Addressing the AICPA core competencies through the usage of the monopoly™ board game

2019 ◽  
Vol 32 (2) ◽  
pp. 166-180
Author(s):  
Rania Mousa

Purpose The purpose of this paper is to examine the learning outcomes of students enrolled in an introductory financial accounting course through their experience of playing the Monopoly™ board game and map those outcomes to a selected number of individual competency types addressed in the AICPA Core Competency Framework. Design/methodology/approach A longitudinal qualitative analysis was performed to analyze self-reported learning outcomes collected from undergraduate students enrolled in an introductory financial accounting course. Content analysis and participant observations were utilized to inform the analysis process and derive research findings. Findings The findings reveal a connection between the learning outcomes and a selected number of individual competency types addressed in the AICPA Framework. The findings also reemphasize the importance of utilizing some of the basic functions and features of Excel to augment foundational financial accounting knowledge and enhance professional skills. Originality/value Although the use of board games in accounting education was examined in prior research, this paper provides an empirical evidence on the alignment of self-reported learning outcomes of a popular board game to a notable profession-driven framework. In addition to bridging a potential gap between the accounting education and profession, this study informs academics as to the implications of engaging students in a class activity that applies basic financial accounting and computer knowledge.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sue Noy ◽  
Teresa Capetola ◽  
Rebecca Patrick

Purpose Education for Sustainability in Higher Education (ESHE) sits within and across disciplinary settings that share the need for a framework that provides a basis for pedagogy, assessment and learning outcomes (Kalsoom, 2019). ESHE strives to create transformative learning spaces that help students gain the knowledge and skills they need to understand and contribute to shaping a world based on communities living within the limits of earth’s resources. This paper aims to offer a novel solution to the challenge of teaching students from different disciplines struggling with the complexity of sustainability. Design/methodology/approach The paper explores the development of an interdisciplinary subject designed for undergraduate students from four faculties. It presents a case study of pedagogy that moves away from three pillars/concentric circles approaches towards practices based in systems thinking and interactive transformative learning. It describes the iterative process of developing and implementing an infographic: the “Sustainability Wheel of Fortune” (Wheel), to support constructive alignment of content, assessment tasks and learning outcomes. Findings The Wheel provides a holistic, interconnected and dynamic focus for framing content and teaching. The pedagogy aligns with sustainability competencies, builds in flexibility in response to changing times and student experiences and provides teachers and students with a common framework for interrogating the possibilities for sustainable futures. Originality/value The Wheel is a novel learning tool for contemporary sustainability education. It captures key elements of approaches to and concepts about sustainability, visually reinforces the idea of a holistic interconnected approach and provides a framework that supports the constructive pedagogy of an interdisciplinary sustainability subject.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anu Järvensivu

Purpose The purpose of this research is to explore the career development and workplace learning of Finnish multiple jobholders who are university graduates. Design/methodology/approach 45 in-depth interviews were conducted with graduate multiple jobholders in Finland. The transcripts were analyzed by abductive content analysis using the Chaos Theory of Careers. Research participants were recruited via social media, invitations, snowball sampling and through networks. Findings Meaningful work was the attractor, the central factor in the decision to be a multiple jobholder. Interviewees attempted to adjust to future changes through their learning and choice of jobs and reported on their role as creators of future working life. Interviewees regarded organizing of their work and timetable as a core competency with their identity closely linked to their competencies and networks. Research limitations/implications The author acknowledges that the national context of Finland is unusually favorable to those becoming multiple job holders. Practical implications The identification of meaningful work as the key attractor, the intention to adapt to future contexts and the specifying of organization of work and timetabling as core competencies in multiple jobholding have clear practical implications at the national, local, organizational and individual levels. Originality/value Little has previously been known of the role of multiple jobholding as a facilitator in skill development and limited knowledge of how the various jobs combine into one portfolio. Previous studies have focused on individuals who take a second job to earn more money. Elite multiple jobholding has attracted little research attention yet seems to have an important role in achieving changes in society.


