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Book part
Publication date: 27 June 2008

Rebekah Sheely Heath

This study examines the effect of using a computerized decision aid on student cognitive effort and learning in the first tax course. Students at a mid-western university…

Abstract

This study examines the effect of using a computerized decision aid on student cognitive effort and learning in the first tax course. Students at a mid-western university in the United States prepared a 1040 tax return using either paper or tax software from a given set of taxpayer information. Students using paper forms reported higher levels of cognitive effort than did students using the tax software, however, no association between self-efficacy and cognitive effort was found. A test for association between decision aid type and inferential (higher-level) learning (the third level of Bloom's taxonomy) found cognitive effort to be statistically significant. The study also found a significant interaction between cognitive effort and experience. These results suggest that paper forms, which require students to work through task processes, may be better instructional tools for helping students acquire a deeper understanding of subject matter. Although tax software provides potential benefits of increased accuracy and speed, practitioners should be aware of its limitations as a learning tool.

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Advances in Accounting Education
Type: Book
ISBN: 978-1-84950-519-2

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Book part
Publication date: 16 October 2020

Dawn Anderson and Donald (Don) Wengler

Auditing textbooks include summary level coverage of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, but textbook coverage is…

Abstract

Auditing textbooks include summary level coverage of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, but textbook coverage is too brief to support a strong understanding of auditor independence. Independence rules have the force of professional law for the independent auditor (PCAOB, 2015). Threats to firm independence can arise from events and circumstances such as investments in the client, loans from the client, past-due fees, contingent fees, deposits in the client, gifts and job offers. Student test results from a five-year rotation of alternative auditor independence lecture support materials demonstrate that using the actual AICPA Code of Professional Conduct reduces student performance. However, this drag on student performance was mostly offset by the positive impacts of simultaneous use of an independence decision tree developed for this chapter and tested as a teaching material for classrooms use.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83867-669-8

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Book part
Publication date: 13 December 2004

Jacob G. Birnberg

The cycle in research in management accounting has been one of importing new ideas from other disciplines followed by a period of introspection when the new ideas are…

Abstract

The cycle in research in management accounting has been one of importing new ideas from other disciplines followed by a period of introspection when the new ideas are integrated into the fabric of management accounting research and practice. There are good reasons to believe that management accounting is again at the point where it should look outside its own research domain for new ideas.

This paper proposes several areas where management accounting researchers may find new, interesting and productive research. Within these areas a variety of specific research topics are suggested and potential research questions are raised.

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Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-139-2

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Article
Publication date: 20 June 2008

Alex Bennet and David Bennet

The purpose of this paper is to explore the role of emotion in learning, specifically, e‐learning and its relationship to the phenomenon called energetic learning.

Abstract

Purpose

The purpose of this paper is to explore the role of emotion in learning, specifically, e‐learning and its relationship to the phenomenon called energetic learning.

Design/methodology/approach

After first presenting operation definitions, the paper looks through the lens of new findings in neuroscience to build an understanding of the role of emotions in learning, then focuses specifically on how e‐learning systems contribute to energetic learning, providing examples of e‐learning platforms and software programs currently available that have specific attributes contributing to energetic learning.

Findings

With technology comes a natural excitement in terms of connectivity and its support of self‐driven, experiential learning which is part of the evolutionary heritage. As the understanding of the neuroscience and biology of human learning advances, the personal needs of individual learners are being begun to understand better. Bringing these needs together with e‐learning system capabilities will offer a significant jump in the learning rate and efficiency as we move into a future filled with change, uncertainty, complexity and anxiety.

Originality/value

The paper introduces the concept of energetic learning with specific focus on the contribution of e‐learning to energetic learning.

Details

VINE, vol. 38 no. 2
Type: Research Article
ISSN: 0305-5728

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Article
Publication date: 8 April 2014

John P. Wilson and Colin Beard

Marks and Spencer's Plan A environmental strategy is an ambitious one which addresses economic, social and environmental considerations. As part of this process it…

Abstract

Purpose

Marks and Spencer's Plan A environmental strategy is an ambitious one which addresses economic, social and environmental considerations. As part of this process it recently used a sustainable learning store strategy to develop, capture and disseminate learning before, during and after construction so that learning could be transferred to future projects. Significantly, the strategy did not draw on “traditional” learning organisation concepts; instead it developed its own bottom-up approach to identify the important areas for learning. The practices developed for the learning store were then evaluated against a learning organisation blueprint.

