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Article
Publication date: 21 December 2021

Gabrielle A. Lloyd, Bonnie Amelia Dean, Michelle J. Eady, Conor West, Venkata Yanamandram, Tracey Moroney, Tracey Glover-Chambers and Nuala O'Donnell

Work-integrated learning (WIL) is a strategy that enhances student learning and employability by engaging students in real-world settings, applications and practices. Through WIL…

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Abstract

Purpose

Work-integrated learning (WIL) is a strategy that enhances student learning and employability by engaging students in real-world settings, applications and practices. Through WIL, tertiary education institutions forge partnerships with industry to provide students with access to activities that will contribute to their career-readiness and personal growth. The purpose of the paper is to explore academics perceptions of WIL from non-vocational disciplines, where WIL opportunities are less prevalent.

Design/methodology/approach

The study employed a qualitative, case-study methodology to unpack academics' reflections on the question “What does WIL mean to you?” Semi-structured interviews were conducted with 33 subject coordinators across a number of non-vocational degrees at one university in Australia. Open coding and thematic analysis was used to explore qualitative data and identify common themes.

Findings

Data suggest that academics largely have placement-based understandings of WIL that cause tensions for embedding WIL meaningfully in their courses. Tensions surface when WIL is perceived as a pedagogy that contributes to the neoliberal agenda that sits in conflict with theoretical approaches and that restrict notions of career.

Originality/value

Although WIL is not relevant in all subjects, these understandings are a useful starting point to introduce WIL meaningfully, in various ways and where appropriate, in order to provide students opportunities for learning and employability development. The paper has implications for faculty, professional learning and institutional strategies concerning WIL for all students.

Details

Higher Education, Skills and Work-Based Learning, vol. 12 no. 5
Type: Research Article
ISSN: 2042-3896

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Article
Publication date: 8 November 2022

Andrew C. Stuart, Stephen H. Fuller, Nicole M. Heron and Tracey J. Riley

This paper aims to review and synthesize the corporate social responsibility (CSR) disclosure literature in order to (1) develop a comprehensive definition of disclosure quality;…

3216

Abstract

Purpose

This paper aims to review and synthesize the corporate social responsibility (CSR) disclosure literature in order to (1) develop a comprehensive definition of disclosure quality; (2) review the evolution of disclosure quality proxies used by accounting researchers; (3) describe the antecedents to disclosure quality; (4) describe the outcomes of disclosure quality; and (5) identify gaps in the current literature and offer suggestions for future research.

Design/methodology/approach

This study conducted a systematic review capturing articles examining CSR disclosure quality. The researchers first searched EBSCO, identifying all relevant articles by searching for “corporate social responsibility,” “CSR,” “ESG” and “sustainability reporting” anywhere in the article. Then, the results were filtered to focus on 23 of the most prominent accounting journals. The search resulted in 592 articles which were individually reviewed for relevance to the authors’ review. This study includes all articles that examine disclosure and provide insight into elements that influence disclosure quality or provide evidence of the effects of disclosure quality on user decision-making.

Findings

It is found that a comprehensive definition of CSR disclosure quality has yet to be developed and that proxies for CSR disclosure quality have evolved over time. This study synthesizes the literature on the antecedents of CSR disclosure quality, and how CSR disclosure quality affects users' decision-making and related outcomes. Overall, the review of this study suggests that assurance and a number of corporate features have important effects on disclosure quality. Also, high-quality disclosures are positively associated with many benefits to market participants.

Originality/value

This study complements Huang and Watson's (2015) CSR literature review by comprehensively reviewing and synthesizing the CSR disclosure quality literature that was only emerging when their review was published. Importantly, this study contributes to the CSR disclosure literature by developing a comprehensive definition of CSR disclosure quality that is grounded in the accounting literature and aligned with current frameworks.

Details

Journal of Accounting Literature, vol. 45 no. 1
Type: Research Article
ISSN: 0737-4607

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Book part
Publication date: 31 January 2024

Katica Pedisic

This chapter explores creative drawing mediums in research practice and education, through speculative drawing methods, and the use of temporal mediums such as film, animation…

Abstract

This chapter explores creative drawing mediums in research practice and education, through speculative drawing methods, and the use of temporal mediums such as film, animation, and augmented reality [AR] to move outside entrenched perspectives of communicating towards more inclusive storytelling narratives. Architectural representation mediums provide means of conveying rich layers of information, having evolved through cultural influences and technologies with their origins in Western world views. However, these methods of drawing are limited in how they convey multiple and diverse views or social understandings, ultimately delivering static representations. The student and staff approaches discussed in this chapter demonstrate approaches that recalibrate from a singular, designer-led perspective to one that is multivalent, considering and engaging other stakeholders in the negotiations and conversations of the spaces in our built environments. Through making architectural communication more accessible and inclusive of diverse audiences and voices, alternative world views can be both enabled and facilitated.

