Le rôle sans cesse croissant du tourisme dans nos sociétés induit inévitablement diverses conséquences économiques, sociales et culturelles dont certaines dans le domaine de…
Tse‐Kian Neo and Mai Neo
With the infusion of the multimedia technology into the education arena, traditional educational materials can be translated into interactive electronic form through the use of…
Abstract
With the infusion of the multimedia technology into the education arena, traditional educational materials can be translated into interactive electronic form through the use of multimedia authoring tools. This has allowed teachers to design and incorporate multimedia elements into the content to convey the message in a multi‐sensory learning environment. The focus in education is thus moving towards using multimedia as the instructional media and a platform in teaching and learning. This paper focuses on using the multimedia design process to enable educators to re‐design their educational curricula into an interactive and media‐rich learning environment. This multimedia educational design process will reinforce and strengthen the traditional instructional communication process and foster a number of innovative methods to communicate knowledge to the learners. In this context, there is a need to adjust the educator's approach to teaching, preparing content and delivering learning materials.
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The purpose of this paper is to study the impact of a web‐based constructivist learning environment, which was developed based on a course given to students in the Faculty of…
Abstract
Purpose
The purpose of this paper is to study the impact of a web‐based constructivist learning environment, which was developed based on a course given to students in the Faculty of Creative Multimedia (FCM) on student learning.
Design/methodology/approach
In this paper, a web‐based multimedia‐mediated project was developed based on an Internet Applications course where students were taught to use specific web authoring tools to solve a web‐related problem. The mode of learning was geared towards a student‐centred, constructivist learning perspective where students were active learners, worked in a group environment and constructed knowledge and understanding in their learning process. An online survey was given to the students to assess their reactions towards this learning environment.
Findings
The results obtained were positive and satisfactory. In this learning process, students were able to understand the problem, work collaboratively, construct their own solutions, and determine their own learning outcomes. Feedback on the online survey provided further support of the students' positive attitudes towards this learning environment.
Research limitations/implications
The implications of this research study are that students found that the web‐based learning environment allowed them to be more active participants in their learning process, increasing their critical and creative thinking skills as well as improving their problem‐solving skills. They learned “how to learn” and developed several learning skills such as communication, teamwork, collaboration and presentation, as well as achieving ownership of these learning outcomes. The use of multimedia‐ and web‐based tools for their project allowed them to be innovative in their presentations, making the project more fun for them.
Practical implications
This research provides educators with an innovative approach to teaching with technology, and students with a more effective learning environment.
Originality/value
This paper fulfils Malaysia's MSC initiative to include ICT in the classroom teaching environment and to focus on learner‐centred teaching and learning strategies. This constructivist‐based learning environment also enabled students to build their problem‐solving and collaborative skills as well as their creative and critical thinking abilities in order to meet the rising demands of twenty‐first century organisations.
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Heidi, Yeen-Ju Tan and Mai Neo
The aims of this study is to use authentic learning principles outlined by Herrington and Kervin (2007) as an innovative approach towards the development of a blended learning…
Abstract
Purpose
The aims of this study is to use authentic learning principles outlined by Herrington and Kervin (2007) as an innovative approach towards the development of a blended learning environment in a Malaysian classroom at the tertiary level and students’ perception towards this learning environment was studied.
Design/methodology/approach
This study was conducted using a mixed-method approach and consisted of two parts. Part A: the learning environment was designed to be student-centred, supported by multimedia and web technologies, consisting of online learning modules, blogs and social media, as well as being driven by a class project. Part B: qualitative and quantitative data were collected to solicit student feedback on the learning environment.
Findings
Results of the study indicated that students responded positively towards the authentic blended learning environment, as it was found to be relevant to their learning. In an authentic blended learning environment, students became more engaged with the content and actively involved in their learning process. These results show strong and encouraging support for the use of authentic learning principles in the development of blended learning environments.
Originality/value
Universities in Malaysia are only beginning to move towards a more blended approach in designing learning environments. This paper provides some insights to one possible way of designing a blended learning environment in a Malaysian tertiary setting.
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Marcel Meyer and Matthias P. Hühn
The purpose of this study is to discuss the advantages and challenges of using virtuous language in business.
