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The purpose of this study is to show how the presence of change caused a shift in the roles and responsibilities of the internal audit function (IAF).

The methodological design/approach was constructed by combining specific aspects of widely known management accounting and organizational change frameworks. The theoretical premise was based on the old institutional economics component of institutional theory. As such, this study used the case study method to examine and analyze the impact of this change in eight specific organizations using the new two-tiered organizational change framework.

This new framework analyzes the multidimensional facets of organizational change in the IAF. From the findings, it was observed that the change can be evolutionary, episodic, continuous and/or teleological, and people, organisms and organizations that are subject to it will react or respond to that change in a myriad of ways.

Moreover, the implications of change can be environmental, socioeconomic and political.

This study makes an intellectual contribution by introducing a new two-tiered organizational change framework to explain the IAF’s response to the environmental change factor of regulation.

The purpose of this paper is to investigate the potential, both analytically and practically, of understanding research methods as bridging devices. Methods can bridge theory and empirics, but it is argued that they can perform several bridging functions: between theory and praxis, between analysis and strategy and between past and future. The focus is on those forms of bridging relevant for understanding and effectuating change in governance, at community level and at the scale of organizations.

The paper develops a perspective on methods as bridging devices. It uses the newly minted methods of governance path and context mapping as a case study. These methods conceptually derive from evolutionary governance theory (EGT) and were developed and tested in Canadian empirical research. The case helps to develop insight in features, forms and limitations of methods as bridging devices in governance research and practice. The authors then use the case to further develop the initial concept of bridging more generally, emphasizing the shifting balance between methods as bridging and creating boundaries.

Both the case study and the theoretical analysis underline the necessary imperfection of any method as bridging device. The authors affirm the potential of method to perform different bridging functions at the same time, while revealing clear tradeoffs in each role. Tradeoffs occur with adapted versions of the method producing new strengths and weaknesses in new contexts. In each of the forms of bridging involved neither side can be reduced to the other, so a gap always remains. It is demonstrated that the practice of bridging through method in governance is greatly helped when methods are flexibly deployed in ongoing processes of bricolage, nesting and modification. Governance enables the continuous production of new framing devices and other methods.

The idea of methods as bridging devices is new, and can assist the development of a broader understanding of the various forms and functions of research methods. Moreover, it helps to discern roles of research methods in the functioning of governance. The context of governance helps to recognize the multi-functionality of research methods, and their transformation in a context of pressured decision-making. Moreover, this approach contributes to the understanding of governance as adumbrated by EGT.

Libraries worldwide, including Hong Kong, increasingly use social media tools to introduce and promote their services and resources to users. Instagram, in particular, is used to target younger users. This study investigates the effectiveness of Instagram in promoting library services and university students' perceptions of the value of Instagram as a learning support tool.

A major academic library in Hong Kong was chosen for this study. Library users' habits, perceptions, preferences, and views on Instagram's effectiveness as a learning support tool were compared in two age groups. The data were collected using a survey based on the 5E Instructional Model.

Despite the significantly higher frequency of Instagram use by younger students, the results showed that Instagram was probably an ineffective promotion platform for either age group because of low user engagement, relatively neutral perception of Instagram as a learning support tool, and notably low user acceptance of Instagram as a promotional tool.

Studies of student perspectives on various social media tools have increased; however, few have explored the use of Instagram, especially in Hong Kong or Asia. This study provides researchers and librarians with practical insights into current Instagram users' engagement, perceptions, and preferences and their view of its effectiveness as a learning support tool. The study also provides suggestions for improving the current situation.

In this chapter, the authors discuss how school counselors may create a college-going environment for African American males in middle school. The authors use Bronfenbrenner’s (1979) Ecological Systems Theory to explain how environmental influences impact African American males’ college trajectory, both positively and negatively. Moreover, they use Ecological Systems Theory to discuss how multiple stakeholders (e.g., school counselors and parents) and various structured activities that align with the Eight Components of College and Career Readiness (NOSCA, 2010) may promote college preparation among Black male middle school students. The authors also present two case vignettes as examples of how school counselors may assist African American males for postsecondary options. In closing, the chapter concludes with implications for educational policy, research, and practice.

