Game-Based Accounting Learning

2017 ◽  
Vol 9 (4) ◽  
pp. 21-29 ◽  
Author(s):  
Kavita A. Shah
Keyword(s):  
United Arab Emirates ◽  
Accounting Students ◽  
Exploratory Research ◽  
Structured Interviews ◽  
Tertiary Institution ◽  
Problem Solving Skills ◽  
Accounting Faculty ◽  
Introductory Accounting ◽  
Innovative Learning ◽  
The Impact

Accounting students should enrich themselves with the technical knowledge, critical thinking, and problem-solving skills to be successful in today's competitive environment. To reach these objectives, they should be highly engaged and motivated in the learning process. It has been argued that games can play a useful role in making the study of accounting more interesting, hence increasing motivation. The research presented in this paper explores the impact of learning in an introductory accounting course attributable to the use of games supplementary to the traditional teaching methods. The perceptions of 18 students and six faculties at a tertiary institution in the United Arab Emirates relating to the integration of games in an introductory accounting course were uncovered through semi structured interviews. Prior to the students being interviewed, they had been given the opportunity to play three different types of games in a controlled classroom. The exploratory research found that faculty and students believe that games can motivate students and maintain their enthusiasm and interest in learning in an introductory accounting course. However, faculty are generally not in a favour of introducing accounting concepts in introductory accounting course to students through games. They do agree that games should be used for practicing homework and as fillers in an introductory accounting course. The study accentuates that games are one of the motivational factors to maintain student's interest in the course consistently. This exploratory research will give an idea of innovative learning in the accounting class. It will assist accounting faculty to understand the fact that the use of games can make complex and quantitative subjects like accounting easy to understand and fun without sacrificing the quality of students' foundation learning in the subject.

Impact of the National Policy on Integrative and Complementary Practices on Brazilian Public Homeopathy Services

Homeopathy ◽  
2021 ◽  
Author(s):  
Renata Lemonica ◽  
Karina Pavao Patricio
Keyword(s):  
Research Study ◽  
National Policy ◽  
Exploratory Research ◽  
The South ◽  
Structured Interviews ◽  
Unified Health System ◽  
East Region ◽  
The Face ◽  
Health Demands ◽  
The Impact

Abstract Background Homeopathy has been experiencing a period of expansion in Brazil due to its practical relevance in the face of new global and national health demands, culminating in the launch in 2006 of the National Policy for Integrative and Complementary Practices (NPICP) by the Ministry of Health of Brazil, which standardized and regularized the position of homeopathy within the Brazilian Unified Health System (SUS). Aims To understand the impact of the guidelines proposed by the NPICP on homeopathy services in the SUS, specifically in the south-east region of Brazil, according to the perceptions of their managers. Methods This is a descriptive, exploratory research study with a qualitative approach, conducted in homeopathy services in the south-east region of Brazil, through semi-structured interviews and with data processed using content analysis. Results The data show the importance of the NPICP in regulating and offering homeopathy in the services studied. However, the NPICP's objective of promoting and fully developing integrative and complementary practices has not been achieved because it has failed to translate strategies into actions. Conclusions Though important to the development of homeopathy services in any given location, policies stated in the NPICP were revealed to have limited impact on the implementation and development of new services. Without further legislation, training programs and appropriate budget allocation, new services will be unable to thrive and their users unable to benefit from a more comprehensive approach to healthcare.

Building resilience in retail supply chains: Lessons learned from COVID-19 and future pathways

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Atif Saleem Butt
Keyword(s):  
Supply Chain ◽  
Supply Chains ◽  
United Arab Emirates ◽  
Cash Flows ◽  
Lessons Learned ◽  
Third Party ◽  
Structured Interviews ◽  
Cross Sectional ◽  
Content Type ◽  
The Impact

