Allan Wigfield, Amanda Mason-Singh, Amy N. Ho and John T. Guthrie
We describe the development and various implementations of a reading comprehension instruction program called Concept-Oriented Reading Instruction (CORI). CORI was designed to…
Abstract
Purpose
We describe the development and various implementations of a reading comprehension instruction program called Concept-Oriented Reading Instruction (CORI). CORI was designed to enhance students’ reading motivation and reading comprehension, and has been implemented at both elementary and middle school, with a particular focus on science information text reading.
Design/methodology/approach
We overview Guthrie and Wigfield’s (2000) reading engagement model, which provides CORI’s theoretical framework. Then we present the major implementation of CORI at elementary school and middle school.
Findings
CORI teachers in elementary school focused on five teaching practices to foster motivation: (1) providing thematic content goals; (2) optimizing choice; (3) hands-on activities connected to reading; (4) providing interesting texts; and (5) fostering collaboration. Teachers also taught six reading strategies recommended by the National Reading Panel. Results of several studies showed that CORI students had higher reading motivation and better reading comprehension than students receiving only strategy instruction or traditional reading instruction. We next describe three implementations of CORI at middle school. The motivational instructional practices at this level included (1) thematic contact goals; (2) emphasizing the importance of reading; (3) showing how reading is relevant to student lives; (4) fostering collaboration; (5) optimizing choice; and (6) enabling success. Results of several studies again documented CORI’s success at boosting students’ motivation and comprehension.
Originality/value
The studies carried out show the success of CORI and the paper closes with suggestions about the next steps for the program.
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Tri Jatmiko Wahyu Prabowo, Philomena Leung and James Guthrie
This paper examines whether public sector reforms in a developing country is consistent with the principles of new public management (NPM). It examines whether Indonesian public…
Abstract
This paper examines whether public sector reforms in a developing country is consistent with the principles of new public management (NPM). It examines whether Indonesian public sector reforms from the late 1990s to 2015, specifically the adoption of accrual accounting, are motivated by NPM philosophy. Reviewing and analysing Government regulations and reports, the study finds that the reforms are an attempt to implement NPM, specifically in relation to five financial management aspects (i.e. market-oriented, budgeting, performance management, financial reporting and auditing systems). However, the reforms are inconsistent with the NPM philosophy of efficiency and effectiveness in public service provisions. By requiring the use of the existing system, the reforms actually created inefficiency. This research is novel in investigating the gap between 'ideal concepts' and examining practices in an emerging country context.
Garry D. Carnegie and Christopher J. Napier
The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international…
Abstract
Purpose
The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international interdisciplinary accounting research community. This scholarly community has emerged over some 30 years from the publication in 1988 of the inaugural issue of AAAJ under the joint editorship of James Guthrie and Lee Parker. This historical account discusses the motivation for establishing the journal and the important publishing initiatives, developments and trends across this period. The study positions the journal as a key thought leader, the catalyst for other Community activities such as the Asia-Pacific Interdisciplinary Research in Accounting conference.
Design/methodology/approach
The investigation involved a selective review of the contents of AAAJ, particularly the annual editorials published since inception, and other relevant literature, analysis of the main research themes and the most cited papers, and oral history interviews with the joint editors. The future prospects for the AAAJ Community are addressed.
Findings
The AAAJ Community has shaped and led developments in interdisciplinary accounting research. Recognised for innovation and with a reputation for nurturing scholars, AAAJ continues to grow in stature as one of the world’s leading accounting journals, challenging the status quo and fostering inclusive scholarship.
Research limitations/implications
The study does not examine the journal’s publication patterns nor assess in detail the research studies that have been published in the journal.
Originality/value
The study recognises AAAJ as central to the development of an interdisciplinary accounting research community, firmly located in the sociological, critical and interpretative tradition also associated with some other leading accounting journals.
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Sujatha Perera, Jill McKinnon and Graeme Harrison
This paper uses a stakeholder approach to examine how the role of accounting and the status of accountants changed over a 30 year period (1970 to 2000) in a major Australian…
Abstract
This paper uses a stakeholder approach to examine how the role of accounting and the status of accountants changed over a 30 year period (1970 to 2000) in a major Australian government trading enterprise. Data are gathered from semi‐structured interviews with organizational participants and documentation. The study provides support for the importance of stakeholders in shaping organizational processes and practices, including accounting practices, and for the effects of changes in stakeholder constituency and agenda on such practices. The study also provides evidence of the roles accounting and accountants may play in implementing a stakeholder agenda, including both instrumental and symbolic roles, and how the status of accountants may rise and fall commensurate with those roles.
