Accounting decoupled : A case study of accounting regime change in a Malaysian company

Peer reviewedPreprin

Social learning of strategic leadership: The role of classroom-based leadership training/education in the ‘becoming’ processes of senior police commanders as strategic leaders

This is an empirical study that aims to gain a deep understanding of the ‘becoming’ processes of senior police commanders as strategic leaders, particularly the role of classroom-based leadership training/education in those processes. The context examined in this study is the Hong Kong Police Force (the Force), which has a working strength of around 33,000 staff including 28,000 sworn officers. The 18 participants were all commissioner rank officers, most of whom joined the Force in the 1960s-1970s. This study adopts a constructivist ontological assumption and an interpretive paradigm. Using an adapted grounded theory methodology, the research data collected through in-depth interviews were deconstructed, analysed and reconstructed to allow a sophisticated understanding of their strategic leadership development processes. The central theme, i.e., social learning is both a key feature of those processes and an important facet of classroom-based leadership training/education, is grounded in the lived experiences shared by the participants. The findings of this study show that while the participants learned to become leaders from many different sources, classroom-based leadership training/education played a significant role in their ‘becoming’ processes. More specifically, compared with other sources of learning, classroom-based training/education provided them a safe learning environment that facilitated co-creation of knowledge with other course participants, activating all three levels of learning, i.e., the single-loop learning involved in acquiring new knowledge, the double-loop learning involved in broadening one’s breadth of thinking, and the triple-loop learning (transformational learning) involved in acquiring a new self-identity. This study also identifies a number of important factors that might have affected their learning outcomes including the background of co-participants, mode of delivery, venue location and personal leadership experience of the teachers. Based on these findings, the author argues that strategic leadership development is a complex social learning process involving both cognitive and affective domains, and that the common practice of focusing primarily on the former by mainstream leadership researchers reflects questionable ontological and epistemological assumptions

An Atypical Survey of Typical-Case Heuristic Algorithms

Heuristic approaches often do so well that they seem to pretty much always give the right answer. How close can heuristic algorithms get to always giving the right answer, without inducing seismic complexity-theoretic consequences? This article first discusses how a series of results by Berman, Buhrman, Hartmanis, Homer, Longpr\'{e}, Ogiwara, Sch\"{o}ening, and Watanabe, from the early 1970s through the early 1990s, explicitly or implicitly limited how well heuristic algorithms can do on NP-hard problems. In particular, many desirable levels of heuristic success cannot be obtained unless severe, highly unlikely complexity class collapses occur. Second, we survey work initiated by Goldreich and Wigderson, who showed how under plausible assumptions deterministic heuristics for randomized computation can achieve a very high frequency of correctness. Finally, we consider formal ways in which theory can help explain the effectiveness of heuristics that solve NP-hard problems in practice.Comment: This article is currently scheduled to appear in the December 2012 issue of SIGACT New

Digital Divide in Estonia and How To Bridge It

Estonia is one of the most rapidly developing information societies in Central and Eastern Europe. Still, 61% of the Estonian adult population does not use the Internet. The analysis, carried out by the research company Emor and PRAXIS Center for Policy Studies, looked thoroughly at the reasons and motivation for not using the Internet of this particular population group. The research did not address the issue of the digital divide between countries. The research clearly shows that one third of the current non-users understand the opportunities offered by the Internet and want to take advantage of them, but are limited by a lack of skills and access. Two- thirds of the non-users (40% of the adult population) do not consciously think of the Internet as of an interesting and useful tool; more practical services and an awareness campaign are thus needed for them. The latter group depends on daily routine and already shaped-out habits – it is hard for them to accept the Internet as a new channel of information and management of public affairs. The research draws several interesting conclusions. Among them is that people believe that an Internet bank as a fully developed web-service is a trustworthy partner for managing one’s business independently. At the same time, regarding public sector e-services, people are certain that much depends on the discretion of the public servant and that therefore electronic services do not suffice. Hence, if the public sector were able to offer its services fully on the web like Internet banks, its reliability will increase and negative opinions decline. The fact that “light-users” of the Internet do not consider security on the net a problem is an acknowledgement of the successful efforts by service providers so far. Medical services were pointed out most often by the present non-users as having the potential to motivate them to start using the Internet. PRAXIS and Emor also compiled policy recommendations based on the research results, which are all listed in the final report. The research was carried out by Emor and PRAXIS Center for Policy Studies from January to July 2002. The research was commissioned and financed by the Open Estonia Foundation, the Look@World Foundation and the State Chancellery of the Republic of Estonia. It was co-financed by the International Bank for Reconstruction and Development (IBRD) and the Open Society Institute in Budapest (OSI - Budapest).Internet, Information Technology, Digital Divide, Transition country, Rural development, Telecommunication, Estonia