PurposeThis study explores the countermeasures taken by retailers to mitigate the effects of COVID-19 on supply chain disruptions.Design/methodology/approachThis research uses a multiple case study approach and undertakes 36 semi-structured interviews with senior management of the four largest retailers of the United Arab Emirates. The respondents were designated at different positions such as Vice President, Director and Project Manager.FindingsResults reveal that retailers are employing six countermeasures to mitigate the effects of COVID-19 on supply chains. Particularly, retailers are securing required demand, preserving cash flows, redirecting inventory, adding capacity to their distribution centres, becoming more flexible with their direct or third-party logistics provider and finally widening delivery options for their suppliers to mitigate the impact of COVID-19.Research limitations/implicationsThis study has some limitations. First, the results of this study cannot be generalized to a broader population as it attempts to build an initial theory. Second, this study uses a cross-sectional approach to explore the countermeasures employed by retailing firms to mitigate the effects of COVID-19.Originality/valueA notable weakness in a supply chain disruption literature is an unfulfilled need for research examining the strategies employed by retailers to respond to/address the challenges posed by COVID-19. Our study fills this gap.

Mitigating the effects of COVID-19: an exploratory case study of the countermeasures taken by the manufacturing industry

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Atif Saleem Butt
Keyword(s):  
United Arab Emirates ◽  
Manufacturing Industry ◽  
Manufacturing Firms ◽  
Structured Interviews ◽  
Cross Sectional ◽  
Content Type ◽  
Study Approach ◽  
Process Manufacturing ◽  
The Impact

Purpose The purpose of this study is to understand how manufacturers (both discrete and process) are managing disruptions amid the COVID-19 pandemic outbreak, using UAE as an empirical context. Design/methodology/approach This research uses a multiple case study approach and undertakes 36 semi-structured interviews with senior management of four discrete and four process manufacturing firms that outsource products/components from overseas and domestic suppliers. Findings Results reveal that manufacturing firms are using six distinct actions to mitigate the effects of the COVID-19 pandemic. For instance, they are relying on the automation process, transferring new and updated knowledge to the current and new suppliers, managing workforce diversity, understanding the impact of demand’s disruption, managing the ecosystem and finally using digital technologies to mitigate the impact of the COVID-19 pandemic. Research limitations/implications This study has some limitations. Firstly, the results of this study cannot be generalized to a broader population as it attempts to build an initial theory in manufacturing supply chains within the context of a pandemic outbreak. Second, the study uses a cross-sectional approach to explore the actions used by manufacturing firms to mitigate the effects of the COVID-19 pandemic. Practical implications Manufacturing firms can replicate the actions proposed in this study to lessen the effect of the COVID-19 pandemic and emerge stronger in the post-COVID-era. Originality/value This study contributes to the manufacturing supply chain literature within the context of pandemic outbreaks by exploring the steps taken by manufacturing firms to minimize the effects of the COVID-19 pandemic. Particularly, it explores such steps by considering both the discrete and process manufacturing industries within the United Arab Emirates.

scholarly journals Recruiting MIS Minors: The Impact Of In-Depth Database Exposure In The Accounting Information Systems Course

2011 ◽  
Vol 15 (3) ◽  
pp. 119
Author(s):  
Duanning Zhou ◽  
Arsen Djatej ◽  
Yining Chen ◽  
David Senteney
Keyword(s):  
Information Systems ◽  
Positive Impact ◽  
Management Information Systems ◽  
Accounting Information ◽  
Accounting Students ◽  
Management Information ◽  
Accounting Information Systems ◽  
Accounting Faculty ◽  
Knowledge Content ◽  
The Impact

This study empirically examines the possible relationships between the accounting majors in-depth exposure of database knowledge and their willingness to expand their knowledge beyond the required Accounting Information Systems (AIS) course by taking additional classes leading to a Management Information Systems (MIS) minor. Our empirical results suggest that in-depth database exposure in AIS classes has a positive impact on accounting students interest in pursuing an MIS minor. The findings of this study encourage the collaboration between MIS and accounting faculty in developing AIS courses to include in-depth database knowledge content. Such collaboration can benefit both accounting and MIS programs.