2020 ◽  
Vol 9 (3) ◽  
pp. 245-255
Author(s):  
Talal AlShammari ◽  
Paul Jennings ◽  
Brett Williams

PurposeEmergency medical services (EMS) educational standards in Saudi Arabia have developed at an unprecedented rate, and the rapid pace of development has resulted in a considerable disparity of educational approaches. Therefore, an empirically based core competency framework should be developed. The aim was to utilize exploratory factor analysis (EFA) in the reduction and generation of a theoretical Saudi competency model.Design/methodology/approachA purposive sample was utilized in a national quantitative cross-sectional study design of Saudi Red Crescent Authority (SRCA) healthcare workers. The instrument comprised 41 core competency items rated on a Likert scale. EFA alpha factoring with oblique promax rotation was applied to the 41 items.FindingsA total of 450 EMS healthcare providers participated in the study, of whom 422 (93.8 per cent) were male and 28 (6.2 per cent) female. Of the participants, 230 (60 per cent) were aged 29–39 years and 244 (54.2 per cent) had 5–9 years of experience. An EFA of instrument items generated five factors: professionalism, preparedness, communication, clinical and personal with an eigenvalue > 1, representing 67.5 per cent of total variance. Only variables that had a loading value >0.40 were utilized in the factor solution.Originality/valueThe EFA model Saudi ParamEdic Competency Scale (SPECS) has been identified, with 27 core competency items and five overarching factors. The model has considerable similarities to other medical competency frameworks. However, some aspects are specifically unique to the Saudi EMS context. The SPECS model provides an academic blueprint that can be used by paramedic educational programs to ensure empirical alignment with the needs of the industry and community.


2015 ◽  
Vol 5 (7) ◽  
pp. 1-19
Author(s):  
Abd Latiff Sukri Bin Shamsuri ◽  
Ponmalar N. Alagappar ◽  
Dileep Kumar

Subject area Entrepreneurship, Strategic Management, Organizational Change Management. Study level/applicability Postgraduate and undergraduate students. Case overview Restoran Minang Plus is a self-styled family-owned and managed restaurant featuring a gamut of Malaysian Negeri Sembilan and Indonesian Padang dishes. The eatery establishment has sailed the food industry waters successfully since 2004 and currently has five branches. However, there are certain imperatives they have to institute to integrate their entrepreneurial challenges with organizational change management. The nature of the forces in the competitive restaurant landscape requires a continuous rethinking of current strategic actions, organizational change, communication systems, motivation, asset deployment and strategic flexibility to respond quickly to changing conditions and thereby develop and maintain a competitive advantage. The question is how do they integrate this organizational change management to their entrepreneurial challenges with a view to achieve and maintain competitive advantage? Expected learning outcomes The expected learning outcomes are as follows: understanding managing diversity by looking at the different categories of diversity, that is, generic characteristics and learned characteristics that influence work attitudes; explaining how fostering learning and reinforcement can help in increasing job satisfaction; describing the basic motivational needs of the employees and how it can help in increasing job performance; understanding how an entrepreneurial firm can maximize its firm performance through effective change management; and understanding the importance of strategic management in an entrepreneurial firm. Supplementary materials Teaching notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes.


2018 ◽  
Vol 8 (3) ◽  
pp. 1-16 ◽  
Author(s):  
Amira Khattak ◽  
Young-Eun Park

