3 resultados para Industry Expresses Attitudes Toward Accounting

em Doria (National Library of Finland DSpace Services) - National Library of Finland, Finland


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This qualitative study was aimed at investigating foreign language teachers’ attitudes toward use of information and communication technology (ICT) in their instruction. The insight was gained through the reported experience of ICT implementation by teachers, in what way and for which purpose they refer to use of technology, what kind of support and training they are provided with, and what beliefs they express about the influence of ICT implementation. This case study took place in one of the training schools in Finland. Five teachers participated in semi-structured interviews through a face-to-face approach. The findings demonstrated positive attitudes of teachers toward integration of ICT. The teachers shared their opinions about positive influence that ICT implementation has on both teaching and learning processes. However, they also pointed out the negative sides of ICT use: distraction of the students from usage of technology and technical problems causing frustration to the teachers. In addition, the responses revealed that the teachers are provided with adequate training aimed at enhancing their qualification which is provided with well-timed technology support and colleagues’ collaboration facilitating an efficient and smooth pace of the teaching process. According to the teachers’ opinions ICT integration in education appeared to have changed the role of the teacher. Due to different alterations in the field of ICT development teachers are required to upgrade their skills. The paper concludes with the limitations of the study and the recommendations for conducting further research.

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This qualitative study was aimed at investigating foreign language teachers’ attitudes toward use of information and communication technology (ICT) in their instruction. The insight was gained through the reported experience of ICT implementation by teachers, in what way and for which purpose they refer to use of technology, what kind of support and training they are provided with, and what beliefs they express about the influence of ICT implementation. This case study took place in one of the training schools in Finland. Five teachers participated in semi-structured interviews through a face-to-face approach. The findings demonstrated positive attitudes of teachers toward integration of ICT. The teachers shared their opinions about positive influence that ICT implementation has on both teaching and learning processes. However, they also pointed out the negative sides of ICT use: distraction of the students from usage of technology and technical problems causing frustration to the teachers. In addition, the responses revealed that the teachers are provided with adequate training aimed at enhancing their qualification which is provided with well-timed technology support and colleagues’ collaboration facilitating an efficient and smooth pace of the teaching process. According to the teachers’ opinions ICT integration in education appeared to have changed the role of the teacher. Due to different alterations in the field of ICT development teachers are required to upgrade their skills. The paper concludes with the limitations of the study and the recommendations for conducting further research.

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The aim of this master’s thesis was to map the management accounting processes and reporting of an internal service unit. The research was conducted in energy services in a forest industry company. Research questions and the results of the study are highly specific for the case unit although some generalizable features of management accounting in internal service units under shared services were searched. The research was carried out as a qualitative action research and a single case study. Internal benchmarking was used to find best practices from other units and to get a comprehensive understanding of the financial processes of the case company. Empirical data for the study was collected with participant observation, interviews of experts and by exploring internal company documents. A literature review was conducted to outline the subject and to support the study. Although the management accounting processes of the case unit were found to be on a good level, some improvement ideas were presented. Results of the research show that the needs of the customers are in the key role in the processes of an internal service unit. Management accounting and reporting need to support the company strategy and management decision-making. To evaluate the performance of the service unit both financial and non-financial measures are needed.