the documentation of important vernacular settlements and their buildings. The added value of this research is that its methodology can be a reference for professors of Architecture and related specialties aiming to integrate research and field work with education.
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