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1 – 10 of 79The purpose of this paper is to take a student-centred perspective to understanding the range of ways that students respond to receiving information about their learning…
Abstract
Purpose
The purpose of this paper is to take a student-centred perspective to understanding the range of ways that students respond to receiving information about their learning behaviours presented on a dashboard. It identifies four principles to inform the design of dashboards which support learner agency and empowerment, features which Prinsloo and Slade (2016) suggest are central to ethical adoption of learning analytics.
Design/methodology/approach
The study involved semi-structured interviews with 24 final-year undergraduates to explore the students’ response to receiving dashboards that showed the students’ achievement and other learning behaviours.
Findings
The paper identifies four principles that should be used when designing and adopting learner dashboards to support student agency and empowerment.
Research limitations/implications
The study was based on a small sample of undergraduate students from the final year from one academic school. The data are based on students’ self-reporting.
Practical implications
The paper suggests that these four principles are guiding tenets for the design and implementation of learner dashboards in higher education. The four principles are: designs that are customisable by students; foregrounds students sense making; enables students to identify actionable insights; and dashboards are embedded into educational processes.
Originality/value
The paper’s originality is that it illuminates student-centred principles of learner dashboard design and adoption.
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Increasing diversity in higher education (HE) – or widening participation (WP) – is now a concern worldwide (Billingham in this volume, Chapter 1; Bowes, Thomas, Peck, & Nathwani…
Abstract
Increasing diversity in higher education (HE) – or widening participation (WP) – is now a concern worldwide (Billingham in this volume, Chapter 1; Bowes, Thomas, Peck, & Nathwani, 2013; Shah, Bennett, & Southgate, 2016). However, we all know that access to HE is not sufficient; access needs to be accompanied by success – staying on the course, gaining a good degree and securing graduate-level employment. In this chapter, it is argued that in order to equalise student outcomes a ‘whole institution approach’ (WIA) is required. Evidence is drawn from two studies (each led by the author): one focussing on improving student retention and success in HE, which concluded that a WIA is required (Thomas, Hill, O’ Mahony, & Yorke, 2017, pp. 133–135). The second commissioned by the Office for Fair Access to better understand a WIA to WP (Thomas, 2017). The chapter discusses three key findings: the importance of both cultural and structural change; the role of evidence and the need for a deliberate process of change. These findings are illustrated with examples.
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Karen Brickman, Martin R.W. Hiebl, Martin Quinn and Liz Warren
Accountants are portrayed as important advisors of small and medium-sized enterprises (SMEs). However, increasing numbers of SMEs now use software for their transactional and…
Abstract
Purpose
Accountants are portrayed as important advisors of small and medium-sized enterprises (SMEs). However, increasing numbers of SMEs now use software for their transactional and compliance-related accounting work. This latter work is considered to be the “entry ticket” for accountants serving in advisory roles. This study aims to examine whether the relevance of accountants as advisors to SMEs has been lost.
Design/methodology/approach
Drawing on the resource-based view and applying a qualitative cross-sectional field study, interviews with small businesses in the European craft brewing/distilling sector are the data source.
Findings
The study’s analysis paints a concerning picture of the use of external accountants by SMEs. While not suggesting that accountants are incapable of offering value-adding advice, the findings suggest that the involvement of potentially value-adding accountants by SMEs is rare. The interviewees note that they would not approach their accountants for advice due to the existence of more cost-attractive alternatives. The study finds that external accountants are not imperfectly imitable and can be substituted, particularly by social media and community groups.
Originality/value
To the best of the authors’ knowledge, this study is the first to examine the role of accountants in the craft brewing/distilling industry and one of the first to assess empirically the importance of accountants as advisors to SMEs with audit exemptions and to consider the increasing threat of substitution by software. The findings suggest that accountants have lost relevance as advisors to the businesses studied, or have never had much relevance.
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Erik Cateriano-Arévalo, Saud Alrakhayes, Liz Foote, Tamanna Hussain, Krystle Lai and Lucy Nyundo
This study aims to mark the 50th anniversary of social marketing as an innovative social change discipline; this viewpoint reviews “epistemological diversity” within social…
Abstract
Purpose
This study aims to mark the 50th anniversary of social marketing as an innovative social change discipline; this viewpoint reviews “epistemological diversity” within social marketing and calls for its incorporation in the expansion of the discipline.
Design/methodology/approach
Cognisant of the visible (e.g., gender, age, race) and invisible (e.g., epistemology, experience, socioeconomic status) dimensions of diversity, this viewpoint focuses on one invisible dimension of diversity – epistemology. Using secondary data, an epistemological review of social marketing is undertaken by selecting five aspects that serve as potential indicators: professional associations, global conferences, education and training, research and publication and practice. Several recommendations are made to expand epistemological diversity in social marketing.
Findings
The epistemological review of diversity within social marketing reveals disparities between the Global North and South. These disparities are due to varying opportunities for participation in associations, conferences, education and training, and research and publication. In addition, there exist “hidden” social change practitioners who implement programmes in the Global South that are consistent with social marketing practice, but continue to be unchronicled and unheralded.
