scholarly journals Accounting for sustainability: an active learning assignment

2017 ◽  
Vol 18 (3) ◽  
pp. 329-340 ◽  
Author(s):  
Joanna Gusc ◽  
Paula van Veen-Dirks
Keyword(s):  
Active Learning ◽  
Management Accounting ◽  
Business Students ◽  
University Teaching ◽  
Learning Approach ◽  
Content Type ◽  
Formed Part ◽  
Teaching Programs ◽  
The University ◽  
Insight Into

Purpose Sustainability is one of the newer topics in the accounting courses taught in university teaching programs. The active learning assignment as described in this paper was developed for use in an accounting course in an undergraduate program. The aim was to enhance teaching about sustainability within such a course. The purpose of this paper is to offer experience-based guidance to faculty members around the world who would like to include sustainability in their courses. Design/methodology/approach This paper describes the introduction of sustainability in an accounting course via an active learning approach. The assignment that was developed formed part of a management accounting course for 450 business students. In the assignment, the students were asked to propose a sustainable solution for the university organization. Several tools were provided to the students to support them in obtaining an insight into the financial and societal consequences of the proposed solution. Findings The encouraging experiences with the assignment at the university where it was designed show that it effectively improved students’ understanding of sustainability issues. Furthermore, the assignment provided insight into how management accounting can play a role in enhancing sustainability in an organization. Additionally, the experiences with the assignment show that it can be used to make courses more lively and attractive to students. Originality/value As yet, textbooks have not offered much support in how to incorporate sustainability into the field of accounting. The assignment represents a novel use of management accounting concepts in the study of sustainability and is relevant to educators as an example of an active learning approach on the topic of sustainability.

scholarly journals Constructing constructivism in management accounting education: reflections from a teaching cycle with innovative learning elements

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kelum Jayasinghe
Keyword(s):  
Active Learning ◽  
Qualitative Methods ◽  
Management Accounting ◽  
Accounting Education ◽  
Constructivist Teaching ◽  
Learning Approaches ◽  
Content Type ◽  
Radical Constructivist ◽  
Innovative Learning ◽  
Management Accounting Education

Purpose This study aims to address the possibility of integrating some elements of the “radical constructivist” approach to management accounting teaching. It answers the following two questions: to what extent should management accounting educators construct a “radical constructivist” foundation to guide active learning? Then, in which ways can management accounting educators use qualitative methods to facilitate “radical constructivist” education? Design/methodology/approach The study uses a teaching cycle that implements innovative learning elements, e.g. learning from ordinary people, designed following the principles of “radical constructivism”, to engage students with “externalities” at the centre of their knowledge construction. It adopts an ethnographic approach comprising interviews and participant observation for the data collection, followed by the application of qualitative content and narrative analysis of the data. Findings The study findings and reflections illustrate that the majority of students respond positively to radical constructivist learning if the educators can develop an innovative problem-solving and authentic environment that is close to their real lives. The radical constructivist teaching cycle discussed in this study has challenged the mindsets of the management accounting students as it altered the traditional objectivist academic learning approaches that students were familiar with. Its use of qualitative methods facilitated active learning. Student feedback was sought as part of the qualitative design, which provided a constructive mechanism for the students and educators to learn and unlearn from their mistakes. This process enriched the understanding of learners (students) and educators of successful engagement in radical constructivist management accounting education and provides a base upon which to design future teaching cycles. Originality/value The paper provides proof of the ability of accounting educators, as change agents, to apply radical constructivist epistemology combined with multiple qualitative research methods by creating new constructive learning structures and cultures associated with innovative deep-learning tasks in management accounting education.

Teaching sustainability-oriented capabilities using active learning approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Priscila Borin Claro ◽  
Nathalia Ramajo Esteves
Keyword(s):  
Active Learning ◽  
Business School ◽  
Business Schools ◽  
School Context ◽  
Real Life ◽  
Learning Approach ◽  
Case Study Methodology ◽  
Content Type ◽  
Positive Effects ◽  
The Impact

