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Article
Publication date: 8 April 2014

Lily Wong, Arthur Tatnall and Stephen Burgess

The move towards “blended learning”, consisting of a combination of online and face-to-face teaching, continues to gain pace in universities around the world. It is important…

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Abstract

Purpose

The move towards “blended learning”, consisting of a combination of online and face-to-face teaching, continues to gain pace in universities around the world. It is important, however, to question the quality of this learning. The OECD has made use of a model of “Readiness, Intensity and Impact” for investigating the adoption and use of eBusiness technologies. The purpose of this paper is to propose a framework, based on this model and adapted for blended learning, to assess the readiness, intensity of adoption and impact on blended learning offerings. The framework is tested via a description of how one university has adopted and used blended learning, and investigates the quality of the learning from this approach.

Design/methodology/approach

The framework is tested via a case study involving the assessment of a blended learning approach to the delivery of a first-year undergraduate accounting unit at Victoria University, Australia. Various approaches to delivery are assessed over a two-year period. The results are drawn from a survey specifically designed to identify students’ attitudes towards blended learning.

Findings

Despite having three new online options readily available for students to access, there was strong support for face-to-face delivery methods. In relation to the framework, the assessment suggested that certain aspects of the university's blended learning approach could be investigated further (particularly student readiness for different blended learning options and an overall assessment of the impact of a blended approach), to provide a more holistic view of the readiness to adopt and impact of the blended learning offerings.

Originality/value

The value of this contribution lies in the development of a unique framework to assess the impact of blended learning approaches from the viewpoint of student readiness and intensity of separate delivery approaches – whilst maintaining the need to evaluate the effectiveness of blended learning as an overall package.

Details

Education + Training, vol. 56 no. 2/3
Type: Research Article
ISSN: 0040-0912

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Article
Publication date: 1 January 2009

Lily Wong

To remain globally competitive, there is increasing pressure for universities to incorporate a greater use of technology and innovation into their curriculum. In response, many…

577

Abstract

To remain globally competitive, there is increasing pressure for universities to incorporate a greater use of technology and innovation into their curriculum. In response, many higher education institutions have adopted a blended learning approach, which combines traditional face‐to‐face delivery with online teaching resources, to deliver course content. At Victoria University this is now policy and all units offered by the University are required to have an online presence by the first semester of 2009. Our first‐year core accounting unit is taught in Australia and overseas locations including Hong Kong, Malaysia and Beijing. There are a number of variations of how this blending occurs and the extent to which it is used may be influenced by a number or factors. These include the technical skills and time allocation of the teaching staff, professional IT support, student motivation, internet speed and access, explicit connection to assessment, and ease of use for assessment tasks. Some of these issues were addressed when this unit was moved to the online learning platform of WebCT. This paper documents the design and implementation of e‐assessment and online resources in this introductory accounting unit and monitors its impact on learning outcomes.

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Journal of Applied Research in Higher Education, vol. 1 no. 1
Type: Research Article
ISSN: 2050-7003

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Book part
Publication date: 6 November 2020

Cheryl K. Crawley

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Native American Bilingual Education
Type: Book
ISBN: 978-1-83909-477-4

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Book part
Publication date: 6 November 2020

Cheryl K. Crawley

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Abstract

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Native American Bilingual Education
Type: Book
ISBN: 978-1-83909-477-4

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Article
Publication date: 1 September 2022

Li (Lily) Zheng Brooks, Susan Gill, Bernard Wong-On-Wing and Michael D. Yu

This study aims to examine the moderating effect of audit firm tenure on the association between corporate social responsibility (CSR) and firm value. Prior studies provide mixed…

1042

Abstract

Purpose

This study aims to examine the moderating effect of audit firm tenure on the association between corporate social responsibility (CSR) and firm value. Prior studies provide mixed results on this association, which may be due to differing theoretical expectations related to CSR and firm value. It is also possible that external stakeholders are unable to differentiate between positive and negative CSR investments, as CSR reports are generally not assured by independent third parties. Thus, the authors propose that audit firm tenure may be used by external stakeholders to evaluate CSR performance.

Design/methodology/approach

The authors use an ordinary least squares regression to examine the moderating effect of audit firm tenure on the relation between CSR and firm value after controlling for other determinants of firm value and various internal and external governance mechanisms documented in the literature. The sample consists of 15,707 firm-year observations from US firms during the sample period of 2000 to 2012. The authors measure CSR quality using rating scores from MSCI ESG STATS (formerly the KLD database), audit firm tenure as the number of years the incumbent auditor has served the client and firm value using Tobin’s Q.