Subject area The case could be used in many courses in the field of business and management, for example, environmental management, strategic management, corporate strategy, green or sustainable marketing and international business. Study level/applicability The case has a difficulty level of being appropriate for undergraduate and postgraduate students. However, in utilizing this case as a required component of business courses at various levels, the authors have discovered a different approaching between undergraduate students and postgraduate students in answering those discussion questions. Undergraduate students have tended to focus on the more conceptual and basic approaching based on understanding the main concepts of environmental upgrading. Postgraduate students have a better application and critical thinking based on a better understanding of the fundamental knowledge and concepts. Accordingly, the case has been developed in a manner that will allow students to realize the importance of environmental issues and analyze the company’s main issues as detailed in the case and then suggest opinions and any ideas for the strategy the company should consider and pursue in future. Furthermore, students should identify several points on the company’s chosen strategies and actions for environmental upgrading. Case overview This case is written in the form of an interview with the Chairman and chief executive officer of VIYELLATEX Group, one of the leading firms which embarked upon environmental upgrading in the apparel industry of Bangladesh and in the world. This is an analytical case and not a decision-making one. The main theme of the case revolves around analyzing what drove VIYELLATEX Group to upgrade environmentally, how the group upgraded, the challenges that VIYELLATEX Group has faced and outcomes of environmental upgrading. Environmental upgrading implies an improvement in environmental performance through changes in technological, social and organizational processes and avoiding or reducing the environmental impacts of businesses. In summary, the VIYELLATEX case is an investigation of a leading company in Bangladesh to implement environmental standards and management practices being part of the apparel global apparel industry governed by global retailers and brand marketers. Expected learning outcomes The learning outcomes are understanding of “corporate sustainability” as a corporate social responsibility of business philosophy, understanding of key features of the apparel industry in Bangladesh, understanding of the main issues and challenges faced by the apparel firms (suppliers) involved in international business regarding environmental upgrading, understanding of the relationship with primary stakeholders, in particular buyers of apparel firm (defining stakeholders and how to cooperate with stakeholders) and understanding of the environmental upgrading in terms of its drivers, processes and outcomes. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes. Subject code: CSS 4 Environmental Management.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jeremiah Holden Kalir ◽  
Esteban Morales ◽  
Alice Fleerackers ◽  
Juan Pablo Alperin

Purpose Social annotation (SA) is a genre of learning technology that enables the annotation of digital resources for information sharing, social interaction and knowledge production. This study aims to examine the perceived value of SA as contributing to learning in multiple undergraduate courses. Design/methodology/approach In total, 59 students in 3 upper-level undergraduate courses at a Canadian university participated in SA-enabled learning activities during the winter 2019 semester. A survey was administered to measure how SA contributed to students’ perceptions of learning and sense of community. Findings A majority of students reported that SA supported their learning despite differences in course subject, how SA was incorporated and encouraged and how widely SA was used during course activities. While findings of the perceived value of SA as contributing to the course community were mixed, students reported that peer annotations aided comprehension of course content, confirmation of ideas and engagement with diverse perspectives. Research limitations/implications Studies about the relationships among SA, learning and student perception should continue to engage learners from multiple courses and from multiple disciplines, with indicators of perception measured using reliable instrumentation. Practical implications Researchers and faculty should carefully consider how the technical, instructional and social aspects of SA may be used to enable course-specific, personal and peer-supported learning. Originality/value This study found a greater variance in how undergraduate students perceived SA as contributing to the course community. Most students also perceived their own and peer annotations as productively contributing to learning. This study offers a more complete view of social factors that affect how SA is perceived by undergraduate students.


2019 ◽  
Vol 9 (1) ◽  
pp. 1-43
Author(s):  
Peter Moran ◽  
Daniel Han Ming Chng ◽  
Liman Zhao

Learning outcomes Following are the learning outcomes: to understand how the tools and frameworks of strategic analysis can be applied to understand the evolution of value creation and capture in the FMCG industry; to analyze the core competencies of a company and understand their relevance in this fast-changing industry; to understand how to evaluate the pros and cons of a certain strategy and business model; and to develop strategic recommendations. Case overview/synopsis The case series traces the developments in China’s FMCG industry from the early 2010s to 2017, in general, and the efforts of Beijing WinChannel Software Technology Co., Ltd. (WinChannel) and its affiliated company, Huixiadan, in their attempt to apply new digital technologies to transform the traditional trade channel, in particular. The decision point of Case A, in early 2015, is how WinChannel can help improve the reach and efficiency of the traditional trade channel and wonders if the emerging online/mobile B2B FMCG platforms are the right solution for the increasingly digitized FMCG retail industry in China. The decision point of Case B, at the end of 2017, is how could Huixiadan’s business model be sustainable and what it should do to withstand the competitive threats even as it tries to exploit opportunities in the traditional FMCG industry in China. Complexity academic level It can be used with MBAs, EMBAs and senior executives. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes. Subject code CSS: 11: Strategy.