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Valentina Beretta, Maria Chiara Demartini and Sara Trucco
Voluntary non-financial reporting aims at fairly reporting a firm’s non-financial performance. In particular, integrated reporting (IR) displays in a single report the…
Abstract
Voluntary non-financial reporting aims at fairly reporting a firm’s non-financial performance. In particular, integrated reporting (IR) displays in a single report the contribution of different forms of capital to the firm’s value creation. Drawing on both legitimacy and voluntary disclosure theory, the main purpose of this study is to examine the extent to which a company’s environmental, social, and governance (ESG) performance affects the content and semantic properties of intellectual capital disclosure (ICD) found in IRs.
To test theoretical hypotheses, content and tone analysis is used to assess the disclosure strategy associated with ICD, whereas a regression analysis tests the variation in semantic properties of ICD according to firms’ ESG performance. A total of 79 reports by European listed firms from 2011 to 2016 were downloaded via the Integrated Reporting Emerging Practice Examples Database and analyzed.
Results show that ESG performance contributing more to optimistic ICD tone is governance, although in mixed ways. Integrating vision and strategy positively contributes to ICD tone, whereas information on poor treatment of shareholders’ rights tends to be manipulated and associated with an optimistic tone of the ICD. Moreover, eco-efficient product innovation and healthy and safe job conditions play a positive role in enhancing optimistic ICD tone.
This chapter contributes to the current literature on voluntary disclosure by introducing new evidence on the disclosure strategy in IR. By analyzing the effect of the single dimensions of ESG performance on ICD tone, this study extends respectively ESG literature.
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In 2001, the Accounting, Auditing & Accountability Journal (AAAJ) published a special issue entitled “Managing, measuring and reporting intellectual capital for the new…
Abstract
Purpose
In 2001, the Accounting, Auditing & Accountability Journal (AAAJ) published a special issue entitled “Managing, measuring and reporting intellectual capital for the new millennium”. After 20 years, we revisit the eight articles in this special issue to trace early developments in interdisciplinary intellectual capital (IC) accounting research, link these developments to the current state of play, and set out an agenda for future research. The paper aims to discuss this issue.
Design/methodology/approach
This paper, written reflectively, includes an impact assessment of the articles using citation analysis and a thematic framing of the prominent issues they discussed. We critically reflect on the status of these eight foundational papers after 20 years, before presenting propositions for a multidisciplinary IC research future.
Findings
We find that IC research needs to extend beyond organisational boundaries to help improve human rights, human dignity and the human condition as part of the wider interdisciplinary accounting project. We argue that fifth stage IC research can assist because it explores beyond organisational boundaries and helps address the wicked problems of the world.
Research limitations/implications
This paper only investigates the themes found in the AAAJ special issue. However, the implications for researchers are intended to be transformational because, to go forward and help resolve the material issues facing society and the planet, researchers need to move from being observers to participants.
Originality/value
We argue that IC researchers must embrace both interdisciplinary and multidisciplinary IC research. This requires IC researchers to reflect on what they are trying to achieve and which issues facing the planet are material.
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Ann Martin-Sardesai and James Guthrie
This chapter explores the development and the role of accounting for research quality in Australia’s Excellence in Research for Australia (ERA) assessment exercise. It tracks the…
Abstract
This chapter explores the development and the role of accounting for research quality in Australia’s Excellence in Research for Australia (ERA) assessment exercise. It tracks the progress of performance measurement systems from quantitative to qualitative measurement within the Australian higher education sector since 1970, leading up to the implementation of a formal ERA in 2010, and its subsequent iterations in 2012, 2015, and 2018. Although only a part of the ERA submissions, now certain published research outputs provide the primary evidence for research quality to most ERA panels and are a significant driver of the final rating awarded. Before the authors assess the 2018 exercise, they will examine the ever-changing role of journal publications as a vehicle for academic research output.