Findings

The results indicate that CSR is positively associated with firm value when audit firm tenure is long but not when tenure is short. The results are robust to alternative measures of firm value, CSR performance scores, and individual CSR dimensions. The evidence supports the argument against mandatory audit firm rotation in the USA.

Research limitations/implications

Future studies could examine a similar issue in alternative settings and/or look at cross-sectional variations among firms on the association between CSR and firm value by other auditor traits such as auditor industry specialization and big-name reputation. Additionally, as auditor alone is unable to ensure the quality of management disclosures and their accountability, future studies could examine the moderating effect of internal and other external governance mechanisms on the association between CSR and firm value, exploring when the signaling effect of auditor tenure on CSR reporting quality and its effect on firm value is most salient.

Practical implications

The findings are important to regulators and investors. The authors provide evidence that longer audit tenure serves as a signaling device for external investors with regard to the quality of a firm’s CSR performance. Hence, the study facilitates regulators’ cost-benefit analysis related to mandating audit firm rotation. The evidence suggests that mandating a term limit on auditor tenure may have the unintended consequence of eliminating a signaling effect of auditor tenure on the quality of CSR disclosures under information asymmetry. This supports the Public Company Oversight Board’s decision to forgo the requirement of mandatory audit firm rotation in the USA.

Originality/value

Prior literature presents mixed findings on the association between CSR performance and firm value based on a variety of underlying theories (economic, stakeholder and contingency theory). Literature on mandatory auditor rotation has concentrated on the auditor tenure effect on perceived and actual audit quality as reflected in earnings quality. Relying on agency theory, this study posits that auditor tenure serves as a signal for the quality of CSR activities in the absence of CSR assurance reporting as CSR quality can be difficult to evaluate. The authors provide evidence that audit tenure moderates the association between CSR activities and firm value and longer audit tenure makes it more likely that the CSR activities are associated with increased firm value.

Details

Managerial Auditing Journal, vol. 37 no. 8
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 10 June 2024

Eun-Jeong Lee, Sang Qin, Arshiya A. Baig, Jeniffer Dongha Lee and Patrick W. Corrigan

The purpose of this study is to investigate Koreans' preferences for FCDM versus SDM and explored the influence of Asian cultural values on decision-making in the context of…

Abstract

The purpose of this study is to investigate Koreans' preferences for FCDM versus SDM and explored the influence of Asian cultural values on decision-making in the context of managing chronic illnesses, such as type 2 diabetes mellitus (T2DM). Shared decision-making (SDM) emphasizes collaboration between providers and service recipients to decide on the best treatment options. However, it may not fully account for the role of families in managing chronic illness, particularly for people from Eastern cultural backgrounds who value active participation from their families in decisions. In response, family-centered decision-making (FCDM) has been proposed as an alternative approach. Using a vignette experiment design, data (n = 316) were collected from Koreans in the US and in Korea who were randomly presented with either SDM or FCDM processes for reaching T2DM treatment decisions. In addition to demographic information, participants reported on three dimensions of their decision-making experience: satisfaction, perceived effectiveness, and perspective-taking. They also rated their Asian cultural values and familiarity with T2DM. Results show better satisfaction, perceived effectiveness, and perspective taking for FCDM compared to SDM when examined in context of treatment types and perceived illness severity. Moderation effects were found for familiarity of illness, with familiarity effects varying by perceived severity. Study findings provided some evidence in favor of FCDM in Asian communities addressing the disabilities and chronic illness of a family member. Although the current study investigated treatment decisions for T2DM during doctor's visits, FCDM has shown potential to be applied in other service settings.

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Disability and the Changing Contexts of Family and Personal Relationships
Type: Book
ISBN: 978-1-83753-221-6

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Book part
Publication date: 23 August 2018

Lisa-Jo K van den Scott

Purpose – Occasionally, we find our social roles transitioning from friend to researcher. This chapter is a reflexive account of one such transition. The author examines the…

Abstract

Purpose – Occasionally, we find our social roles transitioning from friend to researcher. This chapter is a reflexive account of one such transition. The author examines the emotions, the concerns and the rewards and stresses of this shift in her relationship with individuals and community.

Methodology/Approach – The author moved to Arviat, Nunavut, in 2004 and gradually found her inner sociologist could not be contained. Through a process of consultation with the Inuit community in which she was residing, she transitioned from the role of friend to that of researcher. This was complicated by her social location as a Western outsider who had been accepted as a community member.

