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One of the main obstacles facing project-based learning (PBL) adoption relates to a lack of understanding by teachers and students in the roles they are required to play in the learning process. This study aims to address this obstacle, so as to better promote regular adoption of PBL pedagogy in educational institutions.

The strategy was to undertake an in-depth case study of PBL courses taught in UNI-X’s undergraduate curriculum. The case study approach is particularly appropriate for this exploratory study because it allows to capture the organizational dynamics of the phenomenon better and also its ability to explain the phenomenon based on interpretation of data.

This paper presents an empirical study on the role perspective of PBL in a collaborative project environment. By drawing upon a case study of UNI-X, the authors argue that a teacher plays the roles of a designer, champion, facilitator and manager in a PBL course. To ensure that learning is effective, students should play the roles of a self-directed learner and a warrior when completing their projects. It is clear that role ambiguity and role conflict could occur in PBL courses and might even impact the effectiveness of student learning.

For researchers, this paper contributes to the PBL literature by introducing a role perspective of PBL. This study identifies a list of roles a teacher and a student could potentially play in a PBL setting. Such understanding could serve as a reminder for a teacher and a student for the roles they need to play in achieving learning outcomes of a PBL course.

Although it is clear that there are many benefits of academic–industry partnership through project-based learning (PBL) courses offered by universities, however, there are challenges in establishing such partnerships that if not addressed, may result in either failure of such collaboration or an unpleasant experience for parties involved. Accordingly, this study aims to address this knowledge gap in the PBL literature by identifying the essence of partnership management and offering insights to managing such partnerships effectively.

This study aims to develop a framework that highlights the essence of partnership management in a PBL setting and validate the framework by conducting a focus group study on a university in Singapore (UNIS)’s PBL programmes called UNIS-X and UNIS-XO.

The results suggest that the key features of partnership management include a value proposition, depth of collaboration, knowledge creation and exchange and continuous feedback. In addition, the findings offer useful insights to managing effective partnerships when engaging industry partners in a PBL programme.

For researchers, this paper contributes to the PBL literature by identifying and validating the key features of effective partnerships in PBL. This serves as one of the first exploratory and validation studies in examining key features of partnership in the PBL literature. For educators, this study offers useful insights to understanding effective partnership management when engaging industry partners in a PBL course. With the knowledge, educators can devise useful actions to ensure these features of a partnership are established and maintained throughout the project.

The purpose of this paper is to present a learning transformation framework for analyzing how learning evolves during project-based learning (PBL) process. Here, the authors adopt Lewin’s (1951) change theory as an analytical lens to examine the project-based learning curriculum at a University called UNI-X. This is a major contribution to PBL literature, as little is known about the dynamics of learning during PBL process. In fact, the learning transformation framework can serve as the basis for further research in PBL process. For educators, this paper provides them with useful insights on how to break project members’ escalating commitment to previous failing ideas and accept alternative workable ideas. Educators can use the framework in post-mortem analyses of projects to devise useful actions for facilitating learning transformation during PBL process.

The strategy used in this paper was to undertake in-depth case research of PBL courses developed and taught in UNI-X. Focused group interviews were conducted with 28 students, 12 faculty and 5 industry project sponsors asking specifically their perceptions of PBL’s course design, delivery and its impact on overall student experience.

This paper presents a learning transformation framework for analyzing the change process of how learners experiment new ideas, explore alternative ideas and eventually come to a consensus to accept new ideas during PBL in a collaborative project environment. By drawing upon a case study of UNI-X, the authors argue that unfreezing beliefs of previous ideas is critical if alternative ideas are to be developed. It is clear that the entire process of ‘unfreezing-changing-refreezing’ has occurred in the PBL courses at UNI-X and enacted through unfreezing beliefs in previous ideas, changing previous beliefs and refreezing the new beliefs. Through interviews with students, instructors and project sponsors in the PBL courses, the authors gathered data to examine how project members could give up previous ideas and accept alternative ideas.

The authors adopt Lewin’s (1951) change theory as an analytical lens to examine the project-based learning curriculum at UNI-X. This is a major contribution to PBL literature, as little is known about the dynamics of learning during PBL process. In fact, the learning transformation framework can serve as the basis for further research in PBL process.

