Curriculum innovation in undergraduate accounting degree programmes through “virtual internships”

2015 ◽  
Vol 57 (6) ◽  
pp. 673-684 ◽  
Author(s):  
Leopold Bayerlein

Purpose – The purpose of this paper is to discuss major criticisms of traditional undergraduate accounting programmes and to introduce virtual internships as a curriculum innovation that addresses these criticisms. Design/methodology/approach – The main aim of the paper is to inspire curriculum innovation in accounting programmes though the introduction and discussion of virtual internships as a contemporary teaching model. Findings – The paper provides a detailed outline of the virtual internship model, its advantages and disadvantages, and its development in practice. Originality/value – The paper is likely to be most relevant for academics in undergraduate accounting programmes because it provides a practical guide to the development of this curriculum innovation.

2016 ◽  
Vol 33 (1) ◽  
pp. 21-22 ◽  
Author(s):  
Martin Kesselman

Purpose – This article examines Current CITE-ings from the Popular and Trade Computing Press, Telework and Telecommuting Design/methodology/approach – The methodology adopted is a literature review. Findings – Readily available technologies now allow librarians to perform most of their work-offsite. Some traditional building-based services such as reference, have been taken over by virtual reference and now even instruction offers options on par with or even better than classroombased questions such as a webinar that can be viewed and reviewed at any time or by having librarians embedded into various courseware packages. Researchlimitations/implications – Librarians no longer need be limited to a single library; groups of subject librarians can work together in the cloud to provide services to multiple universities. Originality/value – This article collates some articles from the non-library literature that mayprovide some ideas and review advantages and disadvantages for both the library and employee


2015 ◽  
Vol 33 (4) ◽  
pp. 497-504 ◽  
Author(s):  
IdaMae Louise Craddock

Purpose – The purpose of this paper is to describe the implementation of a mobile makerspace program in a public school setting. Insights, challenges, successes, projects as well as recommendations will be shared. Design/methodology/approach – This paper describes a mobile makerspace program in a public high school in Virginia. It discusses the growth of mobile making, the advantages and disadvantages of mobility, and how the program was implemented. Findings – Mobile makerspaces are a fast-growing manifestation of maker culture. It is possible to have a makerspace in a public school and take the maker culture to other schools in the area. Having a steady supply of students or library interns that are willing to travel to other schools is critical. Originality/value – Makerspaces in libraries is still a relatively new phenomenon. While the research is coming on stationary makerspaces, mobile making is a new horizon for the maker movement. This paper seeks to provide a description of one such program.


2017 ◽  
Vol 51 (1) ◽  
pp. 82-98 ◽  
Author(s):  
Nina Åkestam ◽  
Sara Rosengren ◽  
Micael Dahlen

Purpose This paper aims to investigate whether portrayals of homosexuality in advertising can generate social effects in terms of consumer-perceived social connectedness and empathy. Design/methodology/approach In three experimental studies, the effects of advertising portrayals of homosexuality were compared to advertising portrayals of heterosexuality. Study 1 uses a thought-listing exercise to explore whether portrayals of homosexuality (vs heterosexuality) can evoke more other-related thoughts and whether such portrayals affect consumer-perceived social connectedness and empathy. Study 2 replicates the findings while introducing attitudes toward homosexuality as a boundary condition and measuring traditional advertising effects. Study 3 replicates the findings while controlling for gender, perceived similarity and targetedness. Findings The results show that portrayals of homosexuality in advertising can prime consumers to think about other people, thereby affecting them socially. In line with previous studies of portrayals of homosexuality in advertising, these effects are moderated by attitudes toward homosexuality. Research limitations/implications This paper adds to a growing body of literature on the potentially positive extended effects of advertising. They also challenge some of the previous findings regarding homosexuality in advertising. Practical implications The finding that portrayals of homosexuality in advertising can (at least, temporarily) affect consumers socially in terms of social connectedness and empathy should encourage marketers to explore the possibilities of creating advertising that benefits consumers and brands alike. Originality/value The paper challenges the idea that the extended effects of advertising have to be negative. By showing how portrayals of homosexuality can increase social connectedness and empathy, it adds to the discussion of the advantages and disadvantages of advertising on a societal level.


