scholarly journals The new face of alternative assessment in accounting sciences - technology as an anthropomorphic stakeholder

2021 ◽  
Vol 35 (3) ◽  
Author(s):  
O. Swart ◽  
C. C. Shuttleworth

Worldwide, more and more higher education institutions are making use of online or distance education, due to the increasing demand for tertiary education. In this article, the problem addressed relates to the importance of technology as a stakeholder in alternative assessments for undergraduate accounting sciences modules in an online, non-venue-based, technology-enhanced environment. The purpose of this article is to demonstrate how technology, due to its importance and impact, acts similarly as a human stakeholder and should be treated as an anthropomorphic stakeholder in an online technology-enhanced environment, considering its powerful role. A qualitative approach was followed, and action research was used to develop a conceptual framework. This conceptual framework demonstrates how stakeholder theory could ensure the legitimacy of qualifications through identity verification of students in an online environment through improved performance and innovation potential. These findings contribute to the body of knowledge and due to its importance, technology could be considered as an anthropomorphic stakeholder in the creation, improvement, or restructuring of assessments at online educational institutions.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
David S. Waller ◽  
Helen J. Waller

PurposeIn recent years, there has been a “heritagisation” of pop culture, including music, whereby cultural institutions, such as galleries and museums in primarily Western countries, have run exhibitions based on pop culture to successfully market to a new audience of visitors. The purpose of this qualitative study is to explore the issue of the “heritagisation” of pop culture by museums and observe visitor response to a specific music-related exhibition, linking intangible and tangible elements of the exhibition to provide a framework to understand the visitor experience.Design/methodology/approachThe purpose will be achieved by observing the “heritagisation” of pop culture in the literature and past exhibitions, proposing how cultural institutions have linked the intangible and tangible elements of music in pop culture for an exhibition and observe visitors' feedback from online comments posted on Tripadvisor undertaken during the original “David Bowie is” exhibition at the Victoria and Albert Museum (V&A), London.FindingsFrom the Leximancer analysis, a new conceptual framework for visitor experience at an exhibition was developed, which contains three visitor-related categories: pre-exhibition, exhibition space and exhibition experience, with five themes (tickets, exhibition, displayed objects, David Bowie and visitors) and 41 text concepts.Practical implicationsFor cultural institutions the implications are that there can be opportunities to curate exhibitions on pop culture or music-related themes, which can include intangible and tangible elements, such as songs, videos, tickets, costumes, musical instruments and posters. These exhibitions can also explore the changing socio/political/historical/cultural background that contextualises pop cultural history.Originality/valueThis theory-building study advances the body of knowledge as it links music in pop culture and cultural institutions, specifically in this case a highly successful music-related exhibition at a museum, and provides a theoretical model based on tangibility elements. Further, it analyses museum visitor comments by using the qualitative software program, Leximancer, to develop a new conceptual framework for visitor experience.


The flipped classroom is one of the approaches used in 21st-century teaching practices. Contrary in primary education, various works of literature on the flipped classroom approach were studied in the secondary and tertiary education level. Thus, continuing the contribution to the body of knowledge, this preliminary research is done to explore the main themes in conducting a flipped classroom approach to promote 21st-century learning in primary school science. From the selection of a teacher, series of interviews, classroom observations and document reviews were analyzed systematically. The findings reveal three themes in primary science flipped classroom implementations including the affordances, assistance, and challenges. There are various aspects taken into consideration from the teacher and teaching surrounding for the flipped classroom settings to be conducive. The teacher realized that although flipped classroom helped her in many ways yet there are challenges that she needs to resolve. These findings provided a foundation for preliminary direction for the researcher to do further research planning


2020 ◽  
Vol 2 ◽  
pp. 31
Author(s):  
Saadan A. Edson ◽  
Adam M. Akyoo

An increasing demand of agricultural intensification and value addition necessitates the use of improved inputs such as improved seed. Smallholder farmers contribute about 70 % of agricultural production in Tanzania. Agriculture sector in Tanzania contributes about 24.1 % of the GDP, 30 % of exports and 65% of industrial raw materials. Thus, agriculture development, economic growth and industrialization are inseparable. Due to the nature of the product, smallholder farmers cannot judge the overall excellence of seed at the time of buying.  This paper assessed quality uncertainty in maize and vegetable seed and its implication for market exchange between farmers and seed sellers in Kilolo district, Iringa Tanzania. The study used a random sample of 130 smallholder farmers and representatives from ten seed companies. Asymmetric information prevails between the two trading sides i.e. sellers and buyers. Moreover, product augmentation is profoundly overlooked whereby most of seed companies have not augmented their products. Despite that genetic and environmental interaction sways crop performance, the paper offers a thorough deduction of the results and its implication on market exchange. This paper adds information in the body of knowledge on how an improved seed can intensify upsurge production of food and industrial raw materials, which is a step towards desired industrialization agenda in Tanzania.


Author(s):  
Neeta Baporikar

Every SME needs to use ICT artifacts to cope with business development. The adoption and use of ICT involve different actors who make sense of ICT in relation to their work environment. This chapter focuses on the cordons or barriers in ICT adoption that deter them from having a competitive advantage. The purpose of this chapter is to explore the interactions between different actors in the SME network and analyze how they influence the SME ICT adoption process. The study contributes to the body of knowledge through a new construct that enriches the conceptual framework with the findings of the research.


