Sustainable development (SD) is becoming an important area of research in accounting education. This paper examines if postgraduate accounting students in the Greek context…
Abstract
Purpose
Sustainable development (SD) is becoming an important area of research in accounting education. This paper examines if postgraduate accounting students in the Greek context present different awareness of SD issues and if this is related to their Master’s orientation. Moreover, it compares the results with other similar studies.
Design/methodology/approach
An online questionnaire was designed based on Ebaid (2022) and Aleixo et al. (2021), and distributed to two different Master’s orientation programs. Then, descriptive statistics and contingency table analysis were performed to illustrate the main differences regarding the students’ responses.
Findings
The results indicate that the examined postgraduate students recognize the importance of SD for their future careers and require more knowledge about this issue. Moreover, it is presented that most of the postgraduate students adhere to the core sustainability principles (i.e. recycle, reuse and reduce), while only the students of environmental, social and governance (ESG) Master are significantly and actively engaged in social and environmental activities. Collectively, the results show that postgraduate students in Greece are more familiar with the term SD compared to participants in other similar studies in different contexts.
Practical implications
Planners and decision-makers in higher education institutions could benefit from the findings to reconsider accounting education by introducing new courses and/or Master’s programs to promote knowledge and action for SD.
Originality/value
This is the first study, as far as we know, that examines the issue of sustainability and accounting education on postgraduate students.
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Anand Prakash and Sudhir Ambekar
This study aims to describe the fundamentals of teaching risk management in a classroom setting, with an emphasis on the learning interface between higher education and the…
Abstract
Purpose
This study aims to describe the fundamentals of teaching risk management in a classroom setting, with an emphasis on the learning interface between higher education and the workplace environment for business management students.
Design/methodology/approach
The study reviews literature that uses spreadsheets to visualize and model risk and uncertainty. Using six distinct case-based activities (CBAs), the study illustrates the practical applications of software like Palisade @RISK in risk management education. It helps to close the gap between theory and practice. The software assists in estimating the likelihood of a risk event and the impact or repercussions it will have if it occurs. This technique of risk analysis makes it possible to identify the risks that need the most active control.
Findings
@RISK can be used to create models that produce results to demonstrate every potential scenario outcome. When faced with a choice or analysis that involves uncertainty, @RISK can be utilized to enhance the perspective of what the future might contain.
Originality/value
The insights from this study can be used to develop critical thinking, independent thinking, problem-solving and other important skills in learners. Further, educators can apply Bloom’s taxonomy and the problem-solving taxonomy to help students make informed decisions in risky situations.
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Behnam Soltani and William E. Donald
Drawing on a theoretical framework of sustainable career ecosystem theory, our paper aims to consider how domestic and international postgraduates can enhance their employability…
Abstract
Purpose
Drawing on a theoretical framework of sustainable career ecosystem theory, our paper aims to consider how domestic and international postgraduates can enhance their employability through participation in a landscape of practice.
Design/methodology/approach
The study employed an exploratory, longitudinal case study design to capture students' lived experiences on an 18-month Master of Professional Practice course at a higher education institution in New Zealand. The data collection procedure involved field note observations (months 1–4), a focus group (month 13) and narrative frames (months 16–18). The sample was domestic students from New Zealand (n = 2) and international students from Asia (n = 5).
Findings
One’s participation in multiple communities of practice represents their landscape of practice and a commitment to lifewide learning. Through participation in various communities of practice, domestic and international students can enhance their employability in three ways: (1) boundary encounters to develop social capital, (2) transcending contexts to enhance cultural capital, and (3) acknowledging the development of psychological capital and career agency.
Originality/value
Our work offers one of the earliest empirical validations of sustainable career ecosystem theory. Expressly, communities of practice represent various contexts whereby employability capital is developed over time. Additionally, the postgraduate students themselves are portrayed as interconnected and interdependent actors, presenting a novel framing of such dependencies at the micro-level of the ecosystem. The practical implications come from informing universities of the value of a landscape of practice to enhance the employability of domestic and international students in preparation for sustainable careers and to promote the sustainability of the career ecosystem.
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Seyi S. Stephen, Ayodeji E. Oke, Clinton O. Aigbavboa, Opeoluwa I. Akinradewo, Pelumi E. Adetoro and Matthew Ikuabe
The chapter discussed the comprehensive integration of whole life cycle (WLC) principles in construction, mainly focusing on its application in stealth construction. It outlined…
Abstract
The chapter discussed the comprehensive integration of whole life cycle (WLC) principles in construction, mainly focusing on its application in stealth construction. It outlined the challenges of implementing WLC practices, emphasising the need for proactive planning and meticulous execution. The study highlighted key aspects of the WLC in stealth construction, including considerations for building design, energy transmission, visibility management, and security countermeasures. Additionally, it underscores the importance of addressing environmental protection, health and safety, project delivery duration, economy, and aesthetics throughout the construction process to ensure the development of resilient, sustainable, and visually appealing structures that meet the needs of present and future generations.
