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1 – 10 of 24Lan Anh Nguyen, Steven Dellaportas and Duc Hong Thi Phan
This study aims to examine the literature on accounting ethics education to capture and synthesise the characteristics of scholars dedicated to this area of research.
Abstract
Purpose
This study aims to examine the literature on accounting ethics education to capture and synthesise the characteristics of scholars dedicated to this area of research.
Design/methodology/approach
Using a combination of PRISMA systematic literature review methods and research profiling, the study collects a sample frame consisting of 278 articles published in peer-reviewed academic journals from 1970 to 2023. The articles were analysed to identify key authors of accounting ethics education research, the institutions conducting this research and the journals publishing this research.
Findings
The results indicate that research in accounting ethics education is not dominated by any single institution but is distributed across 225 institutions in 36 countries, with a significant concentration in the United States. Additionally, most articles were published in accounting or business journals, rather than in education-focused journals.
Research limitations/implications
The findings provide insights into the ranking of researchers in accounting ethics education and establish benchmarks among the institutions involved in this research area. Further studies could explore the implications of these findings on future research directions.
Practical implications
This study offers valuable information for academics and institutions seeking to understand the landscape of accounting ethics education research and highlights areas for potential collaboration and development.
Originality/value
This paper addresses a gap in the literature by providing a comprehensive synthesis of the existing research on accounting ethics education and the scholarly community surrounding it.
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Yit Sean Chong and Yong Yuan Teh
This case was developed via primary data collected from personal (one to one) interview with the CEO and founder of Dialogue in the Dark Malaysia (Dialogue Malaysia), Stevens…
Abstract
Research methodology
This case was developed via primary data collected from personal (one to one) interview with the CEO and founder of Dialogue in the Dark Malaysia (Dialogue Malaysia), Stevens Chan. With Stevens’ contact, the authors also conducted personal interviews with Kaye Chan (co-founder and wife of Stevens Chan), Lynn Foo (project manager since inception until early 2022) and Dr Foo Yin Fah (academic researcher in social entrepreneurship and advisor for Dialogue Malaysia). Secondary data included reports on visually impaired context in Malaysia, Dialogue Malaysia’s annual reports and online articles. Prior to the primary data collection, the authors obtained ethics approval from the University Human Ethics Committee (Project ID: 35461).
Case overview/synopsis
This case narrative focuses on Stevens Chan, a blind social entrepreneur who champions the empowerment of the disabled and marginalised community. Through a social franchising model, Stevens founded Dialogue in the Dark Malaysia in 2012. As a social start-up, Stevens showcases the strengths of blind and visually impaired individuals through transformative experiential encounters and reimagining future possibilities. Although there are constant challenges in securing financial and human capital, Stevens never lacks psychological capital, characterised by hope, self-efficacy, optimism and resilience. His vision is to educate society on the power of empathy (and not sympathy) and to create a holistic experience of celebrating diversity and inclusion through an innovative discovery centre, where the elderly and the disabled community (including the deaf, mute and those with mobility issues) share their lives with the public through fun activities. However, the future of this social enterprise is uncertain, and this case invites participants to embark on this journey with Stevens to uncover future pathways for growth and social impact.
Complexity academic level
The case is tailored for higher level undergraduates and entry-level and mid-level managers of executive education programs.
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Roberto Bruni and Olga Rauhut Kompaniets
This study aims to discuss the contribution of street art projects to the place-making of villages and the effects it generates for local stakeholders.
Abstract
Purpose
This study aims to discuss the contribution of street art projects to the place-making of villages and the effects it generates for local stakeholders.
Design/methodology/approach
A conceptual framework is developed based on the main characteristics of the place-making process, street art, creative place-making, as well as place identity, revitalisation and regeneration. This framework defines a set of thematic categories for the qualitative content analysis of online information, e.g. websites, media and blog posts, as well as in-depth interviews with local stakeholders.
Findings
This research presents the contribution of street art in place-making involving citizens, local businesses and international artists in a collective act to preserve local identity and revitalise and regenerate villages.
Research limitations/implications
The research is focused only on villages. Cities are not considered in the research.
Practical implications
Street art projects provide villages with several opportunities, such as stimulating place regeneration and revitalisation, giving new shape and decoration to neighbourhoods and streets and attracting visitors and business. Moreover, street art is commonly used to communicate local history, culture, traditions and social and political facts, helping places to vehiculate their identity and their messages to the next generations. Street art is also used as a part of a place branding strategy.
Social implications
The village gets the opportunity to exploit the street art value proposition to stimulate the restocking of the place, if the primary stakeholders of the place are ready to invest in the new place identity giving trust to the street art project.
Originality/value
Street art projects contribute to the place-making of villages. They are used to communicate place identity, fostering cooperation between local stakeholders and economic and social development.
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Elena Mazurova and Willem Standaert
This study aims to uncover the constraints of automation and the affordances of augmentation related to implementing artificial intelligence (AI)-powered systems across different…
Abstract
Purpose
This study aims to uncover the constraints of automation and the affordances of augmentation related to implementing artificial intelligence (AI)-powered systems across different task types: mechanical, thinking and feeling.
Design/methodology/approach
Qualitative study involving 45 interviews with various stakeholders in artistic gymnastics, for which AI-powered systems for the judging process are currently developed and tested. Stakeholders include judges, gymnasts, coaches and a technology vendor.
Findings
We identify perceived constraints of automation, such as too much mechanization, preciseness and inability of the system to evaluate artistry or to provide human interaction. Moreover, we find that the complexity and impreciseness of the rules prevent automation. In addition, we identify affordances of augmentation such as speedier, fault-less, more accurate and objective evaluation. Moreover, augmentation affords to provide an explanation, which in turn may decrease the number of decision disputes.
Research limitations/implications
While the unique context of our study is revealing, the generalizability of our specific findings still needs to be established. However, the approach of considering task types is readily applicable in other contexts.
Practical implications
Our research provides useful insights for organizations that consider implementing AI for evaluation in terms of possible constraints, risks and implications of automation for the organizational practices and human agents while suggesting augmented AI-human work as a more beneficial approach in the long term.
Originality/value
Our granular approach provides a novel point of view on AI implementation, as our findings challenge the notion of full automation of mechanical and partial automation of thinking tasks. Therefore, we put forward augmentation as the most viable AI implementation approach. In addition, we developed a rich understanding of the perception of various stakeholders with a similar institutional background, which responds to recent calls in socio-technical research.
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