Search results

Culturally responsive and equitable evaluation (CREE) is a methodological paradigm that intertwines the principles of ethnography with community-centered approaches to amplify the authenticity and efficacy of program evaluations. This chapter explores the integration of ethnographic inquiry and methods to enhance evaluators' engagement with diverse stakeholders through a foundation of mutual respect, co-learning, and capacity building. Ethnography contributes depth to CREE by facilitating sustained participatory engagement, open-ended interviewing, and immersive observation, capturing the intricate cultural dynamics that inform context-specific recommendations. A crucial element of this integration is reflexivity concerning evaluators' privilege and positionality. By maintaining proactive transparency about their insider–outsider status and actively balancing power dynamics, evaluators can mitigate cultural blind spots and extractive biases. This approach not only foregrounds marginalized voices but also emphasizes critical self-interrogation, advancing the evaluation's potential to enact social change. However, without relentless anti-oppressive reflexivity, there is a risk of merely appropriating ethnographic methods for cosmetic purposes, thereby undermining the humanistic and authenticity aims of CREE. For program evaluators committed to adhering to the guiding principles of cultural competence, continuous professional development in ethnographic and CREE methodologies is essential. This chapter describes the meaningful integration of these methods, fostering more respectful, authentic, and equitable engagements with communities. Future directions for evaluation practice should focus on developing ethnographic, participatory, and community-based methods training, integrating critical theories to address power dynamics and promote reflexivity, and ensuring that evaluations not only meet technical standards but also achieve profound societal impact through a committed, collaborative, and authentic approach.

This chapter contributes to the literature on domestic food provisioning and food insecurity in contemporary Europe, focusing on lone-parent households living with a disability or long-term health condition, either of a parent and/or a child, in the United Kingdom and Denmark. Taking a comparative case approach, it examines parents' strategies to achieve food security through practices of ‘domestic food provisioning’ that draw on resources within and outside the household. Taking account of the multiple layers of context in which provisioning practices are embedded, this chapter identifies factors or mechanisms that enhance or reduce food security for families living with a disability or long-term health condition. At the micro-level of food preparation, these families experience challenges including cooking and requirements for labour-saving equipment, providing meals that meet the needs of selective eaters (often children), the need to rely on their children's help and for outsourced domestic labour through buying ready-made foods. At the meso-level of procurement and ‘physical access’ to shops, transport is crucial, with households experiencing differences in service provision. At the macro-level of national welfare systems and ‘economic access’ to food, this chapter points to evidence that Britain provides insufficient financial provision for those with a disability or long-term health condition compared with Denmark, differences reflected in the depth and rates of poverty and food insecurity between these countries. However, as the cases in both countries demonstrate, welfare benefits provide insufficient financial resources to access adequate nutritious food or meet customary norms.

From the buying club’s perspective, the transfer of a player can be interpreted as an investment from which the club expects uncertain future benefits. This paper aims to develop a decision-oriented approach for the valuation of football players that could theoretically help clubs determine the subjective value of investing in a player to assess its potential economic advantage.

We build on a semi-investment-theoretical risk-value model and elaborate an approach that can be applied in imperfect markets under uncertainty. Furthermore, we illustrate the valuation process with a numerical example based on fictitious data. Due to this explicitly intended decision support, our approach differs fundamentally from a large part of the literature, which is empirically based and attempts to explain observable figures through various influencing factors.

We propose a semi-investment-theoretical valuation approach that is based on a two-step model, namely, a first valuation at the club level and a final calculation to determine the decision value for an individual player. In contrast to the previous literature, we do not rely on an econometric framework that attempts to explain observable past variables but rather present a general, forward-looking decision model that can support managers in their investment decisions.

This approach is the first to show managers how to make an economically rational investment decision by determining the maximum payable price. Nevertheless, there is no normative requirement for the decision-maker. The club will obviously have to supplement the calculus with nonfinancial objectives. Overall, our paper can constitute a first step toward decision-oriented player valuation and for theoretical comparison with practical investment decisions in football clubs, which obviously take into account other specific sports team decisions.

This chapter proposes a framework explaining the evolution of property rights in land, assuming two unequal groups of actors: elites possessing means of violence and nonelite land cultivators. It then shows that all intermediary groups – those acting between the chief violence holders (i.e., rulers) and cultivators – are in effect (greater or lesser rulers and cultivators). Using this framework, this chapter explains most of the developments in the evolution of land rights in 19th century colonial Bengal. The proposed theoretical framework explains how different, hierarchically arrayed claims over land and the resulting allocation of rights was a function of asymmetries in power and information between three groups: rulers, direct cultivators, and intermediaries without their own coercive means. It explains inter alia why private property in land was not likely to emerge in this configuration, and that the (non-private) property rights of the other two groups wouldn't attain stability as long as rulers perceived an information asymmetry. In such a situation, land rights would attain neither “private,” nor “public” character.

This chapter argues that the accounting literature in general and the accounting education literature in particular has under-invested in theory. The few theories that we officially believe are in use but are used quite poorly. Many theories that could be used are not used at all despite the promise that they appear to hold. Accounting education would be better understood if more of an effort was made to bring theory to the table in a variety of ways.

An advanced graduate-level financial accounting theory course should provide integral content for all accounting programs. However, we are aware that such courses are not always required at either the undergraduate or graduate level. We taught the accounting theory class at three institutions for many years, and as a result, we provide our views about the opportunities and challenges of placing the class at the undergraduate level while supporting our belief that the best placement is at the graduate level. As well, we strongly support a theoretical approach over a more short-term functional approach that stresses preparation for the Certified Public Accountant (CPA) examination. We offer our views supporting these perspectives along with a general framework for a theory class.

From a world society perspective, common national educational developments are driven by global cultural models that dominated an international liberal order. These models emphasized the centrality of education as an institution, both as a source of human capital and as an inherent human right. Epistemic communities and international organizations circulated these models influencing national educational policies and reforms. However, in recent decades the international liberal order has been challenged with social movements across the political spectrum questioning the value and authority of education in this order. Earlier educational mandates to be more inclusive are attacked with the rights of women, immigrants, and minorities often targeted. Confidence in knowledge grounded in education and science also gets undercut. In a more fragmented world society, educational contestations increase, reflecting surges in nationalist, populist, and traditional illiberal ideas. We reflect on the impact of these challenges on the centrality of education and propose future research directions to ascertain which educational developments are likely to continue to be globally valued and which are more apt to erode.

In a ranking created by using data from multiple data sources, including CareerBuilder, GitHub, Google, Hacker News, the IEEE, Reddit, Stack Overflow, and Twitter, Python was shown to be the top programming language of 2023. Created in 1990, Python has seen a recent uptick in popularity driven primarily by its ability to sustain the use of artificial intelligence. Focus on data analytics proficiencies have gained significant traction especially now that the AICPA has incorporated data analytics as a key component in the CPA exam and the AACSB has made data analytics and other information technology skills a vital element of accounting accreditation. In response, accounting students and professors alike must respond to the growing need for data analytics skills. Currently, much of the data analytics course materials offered within textbooks include exercises working with Excel; however, this tool only scratches the surface of what is becoming expected of newly minted CPAs on the market. Therefore, we adapt a two-dimensional framework from contemporary accounting education literature for incorporating Python, a highly sought after programming language among employers, into the accounting curriculum.