Otmar Varela, Michael Burke and Norbet Michel
Business schools have been under fire for their alleged inefficacy in developing students’ managerial skills in MBA programs. On the basis of extant learning theories, the purpose…
Abstract
Purpose
Business schools have been under fire for their alleged inefficacy in developing students’ managerial skills in MBA programs. On the basis of extant learning theories, the purpose of this paper is to propose a reconsideration of learning goals and assessment procedures for managerial skill development within MBA education.
Design/methodology/approach
The authors review the literatures on stage, experiential, social, and action learning theories to identify pedagogical suggestions for optimal skill development and to highlight the constraints program administrators and teachers face in efforts to advance students’ acquisition of complex managerial skills in MBA classrooms.
Findings
Conceptually, the authors argue that an emphasis on mastering complex managerial skills – as an expected learning outcome – might be an overly ambitious goal that can lead to neglecting early attainments in skill acquisition and create false impressions of MBA program failure. Furthermore, the authors discuss how MBA programs could consider the use of newer evaluation procedures for evaluating skill development.
Originality/value
The paper calls for greater attention to intermediate stages of managerial skill development for establishing learning goals, the consideration of knowledge structures for assessing the degree of skill development, and a focus on managerial skill development as a life‐long process.
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The purpose of this paper is to document the integration of sustainability into the accounting curriculum. Compared to many disciplines in the social and administrative sciences…
Abstract
Purpose
The purpose of this paper is to document the integration of sustainability into the accounting curriculum. Compared to many disciplines in the social and administrative sciences, the greening of the curriculum in accounting is a recent phenomenon. Nevertheless, there has been a remarkable growth in both the content and the coverage of sustainability topics integrated into the accounting curriculum.
Design/methodology/approach
The approach to the paper is multidisciplinary. It has combined organizational sociology and ecological anthropology approaches in the integration of sustainability into the accounting curriculum. In accounting, there is an increasing emphasis on the application of social science perspectives, particularly sociology and anthropology in curriculum development and pedagogical issues. This paper demonstrates that the influence of these two disciplines in accounting education is substantial.
Findings
Sustainability in accounting has both theoretical and practical implications. Theoretically, sustainability has integrated social and environmental dimensions into accounting education and research. Sustainability reporting contains information on the economic, social, and environmental activities of business organizations. In practice, sustainability has influenced the accounting standard-setting organizations in developing guidelines on how to integrate sustainability into corporate reports so that the information can be verified and certified by public accounting and regulatory organizations.
Originality/value
The paper is among the first to demonstrate the importance of organizational sociology and ecological anthropology for the integration of sustainability into the accounting curriculum. Both sociology and anthropology have been in the forefront of the study of ecology and natural resources management and conservation in sustainability development. The paper approaches have important implications for sustainability education and framework in accounting theory and research.
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This study aims to analyze the evolution and current state of talent management in learning organizations and the design of managerial curricula, highlighting the challenges and…
Abstract
Purpose
This study aims to analyze the evolution and current state of talent management in learning organizations and the design of managerial curricula, highlighting the challenges and opportunities in the context of a rapidly changing global business environment.
Design/methodology/approach
A narrative literature review was conducted, tracing the conceptual evolution of learning organizations. Seminal works emphasizing continuous learning and transformation were highlighted, and the progression of managerial education was analyzed, from its early focus on ethics and soft skills to its current emphasis on sustainability, digital literacy and experiential learning.
Findings
The research reveals challenges in balancing foundational knowledge with emerging competencies in curriculum design. Tensions are evident in maintaining relevance in rapidly changing, globally interconnected environments. Notable limitations include the trade-offs in innovation and the need to cater to diverse student demographics.
Originality/value
This review uniquely synthesizes developments at the intersection of curriculum innovation, organizational learning and curriculum design, offering valuable insights for institutions aiming to nurture talent for modern learning organizations.
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C. William (Bill) Thomas, Jane N. Baldwin, Delton L. Chesser, Charles E. Davis, Danny P. Hollingsworth and Michael A. Robinson
Ronald R. Sims and William I. Sauser
Both environment and learning process must be planned to maximise their special contributions to managerial competence. Kolb's Experiential Learning Model provides a framework for…
Abstract
Both environment and learning process must be planned to maximise their special contributions to managerial competence. Kolb's Experiential Learning Model provides a framework for matching each managerial competence with the training most likely to instil it. Optimally, student and teacher will join in collaborative ventures, seeking and creating a wide variety of competency‐based learning experiences.
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The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III, contains…
Abstract
The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III, contains features to help the reader to retrieve relevant literature from MCB University Press' considerable output. Each entry within has been indexed according to author(s) and the Fifth Edition of the SCIMP/SCAMP Thesaurus. The latter thus provides a full subject index to facilitate rapid retrieval. Each article or book is assigned its own unique number and this is used in both the subject and author index. This Volume indexes 29 journals indicating the depth, coverage and expansion of MCB's portfolio.
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There is limited research that utilizes the consequential‐conflictual (CC) approaches, which utilized radical orientation of double loop, second order and reorientation of…
Abstract
Purpose
There is limited research that utilizes the consequential‐conflictual (CC) approaches, which utilized radical orientation of double loop, second order and reorientation of organizational learning strategies. Both the functional‐institutional (FI) and CC approaches are integrated with the sustainability and ecological resources management literature. The aim of this paper is to fill this research gap.