Advancing the understanding of pharmaceutical supply chain resilience using complex adaptive system (CAS) theory

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Emilia Vann Yaroson ◽  
Liz Breen ◽  
Jiachen Hou ◽  
Julie Sowter
Keyword(s):  
Supply Chain ◽  
Adaptive System ◽  
Complex Adaptive System ◽  
Negative Impact ◽  
Exploratory Research ◽  
Structured Interviews ◽  
Pharmaceutical Supply Chain ◽  
Content Type ◽  
Complex Adaptive ◽  
The Impact

Purpose The purpose of this study was to advance the knowledge of pharmaceutical supply chain (PSC) resilience using complex adaptive system theory (CAS). Design/methodology/approach An exploratory research design, which adopted a qualitative approach was used to achieve the study’s research objective. Qualitative data were gathered through 23 semi-structured interviews with key supply chain actors across the PSC in the UK. Findings The findings demonstrate that CAS, as a theory, provides a systemic approach to understanding PSC resilience by taking into consideration the various elements (environment, PSC characteristics, vulnerabilities and resilience strategies) that make up the entire system. It also provides explanations for key findings, such as the impact of power, conflict and complexity in the PSC, which are influenced by the interactions between supply chain actors and as such increase its susceptibility to the negative impact of disruption. Furthermore, the antecedents for building resilience strategies were the outcome of the decision-making process referred to as co-evolution from a CAS perspective. Originality/value Based on the data collected, the study was able to reflect on the relationships, interactions and interfaces between actors in the PSC using the CAS theory, which supports the proposition that resilience strategies can be adopted by supply chain actors to enhance this service supply chain. This is a novel empirical study of resilience across multiple levels of the PSC and as such adds valuable new knowledge about the phenomenon and the use of CAS theory as a vehicle for exploration and knowledge construction in other supply chains.

scholarly journals EXPERIENCE OF NURSES IN THE MANAGEMENT OF CONTINUOUS HEMODIALYSIS AND ITS INFLUENCES ON PATIENT SAFETY

2019 ◽  
Vol 28 ◽  
Author(s):  
Bianca Ribeiro Porto de Andrade ◽  
Fabiana de Mello Barros ◽  
Honorina Fátima Ângela de Lúcio ◽  
Juliana Faria Campos ◽  
Rafael Celestino da Silva
Keyword(s):  
Intensive Care Unit ◽  
Patient Safety ◽  
Intensive Care ◽  
Exploratory Research ◽  
Structured Interviews ◽  
Collaborative Model ◽  
Complete Evaluation ◽  
Thick Description ◽  
The Impact ◽  
Continuous Hemodialysis

ABSTRACT Objective: to analyze the professional experience of intensive care nurses and its influence on their work activities in the continuous hemodialysis process and patient safety in the intensive care unit within the scope of the collaborative model. Method: qualitative and exploratory research, based on the systemic paradigm of patient safety, developed at the Intensive Care Unit of a private institution in the city of Rio de Janeiro, Brazil. There were 23 nurse participants who had been working for more than three months in study scenery and in direct contact with continuous hemodialysis. The data were produced from June to October of 2016 by means of observation, analyzed using thick description as well as semi-structured interviews, and then submitted to the content analysis technique. Results: were organized in two categories: the first one portrays the influence of the professional working experience on the safety of nurses' performance, which verified that in relation to continuous hemodialysis, inexperienced nurses follow guidelines and manuals, without a complete evaluation of this care situation and face difficulties in the performance of everyday care. The second category demonstrates the impact of the nurse´s inexperience on the occurrence of active errors, evidencing actions that result in the occurrence of adverse events. Conclusion: the insertion of inexperienced nurses is a latent condition in the investigated system that results in the occurrence of incidents in the continuous hemodialysis process, requiring the improvement of the collaborative model through the systematic monitoring of the performance of these professionals, such as the proposal of a safety barrier.

scholarly journals IMPACT EVALUATION OF TWO MASTER COURSES ATTENDED BY TEACHERS: AN EXPLORATORY RESEARCH IN ANGOLA

2016 ◽  
Vol 74 (1) ◽  
pp. 49-60
Author(s):  
Betina Silva Lopes ◽  
Nilza Costa ◽  
Bernardo Filipe Matias
Keyword(s):  
Higher Education ◽  
Professional Development ◽  
Personal Growth ◽  
Impact Evaluation ◽  
Education Institution ◽  
Exploratory Research ◽  
Structured Interviews ◽  
Post Conflict ◽  
The Republic ◽  
The Impact

