Editorial

Welcome to issue 3 of volume 26 of the Accounting Research Journal. This issue comprises a general issue, with a collection of accepted papers that have been though the usual rounds of reviewing. The journal is an enthusiastic supporter of accounting and business education research and two papers this issue deal with accounting education. Dr Nik Nazli Nik Ahmad and her colleague Professor Maliah Sulaiman, have written of using case study teaching methods in management accounting in Malaysia, a traditionally passive learning environment. In doing so, they have extended earlier literature on the usefulness of case studies. Dr Deborah Delaney and her colleagues at Griffith University have written of their experiences in testing various student attitudes to group work before and after the implementation of an online self and peer assessment tool known as SPARK...

Communication models of institutional online communities : the role of the ABC cultural intermediary

The co-creation of cultural artefacts has been democratised given the recent technological affordances of information and communication technologies. Web 2.0 technologies have enabled greater possibilities of citizen inclusion within the media conversations of their nations. For example, the Australian audience has more opportunities to collaboratively produce and tell their story to a broader audience via the public service media (PSM) facilitated platforms of the Australian Broadcasting Corporation (ABC). However, providing open collaborative production for the audience gives rise to the problem, how might the PSM manage the interests of all the stakeholders and align those interests with its legislated Charter? This paper considers this problem through the ABC’s user-created content participatory platform, ABC Pool and highlights the cultural intermediary as the role responsible for managing these tensions. This paper also suggests cultural intermediation is a useful framework for other media organisations engaging in co-creative activities with their audiences.

Communication models of institutional online communities : the role of the ABC cultural intermediary

The co-creation of cultural artefacts has been democratised given the recent technological affordances of information and communication technologies. Web 2.0 technologies have enabled greater possibilities of citizen inclusion within the media conversations of their nations. For example, the Australian audience has more opportunities to collaboratively produce and tell their story to a broader audience via the public service media (PSM) facilitated platforms of the Australian Broadcasting Corporation (ABC). However, providing open collaborative production for the audience gives rise to the problem, how might the PSM manage the interests of all the stakeholders and align those interests with its legislated Charter? This paper considers this problem through the ABC’s user-created content participatory platform, ABC Pool and highlights the cultural intermediary as the role responsible for managing these tensions. This paper also suggests cultural intermediation is a useful framework for other media organisations engaging in co-creative activities with their audiences.

"Ruby's Music Festival" : developing problem solving skills using online scenarios and creating opportunities to feed forward

One of the characteristics of good teaching is giving the highest quality feedback on student work but the term “feedback” is most commonly associated with summative assessment given by a teacher after work is completed. The student can often be a passive participant in the process. This article looks at the implementation of web based scenarios completed by students prior to summative assessment with the objective of improving legal problem solving skills. It examines the design process and the implementation of the problem solving activity and the approach to teaching and learning taken in the new law unit of which it is part. We argue that such activities are effective tools to feed forward and reflect on the implications for the effective teaching of law in higher education.

Australia’s rural youth, online storytelling and identity performance

Online storytelling spaces provide young people who live in rural and remote parts of Australia with an opportunity to develop their personal identities and connect and communicate with other young people. The Australian Broadcasting Corporation’s (ABC’s) rural and regional youth network, Heywire, is such a space (http://www.abc.net.au/heywire/). Heywire invites 16-22 year old Australians who identify as ‘rural’ or ‘regional’ to create an online profile and upload stories about their lives in the form of text, audio, video or photographs. Emerging from my PhD project, this paper describes how rural and regional youth perform their identities through creating stories for the Heywire website, addressing notions of individual and social identities as a sub-theme. Compared with their city counterparts, the youth who live in regional towns or isolated properties have fewer opportunities to socialise with other people their own age. Subsequently computer mediated technologies, particularly the internet, can enable this group of people to connect with each other and develop a sense of community. In this paper I outline how these possibilities exist within an online storytelling space. I describe a number of reasons for young people’s story-sharing on the Heywire website in order to demonstrate the potential for spaces such as this to enable isolated youth to experience a sense of connection and belonging, despite geographical dispersion and physical isolation.