Details

Data Curation and Information Systems Design from Australasia: Implications for Cataloguing of Vernacular Knowledge in Galleries, Libraries, Archives, and Museums
Type: Book
ISBN: 978-1-80455-615-3

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Article
Publication date: 30 October 2018

Carolyn MacTavish

Audit negotiations are impacted by many factors. This study aims to investigate how two such factors, communication of the National Office Accounting Consultation Unit (ACU) and…

672

Abstract

Purpose

Audit negotiations are impacted by many factors. This study aims to investigate how two such factors, communication of the National Office Accounting Consultation Unit (ACU) and the auditor’s approach, affect chief financial officers’ (CFOs’) willingness to adjust the financial statements and satisfaction with the auditor.

Design/methodology/approach

This study uses a 2 × 3 between-subjects experimental design. Participants are 169 highly experienced CFOs and financial officers. The experimental design crosses the two multi-dimensional auditor approaches found in the literature with two influence tactics used to communicate ACU involvement, as well as a control condition, with no communication of the ACU involvement.

Findings

Communicating the ACU’s involvement as a higher authority (similar to a boss) results in greater willingness to record an adjustment to the financial statements when auditors use a hands-off “compliance-officer” auditor approach, but lower willingness by CFOs to adjust the financial statements when auditors use an expert-advisor auditor approach as compared to when coalition tactics are used. Results also show that communicating the ACU as a higher authority negatively impacts a CFO’s satisfaction with the audit partner. Overall, these results highlight the importance of the auditor’s approach and communication of ACU involvement within the auditor–client relationship. The outcomes of this study are limited to situations where unexpected audit adjustments are found during the year-end process and thus cannot be discussed pre-emptively with clients.

Research limitations/implications

This paper advances the understanding of how the multi-dimensional auditor’s approach can shape and limit the effectiveness of influence tactics. These factors are important, as auditors are tasked with maintaining not only quality audits but also client relationships. However, although rich in detail, factors other than auditor approach may have inadvertently been manipulated and are driving results.

Practical implications

The approach taken by the auditor with a client throughout the audit sets the stage during the auditor–client negotiations. Therefore, audit partners must consider their own approach with the client before communicating the ACU’s involvement as the auditor approach shapes and limits the tactics available for use. Using ill-suited tactics may undermine the client’s willingness to record an adjustment to the financial statements and cause undue harm to the auditor–client relationship.

Originality/value

This paper uses highly experienced CFOs and financial officers to examine how two common elements in the audit negotiation context can significantly affect the outcome to the financial statements and the relationship between the client and audit partner.

Details

Managerial Auditing Journal, vol. 33 no. 8/9
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 20 April 2020

AnneMarie Dorland, David J. Finch, Nadège Levallet, Simon Raby, Stephanie Ross and Alexandra Swiston

Work-integrated learning (WIL) has emerged as a leading pedagogy that blends theory with application. In recent years, policymakers, educators and practitioners have called for a…

496

Abstract

Purpose

Work-integrated learning (WIL) has emerged as a leading pedagogy that blends theory with application. In recent years, policymakers, educators and practitioners have called for a significant expansion of WIL, one which would enable every undergraduate student has at least one WIL experience during their program of study. Despite these appeals, there remains a significant divide between the aspiration of universality and the realities. Consequently, the study asks the following question: How can post-secondary institutions expand their WIL initiatives to universal levels that deliver transformative learning?

Design/methodology/approach

In this exploratory study, the authors leverage research from entrepreneurship and management to develop a conceptual model of universal work-integrated learning (UWIL). Entrepreneurship and management research is relevant in this context, as the rapid introduction of a UWIL has transformative implications at the level of the individual (e.g. students, faculty), organization (e.g. processes) and the learning ecosystem (e.g. partners, policymakers) — issues at the core of research in entrepreneurship and management over the past two decades.

Findings

At the core of the authors’ proposal is the contention that the high-impact talent challenge and the delivery of UWIL must be reframed as not simply a challenge facing educators, but as a challenge facing the broader ecosystem of the workforce and the larger community. The authors propose the implementation of UWIL through an open innovation framework based on five strategic pillars.

Originality/value

Ultimately, the findings the authors present here can be leveraged by all members of the learning ecosystem, including administrators, faculty, policymakers, accreditation bodies and community partners, as a framework for operationalizing a UWIL strategy. The study’s model challenges all members of this learning ecosystem to operationalize a UWIL strategy. This entrepreneurial reframing introduces the potential for innovating the delivery of UWIL by leveraging the broader learning ecosystem to drive efficiencies and transformative learning.

Details

Education + Training, vol. 62 no. 4
Type: Research Article
ISSN: 0040-0912

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