Coping with COVID: pivoting perspectives from teaching a third-year undergraduate financial accounting course

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Richard D. Morris ◽  
Lili Dai ◽  
Sander De Groote ◽  
Emma Holmes ◽  
Leonard Lau ◽  
...  
Keyword(s):  
Teaching Practices ◽  
Online Teaching ◽  
New Technology ◽  
Historical Record ◽  
Financial Accounting ◽  
University Teaching ◽  
Content Type ◽  
Time Investment ◽  
Teaching Team ◽  
The Impact

Purpose Coronavirus (COVID-19) has caused upheaval in university teaching practices. This paper aims to document how the teaching team on a large third-year undergraduate financial accounting course in an Australian university coped with the impact of the virus. Changes in teaching practices when classes shifted from face-to-face to online instruction during the COVID-19 crisis are described and examined using the crisis management process framework of Pearson and Clair (1998). Teaching team members were asked to write brief reflections on their experiences teaching the course during the period from February to July 2020. These were then thematically analysed and included as outcomes within the Pearson and Clair (1998) framework. Design/methodology/approach Description of COVID-19 induced changes to teaching a large undergraduate financial accounting course at an Australian university. Findings Six outcomes emerged: learning new technology; collegiality; the course review; the online delivery experience; redesigning assessments and; time investment; conjectures are offered about the survival of some of the changes made during the year. Research limitations/implications The research only covers one teaching team’s experience but that is the purpose of the special issue. Practical implications Lessons for the future are explored. Social implications The implications of online teaching are explored. Originality/value The paper provides a historical record of how the teaching team on a large undergraduate financial accounting course coped with an unexpected, major event that necessitated rapid and radical changes to teaching methods.

How do social skills enable nascent entrepreneurs to enact perseverance strategies in the face of challenges? A comparative case study of success and failure

2014 ◽  
Vol 20 (6) ◽  
pp. 517-541 ◽  
Author(s):  
Wadid Lamine ◽  
Sarfraz Mian ◽  
Alain Fayolle
Keyword(s):  
Social Skills ◽  
New Technology ◽  
New Ventures ◽  
Nascent Entrepreneurs ◽  
Entrepreneurial Process ◽  
Ongoing Research ◽  
Content Type ◽  
Start Up ◽  
The Impact

Purpose – This paper seeks to advance ongoing research in entrepreneurial perseverance. While the concept of perseverance is not new, few researchers paid attention to behavioural persistence in the entrepreneurial context. The purpose of this paper is to explore the emergence of new technology based firms (NTBF) by focusing on the role of nascent entrepreneurs’ social skills in the meeting the changes of entrepreneurial perseverance. Design/methodology/approach – In this paper the authors study the start-up phase of entrepreneurial process. The authors opted for a longitudinal case study approach in order to enhance the knowledge on entrepreneurs’ social skills and perseverance. For triangulation purpose the data were gathered using four different information sources. The use of Nvivo8 as the data analysis tool helped to impose a discipline and structure which facilitated the extraction of core insights. Findings – This paper contributes to the understanding of the entrepreneurial perseverance in the context of new venture creation. Particularly, reading the entrepreneurial process through the lens of the perseverance strategies model (Van Gelderen, 2012) provided a way to identify and then to assess the impact of the social skills on the overall entrepreneurial perseverance and their combined impact on the performance of NTBF creation process. In doing so, the authors identify the impact of entrepreneurs’ social skills to deal with a series of entrepreneurial problems such as scarcity of resources, uncertainty and ambiguity and consequently their impact on the likelihood of survival for new ventures. The issues that arose mostly reflected the inherent complexity of technology transfer processes, the university and entrepreneurs’ diverging cultures, and the very characteristics of the start-up phase of NTBFs. The findings reveal how social skills impact the entrepreneurial paths and probable outcomes. Research limitations/implications – This paper contributes to the understanding of the entrepreneurial perseverance in the context of NTBF creation. The findings reveal how social skills and perseverance impact the entrepreneurial paths and probable outcomes. Practical implications – The paper has implications for entrepreneurial support mechanisms such as technology business incubators in helping them to improve the efficacy and efficiency of their assistance to entrepreneurs through the development of their skill-sets and perseverance and providing enabling networking. In addition, the research has implications for entrepreneurship education and training. Indeed, there is an urgent need to design and implement courses and programs aiming at developing soft skills in entrepreneurship. Originality/value – In exploring networking and issues of perseverance for nascent entrepreneurs operating in new technology-based sectors, which the authors consider as an under searched area in entrepreneurial literature.