Collaboration, connections and consequences : a study of cultural intermediation within the ABC Pool institutional online community

This thesis addresses the question of what it means to be a public broadcaster in the context of a rapidly changing media landscape, in which audiences no longer only watch and consume but now also make and share media content. Through a close investigation of the ABC Pool community, this thesis documents how the different interests of the stakeholders within an institutional online community intersect and how those interests are negotiated within the Australian Broadcasting Corporation. It demonstrates a new approach towards the cultural intermediation of user-created content within institutional online communities. The research moves beyond the exploration of the community manager role as one type of intermediary to demonstrate the activities of multiple cultural intermediaries that engage in collaborative peer production. Cultural intermediation provides the basis for institutional online community governance.

Online or conventional democracy? The Ashgrove election and networked journalism

This study focuses on new media use in democratic discourse, specifically in the Queensland state electoral division of Ashgrove, 2011. This site was chosen to make an enquiry into the place of mass media in public decision- making, asking the question: did online media provide an extension of democracy, and what would be journalism’s role in democratic discourse? The study utilises a survey of 280 constituents, a review of pertinent news coverage, and extensive interviews with a panel of informants. In the outcome, it found those most equipped to utilise online media showed a lack of will to get involved in deeper political, social engagements. It also sees younger demographics forming news habits, not usually in step with traditional political avenues, based on familiarity with online processes, while consciously marginalising the need for trustworthiness in this set- ting. These issues are considered together with one leading proposal as to where the future of new media might be heading. It assesses the notion of professional and amateur collaboration by employing the model articulated by Beckett, called ‘networked journalism’.

Privacy concerns and the purchasing of travel services online

The travel industry has come to rely heavily on information and communication technologies to facilitate relations with consumers. Compiling consumer data profiles has become easier and it is generally thought that this has led to an increase in consumers' privacy concerns, which may have an adverse impact on their willingness to purchase online. Three specific aspects of privacy that have received attention from researchers are unauthorized secondary use of data, invasion of privacy, and errors. A study was undertaken to examine the effects of these factors on prior purchase of travel services via the Internet and future purchase probability. No evidence was found to indicate that such privacy concerns affect online purchase behavior within the travel industry. Managerial implications are discussed.

Visibility-related characteristics of crashes involving bicyclists and motor vehicles – Responses from an online questionnaire study

Bicyclists are among the most vulnerable of road users, with high fatal crash rates. Although visibility aids have been widely advocated to help prevent bicycle-vehicle conflicts, to date no study has investigated, among crash-involved cyclists, the kind of visibility aids they were using at the time of the crash. This study undertook a detailed investigation of visibility factors involved in bicyclist-motor-vehicle crashes. We surveyed 184 bicyclists (predominantly from Australia via internet cycling forums) who had been involved in motor vehicle collisions regarding the perceived cause of the collision, ambient weather and general visibility, as well as the clothing and bicycle lights used by the bicyclist. Over a third of the crashes occurred in low light levels (dawn, dusk or night-time), which is disproportionate given that only a small proportion of bicyclists typically ride at these times. Importantly, 19% of these bicyclists reported not using bicycle lights at the time of the crash, and only 34% were wearing reflective clothing. Only two participants (of 184) nominated bicyclist visibility as the cause of the crash: 61% attributed the crash to driver inattention. These findings demonstrate that crash-involved bicyclists tend to under-rate and under-utilise visibility aids as a means of improving their safety.

A Freirian reading of online writing workshops

Online writing workshops provide educational spaces within which writers can learn and refine their craft. In order to better understand the dialogic mechanisms behind that learning, this paper examines ways in which online writing workshops might be described as functioning in manners akin to Freirian culture circles. This paper identifies several key characteristics that define Paulo Freire’s concept of the culture circle. It compares these characteristics to the structure of and interactive practices within an online writing workshop. It unpacks some of Freire’s ideas about codification and decodification of situated problems and about achieving critical consciousness, and examines how exemplars of this can be found in online writing workshops.