The purpose of this paper is to conduct a stakeholder analysis to find out what factors contribute to partial abandonment and also to examine stakeholders' roles and role conflicts in a partial abandonment implementation process.

A case study of a partially abandoned electronic procurement system project is discussed and analyzed within a small‐and‐medium enterprise in Australia. Semi‐structured interviews, on‐site observation and documentation were the data collection method adopted in this study.

Based on the findings derived from the study, this paper proposes a stakeholder assessment framework of partial abandonment to examine stakeholders' roles and role conflicts in influencing organizational decisions to partially abandon troubled IT projects.

The framework will help both researchers and practitioners to shed light on stakeholder‐related issues of partial abandonment, as it offers the flexibility to accommodate understanding of various causes that may have contributed to the partial abandonment decision.

The purpose of this paper has been to address the research question of how are the processes of resource enrichment and capability deployment coordinated during information technology (IT) implementation at a small- and medium-sized accounting firm (SMAF)? Increasingly, organizations need to respond to a wide range of IT-based opportunities and pressures. The situation is no different in an accounting firm. Many accounting practitioners have advocated investment in IT to improve accounting firms’ productivity. To date, there are many instances of how IT has radically transformed the nature of accounting practice. Nevertheless, little is known about how IT capability is developed in SMAFs. In particular, the resource enrichment process during IT capability development has been understudied.

The strategy of this paper was to undertake qualitative case research of an ERP systems upgrading project at SMAF. The case study approach is particularly appropriate for this exploratory study because it allows the capture of organizational dynamics of the phenomenon better (Newman and Sabherwal, 1996; Yin, 2003). Its strength also lies in its ability to explain the phenomenon based on the interpretation of data (Klein and Myers, 1999). Next, the paper will explain the case study approach. It approached fieldwork at SMAF, with a premise that resource enrichment and capability development exist and are identifiable using an existing theoretical lens. Accordingly, this study draws on Sirmon et al. (2007) ’s concept of resource enrichment process and objectively studied the IT capability development process through the resource enrichment lens. At the same time, it was recognized that resource enrichment and capability development may have their own unique characteristics, unrelated to any theoretical models offered in the organizational literature.

The purpose of this paper has been to address the research question of how resource enrichment process may occur during IT capability development process of an SMAF. This study used a resource-based view of firms as its analytical lens. The study has drawn on SMAF’s sage ACCPAC ERP solution (ACCPAC) system upgrading experience by interviewing relevant project stakeholders and reviewing secondary data extensively. Our analysis identified two actions that were instrumental in enriching resources in the IT capability development process: collective leadership and managing change. Three attributes that supported the resource-enrichment process include effective governance structure, extensive IT knowledge and business experience, and stakeholder commitment. In addition, two coordinating mechanisms were put in place to enable an organization to transform existing resource and capability: informational and IT structure.

From research point of view, this paper makes several theoretical contributions. First, this study has contributed to the accounting information systems literature by examining the transformation processes of resource and capability enrichment during IT implementation of a context that is little known. It helps to address the call for more research into IT use and the impact of such tools by SMAFs by Omoteso and Sangster (2011). Second, this study extends the understanding of the IT capability development process by demonstrating how an organization developed IT capability. Through this case, how fundamental resources can be leveraged through specific actions and strategies undertaken have been uncovered. The empirical evidence gathered in the case of SMAF provides useful insights into how resources and capabilities may be enabled. Third, the coordination of the resource and capability transformation contributes to theory development as the coordination mechanisms derived from this analysis offer an insights into how a set of enriched resources and capabilities are synchronized during IT implementation.

In North America, 80 percent of the jobs and 60 percent of the gross national product come from the performance of services rather than the production of products. Organizations that deliver high‐quality service increase or maintain market share and have a higher return on sales than do their competitors. Argues that service firms must reach out for the brass rings of strategic planning and marketing to meet the ever‐increasing competitive challenges of the 1990s and beyond the year 2000. The firms that do not or will not embrace the issues of internal marketing and incorporate those ingredients into their strategic marketing plan will see their market share and profit base erode. Internal promotion can create a positive and/or superior image of the firm and its products in the mind of the customer.

This paper contributes to the literature by discussing the impact of machine learning (ML) on management accounting (MA) and the management accountant based on three sources: academic articles, papers and reports from accounting bodies and consulting companies. The purpose of this paper is to identify, discuss and provide suggestions for how ML could be included in research and education in the future for the management accountant.

