scholarly journals Exploring Reflections of Lecturers on Ethics in the Accounting Curriculum: A Case Study of Ukzn and Unizulu, South Africa

2021 ◽  
Vol 12 (4) ◽  
pp. 65
Author(s):  
Ankur Ratnam Tewari ◽  
Lokesh Ramnath Maharajh

The accounting profession has changed considerably over the past twenty years or so. This has led to the new accounting curriculum undergoing many changes such as increased financial fraud coverage, laws relating to financial crime and globalisation and financial security issues. However, there have been many financial scandals in the 21st century in the African and American context. Several notable incidents of ethical misconduct such as Enron, Klynveld Peat Marwick Goerdeler (KPMG), and Satyam (which negatively impact the world economy) are examples of misuse of accounting to cover the truth. Lack of ethics is believed to be responsible for most of these scandals. This study, therefore, aims at understanding the reflections on the issue of ethics in teaching accounting. The study followed a case study approach and involved a small sample of accounting lecturers from UKZN and UNIZULU. The study's findings suggest that special topical issues on ethics should be taught in each accounting course. For example, in the auditing course, ethical procedures should be touched upon, and students should be sensitized about accountants' ethical behaviour.

2020 ◽  
Vol 4 (2) ◽  
pp. 229
Author(s):  
Muhammad Eko Atmojo ◽  
Helen Dian Fridayani

Kulon Progo Regency is one of the districts that has many innovations, one of which is community empowerment in collaboration with a modern shop abbreviated as the shop name owned by the people (tomira). This research was motivated by the achievements of the Kulon Progo district government in carrying out development and innovation in the development of the Kulon Progo region by fully involving the Kulon Progo district community through community empowerment. This initiative was taken by the government of Kulon Progo Regency to improve community empowerment and protect the people of Kulon Progo Regency from various economic threats. Considering that in the past few years many modern shops have mushroomed in each district/city, so this is what makes Kulon Progo Regency move quickly to empower the community by collaborating between MSMEs or cooperative with modern shops. This study uses a qualitative method which case study approach. With the empowerment that has been done, the original products of Kulon Progo Regency or local products can be traded in modern stores so that local products in Kulon Progo Regency can compete with national products in these modern stores. The existence of such cooperation will indirectly improve the image of Kulon Progo Regency and lift the original products of Kulon Progo Regency. The lifting of the original products of Kulon Progo Regency will have a positive impact on the community, where indirectly the economy of the community will increase so that there will be prosperity for the community. Kabupaten Kulon Progo adalah salah satu kabupaten yang memiliki banyak inovasi, salah satunya adalah pemberdayaan masyarakat bekerja sama dengan toko modern disingkat nama toko yang dimiliki oleh masyarakat (tomira). Penelitian ini dilatarbelakangi oleh pencapaian pemerintah kabupaten Kulon Progo dalam melakukan pengembangan dan inovasi dalam pengembangan wilayah Kulon Progo dengan melibatkan sepenuhnya masyarakat kabupaten Kulon Progo melalui pemberdayaan masyarakat. Inisiatif ini diambil oleh pemerintah Kabupaten Kulon Progo untuk meningkatkan pemberdayaan masyarakat dan melindungi masyarakat Kabupaten Kulon Progo dari berbagai ancaman ekonomi. Menimbang bahwa dalam beberapa tahun terakhir banyak toko-toko modern telah menjamur di setiap kabupaten/kota, jadi inilah yang membuat Kabupaten Kulon Progo bergerak cepat untuk memberdayakan masyarakat dengan berkolaborasi antara UMKM atau bekerjasama dengan toko-toko modern. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus, dengan metode yang digunakan adalah dokumentasi. Dengan pemberdayaan yang telah dilakukan, produk asli Kabupaten Kulon Progo atau produk lokal dapat diperdagangkan di toko modern sehingga produk lokal di Kabupaten Kulon Progo dapat bersaing dengan produk nasional di toko modern ini. Adanya kerjasama tersebut secara tidak langsung akan meningkatkan citra Kabupaten Kulon Progo dan mengangkat produk asli Kabupaten Kulon Progo. Pencabutan produk asli Kabupaten Kulon Progo akan berdampak positif bagi masyarakat, di mana secara tidak langsung perekonomian masyarakat akan meningkat sehingga akan ada kesejahteraan bagi masyarakat.