The present research aims to evaluate the impact of two master courses offered by one public higher education institution in Angola on the professional development of Angolan teachers and also on the broader educational community. The two courses were attended by 393 teachers. The data of 45 answered questionnaires and six verbatim transcripts of individual semi-structured interviews were analysed. According to the teachers perspective the courses contributed to teachers’ personal growth and changes of practices, as well as improved students’ learning (micro context of impact). Although to a lesser extent, impact on broader contexts was also identified, indicating that changes occurred also within other teachers and elements of the surrounding school community (meso context of impact) as well as the community of educational research (macro context of impact). The results in discussion are of relevance for further investment on post graduation courses (master level) for teachers offered by higher education institutions. Outlined recommendations could potentially contribute to impact enhancement (and understanding) of academic post-graduation courses’ attended by in-service teachers, particularly those integrated in recent higher education systems of post conflict countries, such as the Republic of Angola. Key words: teachers’ professional development, teacher education, post-graduation, master courses, impact evaluation, Angola.

scholarly journals Contribution of Rural Non-Farm Enterprises to Buen Vivir in Protected Areas in the Amazon

2021 ◽  
pp. 47-56
Author(s):  
Pedro Henrique Mariosa ◽  
Henrique Dos Santos Pereira ◽  
Veridiana Vizoni Scudeller ◽  
Maria Olívia De Albuquerque Ribeiro Simão ◽  
Duarcides Ferreira Mariosa
Keyword(s):  
Protected Areas ◽  
Time Use ◽  
Well Being ◽  
Exploratory Research ◽  
Structured Interviews ◽  
Buen Vivir ◽  
The Sustainable Development ◽  
Social Agents ◽  
Socioeconomic Variables ◽  
The Impact

Rural non-farm activities are adaptation strategies that local communities develop as socioeconomic alternatives, for facing imposed restrictions in protected areas. To highlight these strategies, this study aimed to relate the socioeconomic variables of social agents (SAs) with their perceptions about the impact of rural non-farm enterprises (RNFEns) on the Buen Vivir of their community as residents of the Sustainable Development Reserve of Tupé, Manaus, Amazonas. In this exploratory research, through semi-structured interviews and participatory observations, the perceptions of the SAs about the dimensions of Buen Vivir(Psychological Well-Being, Time Use, Community Vitality, Culture, Environment, and others) were evaluated and how these perceptions relate to the socioeconomic variables of the RNFEns. In the perception of the SAs, the RNFEns positively impact Buen Vivir in the dimensions with the strongest collective tendency and negatively in the dimensions with the strongest private tendency, with pluri activity being the explanatory variable.

scholarly journals Baccalaureate Accounting Student Mentors’ Social Representations of their Mentorship Experiences

2016 ◽  
Vol 7 (1) ◽  
Author(s):  
Vicky Roy ◽  
Patricia A Brown
Keyword(s):  
Communication Skills ◽  
Soft Skills ◽  
Social Representations ◽  
Leadership Capacity ◽  
Accounting Students ◽  
Exploratory Research ◽  
Structured Interviews ◽  
First Semester ◽  
Milieu De Travail ◽  
Premier Cycle

