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The purpose of this research is to define a knowledge‐centric model of the technological innovation process which can serve as a baseline for the development of enhanced enterprise performance capabilities.

This purpose is achieved through the integration of basic knowledge derived from a critical review of contemporary R&D, intellectual property and new product development.

Emerging from this research is a holistic appreciation for technological innovation at both the micro and macro levels of practice.

Corporate executives and technology professionals engaged in enterprise transformation initiatives; government and NGO professionals responsible for Science, Technology and Innovation (STI) capacity building; and students of technological innovation in both graduate and continuing education programs will find this knowledge‐centric portrayal of technological innovation helpful in modeling the current performance capabilities of a competitive global enterprise. A further outcome of this research is an indication that ongoing managerial effort to further enhance capabilities for technological innovation (STI capacity) is a rational strategy for improving the global competitiveness of any complex enterprise.

In 1985 Canada became the first country to replace its funds flow statement by a cash flow statement. By mid 1991, South Africa, the USA and New Zealand had done the same. Britain, Australia and the IASC all issued statements announcing their intention to follow suit. Thus we have the first example in accounting history of the replacement of one of the three final accounts by an entirely new report. The new report, the cash flow statement, when compiled under the direct method, is a receipts and payment account rearranged under the three headings of operations, financing and investment. A receipts and payments account is the earliest and simplest form of final account, long predating the profit & loss account and balance sheet, and long predating Pacioli's “De Summa Arithmetica” in 1492. The statement which the Cash Flow Statement replaces is less than 120 years old (Rosen & De Coster 1969) and was only mandatory in published British accounts since SSAP 10 came into force in 1975. The purpose of this article is to hold an inquest into the death of the funds statement to determine the cause of death.

The paradigm of the Chinese Box Puzzle served as the analytic framework for this study of school board member recruitment. It directed attention to the process of selection and elimination that narrows the population of a school system to the very few who are elected to the school board. In terms of the paradigm, between the largest box — the many who are governed — and the smallest box — the few who govern — are intermediate boxes that identify the social and political processes that successively narrow the population. The study did not advance specific hypotheses, but rather sought to trace the collective careers of sixty school board members and to draw implications from the modal patterns. The essential finding, that the recruitment process propels into office school board members who are different in many respects from those whom they represent, has important implications for educational governance.

Scholars highlight the lack of research that explains the mechanisms leading to knowledge sharing, which appears complex and involves many variables. The primary aim of this study is to investigate the direct effect of organizational support for innovation on job crafting behaviors and knowledge sharing. The second objective is to assess the mediating role of job crafting in the relationship between organizational support for innovation and knowledge sharing. The third aim is to compare the direct effects of organizational support for innovation on job crafting behaviors and knowledge sharing between teleworkers and office workers.

Based on an empirical study involving 193 teleworkers and 191 office workers, the structural equation modeling method was employed to examine the direct and indirect effects of organizational support for innovation on knowledge sharing via job crafting behaviors. The comparison between teleworkers and office workers was investigated using a multigroup approach in AMOS software. This research is grounded in the conservation of resources theory and social exchange theory to elucidate these relationships.

The results indicate that organizational support for innovation has a positive influence on job crafting activities, manifested by the increase in structural and social resources, as well as the amplification of work-related challenges. The results also indicate that organizational support for innovation directly promotes knowledge sharing behavior and indirectly through job crafting. Furthermore, the findings reveal that these effects on job crafting and knowledge sharing are stronger among teleworkers compared to office workers.

The study has limitations. Its cross-sectional design does not establish causality, potentially leading to common method variance. However, after implementing many procedural and performing statistical tests, common method variance was not significant in this research. Replicating the study longitudinally would be valuable. Additionally, considering personality traits and technology characteristics in job crafting behaviors would be beneficial. Lastly, the study focuses only on accountants and predates COVID-19, which may impact its findings and generalizability.