This chapter is a retrospective commentary on the efficacy of teaching and learning in a higher education space that embraces the incredible diversity of delivery modes available in the post-Covid-19 era of “Smart Cities.” The current reality of widespread and leading-edge experimentation with online learning necessitates that existing brick-and-mortar institutions reimagine their places as providers of higher education in this new age of digital disruptions that will resonate with all stakeholders a future of endless possibilities. The authors, with four decades between them of practice and field research at leading universities and colleges in Australia, Canada, New Zealand, Singapore, and UAE, advocate an approach to higher education that is personalized for learning effectiveness, industrial operations, and institutional evolution; that is, a higher education that is democratized. They warn that the wasted opportunities of meaningful digital transformation pre-Covid-19 have led to an urgency of transformation at the present time. While randomized control trials continue to be the “elephant in the room”; scholars, leaders, technocrats, and regulators must drive the quest for the growth and relevance of a diversified and learner-driven higher education in the years ahead. The platform of a “smart city” may just be the catalyst for such a radical innovation.

Accurate values for infiltration rate are important to reliably estimate heat losses from buildings. Infiltration rate is rarely measured directly, and instead is usually estimated using algorithms or data from fan pressurisation tests. However, there is growing evidence that the commonly used methods for estimating infiltration rate are inaccurate in UK dwellings. Furthermore, most prior research was conducted during the winter season or relies on single measurements in each dwelling. Infiltration rates also affect the likelihood and severity of summertime overheating. The purpose of this work is to measure infiltration rates in summer, to compare this to different infiltration estimation methods, and to quantify the differences.

Fifteen whole house tracer gas tests were undertaken in the same test house during spring and summer to measure the whole building infiltration rate. Eleven infiltration estimation methods were used to predict infiltration rate, and these were compared to the measured values. Most, but not all, infiltration estimation methods relied on data from fan pressurisation (blower door) tests. A further four tracer gas tests were also done with trickle vents open to allow for comment on indoor air quality, but not compared to infiltration estimation methods.

The eleven estimation methods predicted infiltration rates between 64 and 208% higher than measured. The ASHRAE Enhanced derived infiltration rate (0.41 ach) was closest to the measured value of 0.25 ach, but still significantly different. The infiltration rate predicted by the “divide-by-20” rule of thumb, which is commonly used in the UK, was second furthest from the measured value at 0.73 ach. Indoor air quality is likely to be unsatisfactory in summer when windows are closed, even if trickle vents are open.

The findings have implications for those using dynamic thermal modelling to predict summertime overheating who, in the absence of a directly measured value for infiltration rate (i.e. by tracer gas), currently commonly use infiltration estimation methods such as the “divide-by-20” rule. Therefore, infiltration may be overestimated resulting in overheating risk and indoor air quality being incorrectly predicted.

Direct measurement of air infiltration rate is rare, especially multiple tests in a single home. Past measurements have invariably focused on the winter heating season. This work is original in that the tracer gas technique used to measure infiltration rate many times in a single dwelling during the summer. This work is also original in that it quantifies both the infiltration rate and its variability, and compares these to values produced by eleven infiltration estimation methods.

This study is a micro-level perspective of value co-creation in spectator sport. By examining sport through the value co-creation lens, the dual role of the customer as both a contributor to and a beneficiary of value is acknowledged and the importance of stakeholder interactions is emphasized. This study analyzes the extent to which two theoretically and managerially important factors—attendance frequency (i.e. first-time attendee vs repeat attendee) and resident type (i.e. local resident vs domestic traveler)—impact value creation in the recurring live sporting event setting.

