An investigation of cognitive skills and topics development within finance programmes: a UK perspective

Finance is an important subject in many accountancy and other undergraduate programmes. The technical competencies in this area are covered under the QAA benchmark in finance (2007). However, the benchmark does not rigidly lay down the curriculum and competencies it expects students to acquire; universities are free to teach the subject from a variety of perspectives. In this paper the subject specific knowledge and skills emphasised in finance subjects in accounting undergraduate programmes in the UK are examined. Learning outcomes from module handbooks/unit specifications from ten universities in the UK are used to gauge and analyse what cognitive skills and topics are emphasised. This research finds that universites should include higher level cognitive skills in order to meet the demands of the changing environment. It is also evident that funding and sources of capital is the most important topic in the curriculum

Using the Values-Practice Framework to adopt lifetime optimising behaviours: the case of maintenance

The influence that consumers have on the lifespan of products has attracted increased attention in recent years. Studies have provided an overall understanding of the factors that influence consumer attitudes and behaviours towards product longevity, categorised around the physical properties of a product, and individual and societal characteristics. However, such studies do not yet adequately explain how people could adopt product lifetime optimising behaviours. To fill this gap, the paper analyses a range of studies on what influences product lifetimes, focusing on maintenance activities. It proposes the use of the Values-Practice framework derived from two theoretical positions, social psychology and social practice theory, to consider how to facilitate the adoption of lifetime optimising behaviours. To build this framework, it analyses studies that classify factors influencing attitudes and behaviours towards product lifetimes and then links these to the ‘meaning’, ‘competence’ and ‘material’ elements of practice. The framework could be used as a tool to aid designers under stand the different elements and factors that engage people in maintenance activities. The paper concludes by considering the research requirements for the future application of the framework

Theoretical perspective on rebound effects from a social science point of view: Working paper to prepare empirical psychological and sociological studies in the REBOUND project

The replacement of appliances and other energy using products by more efficient ones is generally regarded as an effective strategy to reduce energy demand. However, the savings realized by this strategy may be lower than those theoretically expected or calculated from a technological point of view due to changes of behaviour following the acquisition. This phenomenon is known as the rebound effect. While scientists generally agree on the existence of rebound effects, size, relevance and explanations of such effects are controversially discussed. This paper discusses concepts to explain rebound effects from a psychological as well as sociological point of view. In particular, an approach which combines variables from psychological action theories with the sociological life-style concept is suggested as a framework for studying determinants of rebound effects. --

Measuring performance – conceptual framework questions

This paper aims to formulate some principal questions which should be used as start-point for design and analysis of the performance measurement conceptual framework. The paper is based on literature study followed by analysis and generalization. It reflects the diversity of approaches to performance measurement in performance-oriented literature and it investigates their similarities and differences. The paper is divided into two sections. First section defines performance measurement as a causal chain of activities and it deals with the role of subjectivity in this chain. Second section concerns common features of various performance models for organizational performance, namely motivational aspects of performance model design, users and purposes of performance information, hierarchical structure and time dimension of performance model etc.peer-reviewe

Empowering accounting students to enhance the self-determination skills demanded by the fourth industrial revolution

This article proffers consideration of multiple factors by higher education institutions to address the complex challenge of preparing students for the changing world of work. We argue that student support should be holistic, offering academic as well as non-academic support and suggest an intervention where 21st Century skills are offered to students, within the intricate context of the fourth industrial revolution (4IR) with its multiple challenges and opportunities. We further argue that an integration of self-determination principles within such an intervention embedded in Self-Determination Theory (SDT) be considered within student education and support. Student integration research (Tinto 2003) underpinned a proposed strategy to answer important questions regarding student support, namely: “What is needed and when?” Complementary to this, the theory of Self-Determination offered a solid conceptual framework where 21st Century skills could practically be implemented and as such answer the question: “How can students be empowered?” The research followed a design-based process, positioned in the pragmatic paradigm. The methodology of Design Based Research (DBR) is known for creating knowledge to solve real-world problems in a practical manner. The study was conducted with students from a residential South African university and reports mainly on qualitative data from three consecutive cohorts of first-year Accounting students.This study proposes action to empower students with 21st Century skills through holistic support, embedded in the Self-Determination Theory, within the context of the 4IR

