Using strategic management accounting practices to measure and manage intellectual capital: a proposal

The main purpose of this chapter is to examine the role of management accounting to measure and manage intellectual capital (IC), and more specifically to explore the potential role of strategic management accounting (SMA) in this process. In addition, this chapter is intended to link SMA practices and some IC resources. SMA practices enable the identification, measurement, and management of IC resources such as production processes and innovation capacity (e.g., target costing), quality management (e.g., quality costing), knowledge-based resources related to the organization´s external relationships (e.g., attribute costing, value chain costing, and target costing), and brand image (e.g., brand valuation/management). SMA practices, given its external orientation, enable, mainly, the identification and management of resources encompassed in relational capital. Therefore, this chapter contributes to the extant literature regarding the measurement and management of IC, highlighting the role of SMA, and provides some suggestions for further research.The authors would like to thank the Portuguese Foundation for Science and Technology within the project UID/GES/0463012019 and the Research Unit NECE I UBI for providing financial support for this research.info:eu-repo/semantics/publishedVersio

Understanding Learner and Instructor Attitudes Toward and Use of Mobile-Assisted Language Learning

This chapter offers insights into the benefits and drawbacks of adopting mobile learning in language education, both from a theoretical as well as a practical point of view. A survey was designed to explore pedagogically sound practices and provide a better understanding of the current and future role of MALL on language learning, specifically in higher education (HE). Comparison between the two target groups (learners and teachers) produced results to aid in aligning and narrowing distances between the learners’ independent usage of MALL in informal learning and the instructors’ perception of how mobile apps can or should be integrated into the language curriculum. The chapter concludes by proposing a number of research areas that require further exploration in MALL and with a set of recommendations in terms of embracing MALL practices in language learning and teaching