How do young people (in the region) form their views on future learning and career options?

The research informed the activities of the Regional Employment and Skills Partnership, and more specifically to “inform the future development of labour market intelligence (LMI) to support the provision of employment related information advice and guidance (IAG) to support young people”. This report provides the 14 – 19 Commission with a literature review which: • highlights the core principles of young people’s decision-making processes; • takes into consideration research which discusses the cognitive changes that young people undergo between the ages of 14 -19; • focuses on structural issues, which affect young peoples views on future work and learning options; • Investigates the significance of place and locale in the formation of young people’s views and decision making in a manner that is mindful of the identity of the North East region

Rage Against the Machines: How Subjects Learn to Play Against Computers

We use an experiment to explore how subjects learn to play against computers which are programmed to follow one of a number of standard learning algorithms. The learning theories are (unbeknown to subjects) a best response process, fictitious play, imitation, reinforcement learning, and a trial & error process. We test whether subjects try to influence those algorithms to their advantage in a forward-looking way (strategic teaching). We find that strategic teaching occurs frequently and that all learning algorithms are subject to exploitation with the notable exception of imitation. The experiment was conducted, both, on the internet and in the usual laboratory setting. We find some systematic differences, which however can be traced to the different incentives structures rather than the experimental environment

How to design for persistence and retention in MOOCs?

Design of educational interventions is typically carried out following a design cycle involving phases of investigation, conceptualization, prototyping, implementation, execution and evaluation. This cycle can be applied at different levels of granularity e.g. learning activity, module, course or programme. In this paper we consider an aspect of learner behavior that can be critical to the success of many MOOCs i.e. their persistence to study, and the related theme of learner retention. We reflect on the impact that consideration of these can have on design decisions at different stages in the design cycle with the aim of en-hancing MOOC design in relation to learner persistence and retention, with particular attention to the European context

Complexity Theory, Game Theory, and Economics: The Barbados Lectures

This document collects the lecture notes from my mini-course "Complexity Theory, Game Theory, and Economics," taught at the Bellairs Research Institute of McGill University, Holetown, Barbados, February 19--23, 2017, as the 29th McGill Invitational Workshop on Computational Complexity. The goal of this mini-course is twofold: (i) to explain how complexity theory has helped illuminate several barriers in economics and game theory; and (ii) to illustrate how game-theoretic questions have led to new and interesting complexity theory, including recent several breakthroughs. It consists of two five-lecture sequences: the Solar Lectures, focusing on the communication and computational complexity of computing equilibria; and the Lunar Lectures, focusing on applications of complexity theory in game theory and economics. No background in game theory is assumed.Comment: Revised v2 from December 2019 corrects some errors in and adds some recent citations to v1 Revised v3 corrects a few typos in v

Rage Against the Machines: How Subjects Learn to Play Against Computers

We use an experiment to explore how subjects learn to play against computers which are programmed to follow one of a number of standard learning algorithms. The learning theories are (unbeknown to subjects) a best response process, fictitious play, imitation, reinforcement learning, and a trial & error process. We test whether subjects try to influence those algorithms to their advantage in a forward-looking way (strategic teaching). We find that strategic teaching occurs frequently and that all learning algorithms are subject to exploitation with the notable exception of imitation. The experiment was conducted, both, on the internet and in the usual laboratory setting. We find some systematic differences, which however can be traced to the different incentives structures rather than the experimental environment.learning, fictitious play, imitation, reinforcement, trial & error, strategic teaching, Cournot duopoly, experiments, internet