Abstract
Purpose
The purpose of this study is to discuss the advantages and challenges of using virtuous language in business.
Design/methodology/approach
This paper is a theoretical exploration based on a literature review and philosophical analysis that uses a quantitative study from the Boston Consulting Group (BCG) as its starting point.
Findings
This study argues that neo-Aristotelian leadership and positive leadership explain why companies whose financial filings use value-laden language that stresses the higher purpose of the organisation to outperform companies whose reports use the language of profit maximisation. While neo-Aristotelian leadership is based on Aristotle’s Rhetoric, positive leadership is primarily influenced by research results from Positive Psychology and Positive Organizational Scholarship. The two approaches to leadership highlight something that conventional business research largely ignores, namely, the role of values as drivers of human behavior and the importance of character in leadership. Both research streams indicate that it is possible for organisations to do well and do good because they are seen as groups of value-driven individuals. Thus, using virtuous/positive communication is a possible means to do well financially and to (re-)humanize the business world of tomorrow.
Research limitations/implications
The BHI study investigates the outcomes of written language only; thus, it does not consider oral communication. Moreover, there is no “perfect level” of virtuous language in corporate environments. We should not expect the same precision in ethics as in mathematics.
Practical implications
By way of explaining how to best use virtuous language in a business context, this study helps business practitioners to do good and well.
Social implications
This study offers a pathway to (re-)humanize tomorrow’s world of business, which is once again subjugating humanity to imagined technological imperatives.
Originality/value
By deliberating the benefits and possible downsides of using virtuous language in a business environment, this paper advances a topic that has recently gained considerable attention but is still in need for more research.
Propósito
el propósito de este estudio es discutir las ventajas y desafíos de usar el lenguaje de la virtud en los negocios.
Diseño/metodología/enfoque
este artículo es una exploración teórica basada en una revisión de la literatura y análisis filosófico que utiliza un estudio cuantitativo del Boston Consulting Group (BCG) como su punto de partida.
Hallazgos
este estudio sostiene que el liderazgo neo-aristotélico y el liderazgo positivo explican por qué las empresas cuyas declaraciones financieras utilizan un lenguaje cargado de valor que enfatiza el propósito superior de la organización superan a las empresas cuyos informes utilizan el lenguaje de la maximización de beneficios. Mientras el liderazgo neo-aristotélico se basa en la retórica de Aristóteles. El liderazgo positivo es principalmente influenciado por los descubrimientos de la Psicología Positiva y la Teoria Organizacional Positiva. Los dos enfoques del liderazgo destacan algo que la investigación empresarial convencional ignora, a saber, el papel de los valores como impulsores del comportamiento humano y la importancia del carácter en liderazgo. Ambas corrientes de investigación indican que es posible que las organizaciones hagan el bien y que les vaya bien al mismo tiempo, justo porque son vistos como grupos de individuos impulsados por valores. Por lo tanto, usar la comunicación virtuosa / positiva es un medio que permite hacer el bien financieramente hablando y para (re) humanizar el mundo empresarial de mañana.
Limitaciones/implicaciones de la investigación
el estudio BHI investiga los resultados del lenguaje escrito solamente; por tanto, no considera la comunicación oral. Además, no existe un "nivel perfecto" de lenguaje virtuoso en entornos corporativos. No deberíamos esperar la misma precisión en ética que en matemáticas.
Implicaciones prácticas
a modo de explicación de cómo utilizar mejor el lenguaje virtuoso en un contexto empresarial, este estudio ayuda a los empresarios a entender mejor la relación entre hacer el bien y que les vaya bien a sus organizaciones.
Implicaciones sociales
este estudio ofrece un camino para (re)humanizar el mundo empresarial del mañana, que una vez más está sometiendo a la humanidad a imperativos tecnológicos imaginados.
Originalidad/valor
deliberando sobre los beneficios y las posibles desventajas de usar un lenguaje virtuoso en un entorno empresarial, este documento presenta un tema que recientemente ha recibido considerable atención pero que necesita de más investigación.
Objetivo
o objetivo deste estudo é discutir as vantagens e os desafios do uso da linguagem virtuosa nos negócios.