Purpose This paper aims to discuss how educators can teach sustainability-oriented capabilities (SOCs) using an active learning approach. Design/methodology/approach Using a case study methodology centered on a Brazilian business school, this research combines qualitative analysis of content, such as teacher notes and student work, with quantitative analysis of student grades. The authors used variance analysis and Bonferroni tests to establish whether the means of three test groups were significantly different. The authors also tested for normality, using the Skewness Kurtosis test, and for homoscedasticity, using Levene. Findings The authors’ findings suggest that the active learning (AL) method may be useful in developing SOCs related to the capabilities of “to know,” “to do,” “to interact” and “to be” because it improved student engagement in the program. In addition, this improved engagement was shown to have a positive influence on grades. Research limitations/implications Using convenience sampling, the authors studied a limited number of the mandatory management courses offered by Insper. There is a need to check for nonlinear positive effects over a more extended period of time and considering more courses. Practical implications This paper offers a practical and replicable technique for teaching SOCs in a business school context using AL. Originality/value The existing literature on education and sustainability discusses the role of business schools in the development of SOCs, especially with respect to curricular changes that integrate content and frameworks related to the conceptualization of sustainable development for business (Cebrián and Junyent, 2015; Cortese, 2003; Fairfield, 2018; Aleixo et al., 2020; Leal Filho, 2020; Arruda Filho et al., 2019). However, some studies suggest that the learning process at many business schools fails to explore the complexity of real life by not using a teaching approach that favors the development of SOCs (Leal Filho et al., 2015). Thus, prior studies have pointed to the need for further research on the impact of the active learning approach in teaching about sustainability (Leal Filho et al., 2015; Fisher and Bonn, 2011; Hesselbarth and Schaltegger, 2014). The aim of this research is to contribute to this discussion.

scholarly journals “Oh This Learning, What a Thing It Is!”—Putting Sustainability First in Teaching Techniques and in Content

2018 ◽  
Vol 10 (8) ◽  
pp. 2803 ◽  
Author(s):  
Joanna Gusc ◽  
Coen Heijes
Keyword(s):  
Management Accounting ◽  
Participant Observation ◽  
Teaching Approach ◽  
Learning Approach ◽  
Teaching Techniques ◽  
University Level ◽  
The University ◽  
Masters Students ◽  
Academic Year

Although sustainability has become a strategic topic at many universities, working towards a learning approach in which sustainability is the fundament underlying and permeating the entire course is hardly straightforward. This paper is a case study on the development, the teaching, and the evaluation of one specific course that aims to achieve this. Based on (participant) observation, documents, and discussion with students and other stakeholders, we describe and analyze the results of the transformation of the course ‘advanced management accounting techniques’ for Masters students at the University of Groningen, in the academic year 2017–2018. We show how the course was transformed in a way to increase both a general, a business, and an accounting awareness of the importance of sustainability, while also applying a new teaching approach, namely lemniscate learning, to support this. Our course was the first in the faculty to make this transformation, and although the majority of the students were enthusiastic, the faculty staff was cautiously positive. In presenting our findings, we aim at supporting educators and other stakeholders at universities, by supplying a case study on the transformation of our course, and by scrutinizing the problems that we encountered, the feedback, both positive and negative, that we received, and the challenges that still face us, both on a course and a university level. Thus, we hope to be a source of inspiration and advice for others and to further advance our understanding of the dilemmas, practicalities, and challenges in working towards sustainability in teaching.

The failure of non‐binding declarations to achieve university sustainability

2007 ◽  
Vol 8 (3) ◽  
pp. 301-316 ◽  
Author(s):  
S.A. Bekessy ◽  
K. Samson ◽  
R.E. Clarkson
Keyword(s):  
Best Practice ◽  
Small Scale ◽  
Structured Interviews ◽  
Pilot Studies ◽  
Content Type ◽  
Institute Of Technology ◽  
University Leaders ◽  
The University ◽  
The Impact ◽  
Insight Into

