James E. Groff, Pamela C. Smith and Tracie Edmond
In this paper we argue that public education in the United States is essentially an industrial process organized to produce a finished product. Rising government spending on…
Abstract
In this paper we argue that public education in the United States is essentially an industrial process organized to produce a finished product. Rising government spending on public education, and the lack of an established rubric to evaluate school performance or accountability deems our analysis relevant and timely. Viewing education as an industrial process will allow policy-makers to obtain more accurate measures of costs and develop appropriate funding mechanisms. Furthermore, regulators may use managerial accounting concepts, particularly activity based costing, to establish future school performance evaluation rubrics.
Joseph Calvin Gagnon and Brian R. Barber
Alternative education settings (AES; i.e., self-contained alternative schools, therapeutic day treatment and residential schools, and juvenile corrections schools) serve youth…
Abstract
Alternative education settings (AES; i.e., self-contained alternative schools, therapeutic day treatment and residential schools, and juvenile corrections schools) serve youth with complicated and often serious academic and behavioral needs. The use of evidence-based practices (EBPs) and practices with Best Available Evidence are necessary to increase the likelihood of long-term success for these youth. In this chapter, we define three primary categories of AES and review what we know about the characteristics of youth in these schools. Next, we discuss the current emphasis on identifying and implementing EBPs with regard to both academic interventions (i.e., reading and mathematics) and interventions addressing student behavior. In particular, we consider implementation in AES, where there are often high percentages of youth requiring special education services and who have a significant need for EBPs to succeed academically, behaviorally, and in their transition to adulthood. We focus our discussion on: (a) examining approaches to identifying EBPs; (b) providing a brief review of EBPs and Best Available Evidence in the areas of mathematics, reading, and interventions addressing student behavior for youth in AES; (c) delineating key implementation challenges in AES; and (d) providing recommendations for how to facilitate the use of EBPs in AES.
Educators who work in K-12 educational settings have only begun to make sense of the many consequences the COVID-19 pandemic has had for students. Months of remote teaching and…
Abstract
Educators who work in K-12 educational settings have only begun to make sense of the many consequences the COVID-19 pandemic has had for students. Months of remote teaching and learning have made one thing quite clear; the academic, physical, and mental health benefits of in-person schooling are difficult to replicate through online learning. The COVID-19 pandemic has elevated the importance of social emotional learning (SEL) as children have experienced substantial reductions in social contact with peers while attending school remotely. Given the profound impact this past year has had on children’s social emotional (SE) health, it has never been more important for educators, parents, and caregivers to support student’s SE health. While it may be tempting to put student’ SE well-being on the back burner as we scramble to make up for lost learning; we stand at a crossroad. We can radically weave SEL into the school day to ensure students continue to develop critical SE skills in a socially distanced world or we can fall back on business as usual.
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James R. DeLisle, Terry V. Grissom and Brent Never
The purpose of this study is to explore spatiotemporal factors that affect the empirical analysis of whether crime rates in buffer areas surrounding abandoned properties…
Abstract
Purpose
The purpose of this study is to explore spatiotemporal factors that affect the empirical analysis of whether crime rates in buffer areas surrounding abandoned properties transferred to a Land Bank that differed among three regimes: before transfer, during Land Bank stewardship and after disposition and whether those differences were associated with differences in relative crime activity in the neighborhoods in which they were located.
Design/methodology/approach
This study analyzed crime incidents occurring between 2010 and 2018 in 0.1-mile buffer areas surrounding 31 abandoned properties sold by the Land Bank and their neighborhoods in which those properties were located. Using Copulas, researchers compared concordance/discordance in the buffer areas across the three regime states for each property and approximately matched time periods for associated neighborhoods.
Findings
In a substantial number of cases, the relative crime activity levels for buffer areas surrounding individual sold properties as measured by the Copulas shifted from concordant to discordant states and vice versa. Similarly, relative crime activity levels for neighborhoods shifted from concordant to discordant states across three matched regimes. In some cases, the property and neighborhood states matched, while in other cases they diverged. These cross-level interactions indicate that criminal behavioral patterns and target selection change over time and relative criminal activity. The introduction of Copulas can improve the reliability of such models over time and when and where they should be customized to add more granular insights needed by law enforcement agencies.
Research limitations/implications
The introduction of Copulas can improve the spatiotemporal reliability of the analysis of criminal activity over space and time.
Practical implications
Spatiotemporal considerations should be incorporated in setting interventions to manage criminal activity.
Social implications
This study provides support for policies supporting renovation of abandoned properties.
Originality/value
To the best of authors’ knowledge, this research is the first application of Copulas to crime impact studies. As noted, Copulas can help reduce the risk of applying intervention or enforcement programs that are no longer reliable or lack the precision provided by insights into convergent/divergent patterns of criminal activity.
