Impact of accounting software utilization on students' knowledge acquisition

2014 ◽  
Vol 10 (1) ◽  
pp. 22-48 ◽  
Author(s):  
Emilio Boulianne
Keyword(s):  
Knowledge Acquisition ◽  
Curriculum Design ◽  
Course Design ◽  
Business Students ◽  
Research Question ◽  
Survey Method ◽  
Content Type ◽  
Main Research ◽  
Accounting Software ◽  
The Impact

Purpose – This study investigates the impact that software utilization may have on students' knowledge acquisition of the accounting cycle. Differences in knowledge acquisition are examined between three groups of students: those who completed an accounting case manually using the traditional pencil and paper approach, using software, and first manually and then using software. The main research question is: “To what extent does using computers to study the accounting cycle lead to better knowledge acquisition?” This paper aims to inform changes in accounting education. Design/methodology/approach – The survey method was employed to collect information from accounting students in a Canadian business school. A total of 1,053 usable questionnaires were returned. Declarative knowledge and procedural knowledge are the theoretical underpinnings. Findings – The results indicate that students who first completed the case manually and then completed the same case using accounting software experienced the best knowledge acquisition. This suggests that the best manner for students to acquire concrete knowledge of the accounting cycle is by completing cases using both methods. The results also indicate that students who completed the case using only the software experienced better knowledge acquisition than did students who completed the case only manually. This suggests that software can be effectively utilized and integrated in class to improve knowledge acquisition of accounting information systems. Originality/value – Little investigation has been performed on the usefulness and impact accounting software utilization may have on students' level of learning. The findings may benefit students and faculty members by helping in curriculum design changes, course design, and computer implementation decisions. The findings of this study have the potential to make a difference in the way that educators teach and business students learn. Business education may be improved by the judicious use of software in the classroom.

scholarly journals Assessing large-scale digitization using Web analytics

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Emily Lapworth
Keyword(s):  
Large Scale ◽  
Research Question ◽  
Web Analytics ◽  
Digital Collections ◽  
Content Type ◽  
Main Research ◽  
Item Level ◽  
Digital Collection ◽  
One Year ◽  
The Impact

Purpose The purpose of this study is to assess the use of digital collections created via the large-scale digitization of archival collections. The large-scale digitization method specifically examined is the reuse of archival description from finding aids to create digital collections that consist mainly of compound digital objects, equivalent to a folder of items, minimally described at the aggregate level. This paper compares Web analytics data for two large-scale digital collections and one digital collection with rich, item-level description. Design/methodology/approach This study analyzed one year of Web analytics for three digital collections. The main research question of this study is: Are digital collections of minimally described compound objects used less than digital collections of richly described single objects? Findings This study found that the large-scale digital collections analyzed received less use than the traditional item-level collection, when examined at the item level. At the object level, the large-scale collections did not always receive less use than the traditional item-level collection. Research limitations/implications This study is limited to three different digital collections from one institution. Web analytics also represent a limited interpretation of “use.” Practical implications This study presents a method for other institutions to assess their own large-scale digitization efforts and contributes to the profession’s understanding of the impact of large-scale digitization. Originality/value This paper is unique because it uses Web analytics to compare the use of large-scale digital collections to the use of traditional boutique digital collections.

The role of the employees' individual resources in the perception of the work overload

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anna Pluta ◽  
Aleksandra Rudawska
Keyword(s):  
Research Question ◽  
Job Demands ◽  
Work Conditions ◽  
Survey Method ◽  
Content Type ◽  
Work Overload ◽  
Main Research ◽  
Older Employees ◽  
Spiritual Potential

PurposeThe contemporary world's pressure, oriented on flexibility and quick actions, has permanently changed work characteristics. Taking the employees' perspective into account, it seems important to identify whether and which of the employees' individual resources help them cope with those job demands. Therefore, the main research question is what is the relation between holistically conceptualised employees' individual resources and perceived work overload?Design/methodology/approachBased on the literature on individual resources and job demands, the authors test for relations between three components of individual resources (physical, emotional, spiritual potentials) and job characteristics (work variability and work diversity) and the perceived work overload. Data were collected using a survey method amongst 336 Polish knowledge workers.FindingsThe results partially supported the posed hypotheses. Both work variability and work diversity relate positively to work overload. Only the physical potential is related directly and negatively to perceived work overload. The spiritual potential relates indirectly to work overload through work diversity. The authors also found that age moderates the relation between physical and spiritual potential and overload.Research limitations/implicationsHuman resource management (HRM) practitioners and supervisors need to consider the level of employee's individual resources, especially when dealing with older employees and their physical resources.Originality/valueThis study contributes to research on the causes of work overload perception by identifying the role of individual resources and employees' age, thereby indicating that taking care of those resources could be another way of preventing occupational burnout in demanding work conditions.

