A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia
حرفه ای در خطر؟شرکت سرمایه گذاری، اندازه گیری عملکرد و پایداری دانشگاهی حسابداری-2021
This paper examines the effects of university corporatization on accounting academics with reference to an in-depth case study of a research-intensive English business school that strongly embraced managerialist and marketized approaches to higher education. It discusses how accounting research became marginalized as the school directed research funding towards business disciplines it deemed more likely to deliver top-ranked publications, large research grants and substantial industry partnerships. The paper moreover explores how accounting teaching, curriculum design and the administrative hierarchies of the business school started to be colonized by teaching fellows with backgrounds in private sector accountancy tuition. As a result of these two developments, the school’s accounting department gradually transformed into a teaching-only operation which delivered largely standardized and highly technical accounting education. The paper links this transformation of the accounting department to the growing emphasis on research and teaching performance measures in the English higher education system and concludes that the academic accounting profession, as defined by original research and research-informed teaching, is in danger of disappearing at many English business schools.
keywords: Accounting research | Accounting education | Higher education | Journal rankings
Demystifying knowledge hiding in academic roles in higher education
ابهام زدایی از دانش پنهان در نقش های تحصیلی در آموزش عالی-2021
This paper presents a novel conceptual map of how knowledge hiding is understood and practiced in the higher education context. Building on a review of the knowledge management literature, we first discuss the nature of knowledge, the conceptualization of knowledge hiding, and other related concepts. Next, we identify factors that are linked to knowledge hiding intention and behaviors at the individual, interpersonal and organizational levels based on three major roles of academics: teaching, research, and leadership-administration (or service), culmi- nating with an original conceptual map. Finally, based on the conceptual map, we present propositions that warrant future research to advance understanding about knowledge hiding in the higher education context. Our review and conceptual map provide important implications to the knowledge management literature at large.
keywords: Knowledge hiding | Higher education | Conceptual map | Academic roles | Access
The effect of online review exercises on student course engagement and learning performance: A case study of an introductory financial accounting course at an international joint venture university
تأثیر تمرینات بررسی آنلاین در تعامل دوره دانشجویی و عملکرد یادگیری: مطالعه موردی یک دوره حسابداری مقدماتی مالی در یک دانشگاه سرمایه گذاری مشترک بین المللی-2021
Prior literature suggests that Chinese students studying in Western Higher Education Institutions (HEIs) tend to underperform compared to local students. Yet few studies have explored the effect of learning and assessment tasks on the engagement and performance of Chinese students who are undergoing a transition into the Western learning environment. We design two online review exercises, which are summative assessments with a formative aspect, for an introductory financial accounting subject and study the effect of these tasks on a group of business students enrolled in the course at an international joint venture university based in China. We find that the online review exercises increase student engagement. Students spent a significant amount of time preparing for the online review exercises both before making their initial attempt and between each attempt. Students undertook a variety of learning activities in completing the online review exercises and their understanding of the subject improved as a result of going through the process. Student performance in the midterm and final exams is positively related to their efforts in completing the online review exercises. The findings are of relevance to accounting educators in both the Western HEIs and traditional Chinese universities who are interested in enhancing the learning performance of Chinese business students.
keywords: ارزیابی آنلاین | دانش آموز چینی | نامزدی | عملکرد یادگیری | آموزش حسابداری | Online assessment | Chinese student | Engagement | Learning performance | Accounting education
Critical thinking in accounting education: Status and call to action
تفکر انتقادی در آموزش حسابداری: وضعیت و تماس به عمل-2021
For many years, accounting education research has highlighted the need for students to develop stronger critical thinking skills. This need has become even more imperative as the accounting profession continues to transition, and entry-level accountants are expected to demonstrate stronger critical thinking skills earlier in their careers. In this paper, we revisit the higher education literature to identify key recommendations for accounting education to simultaneously develop desired critical thinking skills and accounting technical knowledge. Based on existing research in higher education, we recommend that accounting educators apply a model of cognitive development—the reflective judgment model—to better understand students’ thinking and to design and employ more effective learning activities. To encourage adoption of this approach, we summarize existing accounting education recommendations for improved critical thinking education. Although we believe that these recommendations are beneficial, we recognize that only limited accounting education research supports the ideas presented here. Accordingly, we propose calls to action for additional research in this area. Our students need for us to identify and adopt educational practices to generate graduates who have the critical thinking skills required by our rapidly-changing profession. To meet this need, researchers should actively engage in activities to fill the gap in empirical data about the development of students’ critical thinking skills throughout the accounting curriculum. Also, accounting departments and faculty need to support both educational research and improved learning design.
