Search results

Although management accounting tools and techniques are developed to solve practical problems in organizations, there is a lot of criticism of management accounting research for not having an impact on practice. In interventionist research, the “shaping” of an intervention to solve a practical problem is an important step. The purpose of this paper is to explore how the findings of management accounting research can be reviewed to make them practically applicable in shaping an intervention.

The paper is based on the author’s experiences with an interventionist research project.

Systematic literature reviews, which are common in engineering and medicine, bring together the academic knowledge that can contribute to solutions for a specific practical problem, including a definition of the ways in which this knowledge can be applied. Inspired by the methodology for conducting such reviews, this paper proposes how interventionist management accounting researchers can use existing theoretical knowledge in shaping interventions that aim to solve a practical problem. After an intervention, the analysis of the intervention’s unforeseen effects can provide a basis for the refinement of the theory identified in the literature review.

Such a literature review can be organized according to four approaches to taking theoretical knowledge into practice. Unforeseen effects of the intervention can guide the selection of additional theory that helps to interpret these effects and refine normative and academic theory.

In management accounting it is uncommon to review the literature with the aim of shaping a solution for a practical problem. This paper explores how literature reviews that focus on a specific practical problem can contribute to bridging the gap between theory and practice.

Modern intra- and inter-organizational arrangements require firms to cross boundaries, but this process represents a crucial and complex challenge, especially for organizations that face pluralistic tensions. Scholars still lack sufficient knowledge of how boundaries can be crossed and what kind of boundary management is necessary within pluralistic contexts. This paper aims to enrich the understanding of these issues by exploring how strategy maps can be mobilized and used as boundary objects to elicit boundary-spanning practices that foster cross-boundary collaboration in pluralistic organizations.

This paper employs the case study methodology to capture the dynamics of cross-boundary management elicited by the use of a strategy map within a pluralistic social/healthcare organizational context.

This study identifies four practices of boundary spanning (i.e. identifying and crossing problem boundaries, orchestrating collective responsibilities, acknowledging a common understanding of convergent values and goals, and evolving into action) in the analysed pluralistic context and investigates the conditions under which cross-boundary interactions can mobilize a shared zone of knowing via strategy maps.

This paper suggests a complex (and not linear) processual model of boundary management in pluralistic contexts in which the use of the strategy map mobilizes a dynamic of centrifugal and centripetal movements which engage plural actors in a shared site of collaborative knowing. The study contributes to a conceptualization of boundary management in pluralistic contexts as a progressive social accomplishment.

As a problem-solving tool, the kaizen event (KE) is underutilised in practice. Assuming this is due to a lack of group process quality during those events, the authors aimed to grasp what is needed during high-quality KE meetings. Guided by the phased approach for structured problem-solving, the authors built and explored a measure for enriching future KE research.

Six phases were used to code all verbal contributions (N = 5,442) in 21 diverse, videotaped KE meetings. Resembling state space grids, the authors visualised the course of each meeting with line graphs which were shown to ten individual kaizen experts as well as to the filmed kaizen groups.

From their reactions to the graphs the authors extracted high-quality KE process characteristics. At the end of each phase, that should be enacted sequentially, explicit group consensus appeared to be crucial. Some of the groups spent too little time on a group-shared understanding of the problem and its root causes. Surprisingly, the mixed-methods data suggested that small and infrequent deviations (“jumps”) to another phase might be necessary for a high-quality process. According to the newly developed quantitative process measure, when groups often jump from one phase to a distant, previous or next phase, this relates to low KE process quality.

A refined conceptual model and research agenda are offered for generating better solutions during KEs, and the authors urge examinations of the effects of well-crafted KE training.

This paper aims to provide an evaluation of the new education system, based on Life Skills and Citizenship Education (LSCE), in Egyptian primary schools. This study analyzes how effective could be the implementation of LSCE in the process of constructing active democratic citizens, in particular, in the case of Egypt, highlighting problems facing the new education approach.