The sourcing for collaborative knowledge translation in distributed R&D processes: a cross-regional study

2020 ◽  
Vol 58 (9) ◽  
pp. 2027-2048
Author(s):  
Luana Serino ◽  
Armando Papa ◽  
Francesco Campanella ◽  
Leonardo Di Gioia
Keyword(s):  
Knowledge Translation ◽  
Regional Integration ◽  
Research Question ◽  
Knowledge Flows ◽  
Regional Study ◽  
Content Type ◽  
Main Research ◽  
The Impact ◽  
Collaborative Knowledge

PurposeWe explore the impact of a specific knowledge management framework on the quality of innovation, the geographic distribution of R&D and the cross-regional integration. We use directly observed indicators of cross-regional knowledge application within the firm as well as examine collaborative mechanisms that firms may use to promote such knowledge translation.Design/methodology/approachOur analysis is based upon successful patents in biotechnology sector applied for during 2011–2014. The empirical assessment follows a mixed method approach. The sample used for testing the empirical hypotheses is composed of 130,720 patents from 860 large US firms. The sample of patents was obtained from USPTO and NBER dataset.FindingsThe idea of this paper was to introduce a model specifically developed for the process of knowledge translation. This research contributes to the literature related to the emergent and new issue namely collaborative knowledge translation (CKT), especially emphasizing the key role of the knowledge translation practices and tools for the internationalization of R&D teams and supporting the quality of innovations in different ways.Originality/valueThis research is conceptually based on the broader concepts of spiral of knowledge of Nonaka and Takeuchi. In spite of the increasing research in innovation, few studies have been done about the diverse contexts' role in the knowledge flows supporting the innovation development. In the attempt to cover this gap, the objective of this research is to answer the following main research question: How to support and manage the process of knowledge translation in innovation processes occurring in collaborative teams?

Customer satisfaction with sommelier services of upscale Chinese restaurants in Hong Kong

2019 ◽  
Vol 31 (4) ◽  
pp. 532-554 ◽  
Author(s):  
Tommy Lau ◽  
Man Lai Cheung ◽  
Guilherme D. Pires ◽  
Carol Chan
Keyword(s):  
Hong Kong ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Customer Loyalty ◽  
Positive Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Content Type ◽  
The Impact

Purpose The abolishment of the wine tax in Hong Kong has led to increased wine consumption and increased demand for wine-related professionals, such as sommeliers. Yet the importance of sommeliers’ value-adding performance in the context of upscale Chinese restaurants has not been examined. To address this gap, the SERVQUAL framework is adopted to examine the influence of sommeliers’ service quality (SQ) on customer satisfaction (CS) and loyalty in the context of upscale Chinese restaurants in Hong Kong. Design/methodology/approach The survey method is used to collect data from 302 units of the population of interest, partial least square-structural equation modelling (PLS-SEM) is used to test the links between constructs. Findings Four of the seven dimensions of sommeliers’ service quality, namely, empathy, tangibles, credibility and assurance, have a significant positive impact on customer satisfaction and customer loyalty, whereas the impact of perceived value and responsiveness on customer satisfaction and customer loyalty is positive but only marginally significant. Reliability has a weak and non-significant impact on customer satisfaction and customer loyalty. Research limitations/implications Examining a small number of upscale Chinese restaurants in Hong Kong limits generalisation of the findings to other contexts. Replication of the research in different contexts will enhance generalizability. In terms of implications, the discussion highlights the importance of sommeliers’ service performance on customers’ SQ perceptions SQ, CS and loyalty, all of which are important variables for restaurateurs. Originality/value To the best of the authors’ knowledge, this is the first study of the influence of the quality of sommelier’s SQ on CS and loyalty in upscale Chinese restaurants in Hong Kong. Given the lack of attention to this service role in the literature, the study contributes theory from which further understanding can develop.