Pivoting in a COVID-19 teaching environment: developing interactive teaching approaches and online assessments to improve students’ experiences

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kate L. Morgan ◽  
Wei Chen
Keyword(s):  
Online Teaching ◽  
Sudden Change ◽  
Course Delivery ◽  
Financial Accounting ◽  
Content Type ◽  
Face To Face ◽  
Course Materials ◽  
Accounting Courses ◽  
Online Assessments ◽  
Short Time

Purpose The purpose of this paper is to discuss the changes made to course delivery, course materials and assessment approaches required in response to the COVID-19 pandemic which forced many changes to occur in a very short time. Design/methodology/approach It is a case study of the changes made to content, teaching methods and assessment in a postgraduate introductory financial accounting course of approximately 350 students across two terms. Findings The key findings are that the sudden change from face-to-face to online teaching to address government regulations, social distancing expectations and students’ needs required immediate changes to how content was delivered, how to interact with students (many of who were studying outside of Australia), and how to adapt to online assessments. Many of the innovations the authors describe will continue to be used in the course going forward both in face-to-face and online formats. That is, the need to change resulted in innovations that can be implemented in a post-pandemic environment. Originality/value The key value of this paper is to provide instructors with insights into the innovations the authors made to address the changed circumstances, which can be incorporated into other accounting courses in the future.

scholarly journals The Impact of Faculty Experience with Emergency Remote Teaching: An Interpretive Phenomenological Study

2021 ◽  
Vol 9 (2) ◽  
pp. 7-23
Author(s):  
Maha Al-Freih
Keyword(s):  
Higher Education ◽  
Online Learning ◽  
Student Engagement ◽  
Blended Learning ◽  
Teaching Practices ◽  
Online Teaching ◽  
Phenomenological Study ◽  
Learning Experience ◽  
Structured Interviews ◽  
The Impact

The aim of this phenomenological study is to provide a deeper understanding of the impact of remote teaching on instructors’ perceptions of online learning and future teaching practices amid the COVID-19 pandemic. Interpretative phenomenological analysis was used to analyze open-ended semi-structured interviews conducted with five higher education faculty in Saudi Arabia. Three major themes were identified: enhancing student engagement; increased awareness of technology affordances and constraints; and moving from emergency remote teaching to technology-enhanced and blended learning. Participants of this study were mainly concerned about finding ways to support active student engagement in this new learning environment, which in turn increased their awareness of the educational affordances and constraints of online learning and technologies. Participants’ deeper understanding of the potential of online technologies in supporting student learning, as well as their own and students’ increased familiarity and comfort with online learning and technologies, served as the main drivers for potential future implementation of blended learning and technology-enhanced teaching practices. With that said, participants were still apprehensive about engaging in fully online teaching, arguing that blended strategies and enhanced-technology integration are more likely to overcome some of the limitations of face-to-face teaching and improve the overall learning experience for their students. Discussion of these findings in relation to the extant literature and their implications for higher education institutions moving forward are provided.

Implementation and normalization process of asynchronous video interviewing practices in the hospitality industry

2018 ◽  
Vol 30 (2) ◽  
pp. 685-701 ◽  
Author(s):  
Cynthia Mejia ◽  
Edwin N. Torres
Keyword(s):  
Hospitality Industry ◽  
Selection Process ◽  
New Technology ◽  
Implementation Process ◽  
Structured Interviews ◽  
Research Attention ◽  
Content Type ◽  
Recruitment And Selection ◽  
The Impact ◽  
Normalization Process