The study methodologies are twofold; the content analysis of the primary one new curriculum “Discover”, to assess the curriculum's strengths and weakness; and the questionnaire to the primary six students, to investigate the relationship among the twelve life skills.

Content analysis of the textbook shows that the learning process based on LSCE is appropriate for the construction of active citizens. The textbook provides Egyptian children with the necessary opportunities to learn and create, through creative participatory methods. The relationship between the social dimension and other dimensions has been proven by means of the chi-square test. The relationship between participation and the two approximately absent skills “resilience and empathy” has been clarified as both are strongly interrelated with participation. The results illuminate a strong relationship between participation and the remaining life skills.

More questionnaires are needed to assess the grade of life skills achievement among students in grade one and two, as it is regarded one of the limitations of the present study, owing to the complicated procedures and the limited time.

The research suggests the formulation of wider project-based activities to be included in the textbooks of all the primary grades. In this regard, real contribution with NGOs and local governments shall be developed to facilitate the involvement of children in actual projects, in accordance with their ages, and to encourage students to participate, as they notice the efficient results of their contribution.

The research stresses on the importance of enhancing participation, as it is proven through the chi-square test that it is strongly related to other skills.

The scarcity of analytical studies to evaluate the effectiveness of citizenship education programs on children, after the application of the new Egyptian education system.

This paper aims to address the long-standing problem of suboptimal student team experiences for instructors and students by incorporating the student voice by co-creating a virtual team collaborative environment to improve team collaboration in the online classroom.

This paper presents a novel design science research approach and relates two elaborated action design science research (eADSR) cycles that design, implement and evaluate the student team experience in online courses requiring teamwork.

The outcome is a holistic view of a virtual team classroom environment specified with technologies and practices that may be employed to optimize the student team experience. The eADSR process yields non-obvious diagnoses and actionable steps for continually incorporating the ever-changing social aspects unique to students in addition to the evolving technological landscape.

This paper is valuable to faculty members interested in applying eADSR processes to incorporate the student voice to address pedagogical and learning challenges in the classroom. Additionally, it provides a DSR-based model that can be implemented in the classroom to improve student team collaboration as well as transparency for the instructor and the students in terms of team member contributions with the goal to alleviate student and faculty frustrations. This topic is particularly relevant in light of COVID-19 as students and faculty alike are thrust into new online classroom environments.

Employing eADSR in the classroom is a novel and unique approach to create a replicable model for virtual team collaboration that can be added to the classroom.

Personas are lifelike characters that are driven by potential or real users’ personal goals and experiences when interacting with a product. Personas support user-centered design by focusing on real users’ needs. However, the use of personas in educational research and design requires certain adjustments from its original use in human-computer interface design. This paper aims to propose a process of creating personas from phenomenographic studies, which helps us create data-grounded personas effectively.

Personas have features that can help address design problems in educational contexts. The authors compare the use of personas with other common methodologies in education research, including phenomenology and phenomenography. Then, this study presents a six-step process of building personas using phenomenographic study as follows: articulate a design problem, collect user data, assemble phenomenographic categories, build personas, check personas and solve the design problem using personas. The authors illustrate this process with two examples, including the redesign of a professional development website and an undergraduate research program design.

The authors find that personas are valuable tools for educational design websites and programs. Phenomenography can productively help educational designers and researchers build sets of personas following the process the authors propose.

The use and method of personas in educational contexts are scarce and vague. Using the example contexts, the authors provide educational designers and researchers a clear method of creating personas that are relatable and applicable for their design problems.

This special issue reveals how lesson study in China continues to serve as a powerful platform to support change in teaching. The papers included in this issue explore how university faculty members and researchers support teachers to cross boundaries resulting from the introduction of key competencies-based (hexin suyang 核心素养) curriculum reform (KCR).