Design/methodology/approach

A literature review of learning organisations in construction was complemented by a case study of the prototype Marks and Spencer learning store. The strategies adopted by the company were assessed against Pedler et al.'s blueprint for a learning company.

Findings

The systematic learning store strategy developed by Marks and Spencer matched the 11 main criteria described by Pedler et al.'s learning company blueprint and also included managing and leading. The strategies adopted by M&S have the potential to be adopted by other organisations seeking to become environmentally sustainable learning organisations.

Research limitations/implications

This case study was undertaken from the perspective of one retail organisation and did not directly evaluate the other stakeholders. It was also largely cross-sectional in nature and describes the learning which occurred but not its application to any subsequent downstream projects. Its applicability to other industries and organisations therefore needs to be investigated further.

Practical implications

The strategies used during the development of the Marks and Spencer's learning store have the potential to be adopted by other retail, construction and organisations from other sectors and have significant benefits to the environment.

Originality/value

Little has been written about the practical application of sustainability approaches for learning organisations. The scale and scope of the Plan A strategy would not appear to have been achieved by other organisations.

Details

The Learning Organization, vol. 21 no. 2
Type: Research Article
ISSN: 0969-6474

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Article
Publication date: 26 October 2020

Cinzia Battistella, Lucia Cicero and Nadia Preghenella

The purpose of this study is to extend the knowledge on sustainable organisational learning (OL) in sustainable companies.

Abstract

Purpose

The purpose of this study is to extend the knowledge on sustainable organisational learning (OL) in sustainable companies.

Design/methodology/approach

Sustainability is examined from an OL perspective and was based on Edward’s integral cycle of learning. An in-depth analysis of the literature was carried out, and a list of OL characteristics, such as openness to new ideas and participative policymaking, were compiled. To identify which OL characteristics are used for sustainability, a multiple-case study was designed for sustainable companies operating in the food and beverage industry.

Findings

This study found a wide variety of sustainable practices, such as experimentation and information-sharing systems, related to learning processes, and learning leadership appears to be the least developed dimension. It was also found that sustainable companies learn through social rather than reflective learning, in relationships with internal and external stakeholders, and by concrete actions to implement environmental and social impacts.

Originality/value

This study is one of a few that explore sustainable OL and contributes to categorising OL characteristics that sustainable companies use to facilitate and support sustainability in the mid–long term.

Details

The Learning Organization, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-6474

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Article
Publication date: 1 October 2020

Nina S. Pflugfelder

The purpose of this study is to investigate how Knowledge Management (KM) and Intellectual Capital (IC) can increase the organizational performance of ambulatory…

Abstract

Purpose

The purpose of this study is to investigate how Knowledge Management (KM) and Intellectual Capital (IC) can increase the organizational performance of ambulatory healthcare providers and how such performance can be assessed.

Design/methodology/approach

Following the PRISMA guidelines, a structured review of peer-reviewed English-speaking articles up to 31st December 2019 was conducted. A search of ACM Digital Library, Cochrane Library, DARE, EBSCOHost, Medline, ProQuest, PubMed, ScienceDirect, Scopus and Web of Science produced 8,391 results. All studies that did not examine the impact of KM initiatives on organizational performance in an ambulatory healthcare provider setting were eliminated. The final sample of 31 studies was examined regarding the design of the KM initiatives as well as the performance concepts and indicators employed.

Findings

A range of KM tools and methods (Electronic Health Records, Clinical Decision Support, Health Information Technology, Training, Communities of Practice) have been shown to improve healthcare processes but evidence of an impact on outcomes remains mixed. Performance indicators focus on medical quality but rarely capture economic or social performance. Indicators have been adapted from the medical field, but do not adequately capture IC and KM-induced performance.

Originality/value

This review provides an overview of KM initiatives in ambulatory healthcare and assesses the associated performance metrics through an IC lens. Thereby, it enables further research on the interplay of IC, KM and performance in ambulatory care and points to several research gaps. It provides managers with guidance for designing KM initiatives in their organizations

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Journal of Intellectual Capital, vol. 22 no. 2
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 30 November 2010

Shih‐Wei Chou

This study aims to better understand individuals' motives for contributing knowledge in an online community.

Abstract

Purpose

This study aims to better understand individuals' motives for contributing knowledge in an online community.

Design/methodology/approach

An integrated model is developed based on a motivational model and social cognitive theory. To validate the model two online communities: the Electronic Engineering Times in Taiwan and China were surveyed.

Findings

It was found that both perceived identity verification and performance expectancy are positively associated with satisfaction, which in turn affects knowledge contribution. Performance expectancy is affected by both computer self‐efficacy and computer anxiety, and perceived identity verification is influenced by members' innovativeness in IT.