Purpose Asynchronous video interviews (AVIs) enable recruiters and job candidates to conduct and review employment interviews at different points in time, promising improved cost and time efficiencies for all users. This research aims to investigate the implementation and normalization process of AVI in the hospitality industry with the unified theory of acceptance and use of technology (UTAUT) and the normalization process theory (NPT) providing theoretical support. Design/methodology/approach Semi-structured interviews have been conducted with hiring managers from three different hospitality companies, which were in different stages of the implementation process. The data have been recorded, transcribed and coded according to the UTAUT and NPT constructs, revealing emergent themes. Findings Five overarching themes emerged: AVI effort and efficiency expectation; augmentation to the interview process; challenges for the applicant; challenges for the recruiter; and issues with applicant interviewing aesthetics. Additional coding and analysis with NPT identified the following in terms of evaluation of the implementation process: participants’ implementation activities showed a tendency to emanate from cognitive participation (relationship work), leading to coherence (sense-making work), followed by collective action (enactment of work/operational work) and finally reflexive monitoring (appraisal work). Practical implications Findings from this research include recommendations for the best practices integrating AVI into the hospitality employee selection process. Originality/value Given the increased demands on the recruitment and selection of talent in the hospitality industry, several organizations have turned to mechanized HR software platforms. The impact of interview modalities and particularly AVI has received limited research attention, thus this study expanded this new stream of literature. Furthermore, this research is among a nascent stream using NPT to evaluate the implementation and normalization of this new technology.

Co-production strategy, retail competition, and market segmentation

2019 ◽  
Vol 32 (2) ◽  
pp. 607-630 ◽  
Author(s):  
Junbin Wang ◽  
Xiaojun Fan
Keyword(s):  
Market Segmentation ◽  
New Technology ◽  
Empirical Studies ◽  
Analytical Framework ◽  
Future Research ◽  
Retail Competition ◽  
Business World ◽  
Content Type ◽  
Production Strategy ◽  
The Impact

Purpose The purpose of this paper is to examine the effect of manufacturers’ co-production strategy on market segmentation and channel performance under retail competition. Design/methodology/approach It differs from previous empirical studies by primarily focusing on the increment in consumer value accompanying co-production. The authors establish a game-theoretical model to analyze the impact of co-production on market segmentation and the profitability of channel members in a competitive retail environment. Findings The results reveal that manufacturers introducing co-production expand market coverage and benefit all channel members, when the intensity of competition is sufficiently high, especially for retailers with low-quality levels, who are out of the market without co-production. Furthermore, with the increase in customer valuation through co-production, employing a co-production strategy is always a dominant strategy for manufacturers. Research limitations/implications First, although the authors assume a monopoly manufacturer and two duopoly retailers, adding competition between manufacturers should enrich the model. Multiple products with vertical or horizontal differentiation could also be introduced into the model. Second, the authors use the multiplicative utility function to model the value co-creation effect on consumers; however, different utility functions may yield significantly different results and implications. Third, the authors model a one-shot game in a single product selling period; future studies may employ multi-period games to obtain further insight into co-production strategy. Finally, the model assumes that all consumers are homogenous in the extent of value creation and hassle cost. Future research may find it interesting to consider heterogeneity in these characteristics. Practical implications The business world today already sees the power of leadership in a supply chain to have shifted from manufacturers to retail giants such as Walmart, Home Depot and Best Buy. The findings also propose a new route to counteract the emergence and rise of dominant retailers. On the other hand, with the application of new technology in the retail industry such as 3D avatar, AR/VR, Internet of Things, consumers are more likely to participate in various forms of co-production activities, how to execute the co-production strategy has become more and more important for managers. Social implications The conclusion of this study points out the way to achieve a win–win outcome under which both channel members including manufacturer and retailers and consumers can be better off, that is, the channel can reach Pareto improvement, so the social welfare is increased accordingly. Originality/value The authors propose an analytical framework to examine the effects of co-production and competition on market segmentation and profitability, and prove that co-production is a powerful marketing tool that can attract consumers and increase profitability, which manufacturers can incorporate into their products even in a competitive environment.