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Grant Drawve, Leslie W. Kennedy, Joel M. Caplan and James Sarkos
The purpose of this study is to identify potential changes in crime generators and attractors based on monthly models in a high-tourist destination.
Abstract
Purpose
The purpose of this study is to identify potential changes in crime generators and attractors based on monthly models in a high-tourist destination.
Design/methodology/approach
A risk terrain modeling approach was used to assess spatial relationships between 27 crime generator and attractor types in Atlantic City, New Jersey with robbery occurrence for the 2015 calendar year. In total, 12 separate monthly models were run to identify changes in risk factors based on the month of the year.
Findings
Results indicated unique significant risk factors based on the month of the year. Over the warmer and summer months, there was a shift in environmental risk factors that falls in line with more of a change in routine activities for residents and tourists and related situational contexts for the crime.
Practical implications
The analytical approach used in the current study could be used by police departments and jurisdictions to understand types of crime generators and attractors influencing local crime occurrence. Subsequent analyses were used by Atlantic City Police Department to direct place-based policing efforts.
Originality/value
With growing crime and place research that accounts for temporal scales, the authors advance these endeavors by focusing on a tourist destination, Atlantic City, New Jersey.
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James H. Bookbinder and Jin‐Yan Tan
Two lot‐sizing heuristics are proposed for deterministic time‐varying demands, a case commonly encountered in requirements planning systems. The first heuristic simplifies the…
Abstract
Two lot‐sizing heuristics are proposed for deterministic time‐varying demands, a case commonly encountered in requirements planning systems. The first heuristic simplifies the stopping rule of the Silver‐Meal (SM) heuristic so that difficult cases may be solved nearly optimally. The second combines the merits of both the SM and the Least‐Unit‐Cost heuristic Both perform favourably even when compared to recent modifications to the basic SM algorithm.
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This study aims to explore the provision of accounting ethics education in Ethiopian accounting programs through structuration theory.
Abstract
Purpose
This study aims to explore the provision of accounting ethics education in Ethiopian accounting programs through structuration theory.
Design/methodology/approach
A qualitative case study methodology was used, and data were collected through semistructured interviews with faculty members, practitioners and regulatory bodies. The interview transcripts were analyzed using thematic analysis. Accounting curricula were also analyzed to triangulate and support the findings.
Findings
The study revealed a significant gap in the status of accounting ethics education, primarily attributed to a misunderstanding of its importance. While faculty initiatives and student interest have partially mitigated this gap, systemic challenges such as rigid curricula, a lack of awareness and commitment, resource constraints and limited stakeholders’ support persisted. A combined approach to accounting ethics education is required to foster ethical behavior. Hence, the structuration theory highlighted how meanings, power dynamics and norms and values constrained and enabled the provision of accounting ethics education.
Research limitations/implications
The study emphasized the need for stakeholders to influence policymakers’ perceptions regarding the significance of accounting ethics education. The study also provided empirical support for structuration theory. Future research should involve cross-cultural comparisons and explore the ethical behavior of accounting professionals using diverse research designs to highlight the gaps and inform effective educational interventions.
Originality/value
This study contributes to the theoretical application of structuration theory in accounting ethics education. It underscores the critical role of comprehensive curricular reforms, stakeholder engagement and resource allocation.
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Since its resurrection during the 1980s, comparative-historical sociology has been repeatedly critiqued on two fronts. Quantitative methodologists have argued that its “causal…
Abstract
Since its resurrection during the 1980s, comparative-historical sociology has been repeatedly critiqued on two fronts. Quantitative methodologists have argued that its “causal inferences” are unreliable due to its “small n.” And methodological individualists have argued its explanatory accounts are unacceptable because they do not specify “microfoundations.” But these critiques are built on faulty foundations, namely, a regularity theory of causation and a reductionist social ontology. In this article, I propose an alternative foundation derived from Critical Realism: a production theory of causation and an emergentist account of social structure.
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This study critically examines research done in the accounting field to uncover the determinants of unethical conduct by professional accountants. It seeks to determine the…
Abstract
Purpose
This study critically examines research done in the accounting field to uncover the determinants of unethical conduct by professional accountants. It seeks to determine the current state of knowledge of the factors driving the unethical decision-making process of professional accountants.
Design/methodology/approach
This study adopted a qualitative narrative approach using non-probability sampling in the form of non-purposive sampling to select the relevant articles to use. These articles were analysed using a thematic approach to determine what conclusions were arrived at.
Findings
Many studies have examined factors that influence unethical behaviour. However, many studies do not use a holistic approach in analysing the relative influence of each of the factors, and hence there are conflicting conclusions. Within the African context, political, social and legislative factors that appear to have a significant influence have not been thoroughly explored.
Originality/value
This study contributes a more precise understanding of the current state of knowledge determinants of unethical behaviour by professional accountants while identifying potential areas for future research and policy development.