keywords: تفکر انتقادی | قضاوت حرفه ای | توسعه شناختی | قضاوت مجدد | طبقه بندی بلوم | مهارت های نرم | Critical thinking | Professional judgment | Cognitive development | Reﬂective judgment | Bloom’s taxonomy | Soft skills
Cancer patient knowledge about and behavioral intentions after germline genome sequencing
دانش بیمار سرطانی در مورد و مقاصد رفتاری پس از تعیین توالی ژنوم ژرملاین-2021
Objectives: Germline genome sequencing (GS) is becoming mainstream in cancer diagnosis and risk management. Identifying knowledge gaps and determinants of health behavior change intentions will enable effective targeting of educational and management strategies to translate genomic findings into improved cancer outcomes. Methods: Probands diagnosed with cancer of likely genetic origin that consented to but not yet undergone GS, and their biological relatives, completed a cross-sectional questionnaire assessing GS knowledge and hypothetical intention to change behaviors. Results: Probands (n = 348; 57% university educated) and relatives (n = 213; 38% university educated) had moderate GS knowledge levels, with greater knowledge associated with higher education. Both populations reported high behavioral change intentions, significantly associated with being female (p = 0.01) and greater perceived importance of GS (p < 0.001), and for probands: being from English-speaking households (p = 0.003), higher socio-economic status (p = 0.01) and greater self-efficacy (p = 0.02). Conclusions: Increasing GS knowledge will enable realistic participant expectations surrounding germline GS. Actual behavior change should be monitored to determine whether increased cancer risk knowledge results in altered cancer-related behavior and ultimately, cancer outcomes. Practice implications: Educational resources should target specific populations to ensure informed decision- making and expectation management. Support tools facilitating and maintaining behavioral change may be needed to achieve improved cancer patient outcomes. © 2021 Published by Elsevier B.V.
keywords: توالی ژنوم | سرطان | دانش | قصد رفتار | همبستگی | Genome sequencing | Cancer | Knowledge | Behavior intention | Correlates
Should responsible management education become a priority? A qualitative study of academics in Egyptian public business schools
آیا آموزش مدیریت مسئولیت پذیر باید به یک اولویت تبدیل شود؟ یک مطالعه کیفی از دانشگاهیان در مدارس تجارت عمومی مصر-2020
In this paper we investigate why responsible management education (RME) should become a necessity in Egyptian public business schools. A total of 80 academics from three universities were contacted and interviewed in six diﬀerent focus groups. Three types of motives were identiﬁed from the interviews: extrinsic local, intrinsic school and extrinsic global, which in- spired academics to believe in the importance of implementing RME in their business schools. Most respondents consider implementing RME is crucial to rebuilding their schools legitimate and ethical role. Focusing only on academics rather than the executives of the selected business schools, is perceived to be a limitation. Moreover, addressing only public business schools and excluding private ones may limit the authors’ ability to generalize results. Thus, the authors of this paper invite researchers from the ﬁelds of cultural diversity, CSR, sustainability and higher education (HE) to collaborate in producing more interdisciplinary and/or trans-disciplinary papers on the same topic. Future researchers may seek to investigate the perceptions of management in the addressed business schools. Replicating this study with private business schools in Egypt may be considered another research opportunity. The educational authorities need to develop a framework for implementing and assessing RME in public business schools. This paper contributes by ﬁlling a gap in HE management, responsible leadership, and sustainability literature in which empirical studies on RME and the responsible practices of academics have been limited so far.
Keywords: Responsible management education | Sustainability | Sustainable development | Academics | Business schools | Egypt
Improving students’ satisfaction and learning performance using flipped classroom
بهبود رضایت و عملکرد یادگیری دانش آموزان با استفاده از کلاس واگردی-2020
Flipped learning have emerged in the last decade to make students’ learning more active and to enhance learning performance and students’ motivation and engagement. These new approaches have been applied to different subjects at different educational levels. Specifically, in higher education most studies have focused on STEM subjects (see Lundin et al., 2018). In this paper, we present an experience about flipped classroom in two courses related to business management in a Spanish university. Results show that students are very satisfied with the experience and with the summative-formative assessment that has been used. In addition, students consider that their learning process has been better with this new methodology. Certainly, academic results have been improved with flipping courses, compared with traditional lectures. However, this type of methodology implies several challenges for both professors and students (some of them demonstrate resistance) and some limitations must also be considered.