2014 ◽  
Vol 56 (4) ◽  
pp. 287-302 ◽  
Author(s):  
Mathews Nkhoma ◽  
Narumon Sriratanaviriyakul ◽  
Hiep Pham Cong ◽  
Tri Khai Lam

Purpose – The purpose of this paper is to understand the impact of real, localized case studies on students’ learning engagement, the learning process and learning experience and the role of such case studies in influencing students’ learning outcomes. Design/methodology/approach – Data were collected from 400 undergraduate students through an online questionnaire immediately after discussion of the case in Business Information Systems classes. Student learning from the case study was measured by two components consisting of case knowledge and case perceptions. The student course engagement questionnaire was used to examine engagement in skills, emotions, participation and performance while the study process questionnaire was administered to assess students’ learning approaches. Additionally, the seven predominant roles of the feedback were used to analyse students’ learning experience. Finally, students’ learning outcomes were assessed both in group performance and individual performance. Structure equation modelling was applied to test the causal model. Findings – The results revealed that the case study had a positive influence on students’ engagement in skills and emotions. Moreover, case perceptions led students to surface approach in their learning. Furthermore, case knowledge had a positive impact on the learning experience. Research limitations/implications – The study suggests that localized case studies should be designed cautiously. Furthermore the method of instruction regarding the method must be clearly explained for undergraduate students. Future research should consider a way of evaluating academic achievement as a result of using localized cases. Originality/value – The findings reported in the paper contributed to an area of educational research by emphasizing on the mediating role of learning engagement, the learning process and the learning experience.


2014 ◽  
Vol 22 (3) ◽  
pp. 212-225 ◽  
Author(s):  
Valerie Priscilla Goby ◽  
Catherine Nickerson

Purpose – This paper aims to focus on the successful efforts made at a university business school in the Gulf region to develop an assessment tool to evaluate the communication skills of undergraduate students as part of satisfying the Association to Advance Collegiate Schools of Business (AACSB) accreditation requirements. We do not consider the validity of establishing learning outcomes or meeting these according to AACSB criteria. Rather, we address ourselves solely to the design of a testing instrument that can measure the degree of student learning within the parameters of university-established learning outcomes. Design/methodology/approach – The testing of communication skills, as opposed to language, is notoriously complex, and we describe our identification of constituent items that make up the corpus of knowledge that business students need to attain. We discuss our development of a testing instrument which reflects the learning process of knowledge, comprehension and application. Findings – Our work acted as a valid indicator of the effectiveness of teaching and learning as well as a component of accreditation requirements. Originality/value – The challenge to obtain accreditation, supported by appropriate assessment procedures, is now a high priority for more and more universities in emerging, as well as in developed, economies. For business schools, the accreditation provided by AACSB remains perhaps the most sought after global quality assurance program, and our work illustrates how the required plotting and assessment of learning objectives can be accomplished.


2015 ◽  
Vol 16 (5) ◽  
pp. 729-747 ◽  
Author(s):  
Nicholas C Coops ◽  
Jean Marcus ◽  
Ileana Construt ◽  
Erica Frank ◽  
Ron Kellett ◽  
...  

Purpose – Delivery of sustainability-related curriculum to undergraduate students can be problematic due to the traditional “siloing” of curriculum by faculties along disciplinary lines. In addition, while there is often a ready availability of courses focused on sustainability issues in the later years of students’ programs, few early entry-level courses focused on sustainability, broad enough to apply to all disciplines, are available to students in the first year of their program. Design/methodology/approach – In this paper, we describe the development, and preliminary implementation, of an entry-level, interdisciplinary sustainability course. To do so, the authors describe the development of a university-wide initiative designed to bridge units on campus working and teaching in sustainability areas, and to promote and support sustainability curriculum development. Findings – The authors describe the conceptual framework for organising course content and delivery. The authors conclude with an informal assessment of the successes and challenges, and offer learning activities, student assessments and course administration recommendations for consideration when developing courses with similar learning goals. Originality/value – The positive and negative experiences gained through developing and offering a course of this nature, in a large research-focused university, offers knew insights into potential barriers for implementing first-year cross-cutting sustainability curriculum.


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