Author(s):  
Safaa Hussein

Information Systems are widely used in the banking sector, as banks are information intensive. The investment in ISs by banking organizations will continue to increase for two reasons; everyone is using some kind of information systems in their day-to-day activities. Banking organizations cannot afford to be left behind technologically, since many customers are using these systems to manage their money, accounts and savings information. As the field of IS grows, the BIS literature did not mature to meet the needs of practice. One particular area that is in need for further exploration is the evaluation of IS currently in the banking sector. This paper develops a conceptual framework to examine the success of IS in the Egyptian BI. This adds value to the body of knowledge by investigating Information Systems Success. Depending on this investigation, researchers and scholars in the field of Information Systems can have a clear view to set their attitudes towards suitable future research studies which in turn contributes to the related accumulated knowledge in the field.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hui Liu ◽  
Miroslaw J. Skibniewski ◽  
Qianqian Ju ◽  
Junjie Li ◽  
Hongbing Jiang

PurposeThis study aims to explore the innovative capabilities of building information modeling (BIM) in construction projects. The objectives are to construct an inclusive conceptual framework of BIM-enabled construction innovation, identify the status and trends of innovation-related research in BIM publications, synthesize research pertaining to BIM-enabled construction innovation and discover core research requirements in the related body of knowledge.Design/methodology/approachThis study proposes a comprehensive theoretical framework, named innovation pyramid, comprising context, actor, artifact, process, structure and innovative task for exploring and analyzing the innovative capability of BIM in construction projects. Accordingly, mixed methods were used to perform a systematic review of research on the topic of BIM-enabled construction innovation.FindingsThe findings reveal that BIM innovation-related articles have predominantly considered BIM as an innovation from a technological standpoint, while the innovative capabilities of BIM have remained under-researched with a fragmented research focus. Fertile grounds for research have emerged and call for research pertaining to entities of “structure” and “innovative task” as well as interaction, interrelations and mutually adjusting effect among the entities.Practical implicationsThe framework proposed may be useful for subsequent research design and for assisting project management practitioners in the use of BIM to achieve innovation more efficiently.Originality/valueThis research provides an insight into the innovative capabilities of BIM based on the BIM–collaboration–construction innovation logic chain. It contributes to the body of knowledge by devising an inclusive conceptual framework of BIM-enabled construction innovation, synthesizing the state of the art and exposing the research needs in this area.


2019 ◽  
Vol 4 (16) ◽  
pp. 01-09
Author(s):  
Farihana Abdul Razak ◽  
Nurhidha Irawaty Kasmaruddin ◽  
Anuar Kassim

Some universities in Malaysia with a large number of students enrolled every year cannot cope with the increasing demand for students’ accommodation, therefore students have to find rental houses near the university. The purpose of this paper is to explore the unfair terms in a tenancy agreement involving off-campus students and rental house owner. The underlying philosophy is that students who have reached the age of majority and sound mind are free to enter into contracts and must, therefore, understand the legal effects of contract for which they have agreed. This paper gathers data from the tenancy agreement collected by several numbers of students who are staying off-campus at UiTM Perak Branch, Tapah Campus, through references to statutes and case reports to police. Thus, it discussed the legal effects of unfair terms in a tenancy agreement involving off-campus students and this study proposed three recommendation. The first is to educate students on the understanding of the clause in the tenancy agreement and the legal effect for breach of contract, the second is to educate the rental house owners on the importance of fairness clauses for both parties in a tenancy agreement and, thirdly, to recommend the university’s non-resident unit under Students Affairs (HEP) to draw up a sample of win-win tenancy agreements as guidelines for both parties. Hopefully, this paper would contribute to the body of knowledge in the area of law of contract.


2019 ◽  
Vol 17 (5) ◽  
pp. 862-877
Author(s):  
Christian Koranteng ◽  
Barbara Simons ◽  
Charles Essel

Purpose The ever-increasing demand and consumption of energy and the effects of global warming with its long-term comrade, climate change, is obvious today than ever before. In today’s world, naturally-ventilated buildings hardly provide the satisfaction that occupants need and wish for. It’s on this backdrop that the study aims to investigate how responsive buildings on the Kwame Nkrumah University of Science and Technology, Kumasi, Ghana campus are to its warm humid climate and assess students thermal comfort levels. Design/methodology/approach Quantitative approach was adopted for the study. Empirical investigation was carried out using the survey approach. In total, 14 buildings (offices, classrooms and halls of residences) were assessed using the Mahoney Tables. Again, subjective thermal perceptions of occupants in the halls of residences was sought. A total of 214 valid questionnaires were used for the analysis. Findings Adaptive principles like the Mahoney Tables are not followed in recent years. Even where these principles have been followed, indoor spaces were still found to be uncomfortable. In total, 58 per cent of the occupants in all the three halls of residence voted in the comfort band: an indication unacceptable sensations. Warm sensation votes (44 per cent) was more than cool sensation votes (29 per cent). In warm sensation, 39 per cent of the subjects preferred cooler environment. The occupants felt that opening windows and the use of fans could keep them comfortable. Moreover, 48 per cent of the subjects voted that their fans and windows were effective. Originality/value The papers contribution to the body of knowledge is the provision of empirical evidence in the field of adaptive designs and thermal comfort. There is a strong indication from the results that human activities in terms of blatant disregard for laid down design principles coupled with the worsening situation of global warming is making interior spaces ever uncomfortable.


The flipped classroom is one of the approaches used in 21st-century teaching practices. Contrary in primary education, various works of literature on the flipped classroom approach were studied in the secondary and tertiary education level. Thus, continuing the contribution to the body of knowledge, this preliminary research is done to explore the main themes in conducting a flipped classroom approach to promote 21st-century learning in primary school science. From the selection of a teacher, series of interviews, classroom observations and document reviews were analyzed systematically. The findings reveal three themes in primary science flipped classroom implementations including the affordances, assistance, and challenges. There are various aspects taken into consideration from the teacher and teaching surrounding for the flipped classroom settings to be conducive. The teacher realized that although flipped classroom helped her in many ways yet there are challenges that she needs to resolve. These findings provided a foundation for preliminary direction for the researcher to do further research planning.


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