Keywords: Flipped classroom | Student satisfaction | Learning performance | Formative assessment | Higher education
Socialization of business students in ethical issues: The role of individuals’ attitude and institutional factors
Socialization of business students in ethical issues_ The role of individuals’ attitude and institutional factors-2020
This study focuses on the socialization of business students on ethical issues. To this end, we explore personal and institutional factors that inﬂuence the acquisition of business ethics com- petences. Drawing on the case of the European higher education framework, we analyse data from questionnaires about the experience of 599 undergraduates studying Business Management at a European university. The results show that a favourable attitude of business students towards ethics competences has a positive eﬀect on their acquisition of such competences. Moreover, the study reveals that favourable perceptions of the teachers ethical leadership and the Universitys ethical climate are relevant institutional factors in the eﬀective acquisition of business ethics competences. The ﬁndings also reveal that the Universitys ethical climate positively moderates the relationship between individuals attitude towards business ethics competences and their acquisition of such competences. This research sheds light on the need to study the inﬂuence of informal socialization mechanisms in business ethics competences development, in particular, the “hidden curricula” acquired via students perception of teachers ethical leadership and university ethical values.
Keywords: Business ethics competences | Socialization | Individuals attitude | Teachers ethical leadership | University ethical climate
The potential of simulations for developing multiple learning outcomes: The student perspective
پتانسیل شبیه سازی برای ایجاد نتایج یادگیری چندگانه: دیدگاه دانشجو-2020
One of the main challenges for higher education study plans in business, management and economics is to go beyond traditional teaching models to foster skills development, and to de- velop interdisciplinary approaches to enhance education for sustainable development. This ar- ticle presents an innovative classroom activity for advancing multiple learning outcomes in economics courses, and measures student perceptions about how useful simulations can be to develop these key learning outcomes. It consists of a simulation in which students represent different countries and carry out international exchanges to implement a set of public policies, attempting to improve their overall social and economic performance through the lens of the 2030 Agenda and the Sustainable Development Goals. Overall, the findings suggest that students perceived the simulation as a very productive tool to develop multiple learning outcomes. They considered it particularly useful with regard to improving their knowledge acquisition, problem solving, critical thinking and interpersonal skills. They also stated that role-play activities are an effective way to enhance affective-learning outcomes. This simulation is suitable to be implemented in different economics courses, such as international political economy, international economics and other regional economics courses. It could also be adapted to several classroom settings with groups of different sizes.
Keywords: Simulation | Role-play | Problem-based | International economics | Sustainable development goals | 2030 agenda
Mindfulness mediates the relationship between cognitive reappraisal and resilience in higher education students
ذهن آگاهی واسطه ارتباط بین ارزیابی مجدد شناختی و انعطاف پذیری در دانش آموزان آموزش عالی-2020
Background: : associations between the constructs of cognitive reappraisal and resilience, in particular within the context of higher education (HE), have been consistently reported. Moreover, both constructs are strongly and positively associated with mindfulness, meaning that higher levels of mindfulness are found in people who are better at reappraising emotions and being resilient. However, no investigation has so far clarified the role that may mindfulness play in the relationship between cognitive reappraisal and resilience, especially within populations where a strong effect, such as for university students, is already evident. Aims: : the present study tested the hypothesis that mindfulness plays a mediational role in the association between cognitive reappraisal and psychological resilience. Sample: : this study involved a sample of 811 students enrolled at universities within the UK. Results: : the data confirmed the strong relationship between cognitive reappraisal and resilience, as well as each constructs individual association with mindfulness. In addition, mindfulness was a significant mediator of the relationship between cognitive appraisal and resilience, thus corroborating the studys main hypothesis. Conclusions: : as the concern around students’ mental health grows bigger worldwide, these findings suggest that implementing mindfulness training programmes within HE should be given increasing consideration in the future.
Keywords: Mindfulness | Emotion regulation | Cognitive reappraisal | Resilience | University students, Higher education