Evaluating the use of online synchronous communication to enhance learning in statistics

According to social constructivists, learners are active participants in constructing new knowledge in a social process where they interact with others. In these social settings teachers or more knowledgeable peers provide support. This research study investigated the contribution that an online synchronous tutorial makes to support teaching and learning of undergraduate introductory statistics offered by an Australian regional university at a distance. The introductory statistics course which served as a research setting in this study was a requirement of a variety of programs at the University, including psychology, business and science. Often students in these programs perceive this course to be difficult and irrelevant to their programs of study. Negative attitudes and associated anxiety mean that students often struggle with the content. While asynchronous discussion forums have been shown to provide a level of interaction and support, it was anticipated that online synchronous tutorials would offer immediate feedback to move students forward through ―stuck places.‖ At the beginning of the semester the researcher offered distance students in this course the opportunity to participate in a weekly online synchronous tutorial which was an addition to the usual support offered by the teaching team. This tutorial was restricted to 12 volunteers to allow sufficient interaction to occur for each of the participants. The researcher, as participant-observer, conducted the weekly tutorials using the University's interactive online learning platform, Wimba Classroom, whereby participants interacted using audio, text chat and a virtual whiteboard. Prior to the start of semester, participants were surveyed about their previous mathematical experiences, their perceptions of the introductory statistics course and why they wanted to participate in the online tutorial. During the semester, they were regularly asked pertinent research questions related to their personal outcomes from the tutorial sessions. These sessions were recorded using screen capture software and the participants were interviewed about their experiences at the end of the semester. Analysis of these data indicated that the perceived value of online synchronous tutorial lies in the interaction with fellow students and a content expert and with the immediacy of feedback given. The collaborative learning environment offered the support required to maintain motivation, enhance confidence and develop problemsolving skills in these distance students of introductory statistics. Based on these findings a model of online synchronous learning is proposed.

Examining workload models in online and blended teaching

Over the past decade, most Australian universities have moved increasingly towards online course delivery for both undergraduate and graduate programs. In almost all cases, elements of online teaching are part of routine teaching loads. Yet detailed and accurate workload data are not readily available. As a result, institutional policies on academic staff workload are often guided more by untested assumptions about reduction of costs per student unit, rather than being evidence-based, with the result that implementation of new technologies for online teaching has resulted in poorly defined workload expectations. While the academics in this study often revealed a limited understanding of their institutional workload formulas, which in Australia are negotiated between management and the national union through their local branches, the costs of various types of teaching delivery have become a critical issue in a time of increasing student numbers, declining funding, pressures to increase quality and introduce minimum standards of teaching and curriculum, and substantial expenditure on technologies to support e-learning. There have been relatively few studies on the costs associated with workload for online teaching, and even fewer on the more ubiquitous ‘blended’, ‘hybrid’ or ‘flexible’ modes, in which face-to-face teaching is supplemented by online resources and activities. With this in mind the research reported here has attempted to answer the following question: What insights currently inform Australian universities about staff workload when teaching online?

Co-creating knowledge online : approaches for community artists

Forming peer alliances to share and build knowledge is an important aspect of community arts practice, and these co-creation processes are increasingly being mediated by the internet. This paper offers guidance for practitioners who are interested in better utilising the internet to connect, share, and make new knowledge. It argues that new approaches are required to foster the organising activities that underpin online co-creation, building from the premise that people have become increasingly networked as individuals rather than in groups (Rainie and Wellman 2012: 6), and that these new ways of connecting enable new modes of peer-to-peer production and exchange. This position advocates that practitioners move beyond situating the internet as a platform for dissemination and a tool for co-creating media, to embrace its knowledge collaboration potential. Drawing on a design experiment I developed to promote online knowledge co-creation, this paper suggests three development phases – developing connections, developing ideas, and developing agility – to ground six methods. They are: switching and routing, engaging in small trades of ideas with networked individuals; organising, co-ordinating networked individuals and their data; beta-release, offering ‘beta’ artifacts as knowledge trades; beta-testing, trialing and modifying other peoples ‘beta’ ideas; adapting, responding to technological disruption; and, reconfiguring, embracing opportunities offered by technological disruption. These approaches position knowledge co-creation as another capability of the community artist, along with co-creating art and media.

Online belongings : female fan experiences in online soccer forums

Introduction: The Paradox at the Heart of Online Interaction