Design/Metodologia/Abordagem
Este artigo é uma exploração teórica baseada em uma revisão da literatura e análise filosófica que usa um estudo quantitativo do Boston Consulting Group (BCG) como ponto de partida.
Descobertas
Este estudo argumenta que a liderança neo-aristotélica e a liderança positiva explicam por que as empresas cujas demonstrações financeiras usam uma linguagem carregada de valor que enfatiza o propósito superior da organização de superar as empresas cujos relatórios usam a linguagem da maximização de benefícios. Enquanto a liderança neo-aristotélica é baseada na retórica de Aristóteles. A liderança positiva é influenciada principalmente pelos resultados da pesquisa da Psicologia Positiva e do Estudo Organizacional Positivo. Ambas as abordagens da liderança destacam algo que a pesquisa convencional de negócios ignora, a saber, o papel dos valores como motores do comportamento humano e a importância do caráter na liderança. Ambos os fluxos de pesquisa indicam que é possível que as organizações façam bem e que façam bem porque são vistas como grupos de indivíduos movidos por valores. Portanto, usar a comunicação virtuosa / positiva é um meio de fazer o bem financeiramente e (re) humanizar o mundo dos negócios do amanhã.
Limitações/implicaçõesda pesquisa
O estudo BHI investiga apenas resultados de linguagem escrita; portanto, não considera a comunicação oral. Além disso, não existe um "nível perfeito" de linguagem virtuosa em ambientes corporativos. Não devemos esperar a mesma precisão na ética que na matemática.
Implicações práticas
Por meio da explicação de como usar da melhor forma a linguagem virtuosa em um contexto de negócios, este estudo ajuda os empreendedores a fazer o bem e melhor.
Implicações Sociais
Este estudo oferece um caminho para (re) humanizar o mundo empresarial do amanhã, que mais uma vez está submetendo a humanidade a imperativos tecnológicos imaginários.
Originalidade/valor
deliberando sobre os benefícios e as desvantagens potenciais do uso de linguagem virtuosa em um ambiente de negócios, este artigo apresenta um tópico que recentemente recebeu atenção considerável, mas precisa de mais pesquisas.
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Zouhour Ben Hamadi and Christine Fournès
The purpose of this paper is to understand the adoption or rejection of management accounting innovations (MAIs) in the specific context of small and medium entreprises (SMEs…
Abstract
Purpose
The purpose of this paper is to understand the adoption or rejection of management accounting innovations (MAIs) in the specific context of small and medium entreprises (SMEs) through a constructivist approach of the theory of the diffusion of innovations.
Design/methodology/approach
The paper uses a case study approach during the rollout of two MAIs run by the company’s management controller. One of them was adopted, and the other was rejected. To understand the perception of different actors in the company, the authors carried out 28 semistructured interviews at different periods of time: when the management controller started his job, when he/she was introduced to the two MAIs and at the decision-making to adopt or reject the innovations. The approach of Rogers’ framework is here constructivist. The case study allows us to analyze qualitatively the intrinsic perceived attributes of the innovations as well as the organizational innovativeness and to put them into context.
Findings
MAIs are not merely technical innovations but social practices. The relative advantage is necessary but not sufficient for their adoption. This paper also demonstrates the importance of the champion in the specific context of SMEs. This key player in the promotion and adoption of MAIs in SMEs has to be endorsed by the leader of the organization to ensure the innovation’s adoption. In addition, Rogers’ framework underlines that the predominant factor is complexity as both an endogenous and a heterogeneous element, underscoring the information and training that the project’s promoter should organize for the staff.
Research limitations/implications
The main limit is due to the methodological approach (case study): Would these factors be as significant in a completely different sector to management accounting or in another type of enterprise?
Practical implications
The analytical grid combines different organizational and individual factors described by Rogers and provides us with a predictive approach to the innovation’s chances of adoption and the risk of rejection.
Social implications
Complexity, both as an innovation attribute perceived by individuals and as an internal characteristic of the organization, is a decisive factor in the rejection or adoption decision.
Originality/value
This paper answers to two main research gaps. Most of papers analyze the introduction of one unique innovation in different entities. Here, the authors focus on one entity with two different innovations. In addition, most of papers were retrospective. In this paper, thanks to the case study, the introduction and the process of adoption of two innovations were studied at the time it happened and not after the events had occurred. Moreover, while most papers using Roger’s framework are quantitative, the authors pay attention to the meaning of the different characteristics at different stages and in the specific context of one SME with a constructivist qualitative approach.