Migration and sustainable development in Thailand

2020 ◽  
Vol 10 (1) ◽  
pp. 83-94
Author(s):  
Ruttiya Bhula-or
Keyword(s):  
Sustainable Development ◽  
Migrant Workers ◽  
Environmental Changes ◽  
Policy Design ◽  
New Technology ◽  
Theoretical Frameworks ◽  
Content Type ◽  
Household Level ◽  
The Impact ◽  
Migration And Development

Purpose Previous studies have focused on migration and development from an economic perspective. The purpose of this paper is to evaluate sustainable migration and development in an integrative manner, including economic, social and environmental perspectives linking theoretical frameworks with empirical evidence in Thailand. Design/methodology/approach A framework of migration and sustainable development was developed in a structured and integrative manner, and the shift in migration and development patterns in Thailand was examined from an empirical and theoretical standpoint. Findings Migration contributes to Thailand’s economy in many ways. Migrant workers help to grow the economy, especially in labor-intensive sectors. This helps reduced income inequalities at the household level through remittances. Climate change will enhance migration, especially from neighboring countries and within Thailand itself, thus helping to reduce poverty and income inequality. Possible economic gains from migration, as well as circulating workers and international retirement migrants are highlighted. Research limitations/implications Only studies published in English or Thai were included, which may have resulted in the omission of some research. A need for rethinking policy design and implementation as a source of sustainable development is required. Originality/value Despite the recent influences of political and environmental changes, there has previously been no analysis of migration and sustainable development in Thailand in a structured and integrative manner as in this study. The impact of migration on the diffusion of new technology and brain drain issues was also addressed.

The impact of accounting regulation on non-profit revenue recognition

2019 ◽  
Vol 20 (2) ◽  
pp. 190-206 ◽  
Author(s):  
Charles A. Barragato
Keyword(s):  
Information Content ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Future Research ◽  
Content Type ◽  
Non Profit ◽  
Non Profit Organizations ◽  
The Impact

Purpose The purpose of this paper is to examine the requirement that non-profit organizations recognize unconditional promises to give as assets and revenues in the year promises are received as mandated by Statement of Financial Accounting Standards (SFAS) No. 116. Design/methodology/approach Using the adoption of SFAS No. 116 and financial information reported on Internal Revenue Service Form 990, the study examines the requirement that non-profit organizations recognize unconditional promises to give as assets and revenues in the year promises are received. Combining insights derived from a model developed by Dechow, Kothari and Watts (1998) with the rationale applied by the Financial Accounting Standards Board (FASB) in mandating recognition treatment, it adopts the view that information about promises to give is relevant if it useful in assessing probable future cash inflows. The study also employs relative tests of predictive ability to assess competing specifications. Findings The study finds that recognizing unconditional promises to give as assets and as revenues in the year received improves predictions of next period’s cash inflows. It also finds that accrual-based contribution revenue consistently provides information content that is incremental to cash-based contribution revenue. Research limitations/implications This paper has implications for several other lines of research as well. First, an ancillary concern expressed by many organizations in the non-profit sector was that the recognition of multi-year promises to give would adversely affect trends in long-term giving. In this regard, another promising line of inquiry would be to empirically test the Standard’s impact on the time-series properties of contributions and short- and long-term giving trends. Second, future research might consider conducting tests after partitioning by NTEE/NAICS classification, as well as substituting or supplementing the SOI data with financial statement data. Third, future research might consider applying the approach used in this study to other industries or groups for which market prices are not readily ascertainable. Data constraints, including the calculation of cash flow information indirectly from the balance sheet, impose limitations on this study. Practical implications This study documents that by recognizing unconditional promises to give as assets and revenues in the period received, donors, creditors and other users gain useful information about probable future cash inflows – a fundamental element of the accrual process and one of several important factors used to evaluate an organization’s ability to sustain future operations. This information is valuable to stakeholders and practitioners who rely on this information to make informed decisions. It is also helpful to standard setters in establishing guidelines that improve the usefulness of financial reporting for non-profits. Originality/value The paper contributes to existing literature by operationalizing, in a non-profit setting, a model that describes the relationship among revenues, accruals and cash flows. It fills a gap in the accrual literature regarding the relevance of non-profit revenue accruals. The study is the first to employ a relative information content approach to assess non-profit standards, which provides useful input to policy makers and end users. It affirms that many of the key conventions and elements embodied in the FASB Concepts Statements apply to non-profits as well, which heretofore has not been studied extensively. The results are also consistent with Accounting Standards Update 958, Not-for-Profit Entities, which requires that non-profits provide users with information about liquidity, including how they manage liquid resources needed to meet cash requirements for general expenditures within one year of the date of the statement of financial position.