The theme of continuity and change is examined against the backdrop of Chinese lesson study's (CLS's) consistent supporting role in enabling curriculum reform. These analyses make use of concepts involved in understanding boundary crossing, such as using boundary objects and their roles, to help make sense of the new theories, tools, and resources as well as relationships engendered in responding to the reform's demand. While recognizing the continuity at play in Chinese LS, the authors use the lens of learning at the boundary of research-practice partnerships (RPPs) (Farrell et al., 2022) to contemplate the future of CLS.

The papers touch on three major themes: (1) the role of university-school partnerships in meeting the new demands of key competencies reform; (2) resourceful tools, strategies and structures to support boundary crossing for teachers; and (3) roles and relationships for mutual learning in university-school partnerships. Together these three themes, considered across the papers in this issue, point to the need to redefine CLS to engender versatility and hybridity and to enlist mutual learning relationships in future university-school partnerships. Such redefinition positions lesson study to both continue and change.

The papers in this issue are expected to promote mutualist learning in future CLS research-practice partnerships. To do so, research needs to move from focusing on change of a single case teacher to clarifying what experts and teachers each learn from the LS and from each other. Attention also needs to focus on the collaborative discourse and ways such discourse is able to promote mutual learning, emotional support in facing change as well as critical and constructive problem solving.

Practically, to better support boundary crossing, this special issue encourages academics and teachers to identify and work around boundary objects and their enabling features to enhance knowledge and identity of both university and teacher participants for more effective research-practice partnerships.

This special issue offers a pioneering set of studies that contributes to an in-depth understanding of how CLS is supporting the current competencies-based reform in China. It also provides concrete future directions for research and practice to enhance university-school partnerships' response to reform.

After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly prescribed. Uncertainty regarding what constitutes faithful representation, and the inconsistent accounting practices observed, has created a need for guidance on the appropriate accounting treatment of CCRP transactions. Accounting theory has the potential to provide the foundation for this guidance. As a result, the objective of this study was to develop a theoretical model for the accounting treatment of CCRP transactions using accounting theory.

This non-empirical qualitative conceptual study utilised document analysis, focussing specifically on accounting theory, to construct an accounting treatment model.

Applying the relevant accounting theory (International Accounting Standards Board's (IASB's) Conceptual Framework), a theoretical model for the accounting treatment of CCRP transactions was developed, which emphasises the importance of understanding the economic phenomenon (the CCRP transaction) and determining how management views the transaction (in isolation as marketing or as an integral part of the credit card transaction).

Addressing the problem of accounting for CCRP transactions with reference to accounting theory (which is the main element of scholarly activity in accounting) distinguishes this study from previous research on the topic. The CCRP accounting treatment theoretical model could assist CCRP management in faithfully accounting for a CCRP transaction and reduce uncertainty and inconsistency in practice. Moreover, this study identified the procedures to be employed when using accounting theory to determine the appropriate accounting treatment of business transactions. These procedures could be employed by accountants when faced with other transactions not covered by specific accounting standards.

Work-related violence is a major occupational safety and health (OSH) issue. According to the concept of violence prevention climate, managers play a pivotal role in preventing the risk of violence at work. However, research on this is scarce. The objective of this study was, therefore, to examine line managers' use of violence preventive practices in high-risk sectors.

The authors employed three different sources of data (semi-structured interviews and field notes from both leadership seminars and coaching sessions) that were collected in the context of an intervention study in Denmark aimed at improving violence prevention. The authors conducted a thematic analysis of violence prevention experiences among 16 line managers – eight from the prison and probation services and eight from psychiatric hospitals.

Using an existing prevention framework, the authors categorized the descriptions into three types of violence preventive practices used by the line managers across the two sectors: “preventing violence”, “managing episodes of violence” and “promoting the positive”. Especially the category “promoting the positive” is often neglected in the intervention literature.

The study identified new aspects of managers' violence preventive practices than those included in the violence prevention climate concept. Such knowledge may help organizations devise improved systems for violence prevention in high-risk sectors.