Originality/value

This is the first study which aims to assess the relationships between individuals' differences, intrinsic and extrinsic motivation, and knowledge contribution. The findings can help managers to build an effective community.

Details

Online Information Review, vol. 34 no. 6
Type: Research Article
ISSN: 1468-4527

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Article
Publication date: 13 April 2020

Grant Beck, Maia Farkas, Patrick Wheeler and Vairam Arunachalam

This study extends prior accounting research on decision aids (DAs) relating to face validity. Specifically, this study aims to examine the effects of face validity…

Abstract

Purpose

This study extends prior accounting research on decision aids (DAs) relating to face validity. Specifically, this study aims to examine the effects of face validity through the presence of two levels of bias in DA output. The presence of bias in a DA will not affect how statistically informative an aid is but will decrease the face validity. The findings suggest that non-expert DA users recognize the bias in the DA’s suggestions as evidenced by users’ low agreement with the aid; however, they do not adjust for the bias in their performance, suggesting that non-expert users do not learn from the DA.

Design/methodology/approach

This repeated-measures experimental design allows us to examine performance effects over time in response to different levels of bias in the DA output. The participants in the study are provided with outcome feedback to examine learning effects.

Findings

The findings suggest that non-expert DA users recognize the bias in the DA’s suggestions as evidenced by users’ low agreement with the aid; however, they do not adjust for the bias in their performance, suggesting that non-expert users do not learn from the DA. Although users of an unbiased DA strongly agree with the DA’s output, individual performance deteriorates over time. Initially, the users of an unbiased DA perform better than those who use a biased DA; however, over time, the performance of users of an unbiased aid deteriorates and the performance of users of the biased aid does not improve.

Practical implications

Companies developing DAs may need to consider the effects of using a DA under circumstances different from those under which the aid was developed and that may lead to the biased DA output. This study has implications for firms that design, develop and use DAs.

Originality/value

This study considers a yet unexamined face validity issue – observable bias in DA output. This study examines deterministic DAs designed to assist the decision-maker through their ability to combine multiple cues in a systematic and consistent manner. This study has implications for firms that design, develop and use DAs. Firms need to consider the effects of using a DA under circumstances different from those under which the aid is developed, thereby, potentially leading to biased DA output. Each additional variable added to the DA will be associated with an incremental cost in a DA’s development, use and modification. The results of this study provide insights contributing to the information available for cost–benefit analyses conducted when developing a DA or when considering the modification of existing aid. Failure to change a DA because of face validity issues alone may result in a decline in user performance. Thus, the cost of modifying a DA must be weighed against the benefits resulting from improved performance. This study contributes insights into how users’ responses to DA bias could affect the assessments of the benefits of including an omitted variable in a DA.

Details

Journal of Accounting & Organizational Change, vol. 16 no. 2
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 1 March 1999

Clifton P. Campbell

Instructional materials enhance the teaching/learning process by exhibiting information necessary to acquire knowledge and skills. Focuses on printed forms of…

Abstract

Instructional materials enhance the teaching/learning process by exhibiting information necessary to acquire knowledge and skills. Focuses on printed forms of instructional materials and provides detailed information, including examples, on five types of job performance aids, three types of instruction sheets, and two types of modules. Checklists of considerations that affect the quality of finished products are also provided. Job performance aids (JPAs)provide procedural or factual guidance in the performance of tasks. They store essential details in a variety of functional forms for use just before or during task performance. Research shows that JPAs are a cost‐effective supplement or alternative to training. They reduce the time needed to master task performance and facilitate the transfer of learning from the training setting to the job. Instruction sheets assure that all trainees have the same complete and accurate information for performing practical work and for completing assignments. These sheets also help manage large groups of trainees with diverse abilities who are working simultaneously at several different tasks. Modules are carefully structured documents which facilitate self‐directed and self‐paced learning. While their components may vary, modules typically include learning objectives, an introduction, instructional content, directions, learning activities, and test questions with feedback answers. With modules, trainees assume personal responsibility for their progress. Regardless of the care used in their preparation, all types of instructional materials must be evaluated prior to general use. Presents a comprehensive quality control procedure for confirming effectiveness and value. This was prepared to enhance both formal classroom instruction and individual study. Figures, tables, checklists, appendices, and a glossary of keywords and terms, supplement the text in explaining the content.

Details

Journal of European Industrial Training, vol. 23 no. 2
Type: Research Article
ISSN: 0309-0590

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