A comparative study of the evolution of vulnerabilities in IT systems and its relation to the new concept of cloud computing

2014 ◽  
Vol 20 (4) ◽  
pp. 409-433 ◽  
Author(s):  
Issam Kouatli
Keyword(s):  
Cloud Computing ◽  
Risk Analysis ◽  
Comparative Study ◽  
New Technology ◽  
Business Environment ◽  
Cloud Services ◽  
Content Type ◽  
It Systems ◽  
Weighted Score ◽  
The Impact

Purpose – The purpose of this paper is to classify and categorize the vulnerability types emerged with time as information technology (IT) systems evolved. This comparative study aims to compare the seriousness of the old well-known vulnerabilities that may still exist with lower possibility of happening with that of new technologies like cloud computing with Mobility access. Cloud computing is a new structure of IT that is becoming the main part of the new model of business environment. However, issues regarding such new hype of technology do not come without obstacles. These issues have to be addressed before full acceptability of cloud services in a globalized business environment. Businesses need to be aware of issues of concerns before joining the cloud services. This paper also highlights these issues and shows the comparison table to help businesses with appropriate decision-making when joining the cloud. Design/methodology/approach – A historical review of emerged vulnerabilities as IT systems evolved was conducted, then these vulnerabilities were categorized into eight different categories, each of which composed of multiple vulnerability types. Simple scoring techniques were used to build a “risk” analysis table where each vulnerability type was given a score based on availability of matured solution and the likeliness of happening, then in case of vulnerability type, another score was used to derive the impact of such vulnerability. The resulted weighted score can be derived from the multiplication of likeliness to happen score with that of its impact in case it did happen. Percentage of seriousness represented by the percentage of the derived weighted score of each of the vulnerabilities can then be concluded. Similar table was developed for issues related to cloud computing environment in specific. Findings – After surveying the historical background of IT systems and emerged vulnerabilities as well as reviewing the common malicious types of system vulnerabilities, this paper identifies 22 different types of vulnerability categorized in eight different categories. This comparative study explores amount of possible vulnerabilities in new technology like cloud computing services. Specific issues for cloud computing were also explored and a similar comparative study was developed on these issues. The result of the comparative study between all types of vulnerabilities since the start of IT system development till today’s technology of cloud computing, shows that the highest percentage vulnerability category was the one related to mobility access as mobile applications/systems are relatively newly emerged and do not have a matured security solution(s). Practical implications – Learning from history, one can conclude the current risk factor in dealing with new technology like cloud computing. Businesses can realize that decision to join the cloud requires thinking about the issues mentioned in this paper and identifying the most vulnerability types to try to avoid them. Originality/value – A new comparative study and new classification of vulnerabilities demonstrated with risk analysis using simple scoring technique.

scholarly journals Using learning analytics to engage students: Improving teaching practices through informed interactions

2020 ◽  
Vol 9 (2) ◽  
pp. 231
Author(s):  
Justina Naujokaitienė ◽  
Giedrė Tamoliūnė ◽  
Airina Volungevičienė ◽  
Josep M. Duart
Keyword(s):  
Online Learning ◽  
Learning Analytics ◽  
Teaching Practices ◽  
Online Teaching ◽  
Teaching And Learning ◽  
New Technology ◽  
Research Problem ◽  
Qualitative Inquiry ◽  
Structured Interviews ◽  
Learner Engagement

Student engagement is one of the most relevant topics within the academic and research community nowadays. Higher education curriculum, teaching and learning integrate new technology- supported learning solutions. New methods and tools enhance teacher and learner interactions and influence learner engagement positively. This research addresses the need to explore new ways of improving teaching practices to better engage students with the help of learning analytics. The paper investigates how university teachers use the data from learning analytics to observe learners and to engage them in online learning. Qualitative inquiry was chosen to approach the research problem, and semi-structured interviews with the teachers using (blended) online learning were conveyed to explore teacher practices in students’ behaviour and engagement observations online, disclosing teachers’ abilities to understand the challenging learner engagement process based on the data from learning analytics. The new evidence provided by this research highlights the successful practices in the use of learning analytics data to observe students’ behaviour and engagement and to inform teachers on the presence needed in order to develop learner–centred activities and to make curriculum changes. The limitation of this study lies in the fact that the different online teaching experiences that research participants had might have restricted their understanding of the use of LA data for curriculum development and learners’ engagement.