Mentorship has been shown to enhance engagement, participation, and understanding of the workplace through the development of soft-skills and leadership capacity. This research identifies and describes the social representations of second and third year Baccalaureate accounting students relating to their experiences in mentoring first year accounting students. We used an exploratory research method based on a qualitative analysis of 34 semi-structured interviews. Our research intends to answer these question: To what extent is a mandatory Student Peer Mentorship Project useful for second and third year Baccalaureate accounting students in developing their interpersonal and communication skills and leadership capacity?; and How can this experience be transferable to the workplace? The main results show that the mentoring experience has provided Baccalaureate students’ with the opportunity to develop their soft-skills, both interpersonal and communication skills, and has improved their leadership capacity. They took diverse actions to motivate their mentees to succeed, drawing on their own past experience of the school, program, courses, and their professors. They provided mentees with information on what to expect in the first semester in their courses as well as where, how, and when to study. These students mentioned that their intrinsic motivation, their personal satisfaction, and their leadership capacity had increased by helping and supporting their mentees. Also, they felt that they improved their communication skills through the ability to provide information and meet and support new accounting students. Finally, their experience seems as valuable for them as for their mentees and is transferable to the workplace. Il a été démontré que le mentorat améliorait l’engagement, la participation et la compréhension dans le milieu de travail grâce au développement de compétences non techniques et de capacités d’encadrement. Cette recherche identifie et décrit les représentations sociales d’étudiants de deuxième et troisième année de premier cycle en comptabilité reliées à leur expérience d’avoir agi à titre de mentors pour des étudiants de première année en comptabilité. Nous avons utilisé une méthode de recherche exploratoire basée sur l’analyse qualitative de 34 interviews semi-structurées. Notre recherche a pour but de répondre aux questions suivantes : 1) dans quelle mesure un projet de mentorat par les pairs obligatoire serait-il utile aux étudiants de deuxième et troisième année de premier cycle en comptabilité et les aiderait à développer leurs compétences inter-personnelles et en communication, ainsi que leurs capacités d’encadrement? et 2) comment cette expérience peut-elle être transférable au milieu de travail? Les résultats principaux indiquent que l’expérience de mentorat a donné aux étudiants qui ont agi à titre de mentors l’occasion de développer leurs compétences non techniques ainsi que leurs compétences interpersonnelles et en communication, et qu’elle leur a permis d’améliorer leurs capacités d’encadrement. Ces étudiants ont agi de diverses manières pour motiver leurs mentorés à réussir, en puisant dans leur propre expérience passée de l’école, du programme, des cours et de leurs professeurs. Ils ont fourni aux mentorés des renseignements sur ce à quoi ceux-ci devaient s’attendre lors du premier semestre de leurs études et leur ont indiqué quoi, comment et quand étudier. Ces étudiants ont mentionné que leur motivation intrinsèque, leur satisfaction personnelle et leurs capacités d’encadrement avaient augmenté quand ils ont aidé et soutenu leurs mentorés. Ils ont également indiqué qu’ils pensaient avoir amélioré leurs compétences en communication grâce au fait qu’ils avaient été en mesure de donner les renseignements appropriés aux nouveaux étudiants en comptabilité, de répondre à leurs besoins et de les soutenir. Pour finir, leur expérience semble avoir autant de valeur pour eux que pour leurs mentorés et elle est transférable au milieu de travail.

Student experiences studying accounting in English as an additional language

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sonnette Smith ◽  
Adelia Carstens ◽  
Lesley Stainbank
Keyword(s):  
Academic Success ◽  
Second Language Acquisition ◽  
Language Learning ◽  
Language Skills ◽  
Hybrid Approach ◽  
Accounting Students ◽  
First Year ◽  
Structured Interviews ◽  
Content Type ◽  
The Impact

Purpose This paper aims to explore the individual and social learning experiences of first-year accounting students studying in English as an additional language. The challenges of these students relating to listening, reading, speaking and writing in English, and the impact of these on their academic outcomes, are examined. Design/methodology/approach A qualitative case study design was used. Face-to-face semi-structured interviews were conducted with 14 students, both academically successful and unsuccessful, who had completed the first year. A thematic analysis of the data was conducted and a hybrid approach of deductive and inductive coding was used to interpret the data. This entailed the application of a language skills-based framework of teaching and learning to the first-order process of coding. An iterative and reflective process allowed themes to emerge from the data. These themes, in turn, triggered second-order codes that resonated with aspects of the interactionist approach to second language acquisition (SLA). Findings The themes that emerged indicated that students’ ability to interact with their study material, and their exposure to positive verbal interaction opportunities in both formal and informal contexts, may have contributed to their academic success. Practical implications It is recommended that an interactionist perspective be considered when designing curriculum resources and accounting language learning activities for first-year accounting students. Originality/value It is anticipated that the results will contribute towards building a bridge between accounting education and SLA research and provide a more informed linguistic foundation for incorporating language skills into the accounting curriculum.

Sign in / Sign up

Export Citation Format

Share Document