Design/methodology/approach
The paper applies FI and CC sociological approaches.
Findings
This paper's contribution to the managerial auditing education literature is based on the proposition that ethics education can improve the moral and ethical reasoning of auditors, when the educational processes incorporate both the FI and CC sociological organizational learning strategies. The paper suggests that ethics education in auditing could benefit from experiential teaching methods utilized in allied applied disciplines of medicine, engineering, and educational psychology.
Research limitations/implications
Sociological approaches have been commonly applied in behavioral managerial accounting and control systems research. This paper extends the FI and CC framework to ethics education in managerial auditing research.
Practical implications
The subject of accounting ethics education is important to auditors. When accounting ethics education utilizes both the FI and CC teaching approaches, the managerial auditing education processes become interactive and cooperative by bringing experiential organizational experiences to the classroom.
Originality/value
Accounting ethics education is shaped by ecological and environmental sustainability concerns. Recently, business school interest and growth in sustainability management has contributed to the integration of ethics education in managerial auditing and accounting contexts, overcoming the shortcomings accounting programs experienced from stand‐alone ethics courses.
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Yuxin Shan and Vernon J. Richardson
Managerial accounting has traditionally played an important role in analyzing data, estimating performance, and offering suggestions. Modern management accountants face evolving…
Abstract
Managerial accounting has traditionally played an important role in analyzing data, estimating performance, and offering suggestions. Modern management accountants face evolving expectations, such as contributing strategically to long-term goals and communicating information using visualizations. We specifically focus on how managerial accounting courses and textbooks should integrate data analytics to better prepare accounting students for the current working requirements. This study presents survey findings encompassing perspectives from 23 accounting professors and 46 practitioners. The survey revealed a prevalent endorsement for data analytics integration, with 91% of practitioners and 78% of professors advocating for inclusion. Specifically, 64% of professors support substantial integration compared to 36% of practitioners. About 25% of both groups believe in discussing data analytics in every management accounting topic if not deeply integrated. This study significantly contributes to accounting education literature by combining insights from educators and practitioners regarding the inclusion of data analytics in management accounting. While professors offer guidance on essential materials and practices, practitioners enrich the discussion with practical, workplace-relevant techniques.
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This paper aims to explore the reform and development of the MBA within pre-1992 and post-1992 universities in the United Kingdom with reference to New Institutionalism and field…
Abstract
Purpose
This paper aims to explore the reform and development of the MBA within pre-1992 and post-1992 universities in the United Kingdom with reference to New Institutionalism and field theory.
Design/methodology/approach
The methodology adopted the approaches of Navarro (2008) and Kars-Unluoglu (2016) that involved a web-based review of those pre-1992 universities listed in the Financial Times “top-100” MBAs, as well as a review of a regional grouping of four post-1992 universities.
Findings
The findings echo the work of Wilkins and Huisman (2012) who argued that British business schools were stratified into distinct organisational fields, each catering for their own market. While the pre-1992 universities are able to offer a wide array of electives and pathways to enable personalisation and specialisation of the curriculum, post-1992 universities appear to offer a more constrained curriculum offer. The reform of the MBA should be seen as part of a wider agenda of professionalisation.
Research limitations/implications
Albeit following on other research that used this research strategy, this web-based review would have benefited from closer interrogation of curriculum content through interviews with Programme Leaders/Directors. Future research should involve a larger sample from the post-1992 sector.
Originality/value
This paper provides an up-to-date analysis of the direction taken by British universities. It shows that the MBA market is differentiated with an elite focussed more catering for an international market than the post-1992 universities who still exhibit a commitment to their local market.
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Sabine Hoidn and Sibylle Olbert-Bock
In the context of the creation of a two-year Master of Science in Business Administration programme to offer a scientifically sound and practice-related management education in…
Abstract
Purpose
In the context of the creation of a two-year Master of Science in Business Administration programme to offer a scientifically sound and practice-related management education in Switzerland, a curriculum for learning and teaching research methods had to be designed. Major pedagogic challenges were identified and addressed by curricular responses in terms of pluralism in knowledge production forms, a holistic approach to competence development and a learner-centred course design. The resulting design of the part of the curriculum on research methods is presented. The paper aims to discuss these issues.
Design/methodology/approach
To assess the outcomes and its response to the given challenges, the feedback from existing regular evaluations was used and additional surveys were conducted. Students’ perceptions and those of their teachers were combined to form a balanced view.
Findings
The results indicate that the new curriculum is an appropriate approach- it led to gains in research methods knowledge and skills and improvements in research-related social and reflexive competencies. The assessment of the outcomes of learning research methods in management education reveals an interesting research gap.
Originality/value
This paper assesses a newly developed research curriculum for management students implemented in a new master’s programme in Business Administration at a mid-size university of applied sciences in Switzerland. Three pedagogical challenges in teaching research methods were addressed to target the theory-practice gap in management education. The authors opted for a research methods curriculum that links management research and practice by encouraging pluralism in knowledge-production forms, a more holistic view of competence development in management education and a learning-centred course design.