The impact of audit committee characteristics on internal audit professionalization: empirical evidence from Greece

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christina Vadasi ◽  
Michalis Bekiaris ◽  
Andreas G. Koutoupis
Keyword(s):  
Empirical Evidence ◽  
Audit Committee ◽  
Audit Quality ◽  
Research Question ◽  
Internal Audit ◽  
Audit Committees ◽  
Annual Reports ◽  
Substantial Impact ◽  
Content Type ◽  
The Impact

Purpose This paper aims to provide empirical evidence of the association between audit committee characteristics and internal audit quality through internal audit professionalization. Design/methodology/approach The investigation of the research question was based on 45 usable responses that were received from a survey of chief audit executives from firms listed on the Athens Stock Exchange and combined with publicly available information from annual reports. Findings The results indicate that audit committee characteristics (independence, diligence through frequent meetings and interaction with internal audit through valuation) influence internal audit professionalization. In addition, they demonstrate that internal audit professionalization is also influenced by CEO duality and firm’s external auditor. Practical implications The findings of this study have implications for audit committees wishing to improve their overall effectiveness, by identifying areas with substantial impact on internal audit quality. Moreover, regulators of corporate governance bodies can also benefit from the results to strengthen audit committee’s efficiency regarding internal audit function oversight. Originality/value The results add to the literature on the discussion of internal audit professionalization and complement the work of other researchers in the field of audit committee’s impact on internal audit quality/effectiveness. This study attempts to fill a gap in the literature on the effect of audit committee characteristics on internal audit professionalization, an element introduced from an institutional theory perspective.

Stakeholders and opportunities of debt settlement as a values-based banking activity in Hungary

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Zsuzsanna Győri ◽  
Borbála Benedek
Keyword(s):  
Research Question ◽  
Good Practice ◽  
Banking System ◽  
Financial Inclusion ◽  
Stressful Situation ◽  
Content Type ◽  
Main Research ◽  
The Poor ◽  
Lessons Learnt

Purpose The purpose of this paper is to discuss the stakeholders of debt settlement programmes in general and some lessons learnt from the most significant debt settlement programmes of recent years in Hungary. The study also presents a planned debt settlement programme in Hungary. The paper explores and details behaviours and motivations of different stakeholders in debt settlement in general and also with reference to a specific case study. As for its main research question, the paper seeks to identify the preconditions of a successful debt settlement programme with specially emphasis on the poor. Design/methodology/approach Data from semi-structured in-depth expert interviews, documents and former research papers were collected for identifying previous Hungarian debt settlement programmes and potential lessons learnt. After a general discussion, based on primary and secondary sources, a case study is presented to obtain a more comprehensive understanding of opportunities and challenges of debt settlement. Findings Six preconditions of successful debt settlement targeting the poor are identified. In the case study, the existence and relevance of these preconditions are tested: the main finding is that they all are important for solving the situations, so a partial solution is not sufficient. In the scope of the case study, more precisely within the planned innovative banking solution, the motivations of the bank and the coordinator NGO are identified. On the part of the bank, motivations for solving social problems (both as far as business and moral issues are concerned) are relevant, while – as for the other party – the situation of the debtor is important to understand so that opportunities of cooperation can be identified. In addition, as other stakeholders also influence the potentials of the programme, their cooperative attitude is also needed. Research limitations/implications Limitations consist in generalisation: the study presents some cases from one single country and finally it focuses only on one specific case in one specific social and economic context in Hungary. Having recognized this risk, the author opted for basing research questions on theory, documented the process in detail, and also used triangulation through applying a multiple data collection (interview, content analysis, literature review) method. Practical implications Besides presenting an academic understanding of the phenomena, the goal of the study is to contextualize and interpret the case, to help the realization of currently frozen initiatives and to promote similar future ones. Social implications Indebtedness is a stressful situation affecting families, smaller communities and broader society as well. The planned cooperation of BAGázs and MagNet tries to help people excluded from the banking system. So that a deeper debt trap can be avoided, the goal of this programme is to purchase, partially discharge and reschedule pre-accumulated debts of carefully selected people who have regular income and are willing to undertake bearable repayment. The idea is very innovative with literally no good practice to follow. The research seeks to clarify the pitfalls and opportunities to help the realization of the project and similar future ones. Originality/value A certain form of values-based banking concerns the financial inclusion of the poor, e.g. debt settlement. Nevertheless, over-indebtedness and the settlement of existing debts as well as the relevance of such issues to the financial inclusion are not emphasized enough in the literature or in practice. Besides presenting an academic understanding of the phenomena, the goal of the study is to contextualize and interpret the case, to help the realization of currently frozen initiatives and to promote similar future ones.