PurposeThis paper aims to assess the impact and value of non‐binding agreements or declarations in achieving sustainability in universities.Design/methodology/approachA case study of Royal Melbourne Institute of Technology (RMIT) University is presented, analysing the reasons for lack of progress towards sustainability and evaluating best ways forward. Using a timeline and analysis of historical records for the 12 years since RMIT first engaged in the sustainability agenda, major trends in the process of implementing policies are identified. Secondly, 15 semi‐structured interviews with university leaders and key sustainability stakeholders from across the university are analysed to provide insight into how and why the university has failed to achieve sustainability.FindingsNew implications for successfully achieving sustainability arise from these findings. Accountability is a key issue, as RMIT appears to reap benefits from being signatory to declarations without achieving genuine progress. To ensure that declarations are more than simply greenwash, universities must open themselves up to scrutiny of progress to determine whether commitments have been honoured.Practical implicationsRelying on small‐scale “club” activities establishing demonstrations and raising awareness is unlikely to lead to permanent change. The evidence of RMIT's engagement with sustainability shows that, for example, even when successful pilot studies are conducted, these initiatives may do little to affect the mainstream practices of a university unless certain conditions exist. Furthermore, given the on‐paper commitments institutions have made, and the role of the university in society, small‐scale and gradual changes in university practice are a far from adequate response to the urgent sustainability imperative.Originality/valueThe initial engagement of RMIT University with the sustainability agenda 12 years ago marked it as a world leader in sustainability best‐practice. Analysing how and why such a disappointing lack of action has resulted from such promising beginnings provides insight into future directions for implementing sustainability in universities. The paper argues that considering the key responsibility of universities in leading the sustainability agenda, a more systemic and serious response is required.

Ethnographic sensitivity and current recordkeeping

2018 ◽  
Vol 28 (2) ◽  
pp. 175-186 ◽  
Author(s):  
Gillian Oliver ◽  
Fiorella Foscarini ◽  
Craigie Sinclair ◽  
Catherine Nicholls ◽  
Lydia Loriente
Keyword(s):  
Design Methodology ◽  
Cultural Influences ◽  
Information Culture ◽  
Pilot Studies ◽  
Content Type ◽  
Analysis Techniques ◽  
Constructive Dialogue ◽  
The University ◽  
University Settings ◽  
Insight Into

Purpose The purpose of this paper is to report on the application of information culture analysis techniques in the workplace. The paper suggests that records managers should use ethnographic sensitivity, if they want to have a constructive dialogue with records creators and users, and effect positive change in their organisations. Design/methodology/approach Two pilot studies were conducted in university settings for the purpose of testing an information culture assessment toolkit. The university records managers who carried out the investigation approached the fieldwork ethnographically, in the sense that they were interested in the perspectives of their end users, and tried to understand their information cultures, rather than imposing their recordkeeping concepts and procedures. Findings Information culture analysis was of practical utility in large complex organisations, providing an insight into behaviours, motivations, and most importantly promoted reflection and dialogue among organisational actors. Originality/value The paper raises awareness of the diversity of professional skills and knowledge required by records practitioners. It emphasises that to remain relevant to their organisations, records managers have to be receptive and sensitive to cultural influences.

Quality in qualitative management accounting research

2014 ◽  
Vol 11 (1) ◽  
pp. 29-39 ◽  
Author(s):  
Hanne Nørreklit
Keyword(s):  
Cost Management ◽  
Management Accounting ◽  
Language Game ◽  
Language Games ◽  
Content Type ◽  
Four Dimensions ◽  
Accounting Research ◽  
Pragmatic Constructivism ◽  
Insight Into

Purpose – The purpose of this article is to demonstrate how the quality of Qualitative Research in Accounting & Management (QRAM) is manifested through the conceptualization of knowledge about functioning actions that are applicable for local management accounting practices. Design/methodology/approach – Drawing on language game theory and pragmatic constructivism, the paper analyzes the “practice doing” embedded in key language games of the case descriptions of three articles on intra-organizational buyer-supplier relations published in QRAM with the aim of revealing how they contribute to the development of a performativity in management accounting topos that integrates facts, possibilities, values and communication. Findings – The analysis documents that the three QRAM articles on inter-organizational cost management make a common contribution to the knowledge related to what to do to make functional actions within the practice of inter-organizational cost management. Together, the articles provide conceptual rigour with a complexity in content that can encompass the four dimensions of integration. Research limitations/implications – In providing a framework for analyzing practice relevance, the paper has implications for contemporary discussions on doing research that is relevant for practice. Originality/value – The paper provides novel insight into the analysis of quality in management accounting research. Additionally, it provides a framework for reflecting on the accumulation of practice-relevant knowledge and identifying areas requiring more research.

scholarly journals Teaching Critical Reflection to Graduate Students

2014 ◽  
Vol 7 (1) ◽  
pp. 56 ◽  
Author(s):  
Gavan Peter Longley Watson ◽  
Natasha Kenny
Keyword(s):  
Graduate Students ◽  
Critical Reflection ◽  
Learning Strategy ◽  
University Teaching ◽  
Learning Approach ◽  
Graduate Course ◽  
Applied Learning ◽  
Post Secondary ◽  
Life Long Learning ◽  
The University