Originality/value
For many years, social marketing scholars and practitioners have been working to expand the boundaries of the discipline, with a focus on theory and application. Although the authors acknowledge that diversity and equity are inherently central to this discipline, epistemological diversity, specifically as linked to the geographies of the Global South, has been largely overlooked. Our viewpoint nudges the social marketing community into including epistemological diversity in the ongoing discourse around broadening and deepening the discipline of social marketing.
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This paper aims to report on a project re-imagining of a Level 1 English-model broad vocational curriculum for low-attaining youth. The project, funded by Rothschild, has sought…
Abstract
Purpose
This paper aims to report on a project re-imagining of a Level 1 English-model broad vocational curriculum for low-attaining youth. The project, funded by Rothschild, has sought to develop a knowledge rich and engaging curriculum, which is more consistent with notions of social justice than contemporary low-level vocational curricula.
Design/methodology/approach
The project utilised a participatory, action-research model of curriculum development informed by a theoretical framework drawing on concepts of social justice.
Findings
The findings suggest that a broad, project-based curriculum, supported with a wide range of extra-curricular activities (enrichment) is effective in supporting secure and sustainable transitions into further education and/or meaningful employment for low attaining young people.
Originality/value
This paper extends understandings about curricula approaches in low-level vocational education. There is a paucity of research into the curriculum at the lowest mainstream levels. Students engaging with education at that level are similarly under-researched. This paper seeks to fill that gap.
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This paper aims to consider the potential implications of the layering of regulation in relation to hydraulic fracturing (fracking) at the borders between the nations of the UK.
Abstract
Purpose
This paper aims to consider the potential implications of the layering of regulation in relation to hydraulic fracturing (fracking) at the borders between the nations of the UK.
Design/methodology/approach
This paper uses a qualitative research method grounded in particular in legal geography to examine the existing approaches to regulating hydraulic fracturing and identify the places and their features that are constructed as a result of their intersection at the borders of the nations comprising the UK.
Findings
The current regulatory framework concerning hydraulic fracturing risks restricts the places in which the practice can occur in such a manner as to potentially cause greater environmental harm should the process be used. The regulations governing the process are not aligned in relation to the surface and subsurface aspects of the process to enable their management, once operational, as a singularly constructed place of extraction. Strong regulation at the surface can have the effect of influencing placement of the site only in relation to the place at which the resource sought reaches the surface, whilst having little to no impact on the environmental harms, which will result at the subsurface or relative to other potential surface site positions, and potentially even increasing them.
Research limitations/implications
This paper is limited by uncertainty as to the future use of hydraulic fracturing to extract oil and gas within the UK. The issues raised within it would also be applicable to other extractive industries where a surface site might be placed within a radius of the subsurface point of extraction, rather than having to be located at a fixed point relative to that in the subsurface. This paper therefore raises concerns that might be explored more generally in relation to the regulation of the place of resource extraction, particularly at legal borders between jurisdictions, and the impact of regulation, which does not account for the misalignment of regulation of spaces above and below the surface that form a single place at which extraction occurs.
Social implications
This paper considers the potential impacts of misaligned positions held by nations in the UK in relation to environmentally harmful practices undertaken by extractive industries, which are highlighted by an analysis of the extant regulatory framework for hydraulic fracturing.
Originality/value
Whilst the potential for cross internal border extraction of gas within the UK via hydraulic fracturing and the regulatory consequences of this has been highlighted in academic literature, this paper examines the implications of regulation for the least environmentally harmful placement of the process.
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Liz Foote, Phill Sherring and Sharyn Rundle-Thiele
In this paper we (a pracademic, a practitioner, and an academic) aim to explore the academic/practitioner gap in social marketing and offer recommendations to close it, while…
Abstract
Purpose
In this paper we (a pracademic, a practitioner, and an academic) aim to explore the academic/practitioner gap in social marketing and offer recommendations to close it, while amplifying existing examples of best practice from within the field. We also propose a research agenda to spur dialog and guide further investigations in this area. Insights from prior research, coupled with the co-authors’ experience and observations, indicate that a disconnect does exist between academia and practice within social marketing, though it is admittedly and unsurprisingly not uniform across contexts and disciplinary areas. Given social marketing’s identity as a practice-oriented field, there are many existing examples of academic/practitioner collaboration and the successful linkage of theory and practice that deserve to be amplified. However, the challenges associated with the very different systems and structures affecting both worlds mean the disconnect is problematic enough to warrant systematic change to ensure the two worlds are more aligned.
Design/methodology/approach
This paper (a pracademic, a practitioner and an academic) explores the academic/practitioner gap in social marketing and offer recommendations to close it, while amplifying existing examples of best practice from within the field. The authors also propose a research agenda to spur dialog and guide further investigations in this area.
Findings
The authors suggest five key reasons that focus should be placed upon closing the academic/practitioner gap in social marketing: demonstrating societal value by contributing to practice; embedding and developing theories in practice; adding to the social marketing literature; contributing to social marketing teaching; and communicating the value and effectiveness of social marketing. To close the gap, the authors propose specific recommendations within four broad areas: marketing the academia and practitioner collaboration offer; building ongoing relationships; creating collaborative partnerships; and changing the publishing model ensuring communications are accessible to all. They also suggest ways for social marketing associations and peak bodies to play a role.