Embracing educational disruption: a case study in making the shift to a remote learning environment

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ida Fatimawati Adi Badiozaman ◽  
Hugh John Leong ◽  
Wallace Wong
Keyword(s):  
Professional Development ◽  
Online Teaching ◽  
Teaching And Learning ◽  
Online Teaching And Learning ◽  
Content Type ◽  
Technological Support ◽  
Self Reports ◽  
E Learning ◽  
Professional Development Needs ◽  
The Impact

PurposeAs an institution that has invested in e-learning infrastructure and technology for e-learning delivery, Swinburne University of Technology Sarawak conducted The Digital Educator Series as a means of embracing this educational disruption. In particular, this paper reports on the first three courses held under the Digital Educator Series that aims to equip teachers with practical and effective online teaching to school teachers in Sarawak. While the training is still in effect, preliminary results are shared, and implications for practice and recommendations for further research are considered.Design/methodology/approachApproximately 136 questionnaires containing close-and open-ended items were distributed to the teacher participants of the Digital Educator Series. Close-ended items were designed to gather general information about their perceptions of online teaching and learning. Items were constructed to gather insights on familiarity with online teaching and learning, perceived usefulness of platforms such as Microsoft Teams and Google Classrooms. The open-ended items were designed to gather information on areas of improvement for the courses and professional development needs of teachers for online teaching.FindingsThe findings revealed very mixed responses in terms of teachers' familiarity with online teaching and learning. Nonetheless, it was encouraging that the majority of teachers felt positively about the impact and usefulness of the courses in the Digital Educator Series and have expressed that would like to learn more about online teaching pedagogy. Teachers reported the greatest familiarity with Google Classroom and were very positive about the applicability the Google Classroom Course (91.2%) in their own teaching practice. Conversely, all of the participants reported they were unfamiliar with Microsoft Teams. Accordingly, the teachers did not perceive its applicability to be as high as the Google Classroom. The qualitative findings further corroborated this and expressed the need for specific professional development programmes that include pedagogical and technological support. Overall, the teachers are strongly focussed in their professional development in order to improve their online teaching,Research limitations/implicationsLike other research, this too has its limitations. The sample size in this study was restricted to those who attended the Digital Educator Series training. Hence the results of this study, whilst have been enriching, and to a certain extent are supported by the current literature, the accuracy of the description may be unique to this particular group of individuals, within this particular setting. Additionally, the study only relied on self-reports from both the questionnaire and the semi-structured interviews. This study accepts that self-reports have shortcomings. Not all experiences of the courses would have been readily accessible through the teachers' conscious reflections. This makes it difficult to construct a complete picture of the experience, challenges and identify all salient factors within a particular workshop or training.Practical implicationsAlthough the adoption of teaching and learning to online platforms is undoubtedly the way to maintain continuity of learning for students, it has also unveiled glaring inequities in Sarawak. Therefore, continuous and personalised professional development needs to be provided, focussing on pedagogical and technological support. There is a need to embrace these changes as a long-term response that will develop and improve over the next few years. That response should include better infrastructure, policies for quality improvement, accessibility standards and strategic plans for continuous access in the future. This includes advocating for platforms that can fit into the core technology environment and for teachers to adopt an innovative mindset.Originality/valueIn light of the complex and multifaceted challenge of transitioning to online learning in Sarawak Malaysia, it was evident that the need for innovative solutions to optimize educational endeavours has become accelerated. To ensure that students are well-supported and widening participation and access to education, it is imperative that the education disruption be embraced. This starts with addressing teachers' digital literacy through a professional development programme of online reaching.

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