The study’s findings underscore the practical significance of supporting innovation and fostering job crafting to enhance knowledge sharing, particularly for remote workers. It highlights that the extent of employees’ engagement in job crafting depends on the level of innovation support provided in their workplace. To mitigate potential negative outcomes such as increased absenteeism, reduced productivity and retention challenges, organizations could benefit from training supervisors to prioritize and encourage job crafting and knowledge sharing behaviors among employees, especially in telework settings. Ensuring alignment between organizational messaging and managerial attitudes is crucial. Without autonomy or flexibility for job crafting, the positive effects of organizational innovation support may be limited.

This study contributes to the literature by demonstrating that job crafting behaviors serves as mechanisms between organizational support for innovation and knowledge sharing. The findings further advance the literature by revealing three psychological and motivational processes that may explain this relationship, particularly when comparing teleworkers to office workers. Our results reveal that the effect of organizational support for innovation on job crafting and knowledge sharing is stronger among workers who telework compared to office workers. This advances the theory of conservation of resources, especially the significance of resource gains, particularly in contexts where employees need resources, such as in telework.

Talk of “macrofoundations” helps foreground the constitutive and contextualizing powers of institutions – dynamics that are inadvertently obscured by the imagery of microfoundations. Highlighting these aspects of institutions in turn opens intriguing lines of inquiry into institutional reproduction and change, lived experience of institutions, and tectonic shifts in institutional configurations. However, there is a twist: taking these themes seriously ultimately challenges any naïve division of micro and macro, and undermines the claim of either to a genuinely foundational role in social analysis. The authors propose an alternative “optometric” imagery – positioning the micro and the macro as arrays of associated lenses, which bring certain things into focus at the cost of others. The authors argue that this imagery should not only encourage analytic reflexivity (“a more optometric institutionalism”) but also draw attention to the use of such lenses in everyday life, as an underexplored but critical phenomenon for institutional theory and research (“an institutionalist optometry”).

With corporations reinventing and changing themselves with increasing frequency and speed, what is the real estate industry doing to enable that change? This paper presents the perspectives of a corporate tenant, a developer and an interior designer to answer the question of what some companies are doing to make workspace more flexible and to shorten the cycle time for the processes by which workspace is constructed, procured and fitted‐out for new occupancy. The following questions will be answered ‐ In the low vacancy market prevalent in so many parts of the United States, what strategies are corporate real estate executives in high‐growth companies using to acquire space fast? ‐ What trends are emerging in the industry to streamline the processes to build, acquire, fit‐out and manage space? ‐ How is the industry changing its product to ensure that the space that is delivered can meet a variety of users and uses as occupants churn through the space in unforeseen ways?

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Increasing reading achievement has become a nationwide priority resulting from the Elementary and Secondary Education Act of 2005 (Dole, 2004). Due to this emphasis, coupled with the fact that an elementary school’s success is generally not correlated with test scores in social studies, teachers of the elementary grades find limited time to teach the social studies curriculum. However, in effort to combat this tragedy, elementary educators should be taught and encouraged to integrate content area teaching with literacy strategies. Using the appropriate.

This study investigates a perceived student performance disparity between traditional synchronous and web-based asynchronous course delivery. Synchronous classes meet face-to-face or online with scheduled meeting times and the ability to directly monitor class attendance and participation. Asynchronous classes are 100% online, requiring no face-to-face or online live sessions. This study identifies student attributes associated with performance differences in the two delivery modes. The authors examine data from over 15,000 students who took introductory financial and managerial accounting classes at a large state university. The authors analyze student demographic and class performance data. Controlling for instructor and year effects, the authors find a statistically significant lower DFW rate (better performance) in the synchronous introductory accounting classes compared to the asynchronous ones. Using these findings, the authors revised scheduling and advising protocols to improve student success likelihood in the asynchronous sections. This study provides two insights applicable to many accounting departments. First, the results suggest that empirically exploring student performance implications may be warranted as the number of web-based asynchronous class offerings grow. Additionally, the study provides an example of working within the limitations of existing registration policies and systems to translate the result of the analysis into improved advising and scheduling approaches.