Learning for Sustainability in Horticultural Production in Arctic Norway

Sustainability learning is gaining popularity as an important field within sustainability research, where farm sustainability can be understood as a learning process. In this study, we seek to reveal the sustainability learning process of farmers, utilizing a framework distinguishing contextual factors (where? and when?), knowledge (what?), motivation (why?), and process (how?). The article presents a participatory inquiry mixed-methods approach, utilizing results from sustainability assessments on five farms with the SMART-farm tool as a unifying starting point for further discussions on sustainability learning in farmers' interviews and stakeholder workshops. Empirically the study is set in the horticultural production in Arctic Norway, where few studies on sustainability have been undertaken. The study shows how both the complexity of the concept of farm sustainability and contextual factors influence the sustainability learning process, for instance by giving rise to a vast number of conflicting issues while working toward farm sustainability. The sustainability learning process is found to be predominantly a social learning process. The theoretic contribution of the study lies in its novel framework that can be used to reveal important aspects of the sustainability learning process, as well as to contribute to the literature on how to proceed from sustainability assessments to implementation. A key finding from the study is that farmers will require continuous assistance in their processes toward farm sustainability, but for this to be possible, knowledge, sources of knowledge, and learning platforms for holistic sustainability need to be established

Developing Whole Leaders for the Whole World

How do we holistically develop leaders with the capacity and character to tackle the most pressing moral challenges in our modern world? While it may be easier to focus on one thing such as strengths, experiences, or mentors, the reality is that developing a leader’s capacity to lead well includes many interrelated components. Based on our experience and research, the six components of the Holistic Leadership Development Model (HLDM) are presented, along with strategies for creating rich conversations that connect the components in a meaningful way for leaders. The six areas are (1) experiences and learning; (2) strategic networking; (3) developing others; (4) integrated fulfillment; (5) leading under pressure; and (6) calling and purpose. While we are not suggesting that these are the only areas to consider when developing leaders, focusing on these six creates conversations and development plans for leaders that they perceive as capturing the reality of the challenges they face in developing their leadership capacity. Guides for evaluating one’s own leadership development and for having rich development conversations are included

Simulation Game Concept For AI-Enhanced Teaching Of Advanced Value Stream Analysis and Design

Value stream analysis and design is employed globally by improvement teams within industrial settings to maximize value creation and eliminate waste. For ending methodical time-centricity, research expanded the methodology to incorporate diverse facets like material flow cost accounting, information logistics, and external influence factors. These enhancements, along with increasing data volumes, are prompting a re-evaluation of how professional improvement teams should think and operate. Consequently, a transformation of the pedagogical approach used for educating students and professionals necessitates novel solutions. Conventional teaching methods such as expository lectures are widely considered inadequate in promoting knowledge retention and engagement. So far, existing research has not yet resulted in a solution that can effectively impart the methodological complexity of advanced value stream analysis and design in a motivating and vivid fashion. To address this gap, this paper applies a tailored CRISP gamification framework to develop a simulation game concept. These concept enables AI-enhanced teaching of advanced value stream analysis and design focusing on identification of multi-stage resource-efficient optimization strategies. Through integration of game-based learning with AI a trained reinforcement learning agent can act either competitively or cooperatively, creating a unique form of teaching accounting the aspects personalization, adaptive feedback, content creation, and analysis and assessment