2016 ◽  
Vol 40 (2) ◽  
pp. 111-127 ◽  
Author(s):  
Vishal Arghode ◽  
Jia Wang

Purpose – This study aims to explore the phenomenon of training engagement from the trainers’ perspective. Specifically, two questions guided this inquiry. First, how do trainers define engagement in the training context? and What strategies do trainers use to engage trainees? Design/methodology/approach – The collective case study approach was adopted for this qualitative study. Seven cases were selected for in-depth analyses. Data were collected through individual, face-to-face interviews and analyzed using the constant comparative analysis method. Findings – Major findings suggest that engaging training practices take various forms. They include being trainee-centered, maximizing learning through entertaining and interesting instruction, accommodating different learning styles, eliciting trainee participation by creating an encouraging learning environment and connecting with trainees by building rapport early in a training session. Research limitations/implications – The small sample limits the generalizability of the findings. However, this study expands training literature by focusing on an under-explored research area, the role of engaging trainees in maximizing learning outcomes. Practical implications – For trainers, this study offered some specific strategies they can use to engage learners in the training context to achieve desired learning outcomes. In addition, the seven cases selected for this study may be used as a benchmark against which both experienced and novice trainers compared their own practices. Originality/value – This is one of very few qualitative studies with a focus on emotional aspects involved in training. The rich data from this study shed light on areas for future improvement, particularly regarding how to effectively engage trainees to maximize learning outcomes.


Psibernetika ◽  
2019 ◽  
Vol 12 (1) ◽  
Author(s):  
Lulus Faqihatur Rohmah ◽  
Herlan Pratikto

<p><strong><em>ABSTRACT</em></strong><strong><em>:</em></strong><em> </em><em>This study aims to intervene in one of the schizophrenic patients who are in RSUD Dr. Radjiman Widiodiningrat Malang. Subjects experienced hebefrenic schizophrenia. The researcher gave an intervention in the form of expressive writing therapy as a medium to express feelings, heal and improve mental health. This therapy is believed to be able to reveal or describe life experiences in the past, present or future. The method used in the study is qualitative with a case study approach. The results of this study indicate that Expressive writing therapy is effectively used as a medium to express the feelings / heart content / emotions of the Subject</em>.<em></em></p><pre><strong><em>Keyword:</em></strong><em> Expressive writing therapy, Hebefrenic Schizophrenia.</em></pre><p><em> </em></p><p><strong>ABSTRAK</strong><strong>:</strong><em> </em>Penelitian ini bertujuan untuk melakukan intervensi kepada salah satu pasien skizofrenia yang berada di RSJ Dr.Radjiman Widiodiningrat Malang. Subyek mengalami gangguan skizofrenia hebefrenik. Peneliti memberikan intervensi berupa <em>expressive writing therapy </em>sebagai media untuk meningkatkan kemampuan pengungkapan diri (<em>self disclosure</em>), menyembuhkan dan peningkatan kesehatan mental. Terapi ini diyakini mampu mengungkap atau menggambarkan pengalaman hidup pada masa lalu, sekarang atau masa depan. Metode yang digunakan dalam penelitian adalah kualitatif dengan pendekatan studi kasus. Hasil dari penelitian ini menunjukkan bahwa <em>Expressive writing therapy </em>efektif digunakan sebagai media mengungkapkan perasaan/isi hati/emosi Subyek.<em></em></p><p><strong>Kata kunci:</strong> <em>Expressive writing </em><em>T</em><em>herapy, </em>Skizofrenia Hebefrenik.</p><p> </p>


Author(s):  
Nyasha Agnes Gurira

The chapter challenges the concept of undefined, infinity, and indefinite retention periods of collections in Zimbabwe's state museums and underscores the need for each state museum to develop a collections management policy. The concept of indefinitely retaining collections characterizes Zimbabwe's National Museums. In that regard, this chapter interrogates issues surrounding collections management in Zimbabwe's state museums. Museums in Zimbabwe are overburdened with inherited collections from the past with limited supporting information. This coupled with the need to store contemporary collections congests the storage space in museums. A multiple case study approach was employed to examine the state of collections in three selected state museums in Zimbabwe. Findings revealed that collections in these museums have been inherited from the past collectors who amassed collections with limited information about them. There was no formal collections management policy. The chapter proposes a regime to guide museums in dealing with their collections.


2019 ◽  
Vol 20 (3) ◽  
pp. 452-469 ◽  
Author(s):  
Carolyn Susan Hayles

Purpose This paper aims to explore the outputs of an internship programme, one of a number of campus-based sustainability activities that have been introduced at the University of Wales, Trinity Saint David, to encourage student-led campus-based greening initiatives. Design/methodology/approach A case study approach was undertaken, allowing the researcher to investigate the programme in its real-life context. The researcher used multiple sources of evidence to gain as holistic a picture as possible. Findings Interns report positive changes in their behaviours towards sustainability, s well as encouraging feedback on their experiential learning, the development of their soft skills and the creation of new knowledge. Moreover, students communicated perceived benefits for their future careers. The reported outcomes reflect mutually beneficial relationships for student and institution, for example, raising the profile of campus greening activities and supporting the University’s aim to embed sustainability throughout its campus, community and culture. Research limitations/implications The researcher recognises the limitations of the research, in particular, the small sample size, which has resulted primarily in qualitative results being presented. Practical implications Feedback from previous interns will be used to shape future internships. In particular, Institute of Sustainable Practice, Innovation and Resource Effectiveness (INSPIRE) will look for opportunities to work more closely with University operations, departments, faculties and alongside University staff, both academic and support staff. Social implications Following student feedback, INSPIRE will give students opportunities for wider involvement, including an opportunity to propose their own projects to shape future internships that meet the needs of student body on campus. Originality/value Despite being one case study from one institution, the research highlights the value of such programmes for other institutions.