2021 ◽  
Vol 27 (2) ◽  
pp. 638-657
Author(s):  
Fredrik Milani ◽  
Luciano Garcia-Banuelos ◽  
Svitlana Filipova ◽  
Mariia Markovska

PurposeBlockchain technology is increasingly positioned as a promising and disruptive technology. Such a promise has attracted companies to explore how blockchain technology can be used to gain significant benefits. Process models play a cardinal role when seeking to improve business processes as they are the foundation of process analysis and redesign. This paper examines how blockchain-oriented processes can be conceptually modelled with activity- (BPMN) and artifact-centric (CMMN) modelling paradigms.Design/methodology/approachThis paper discusses how commonly occurring patterns, specific to block-chain-based applications, can be modelled with BPMN and CMMN. Furthermore, the advantages and disadvantages of both notations for accurately representing blockchain-specific patterns are discussed.FindingsThe main finding of this paper is that neither BPMN nor CMMN can adequately and accurately represent certain patterns specific for blockchain-oriented processes. BPMN, while supporting most of the patterns, does not provide sufficient support to represent tokenization. CMMN, on the other hand, does not provide support to distinguish between activities executed and data stored on-chain versus off-chain.Originality/valueThe paper provides insight into the strengths and weaknesses of BPMN and CMMN for modelling processes to be supported by blockchain. This will serve to aid analysts to produce better process models for communication purposes and, thereby, facilitate development of blockchain-based solutions.


2020 ◽  
Vol 41 (6/7) ◽  
pp. 565-577
Author(s):  
Magdaline Wanjiru Mungai ◽  
Selikem Sebuava Dorvlo ◽  
Asaph Nuwagirya ◽  
Marlene Holmner

PurposeCopyright exceptions promote access to information by users without breaching copyright. This research paper reviews copyright exceptions in Kenya, Ghana and Uganda and how they influence access to information in libraries. Objectives were to find out the implications of copyright exceptions in Kenya, Ghana and Uganda; advantages and disadvantages of copyright exceptions for libraries; and recommend best practices of copyright exceptions.Design/methodology/approachThis is a desktop research reviewing empirical literature and incorporating authors' experiential knowledge in their information profession. Authors have interrogated copyright exceptions in their home countries' copyright acts, policy documents and peer-reviewed articles on copyright and information access. They analysed the documents as stated to deduce key recommendations regarding ideal copyright exceptions.FindingsThe study established that copyright exceptions do not always improve access as intended because they are inadequate, ignoring key library functions. Major inconsistencies exist in the exceptions in these countries; key terminologies have not been defined; and the concept is not well understood. Librarians lack sufficient knowledge on exceptions, hence lack self-efficacy in educating users. Kenya, Ghana and Uganda should improve and harmonize their copyright acts to cover key library functions.Originality/valueThis study provides in-depth analysis of historical and modern practices of copyright exceptions in the three countries revealing useful comparative insights. Previous studies looked at the issues from individual countries perspective.


2018 ◽  
Vol 18 (3) ◽  
pp. 248-261 ◽  
Author(s):  
Matthew D. Kiernan ◽  
Mick Hill

Purpose Students of social research methods in search of a “Haynes manual” type set of instructions are often, if not invariably, thwarted in their ambitions and are either confronted with an abstract description which remains firmly at the level of methodology or, alternatively, an uncritical mechanical template for application. The purpose of this paper is not to rectify these deficits, but rather to make the interplay between epistemological and methodological concerns and those relating to method visible to inspection. Design/methodology/approach To illustrate this interplay, the authors present one example of a piece of applied policy research which employed a process of framework analysis. Findings It is argued that rhetorical transparency in the creation of any qualitative account enhances its authenticity, and in part, this article demonstrates that it remains possible to maintain reflexive awareness of epistemological and methodological concerns whilst at the same time pursuing clear and practical methodical guidelines. Originality/value This article provides unique approach to providing researchers with a practical guide to framework analysis with theoretical reflection on the wider methodological concerns.