Developing a model for supply chain agility and innovativeness to enhance firms’ competitive advantage

2019 ◽  
Vol 57 (7) ◽  
pp. 1511-1534 ◽  
Author(s):  
Chih-Jou Chen
Keyword(s):  
Supply Chain ◽  
Competitive Advantage ◽  
Dynamic Capabilities ◽  
Business Environment ◽  
Structural Equations ◽  
Survey Method ◽  
Content Type ◽  
Supply Chain Agility ◽  
It Integration ◽  
The Impact

Purpose Developing agility and innovativeness as dynamic capabilities are important for firms to sustain their competitive advantage in today’s global economy. The purpose of this paper is to develop and empirically test a framework to investigate how the supply chain agility and innovativeness are achieved through IT integration and trust in members of supply chain and how these, in turn, can enhance firms’ competitive advantage. Design/methodology/approach This research employs a survey method and data are collected from senior managers working in the supply chain or IT area. The model and hypotheses are tested utilizing data from 204 usable Taiwan manufacturing firms via structural equations modeling methodology. Findings The study demonstrates that both IT integration and trust in supply chain members significantly enhance supply chain agility and innovativeness, which in turn positively affect firm’s competitive advantage. The results indicate that IT integration and trust are antecedents and major joint partnership resources for improving supply chain agility and innovativeness. Research limitations/implications Data are collected from manufacturing industry in Taiwan and single respondent from each firm, the generalizability of current findings to other industries or countries should require additional investigation. Practical implications The study suggests that a firm should focus on IT integration and trust in supply chain members to achieve supply chain agility and innovativeness. To take advantage of supply chain agility and innovativeness, through maximizing firm’s competitive advantage, firms should continually adapt to the fast changing business environment and search for creative ways to satisfy new market needs. Originality/value Given the attention paid to supply chain agility and innovativeness in terms of importance to responding to business uncertainty and competitiveness, and more recently, as important capabilities in managing supply chain management, this paper investigates how IT integration and trust can contribute to supply chain agility and innovativeness. Provide evidence regarding the impact of IT integration and trust on agility of supply chains, innovativeness and competitive advantage.

How does the public and private university environment affect students’ entrepreneurial intention?

2017 ◽  
Vol 59 (6) ◽  
pp. 550-564 ◽  
Author(s):  
Mario Duarte Canever ◽  
Maria Renata Martínez Barral ◽  
Felipe Garcia Ribeiro
Keyword(s):  
Business Students ◽  
Private Universities ◽  
Principal Component ◽  
Private University ◽  
Entrepreneurial Intention ◽  
Public And Private ◽  
Content Type ◽  
University Environment ◽  
The Public ◽  
The Impact

Purpose The purpose of this paper is to explore the causal links between public and private university environments and the entrepreneurial intention (EI) of students. Design/methodology/approach The impact of different university environments on the students’ EI was checked using a model adapted from Krueger et al. (2000). The study comprised a sample of students enrolled in business administration from three public and three private universities at first semester (freshmen) and at the last two semesters (senior) in Brazil. The model was measured through various questions and later assessed by principal component analysis to build constructs. Via t-test and path analysis the EI and the antecedents were subjected to a comparative analysis to test the equality of the models across the four categories emerged. Findings The two main types of Brazilian university environments (public and private) do not present significant differences in the way they influence EI and its antecedents. Both the tests of means and the tests of measurement of the structural relations between constructs confirm this finding with only a few exceptions. The result of this study is opposed to other studies carried out in Brazil, by showing that the public university environment is not worse for the entrepreneurship than the private. The environmental effects are mostly equal and they as a whole are not conducive to the development of EI. Research limitations/implications The study comprises business students only, and enrolled on regular universities. It is worth highlighting that evidence was brought to the debate for a group of universities in Brazil. Replicating the study with students from other areas and other universities, as well as students in Master’s and Doctorate programs could enrich the analyses. Practical implications This study provides insight into entrepreneurship education, as to which the university environment is conducive to the entrepreneurship. It brings insights for the development of entrepreneurial universities. Originality/value This study contributes to understanding the differences between the public and private universities environment regarding students’ EI.