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Suspicions about space technologies can be regarded as instances of “space skepticism,” i.e. the broadly pessimistic view that human activities in space are untimely or liable to…
Abstract
Suspicions about space technologies can be regarded as instances of “space skepticism,” i.e. the broadly pessimistic view that human activities in space are untimely or liable to be counterproductive. Section 1 will explain that contemporary space skepticism is focused upon negative societal role rather than the physical possibility of the activities proposed. Such skepticism is a complex pool of familiar claims unevenly drawn upon rather than a single theory. Section 2 will suggest that contemporary space skepticism tends to integrate with a broader set of doubts and fears about technologies of the Anthropocene. Section 3 will draw out a tension within the skeptical complex between the idea that concern for space is irrelevant to our societal problems and the idea that it is likely to make such problems worse. Section 4 will briefly outline why the publicly dominant forms of space skepticism carry a growing capability for merger with political activism and why the publicly dominant skepticisms are not necessarily those with the greatest plausibility, but rather those with the strongest motivational force. Finally, Section 5 will set aside the issue of popular motivational force and focus instead upon the skepticisms with the greatest plausibility. It will briefly outline why the relevant fears and suspicions (about military tensions and geoengineering) are outweighed by other considerations. This response to plausible skepticisms will not aim to be comprehensive but indicative of the direction of travel for more detailed critique. It will provide a framing context for a large metaphor about space technologies allowing the Earth to breathe.
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The case is primarily based on publicly available data, which includes the company website, industry reports and articles published in various media sources, as well as…
Abstract
Research methodology
The case is primarily based on publicly available data, which includes the company website, industry reports and articles published in various media sources, as well as video-recorded interviews with the company representatives. Some factual data is fetched from or triangulated with public and licensed databases such as Statista, Crunchbase and PitchBook.
Case overview/synopsis
In November 2021, six years after its establishment, a Finnish food delivery platform startup, Wolt Enterprise Oy, was acquired by San Francisco-based technology company Doordash, Inc., in a staggering all-stock transaction of approximately US$8.1bn (EUR 7bn). This case invites students to analyze the international growth of a startup from its establishment toward becoming a unicorn amidst an ongoing pandemic and further toward a top-level exit deal and continuation as a subsidiary of a publicly listed multinational company. The case provides an overview of the food delivery industry and its key players and examines the challenges and opportunities faced by Wolt as it expanded to different regions, including Europe, Asia and the Middle East. The case provides a comprehensive and nuanced perspective on the strategic decisions and trade-offs that entrepreneurs face in the rapidly evolving food delivery market. By the end of this case study, students will learn about internationalization challenges and opportunities in the food delivery industry, how to navigate external shocks like COVID-19, analyze the competitiveness of a born-global startup in a competitive delivery business and evaluate the pros and cons of an acquisition deal for future international growth.
Complexity academic level
The case is designed for use in graduate courses in international business and entrepreneurship, such as internationalization of the firm and global marketing, strategies of business growth and international business strategy. A more diverse student body will be beneficial in uncovering different views on country differences, including various competitive, technological and regulative landscapes.
It provides insights into the challenges digital platforms like Wolt face when expanding globally. Students can apply theories such as the Uppsala model and platform economics while exploring how network effects and first-mover advantages influence Wolt’s competitive edge. The case also highlights localization strategies for global marketing and serves as a basis for examining valuation and integration in mergers and acquisitions. Overall, it helps students understand the unique dynamics and growth strategies in digital platform businesses worldwide. This case was classroom tested in the Internationalization of Firm and Global Marketing course for first-year master’s students of the International Business and Entrepreneurship program of LUT University Business School, Finland, during the years 2020–2023. Prior to this course, the students completed the Global Business Environment course, where they learned how to analyze forces in the external environment for further development of firm-level internationalization strategies.
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Toni Edgell and Hannah Lorimer
Research indicates the challenges indeterminate sentenced prisoners (ISPs) face within open prison may have a potentially devastating impact on rehabilitation and prison sentence…
Abstract
Purpose
Research indicates the challenges indeterminate sentenced prisoners (ISPs) face within open prison may have a potentially devastating impact on rehabilitation and prison sentence progression. The authors conducted a study in an English open prison to explore whether the closed prison environment within England and Wales is sufficiently preparing ISPs for the transition to open conditions. There is currently a gap in existing research concerning this issue, which this paper aims to narrow for the purpose of informing good practice and improving sentence progression and rehabilitation outcomes within His Majesty’s Prison and Probation Service.
Design/methodology/approach
Qualitative and exploratory. Reflexive thematic analysis was conducted to identify themes (Braun and Clarke, 2019).
Findings
Findings indicated the need for policy in closed prisons to better prepare ISPs for open prison and the need for policy in open prisons to better support ISPs during the liminal phase.
Practical implications
Findings aimed to inform consideration for improvements to enhance preparation for, and transition to, open conditions. A 17-month follow-up after dissemination of the research found evidence for the practical application of the findings at a local level within HMPPS and potential for wider applications linking to strategy and ISP initiatives.
Originality/value
If applied more widely across HMPPS in both closed and open prisons, the research findings have the potential to improve sentence progression and rehabilitation outcomes for ISPs.