2019 ◽  
Vol 19 (2) ◽  
pp. 132-145
Author(s):  
Jeremy Northcote ◽  
Tarryn Phillips

Purpose The purpose of this paper is to evaluate the advantages and disadvantages of peer researchers in participant observation. Design/methodology/approach The research involved interviews with 11 fieldworkers aged 18–25 years. Findings The method improves access to settings and provides useful context information on participants. Research limitations/implications It is a useful method in situations where normal access to participants and settings is problematic. Originality/value The paper is the first ever evaluation of supervised peer research (as opposed to peer-led research).


2015 ◽  
Vol 16 (1) ◽  
pp. 239-254 ◽  
Author(s):  
Manfred Wondrak ◽  
Astrid Segert

Purpose – The purpose of this paper is to study current problems of implementing Diversity Management (DM) in businesses and presents a concept for measuring and estimating a value for diversity interventions. Design/methodology/approach – An intellectual capital approach is used to identify a matrix of problems while implementing DM. To address the accounting problem for DM, advantages and disadvantages of the Diversity Scorecard are discussed and issues that require further conceptual development are identified. Findings – Understanding DM as a part of intellectual capital helps solve accounting problems. The tests of the concept of Diversity Impact Navigator show that measuring DM at this stage requires a simple design, that using key indicators forces diversity interventions and that the process of valuation increases the understanding of DM by all stakeholders and thus its economic legitimation. Originality/value – A newly developed concept helps solve the problem of measurement and valuation of DM. The paper presents the first test results.


2018 ◽  
Vol 34 (11) ◽  
pp. 32-34

Purpose Reviews the latest management developments across the globe and pinpoints practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings Centralizing or decentralizing control each have advantages and disadvantages. Clear understanding of these will help companies not just to survive but to prosper. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.


2014 ◽  
Vol 22 (4) ◽  
pp. 393-406 ◽  
Author(s):  
Waldo Rocha Flores ◽  
Hannes Holm ◽  
Gustav Svensson ◽  
Göran Ericsson

Purpose – The purpose of the study was threefold: to understand security behaviours in practice by investigating factors that may cause an individual to comply with a request posed by a perpetrator; to investigate if adding information about the victim to an attack increases the probability of the attack being successful; and, finally, to investigate if there is a correlation between self-reported and observed behaviour. Design/methodology/approach – Factors for investigation were identified based on a review of existing literature. Data were collected through a scenario-based survey, phishing experiments, journals and follow-up interviews in three organisations. Findings – The results from the experiment revealed that the degree of target information in an attack increased the likelihood that an organisational employee falls victim to an actual attack. Further, an individual’s trust and risk behaviour significantly affected the actual behaviour during the phishing experiment. Computer experience at work, helpfulness and gender (females tend to be less susceptible to a generic attack than men), had a significant correlation with behaviour reported by respondents in the scenario-based survey. No correlation between the results from the scenario-based survey and the experiments was found. Research limitations/implications – One limitation is that the scenario-based survey may have been interpreted differently by the participants. Another is that controlling how the participants reacted when receiving the phishing mail, and what actually triggered each and every participant to click on the attached link, was not possible. Data were however collected to capture these aspects during and after the experiments. In conclusion, the results do not imply that one or the other method should be ruled out, as they have both advantages and disadvantages which should be considered in the context of collecting data in the critical domain of information security. Originality/value – Two different methods to collect data to understand security behaviours have rarely been used in previous research. Studies that add target information to understand if such information could increase the probability of attack success is sparse. This paper includes both approaches.


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