Search results

To explore the conceptualisation and operationalisation of authentic assessment in work-based learning and research.

The relationship between authentic assessment and work-based learning and research is examined using a postgraduate degree program at a regional university in Australia as a case example to identify unique pedagogical features of work-based learning as they are linked to assessment.

A dynamic is created between formative and summative authentic assessment practices and the cross-current nature of learning in work and research, leading to a range of lifelong learning outcomes. A framework for such a dynamic is presented.

The pedagogy informing work-based learning emphasises developing higher-order thinking through reflective practice, developing competencies and capabilities associated with professional practice and developing academic writing and research skills to enhance professional identity at the postgraduate level for mid- to senior-career professionals. However, the relationship of authentic assessment to work-based learning and research has not been explicated in the literature and its application in post-COVID work environments has yet to be fully examined.

This paper reviews the needs of distance learners, and looks at ways in which the Internet can assist or obstruct service provision to off‐campus students. A hybrid approach is recommended. The Internet's impact on the role of librarians involved in supporting distance learners is briefly discussed.

The not-for-profit (NFP) context displays unique characteristics that include stakeholder diversity, multiple stakeholder agendas, and the pervasiveness of philanthropic values and related organisational mission. This study investigated accountants’ perceptions of NFPs’ characteristics that enable and inhibit their communication along with the strategies they adopt to overcome their communication challenges.

This qualitative interview-based study is informed by Giddens’ structuration theory. Thirty NFP accountants, from three Australian states, were interviewed. Thematic analysis was used to identify the relationships between NFP organisational characteristics and accountants’ communication strategies, and their interactions with organisational structures.

The study reveals important relationships between many stakeholders with limited financial acumen, organisational resource constraints, the currency of NFP information technologies, the dominance of operational mission over financial imperatives, and the supply of organisational accountants. Accountants’ structural adaptations emerge in their adopting multiple forms of communications reframing.

The NFP environment exhibits a mix of characteristics, some of which pose challenges for accountants’ communication while others facilitate their communication.

Increasingly, governments are relying on NFPs for the provision of services once provided by the state. Enhancing NFP accountants’ communication has the potential to improve outcomes for NFPs.

The study broadens prior research on accountants’ communication beyond formal written reporting to recognise and articulate their informal communication strategies.

The purpose of this study is to examine the role of chief financial officers’ (CFOs’) gender in financial risk taking of 58 US companies along with the impact of having women board members.

Using a panel data of 58 selected S&P 500 companies during the period 2012-2016, this paper determines whether the gender of CFOs and having women board members play a role in risk-taking behavior of firms.

Firms led by female CFOs are smaller in size with lower net income and net revenue. The panel data analysis shows that the impact of female CFOs on firms’ financial risk is mixed, depending on risk measures used, whereas increasing female board members reduces that risk.

The data used is limited to 58 S&P 500 companies, and two of the three risk-taking measures used in the study, specifically investment in property, plant and equipment (PPE) and debt/equity ratio, may not be applicable to some industries.

The findings provide mixed evidence of risk aversion by females in executive and leadership positions, depending on the measures used and the management responsibilities they undertake (CFO versus board member) with support for the glass cliff phenomenon in which females may be leading financially precarious organizations.

Female CFOs are found to be leading relatively smaller and financially poor-performing firms compared with the male CFO-led firms, thereby giving support to the glass cliff arguments.

The paper examines the role of CFOs’ gender and board diversity in risk taking as measured by the investment in PPE, debt/equity ratio and stock return volatility.