Data were collected from spectators who attended a National Association for Stock Car Auto Racing (NASCAR) sanctioned racing event. Multigroup structural equation modeling was performed to examine the proposed pathways, and multigroup t-tests were used to compare the model across both groups for each moderating variable. Corresponding path coefficients were then compared using Chin's (2004) recommended equations and procedures.

The study found organization-related value propositions to be the more common antecedents of value, while customer appearance had a strong negative association with hedonic value, and attendance frequency and resident type influenced certain value perceptions. Sport organizations should consider the expectations and motivations of various customer groups and provide offerings designed to meet the specific needs of different fan segments based on the spectator's experience with the sport product and the distance traveled to attend the sport event.

This paper advances the authors’ understanding of value creation in sport by showing how customer perceptions of value associated with the sport organization and other customers can be moderated by certain behavioral and geographic factors.

The purpose of this paper is to provide a transcript of a dialogue among literacy educators and researchers on the impact of generative aritficial intelligence (AI) in the field. In the spring of 2023, a lively conversation emerged on the National Council of Research on Language and Literacy (NCRLL)’s listserv. Stephanie initiated the conversation by sharing an op-ed she wrote for Atlanta Journal-Constitution about the rise of ChatGPT and similar generative AI platforms, moving beyond the general public’s concerns about student cheating and robot takeovers. NCRLL then convened a webinar of eight leading scholars in writing and literacies development, inspired by that listerv conversation and an organizational interest in promoting intergenerational collaboration among literacy scholars.

As former doctoral students of two of the panel participants, webinar facilitators Grace and Victoria positioned themselves primarily as learners about this topic and gathered questions from colleagues, P-16 practitioners and those outside the field of education to assess the concerns and wonderings that ChatGPT and generative AI have raised. The following webinar conversation was recorded on two different days due to scheduling conflicts. It has been merged and edited into one dialogue for coherence and convergence.

Panel participants raise a host of questions and issues that go beyond topics of ethics, morality and basic writing instruction. Furthermore, in dialogue with one another, they describe possibilities for meaningful pedagogy and critical literacy to ensure that generative AI is used for a socially just future for students. While the discussion addressed matters of pedagogy, definitions of literacy and the purpose of (literacy) education, other themes included a critique of capitalism; an interrogation of the systems of power and oppression involved in using generative AI; and the philosophical, ontological, ethical and practical life questions about being human.

This paper provides a glimpse into one of the first panel conversations about ChatGPT and generative AI in the field of literacy. Not only are the panel members respected scholars in the field, they are also former doctoral students and advisors of one another, thus positioning all involved as both learners and teachers of this new technology.

The purpose of this paper is to examine children's consumption experiences within families in order to investigate the role that different family environments play in the consumer socialisation of children.

Key consumer socialisation literature is reviewed and family communication patterns and parental socialisation style studies are introduced. Such studies argue for the homogenous and shared nature of the family environment for children. A three‐stage qualitative study of six families is reported, incorporating existential phenomenological interviews. The voices of children and their parents are captured, and the transcribed interview texts are analyzed on two levels (within and across family cases) using a hermeneutical process.

The findings of the study point towards the differential treatment of children within the family environment by both parents and siblings. It is proposed that children inhabit a unique position, or micro‐environment, within their family setting. Consumer micro‐environments are introduced; these have important implications in terms of children's consumption behaviour and, more importantly, their consumer socialisation process within the family setting.

Consumer micro‐environments have potentially important implications in any re‐evaluation of the literature on consumer socialisation, and it is suggested that children may not have equal access to socialisation advice and support offered by family members. A limited number of families and family types are recruited in this exploratory study, and scope exists to explore family micro‐environments across a greater variety of family forms.

A series of micro‐environments, which have implications for the consumer socialisation of children, will be developed on a theoretical level. Existing consumer research views the family environment in homogenous terms, with suggestions that children are socialised by their parents in a similar manner (inhabiting a shared family environment). These findings problematise such a view and also offer insights into the role played by siblings in the consumer socialisation process.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.