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Daniel Johanson and Dag Øivind Madsen
The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management accounting research community. Extant contributions have drawn on a large…
Abstract
Purpose
The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management accounting research community. Extant contributions have drawn on a large of number of theories, including innovation diffusion theory and various sociologically inspired theories such as management fashion. The purpose of this paper is to examine and develop Røvik’s virus theory in the context of how MAIs diffuse. The paper further evaluates and elaborates on the potential usefulness of the virus perspective to empirical research on MAIs.
Design/methodology/approach
The paper uses a conceptual and explorative research approach. The paper introduces the virus perspective and compares this perspective with several other theoretical perspectives often used in studies of the diffusion of MAIs. This enables the identification of characteristics specific to the virus perspective. The paper also re-examines a number of prior studies of MAIs and identifies different virus characteristics implicit in these studies.
Findings
The findings of the paper imply that the virus perspective is a useful basis for empirical research on MAIs. The virus perspective differs from other theoretical perspectives in several respects and is particularly suited for longitudinal studies of both MAIs and organizational change. However, the perspective could be used at other levels of analysis as well. The extant studies reviewed in this paper provide support for the viral characteristics of MAIs. The paper also identifies and discusses avenues for future research using the virus perspective as a theoretical lens.
Originality/value
The virus perspective has been given little attention in research on MAIs, as well as more generally within accounting research. This research paper demonstrates that the virus perspective offers a rich and valuable conceptual framework for studying how demand-side organizations are affected by MAIs over extensive periods of time. The paper also discusses the implications of the virus perspective with respect to the research method.
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1. En guise d’introduction.‐ 2. Droit du tra vail, droit social et (des)ordre international.‐ 3. Droit du tra vail, droit social, légalité et droits sociaux.‐ 4. Droit du…
Abstract
1. En guise d’introduction.‐ 2. Droit du tra vail, droit social et (des)ordre international.‐ 3. Droit du tra vail, droit social, légalité et droits sociaux.‐ 4. Droit du travail, droit social, légalité et correction des inégalités.‐ 5. Quelques mots á propos du rôle du Droit dutravail.‐ 6. Réflexions (supplémentaires) sur le droit du tra vail: les domaines possibles de spéculation théorique et de re cher che appliquée.‐ 7. En matière des orientations générales du droit du travail á l’époque contemporaine. ‐ 8. Le défi de la mondialisation.‐ 9. èour un modèle économique et so cial européen.‐ 10. A propos de Constitution européenne et ..... alentours.‐ 11. Le traitement juridique de la ques tion économique et sociale en Eu rope.‐ 12. Le mythe de la li bre concurrence.‐ 13. Quelques conclusions, pas conclusives.‐
Nur Haiza Muhammad Zawawi and Zahirul Hoque
The purpose of paper is to present a review of the literature on management accounting innovations (MAIs). Specifically, it explores recent developments in research on MAIs and…
Abstract
Purpose
The purpose of paper is to present a review of the literature on management accounting innovations (MAIs). Specifically, it explores recent developments in research on MAIs and offers suggestions for future research. The review differs from existing reviews by its specific focus on MAIs and the recent time period covered. In this paper, MAIs refer to the adoption of “newer” or modern forms of management accounting systems such as activity‐based costing (ABC), activity‐based management, time‐driven ABC, target costing, and balanced scorecards.
Design/methodology/approach
The paper presents a review of findings from journal articles published in 22 notable accounting journals.
Findings
The review finds that research on MAIs has intensified during the period 2000‐2008, with the main focus on exploring the extent to which a host of organizational and environmental factors influence the implementation and use of MAIs in organizations. In addition, research on MAIs indicates the dominant use of sociological theories and increasing use of empirical/field studies.
Research limitations/implications
A literature review using a given set of accounting journals and search words used to identify relevant articles may overlook literature within the scope of the review. The paper concludes the importance of more research on MAIs by offering some directions for future research.
Originality/value
The paper's specific focus on MAIs and the recent time period offer the reader useful insights on management accounting research and theory.