scholarly journals Introductory Information Systems Course Redesign: Better Preparing Business Students

10.28945/4058 ◽  
2018 ◽  
Vol 17 ◽  
pp. 113-126
Author(s):  
Gina Harden ◽  
Robert M. Crocker ◽  
Kelly Noe
Keyword(s):  
Information Systems ◽  
Course Design ◽  
Business Students ◽  
Relevant Literature ◽  
Advisory Council ◽  
Future Research ◽  
Course Redesign ◽  
College Of Business ◽  
The Impact ◽  
Complete Overhaul

Aim/Purpose: The dynamic nature of the information systems (IS) field presents educators with the perpetual challenge of keeping course offerings current and relevant. This paper describes the process at a College of Business (COB) to redesign the introductory IS course to better prepare students for advanced business classes and equip them with interdisciplinary knowledge and skills demanded in today’s workplace. Background: The course was previously in the Computer Science (CSC) Department, itself within the COB. However, an administrative restructuring resulted in the CSC department’s removal from the COB and left the core course in limbo. Methodology: This paper presents a case study using focus groups with students, faculty, and advisory council members to assess the value of the traditional introductory course. A survey was distributed to students after implementation of the newly developed course to assess the reception of the course. Contribution: This paper provides an outline of the decision-making process leading to the course redesign of the introductory IS course, including the context and the process of a new course development. Practical suggestions for implementing and teaching an introductory IS course in a business school are given. Findings: Focus group assessment revealed that stakeholders rated the existing introductory IS course of minimal value as students progressed through the COB program, and even less upon entering the workforce. The findings indicated a complete overhaul of the course was required. Recommendations for Practitioners: The subject of technology sometimes requires more than a simple update to the curriculum. When signs point to the need for a complete overhaul, this paper gives practical guidance supplemented with relevant literature for other academicians to follow. Recommendation for Researchers: Students are faced with increasing pressure to be proficient with the latest technology, in both the classroom where educators are trying to prepare them for the modern workplace, as well as the organization which faces an even greater pressure to leverage the latest technology. The newly designed introductory IS course provides students, and eventually organizations, a better measure of this proficiency. Future Research: Future research on the efficacy of this new course design should include longitudinal data to determine the impact on graduates, and eventually the assessment of those graduates’ performance in the workplace.

scholarly journals Implications of ownership identity and insider’s supremacy on the economic performance of the listed companies

2014 ◽  
Vol 11 (4) ◽  
pp. 399-411
Author(s):  
Qaiser Rafique Yasser ◽  
Abdullah Al-Mamun
Keyword(s):  
Firm Performance ◽  
Emerging Market ◽  
Research Question ◽  
Positive Influence ◽  
Theoretic Approach ◽  
Main Research ◽  
The Government ◽  
High Level ◽  
The Impact ◽  
The Relationship

We adopt a multi-theoretic approach to investigate a previously unexplored phenomenon in extant literature, namely the differential impact of ownership identity and director dominate shareholding on the performance of emerging market firms. The main research question addressed is, whether the impact of this relationship is conditional on the identity of the block investor. First, the relationship between overall block ownership and firm performance is tested by employing multiple regressions on 500 firm-year observations for the period from 2007 to 2011. Then, the block ownership is classified as the state, individuals, insiders, financial institutions, corporate and foreign investors and the influence of these identities on firm performance is examined. It was found that only the ownership categories such as the government, institutions and foreign ownership have positive influence on the firm performance. The results also indicate that high level of insider ownership also negatively associated with the firm performance. The main contribution of this paper is the examination of the relationship between block ownership and firm performance from the perspective of the identity of investors

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