Originality/value
The concept of a disconnect between academia and practice is by no means new; it has been a pervasive issue across disciplines for decades. However, this issue has not been the subject of much discussion within the social marketing literature. Recommendations outlined in this paper serve as a starting point for discussion. The authors also acknowledge that due to long standing “bright spots” in the field, numerous examples currently exist. They place an emphasis upon highlighting these examples while illuminating a path forward.
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Lee B. Boyar and Paquita Davis-Friday
Financial accounting to assess stewardship: the case requires students to evaluate Thompson’s stewardship of McDonald’s, in part based on the company’s financial accounting…
Abstract
Theoretical basis
Financial accounting to assess stewardship: the case requires students to evaluate Thompson’s stewardship of McDonald’s, in part based on the company’s financial accounting information. Financial reporting performs an important societal role by helping control agency problems that arise from the separation of ownership and management. Since external stakeholders cannot “observe directly the extent and quality of managerial effort on their behalf […] the manager may be tempted to shirk […] blaming any deterioration of firm performance on factors beyond his/her control” (Scott, 2014, p. 23). However, although financial reporting helps hold managers accountable to shareholders, accounting information is not fully informative about managerial effort. For example, while net income provides useful information regarding the CEO’s stewardship, it is also “noisy,” due to recognition lags and other factors (Scott, 2014, p. 364). Efforts undertaken by Thompson in a particular period, such as marketing expenditures, might reduce current earnings, yet boost future profitability. Additionally, Thompson’s predecessor’s past efforts might have positive or negative effects on current earnings. Evaluating stewardship effectively involves considerable judgment, in addition to knowledge of financial accounting. The implication of poor firm performance is that the CEO is ineffective at formulating and implementing strategies and policies to enhance firm value (Dikolli et al., 2014). Specifically, it appears that missing earnings benchmarks matter more for relatively inexperienced CEOs. Don Thompson’s tenure of 33 months at McDonalds is 42 percent lower than median CEO tenure documented in academic research, where the median tenure of chief executives documented in large sample empirical studies is about 57 months (Dikolli et al., 2014). The evidence suggests that the longer a CEO serves, the less likely he is to be dismissed for performance-related reasons. This appears to be the result of the resolution of uncertainty about CEO’s ability and leads to subsequent declines in the level of monitoring by the Board of Directors. Performance evaluation and bias: a significant body of research explores the extent to which female managers are assessed differently than their male counterparts (Powell and Butterfield, 2002). For example, female CEOs face more threats from activist investors than male CEOs. Therefore, even after women achieve the highest managerial rank, they experience more professional challenges than their male counterparts (Gupta et al., 2018). However, the question of whether black CEOs are assessed differently is more challenging to answer empirically as a result of a smaller sample size (only one percent of S&P 500 companies are run by black CEOs). Our case attempts to develop the inference that if female CEOs are subject to bias, analogous forces are likely at work when black CEOs are assessed. Recent evidence further suggests that business students sometimes demonstrate bias in making assessments (Mengel et al., 2018). The authors discuss these findings – as well as strategies for including them in the case discussion – in the “Teaching Strategy” section herein below.
Research methodology
The case was written from the public record surrounding the appointment of Don Thompson and McDonald’s company filings. The record includes articles from The New York Times and The Wall Street Journal, as well as local and industry publications.
Case overview/synopsis
The case examines the role of financial accounting in evaluating CEO performance in the context of the appointment of McDonald’s first African-American chief executive and his subsequent two-and-a-half years on the job. The case deepens students’ understanding of the link between financial reporting and stewardship, while highlighting the subjectivity inherent in assessing managerial performance, particularly over relatively short time periods. As students analyze the case, they must consider the extent to which a firm’s results are attributable to luck vs skill. We use “skill” to refer to CEO effort and other controllable factors, while “luck” refers to exogenous factors, such as macroeconomic conditions. Assessing stewardship is of practical significance. It allows pay to be better aligned with performance and empowers stakeholders to identify when a change of leadership may be warranted. The case may also be used to spur reflection, in an applied context, on the importance of being alert to unconscious bias, even when evaluating seemingly objective financial reporting data. Recent research, discussed herein, suggests that business students sometimes exhibit bias when making assessments.
Complexity academic level
The case should be included in discussions of corporate governance, executive compensation and the role of accounting information in efficient contracting. It is appropriate in intermediate financial accounting courses for undergraduates, introductory graduate accounting courses, or other courses with an element of financial statement analysis. Standard introductory accounting textbooks offer helpful supplementary reading for students. Horngren et al.’s (2014) book, Introduction to Financial Accounting (12th ed.), Pearson, London, provides an overview of the income statement and its role in assessing performance (see Chapter 2) as well as a useful discussion on evaluating the components and trends of a business (see Chapter 12). More advanced students may benefit from the in-depth discussion of earnings quality, operating income and non-operating income found in Chapter 4 of Intermediate Accounting (9th ed.), McGraw Hill Education, New York by Spiceland et al. (2018).
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