Critical reflection is a highly valued and widely applied learning approach in higher education. There are many benefits associated with engaging in critical reflection, and it is often integrated into the design of graduate-level courses on university teaching, as a life-long learning strategy to help ensure that learners build their capacity as critical reflective teaching practitioners. Despite its broad application and learning benefits, students often find the process of engaging in critical reflection inherently challenging. This paper explores the challenge associated with incorporating critical reflection into a graduate course on University Teaching at the University of Guelph. Strategies for effectively incorporating critical reflection are presented, based largely on Arsonson’s (2011) framework for teaching critical reflection and the outcomes of a workshop offered at the 2013 STLHE Conference. The strategies discussed have multi-disciplinary relevance, and can be broadly applied to improve how critical reflection is incorporated into post-secondary courses.

scholarly journals Impact of COVID-19 on undergraduate business students: a longitudinal study on academic motivation, engagement and attachment to university

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rita Pasion ◽  
Eva Dias-Oliveira ◽  
Ana Camacho ◽  
Catarina Morais ◽  
Raquel Campos Franco
Keyword(s):  
Extrinsic Motivation ◽  
Academic Motivation ◽  
Business Students ◽  
Significant Group ◽  
Content Type ◽  
Post Test ◽  
Negative Effect ◽  
The University ◽  
Academic Year ◽  
Undergraduate Business Students

Purpose This study aims to explore whether the COVID-19-related circumstances hindered these academic-related variables. Design Methodology Approach The authors surveyed two groups of undergraduate business students (42% male) who completed the questionnaires at the beginning and at the end of the semester. One group of students attended only face-to-face classes in the 2018/2019 academic year (n = 126) and the other group transitioned to online classes because of the COVID-19 outbreak in the 2019/2020 academic year (n = 99). Findings The findings show no statistically significant group differences between the pre- and post-test in students’ intrinsic and extrinsic motivation, feelings of attachment to the university and engagement dimensions of absorption and vigour. Nevertheless, a moderate negative effect was found in the dedication engagement dimension. Practical Implications The authors discuss the main results in terms of some practices that may contribute towards attenuating the effects of future emerging pandemics in the higher education setting. Originality Value The COVID-19 pandemic imposed a rapid transition to online instruction in education institutions worldwide. However, it remains unclear to date how students’ engagement, motivation and attachment to the university were negatively affected by the first COVID-19 outbreak.

scholarly journals Developing your own graduate employees

2016 ◽  
Vol 6 (4) ◽  
pp. 378-383 ◽  
Author(s):  
Valerie Antcliff ◽  
Sue Baines ◽  
Elizabeth Gorb
Keyword(s):  
Early Stage ◽  
Research Programme ◽  
Bachelor's Degree ◽  
Content Type ◽  
University Support ◽  
The Uk ◽  
The University ◽  
Ongoing Dialogue ◽  
Insight Into

Purpose The purpose of this paper is to offer an employer perspective on the value of degree apprenticeships (DAs) less than a year after the first apprentices commenced their studies for a bachelor’s degree in September 2015. Design/methodology/approach This case focusses on one of the first DAs in the UK. It draws on evidence from interviews with HR professionals responsible for the DA in two contrasting companies, an international PLC and a smaller, fast growing enterprise. Findings Both employers consider that the DA meets recruitment needs in ways that other options do not. They particularly value the ability of apprentices to make an immediate contribution in the workplace. For the smaller employer the university support structures are a significant advantage. Only the larger employer formally input into the curriculum prior to validation but both feel they can tailor content to suit their needs. Both see investing in the DA as excellent value for money. Practical implications The value of strong relationships, trust and ongoing dialogue between partners emerges as a key component in fulfilling the need of employers. Originality/value The DA model recasts employers as the purchasers of higher education and affords them a key role in developing provision tailored to their needs. Implications of this new model for employers, universities and learners are potentially profound and hard to predict. This case study is based on part of the early stage of a three-year research programme. It provides a unique, early insight into two employers’ rationales for engaging with the DA programme and their initial experiences.

Sign in / Sign up

Export Citation Format

Share Document