Findings – Reflexivity is a key component of mitigating the challenges which arose and pursuing ethical research, as well as managing the dynamic range of experiences and feelings which emerged during this process.

Details

Emotion and the Researcher: Sites, Subjectivities, and Relationships
Type: Book
ISBN: 978-1-78714-611-2

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Article
Publication date: 17 January 2022

Yulong Liu, Henry F.L. Chung and Lili Mi

Drawing on institution embeddedness and the resource-based view, the authors develop a theoretical framework and empirically examine how intra-national innovation ecosystems and…

590

Abstract

Purpose

Drawing on institution embeddedness and the resource-based view, the authors develop a theoretical framework and empirically examine how intra-national innovation ecosystems and environmental institutions impact logistics service providers' (LSPs) technological innovation (TI) and green practices.

Design/methodology/approach

The authors test the theoretical framework based on survey data of 328 Chinese LSPs. Archival datasets complement the survey data.

Findings

The research reveals that intra-national institutional forces of formal and informal environment-related institutions can mitigate LSPs' reliance on their firm-specific advantages when engaging in TI and green practices. Results from a three-way interaction indicate that intra-national innovation ecosystems positively moderate the effects of environmental institutions.

Research limitations/implications

The research has three critical implications. First, the study reveals the contingency role of intra-national environment-related institutions and innovation ecosystems in shaping green logistics. Second, the study finds new results about the roles of informal environmental institutions. Finally, intra-national innovation ecosystems can override environmental institutions in influencing the green practices of LSPs.

Originality/value

Taking a unique angle of institution embeddedness coupled with the resource-based view, the authors examined how intra-national ecosystems and environmental institutions impact LSPs' TI and green practices.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 35 no. 1
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 24 July 2009

Janet Davey, Lily Schneider and Howard Davey

The purpose of this paper is to examine the nature and extent of intellectual and marketing capital disclosure among fashion companies, specifically to compare intellectual…

4410

Abstract

Purpose

The purpose of this paper is to examine the nature and extent of intellectual and marketing capital disclosure among fashion companies, specifically to compare intellectual capital (IC) disclosure between European and North American fashion companies as well as between fashion industry sectors.

Design/methodology/approach

A coding framework proposed by Guthrie and Petty and adapted by Shareef and Davey was further developed for the fashion context and the top 15 European companies and the top 15 North American companies with accessible 2005 annual reports were analysed.

Findings

The voluntary annual report disclosures confirmed brands as highly valuable capital assets, central to competitiveness and differentiation in this industry. Fashion firm disclosures also reflected organisational change processes and philosophies in several cases. However it is concluded that fashion companies do not value the role of the consumer in the brand value dynamic, customer satisfaction, nor customer loyalty as intellectual capital assets.

Research limitations/implications

The limitations include the subjectivity of the coding process and because many fashion houses remain in private ownership.

Practical implications

Many items of IC are marketing related, however the disclosure of marketing capital and the implications for value adding potential needs better understanding. Traditional accounting practices only partially recognise the value of an organisation's intellectual capital and therefore, the organisation's ability to generate wealth in the future is poorly represented.

Originality/value

The findings contribute to the IC disclosure literature in a fresh and unique way by analysing the fashion industry for the first time.

Details

Journal of Intellectual Capital, vol. 10 no. 3
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 25 November 2019

Jie Li, Shuojia Guo, Jonathan Z. Zhang and Liben Sun

The purpose of this paper is to investigate the effect of conspicuous consumption on brand attitudes in the context of luxury brands market in China.

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Abstract

Purpose

The purpose of this paper is to investigate the effect of conspicuous consumption on brand attitudes in the context of luxury brands market in China.

Design/methodology/approach

Two studies are conducted to test three hypotheses. In Study 1, the authors examine the mediating effect of self-brand association (SBA) on the relationship between social class and conspicuous consumption (H1 and H2); In Study 2, the authors examine the effect of observing others’ conspicuous consumption on the observer’s SBA (H3).

Findings

Results show that SBA negatively mediates the relationship between social class and conspicuous consumption. Moreover, the negative effect on SBA of observing conspicuous brand usage varies by social class.

Research limitations/implications

The current study focused on the principal linkage between social class, SBA and conspicuousness, and future research could examine the influence of different personality traits on luxury consumption or the existence of sub-types or variants of conspicuous brand users.

Originality/value

The present study has important implications for luxury brand management, and provides rich insights to consumers’ motivations that lead to distinctive luxury consumption behaviors.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 32 no. 6
Type: Research Article
ISSN: 1355-5855

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