This paper identifies three types of studies on the influence of ML on MA issued between 2015 and 2021 in mainstream accounting journals, by professional accounting bodies and by large consulting companies.

First, only very few academic articles actually show examples of using ML or using different algorithms related to MA issues. This is in contrast to other research fields such as finance and logistics. Second, the literature review also indicates that if the management accountants want to keep up with the demand of their qualifications, they must take action now and begin to discuss how big data and other concepts from artificial intelligence and ML can benefit MA and the management accountant in specific ways.

Even though the paper may be classified as inspirational in nature, the paper documents and discusses the revised environment that surrounds the accountant today. The paper concludes by highlighting specifically the necessity of including exploratory data analysis and unsupervised ML in the field of MA to close the existing gaps in both education and research and thus making the MA profession future-proof.

Gives an in depth view of the strategies pursued by the world’s leading chief executive officers in an attempt to provide guidance to new chief executives of today. Considers the marketing strategies employed, together with the organizational structures used and looks at the universal concepts that can be applied to any product. Uses anecdotal evidence to formulate a number of theories which can be used to compare your company with the best in the world. Presents initial survival strategies and then looks at ways companies can broaden their boundaries through manipulation and choice. Covers a huge variety of case studies and examples together with a substantial question and answer section.

COVID-19 has forced audit firms to change the way they operate. One change has been to rely more on information technology (IT) and IT human capital to overcome COVID-19-related challenges. We refer to audit firms’ use of these two resources as audit firm informatization (AFI). It is important to understand whether AFI helps audit firms address challenges created by the pandemic. Thus, this study examines the impact of AFI on audit quality during the COVID-19 pandemic in China with a focus on IT human capital.

We use a mixed-methods approach. First, we perform multivariate regression analyses on archival data. Specifically, we investigate the relationship between IT human capital and audit quality and the two mechanisms (i.e. improved efficiency and reduced audit risk) underlying the relationship. We also investigate how this relationship is moderated by features of clients, audit firms and individual auditors. Then we use interviews to corroborate the results of our regression analyses.

Our analyses of archival data show that IT human capital positively affects audit quality through improved efficiency and reduced audit risk and that this positive impact is more pronounced for clients in non-manufacturing industries, those with a more opaque information environment, audit firms with greater industry coverage and individual auditors with less experience. Our interview data indicate that audit firms with more advanced AFI and a higher level of IT human capital in particular are less disrupted by the pandemic and are better able to use IT to address challenges associated with COVID-19. Furthermore, the results confirm that improved efficiency and reduced audit risk are the mechanisms through which AFI enhances audit quality. Finally, we identify issues associated with the use of IT.

This study is the first to investigate how IT human capital (and by extension AFI) influences audit quality in the context of the COVID-19 pandemic. Our findings should be of interest to practitioners and setters of auditing standards.

Many psychiatrists and trainees in Aotearoa New Zealand used telepsychiatry during COVID-19 lockdowns, despite minimal experience and training in the area. Research on a culturally safe telepsychiatry framework is lacking in Aotearoa. This study aims to provide a better understanding of telepsychiatry in the Aotearoa context and identify potential gaps with the current practice, with a focus on exploring telepsychiatry use with Maori, Pacific peoples and Asians.

This qualitative study was guided by the principles of the Kaupapa Maori methodology and the “Give Way Rule” from Pan-Pacific studies, to ensure culturally appropriate analysis and outcomes. Semi-structured interviews were conducted with a sample of psychiatrists and trainees recruited from Aotearoa members of the Royal Australian and New Zealand College of Psychiatrists. The qualitative data were then analysed using general inductive thematic analysis to identify the major themes.

In total, 18 participants were interviewed. Three key themes were identified: cultural safety such as preparation for a telepsychiatry session, cultural practices and equity issues; clinical practice such as continuity of care, patient selection and limitations; and process of running a telepsychiatry service.

The analysis of the main themes gives both practical ideas for providing a culturally safe telepsychiatry appointment, as well as a wider base for developing a telepsychiatry service that works particularly for Maori, Pacific and Asians mental health users. Issues around resources and expertise in the field are lacking and further frameworks to support infrastructure and training are needed.