Improving School Improvement

PREFACEIn opening this volume, you might be thinking:Is another book on school improvement really needed?Clearly our answer is yes. Our analyses of prevailing school improvement legislation, planning, and literature indicates fundamental deficiencies, especially with respect to enhancing equity of opportunity and closing the achievement gap.Here is what our work uniquely brings to policy and planning tables:(1) An expanded framework for school improvement – We highlight that moving from a two- to a three-component policy and practice framework is essential for closing the opportunity and achievement gaps. (That is, expanding from focusing primarily on instruction and management/government concerns by establishing a third primary component to improve how schools address barriers to learning and teaching.)(2) An emphasis on integrating a deep understanding of motivation – We underscore that concerns about engagement, management of behavior, school climate, equity of opportunity, and student outcomes require an up-to-date grasp of motivation and especially intrinsic motivation.(3) Clarification of the nature and scope of personalized teaching – We define personalization as the process of matching learner motivation and capabilities and stress that it is the learner's perception that determines whether the match is a good one.(4) A reframing of remediation and special education – We formulate these processes as personalized special assistance that is applied in and out of classrooms and practiced in a sequential and hierarchical manner.(5) A prototype for transforming student and learning supports – We provide a framework for a unified, comprehensive, and equitable system designed to address barriers to learning and teaching and re-engage disconnected students and families.(6) A reworking of the leadership structure for whole school improvement --We outline how the operational infrastructure can and must be realigned in keeping with a three component school improvement framework.(7) A systemic approach to enhancing school-community collaboration – We delineate a leadership role for schools in outreaching to communities in order to work on shared concerns through a formal collaborative operational infrastructure that enables weaving together resources to advance the work.(8) An expanded framework for school accountability – We reframe school accountability to ensure a balanced approach that accounts for a shift to a three component school improvement policy.(9) Guidance for substantive, scalable, and sustainable systemic changes –We frame mechanisms and discuss lessons learned related to facilitating fundamental systemic changes and replicating and sustaining them across a district.The frameworks and practices presented are based on our many years of work in schools and from efforts to enhance school-community collaboration. We incorporate insights from various theories and the large body of relevant research and from lessons learned and shared by many school leaders and staff who strive everyday to do their best for children.Our emphasis on new directions in no way is meant to demean current efforts. We know that the demands placed on those working in schools go well beyond what anyone should be asked to do. Given the current working conditions in many schools, our intent is to help make the hard work generate better results. To this end, we highlight new directions and systemic pathways for improving school outcomes.Some of what we propose is difficult to accomplish. Hopefully, the fact that there are schools, districts, and state agencies already trailblazing the way will engender a sense of hope and encouragement to those committed to innovation.It will be obvious that our work owes much to many. We are especially grateful to those who are pioneering major systemic changes across the country. These leaders and so many in the field have generously offered their insights and wisdom. And, of course, we are indebted to hundreds of scholars whose research and writing is a shared treasure. As always, we take this opportunity to thank Perry Nelson and the host of graduate and undergraduate students at UCLA who contribute so much to our work each day, and to the many young people and their families who continue to teach us all.Respectfully submitted for your consideration,Howard Adelman & Linda Taylo

Comparative research: Team learning in higher education

Team learning is the process of aligning and developing the capacity of a team to create the results its members truly desire‟ (Senge, 1990, p 236). This emphasizes the significance of team learning as the fundamental learning units. Despite its importance, team learning among employees in higher education, especially among academics remains poorly understood. This research aims at shedding a light in the area which has recently been urged by the increasingly demanding requirements of interdisciplinary research and teaching in higher education around the world. Through a thorough literature review, a model of team learning has been built with a set of antecedents, two moderators, and the outcome of mental models. Hypotheses were formed, including team commitment, goal setting, development and training, organizational culture, and leadership are positively associated with team learning (antecedents), team learning is positively associated with knowledge sharing (outcome), and better communication systems, and learning environment provide better outcome of team learning (moderators). Thus, the study tested both mediating and Kaleidoscope Postgraduate Conference, Cambridge 2009 http://www.educatejournal.org/ 92 moderating relationships. The data were collected in a form of self-report questionnaires. The model was tested with the data collected from employees of two universities, one in the UK and the other in Vietnam. The findings revealed interesting information on the differences between two universities/two cultures, which is often the benefits of comparative research. The case in VN had more positive results than the case in the UK. There are not many differences between academic and non-academic employees, or between employees who work in science and non-science areas. The research could not avoid some limitations due to self-report questionnaires, though some actions were conducted to reduce research bias. In addition, it is really difficult to measure team performance in higher education, which should have been another outcome of team learning