2016 ◽  
Vol 18 (3) ◽  
pp. 388-399 ◽  
Author(s):  
Jacqueline De Chabert-Rios ◽  
Cynthia S Deale

The number of restaurateurs owning farms or gardens that supply part of their operations’ fresh produce and other food products has increased considerably over the past few years. This phenomenon, termed “hyper-local,” involves a significant commitment that goes well beyond purchasing local food. Hyper-local restaurateurs take on the tasks of a farmer/gardener, a job that requires a variety of skills and presents numerous challenges. While some research studies have addressed local purchasing, local farm-to-restaurant relationships and decision making, and various consumer issues, very little work has focused on the hyper-local phenomenon. Therefore, this exploratory qualitative study was undertaken to understand the reasons why some restaurateurs are entering the farming business and to learn about the financial, operational, and customer-related benefits and challenges encountered by restaurateurs operating their own farms. A case study approach was used to gather information from three restaurateurs that currently own and operate farms that provide products for their restaurants. The study explores the benefits, rewards, and challenges of these types of operations, their possible financial issues, motivations of the restaurateurs, and issues that could impact the growth potential of this trend.


2020 ◽  
Vol 8 (1) ◽  
pp. 125
Author(s):  
Muammar Qadafi

<p><em>LIVING VALUES EDUCATION APPROACH IN DEVELOPING CHILDREN’S CHARACTER AT RA TIARA CHANDRA YOGYAKARTA. </em><em>This study aims to find out how the Living Values Education (LVE) approach in instilling the character values of children in RA Tiara Chandra Yogyakarta. The research used qualitative method with a case study approach. Data collection techniques carried out through participatory observation, in-depth interviews, and documentation, while data analysis technique are through data reduction, data display, and verification. The results showed that RA Tiara Chandra has used the LVE approach for the past three years, starting with the training given to teachers and staff as role models for children, then involving parents and the community around the school area. Training of adults was the first step to guide children in developing character values. This step was quite effective and had a positive impact on the development of children's character values in RA Tiara Chandra Yogyakarta.</em><em></em></p>


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jordanna Hinton ◽  
Cooper Schouten ◽  
Kerrie Stimpson ◽  
David Lloyd

PurposeThis paper analyses financial support services (loans and grants) from the perspective of beekeepers in Fiji's Northern Division.Design/methodology/approachA mixed-method, case study approach was used with key informant interviews, focus groups, semi-structured interviews and questionnaires.FindingsFinancial support was found to be an appropriate intervention. While beekeepers have access to loans, matching grants or small business grants to assist the establishment and growth of their activities, the appropriateness of these services varies based on the experience and skill of beekeepers. Capacity building was an important shortcoming in all financial services. It is recommended beekeeping clients undertake outcome-based, practical and/or mentorship-styled training to ensure beekeepers have the appropriate skills to maintain a viable enterprise.Research limitations/implicationsThis study was limited by a small sample size. Further research is needed to understand long-term impacts of financial support services and the availability and appropriateness of these within and between regions.Social implicationsRecommendations are provided to encourage effective financial support for beekeepers to improve the productivity, profitability and sustainability of their activities. This can impact beekeepers' livelihoods by increasing household income and income security.Originality/valueThere is a paucity of literature on the effectiveness of financial interventions to support beekeeping enterprises. This is the first study to compare financial support services from the perspective of beekeepers in the Pacific region.


2018 ◽  
Vol 54 (4) ◽  
pp. 643-659
Author(s):  
Miu Chung Yan ◽  
Rory Sutherland

Abstract The urban poor in many advanced economies have become subject to the problem of food security. So far, the charity food model, such as foodbanks and meal programs, has been the key solution to this problem. This model tends to undermine service users’ aspirations to eat healthy food and their agentic function for change. Using a case study approach, we examine how a place-based community organization, with roots in the settlement house tradition, adopts an alternative approach to food security issues in an impoverished neighborhood. Adopting an activist and a right-to-food philosophy, it has brought together local residents to collectively tackle prevalent hunger and unhealthy food supply problems in the community.


Water Policy ◽  
2014 ◽  
Vol 17 (1) ◽  
pp. 98-111 ◽  
Author(s):  
Thushara Gunda ◽  
Laura Benneyworth ◽  
Emily Burchfield

In the past 20 years, over 50 water indices have been developed to characterize human-water systems within the frameworks of water scarcity, water poverty, water vulnerability, and water security. This study compares existing water indices in Bangladesh and Sri Lanka to better understand which parameters (or lack thereof) contribute to the usefulness of water indices. Drawing on knowledge about human-water interactions in Bangladesh and Sri Lanka, this exploration of indices at the parameter level highlights missing parameters, inadequate consideration of complex relationships between parameters, and inconsistencies in index nomenclature and units. This study reveals both the benefits and shortcomings of water indices and provides recommendations for researchers and water managers to consider when selecting indices to assess and support their water policy goals.


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