Ethics education for accounting students - a toolkit approach

In 2006, the International Accounting Education Standards Board (IAESB), an independent standard-setting board of the International Federation of Accountants (IFAC) released an information paper entitled Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes in Accounting Education Programs. The information paper stems from a global research project on ethics education in the accounting profession. The paper is designed to stimulate discussion and debate on the subject of ethics education and includes the provision of an Ethics Education Toolkit to encourage and assist accounting educators and member bodies of IFAC to implement ethics education programmes. Through a review of the literature, this paper considers why we should teach ethics, the types of ethics interventions that have been undertaken and the issues in teaching ethics to accountancy students. The paper then describes in detail the Ethics Education Toolkit and provides some evidence on the positive reaction of a group of students who are taught ethics, based on the principles and practice included in the toolkit.

From 'ECR' to 'strategic academic' : reconstucting personal narrative as institutional text

In response to a report that universities focused more on research performance than teaching performance, the Australian government in 2003 introduced a number of policy initiatives including the Learning and Teaching Performance Fund. To establish their eligibility to bid for allocations from this fund, many universities introduced teacher training programs as an integral part of their probation and promotion practices for new academic staff.

As an 'Early Career Researcher' I am currently participating in such a program, in which I must familiarise myself with institutional policies on governance, compliance, and strategic direction, and develop a career plan to position myself to achieve my personal career goals while advancing the organisational and strategic goals of my institution.

This paper uses an institutional ethnographic analysis of my experience to explicate the processes by which an Early Career Researcher actively participates in developing new ways of knowing that construct how I think, talk and write about myself, my goals and my professional work. I argue that developing the required career plan involves producing a text based account that renders selected parts of my work and professional identity visible in terms that are ultimately determined by government policy on higher education.

Teachers' work and gifted education

This paper examines the perspectives of teachers and personnel working in a State Government primary school situated in the eastern suburbs of Melbourne, four years after participating in the Bright Futures gifted professional development. Although the school proudly proclaims a tradition of scholarship and excellence within a friendly, caring and democratic ethos, the data from semi-structured interviews in a qualitative, single case casestudy, shows considerable ambivalence towards gifted education programs. This has significant negative repercussions for meeting the individual educational needs of gifted students. Using a Foucaultian framework, I analyse the data showing that whilst teachers are striving to improve the learning outcomes for all students, they are caught within a complex reality, created by the often conflicting influences of educational policy, formal school rhetoric and their own personal beliefs, which in turn have been influenced by egalitarian principles detrimental to gifted education.

Surviving the maelstrom : teacher educator in the 21st century

A plethora of reports, research papers and commentaries have focused on teacher education in Australia, its quality, status and ability to adequately prepare teachers for the 21st century. There is however, little research on the worklives of teacher educators, in particular Australian teacher educators. That which does exist tends to focus on new teacher educators (how to best prepare and induct them) and experienced and senior teacher educators (personal reflections and narratives) (see for example, Acker, 1997; Cochran-Smith, 2002; Murray & Male, 2005). What is missing from this research field is an exploration of the contemporary contexts that shape the worklives of Australian teacher educators, and in particular how these contexts influence the work of teacher educators in between these two demographic groups. How post-induction early-mid career teacher educators (re)negotiate their professional identities in view of the changing role of ‘the teacher educator’ in the 21st century is therefore, an under-researched area of study. This paper provides a brief overview of the existent research on teacher educators and highlights areas in need of further examination. Two particular contexts shaping the work of Australian teacher educators are examined: the standards movement, and marketisation and the rise of new mangerialism as are the ramifications of these on the teacher education landscape. How these have impacted on how teacher educators perceive themselves and are perceived by others is subsequently explored as are the implications of these changing contexts on the work of teacher educators in the 21st century. To discuss these issues I draw on my experiences in teacher education and highlight the challenges and opportunities available for teacher educators as we try to ‘survive the maelstrom’. This paper is significant given the federal government’s commitment to social inclusion and an ‘Education Revolution” (ACDE, 2008). Education academics are critical to advancing the [Government’s] complex agendas around innovation, productivity and inclusion (ACDE, 2008, p1). In the next 15 years, over half of the currently working teacher education academics will retire. There is therefore a need to not only attract new and talented people into the teacher education workforce, but to retain those early-mid career academics who have entered teacher education, and are like me, finding it hard to “survive the maelstrom”.

The Health Education Impact Questionnaire (heiQ): An outcomes and evaluation measure for patient education and self-management interventions for people with chronic conditions

Objective: This paper describes the development and validation of the Health Education Impact Questionnaire (heiQ). The aim was to develop a user-friendly, relevant, and psychometrically sound instrument for the comprehensive evaluation of patient education programs, which can be applied across a broad range of chronic conditions.

Methods: Item development for the heiQ was guided by a Program Logic Model, Concept Mapping, interviews with stakeholders and psychometric analyses. Construction (N = 591) and confirmatory (N = 598) samples were drawn from consumers of patient education programs and hospital outpatients. The properties of the heiQ were investigated using item response theory and structural equation modeling.

Results: Over 90 candidate items were generated, with 42 items selected for inclusion in the final scale. Eight independent dimensions were derived: Positive and Active Engagement in Life (five items, Cronbach's alpha (α) = 0.86); Health Directed Behavior (four items, α = 0.80); Skill and Technique Acquisition (five items, α = 0.81); Constructive Attitudes and Approaches (five items, α = 0.81); Self-Monitoring and Insight (seven items, α = 0.70); Health Service Navigation (five items, α = 0.82); Social Integration and Support (five items, α = 0.86); and Emotional Wellbeing (six items, α = 0.89).

Conclusion:The heiQ has high construct validity and is a reliable measure of a broad range of patient education program benefits.

Practice Implications: The heiQ will provide valuable information to clinicians, researchers, policymakers and other stakeholders about the value of patient education programs in chronic disease management.

Assume the position: reconfiguring the spatial in the pre-service education classroom

Current understandings of the practice of education locate pedagogy in the public domain through the articulation of the personal domain (Pinar, 2004). Critical literacy has provided teachers and teacher educators with a means of transforming subjectivity and relocating the personal through writing (Kamler, 2001). The emphasis in a critical literacy approach on the spoken and written word sits comfortably in the academic discourse of tertiary education, although it's engagement with the personal meets with some resistance. However, to engage the personal through arts based approaches meets far greater resistance. When used as the medium for core educational studies it provokes passionate responses of both dissent and accord. The authors argue the possibilities for an arts based pedagogy in pre-service education which provides a space for learning outside the accepted academic discourse and which supports the possibilities of imaging and knowing the positioned teacher. This research (dis)locates (Laclau, 1990; Edwards and Usher, 1997) the spatial configuration of the tertiary education classroom: reconfiguring the physical, positional, and epistemological.

The education and information needs of young adults with type 2 diabetes : a qualitative study

Aims and objectives. To identify the preferred content and delivery mode of education information for people aged 25 to 45 with type 2 diabetes to enable them to effectively self-manage their diabetes.

Background. People with type 2 diabetes are required to manage their own health and initiate behavioural changes. Self-management education and resources have typically been targeted at people aged 50 years and older. Little is known about the concerns and needs of younger people in managing type 2 diabetes, which are likely to be different from those of older people.

Design. A qualitative design was considered the most appropriate to elicit participants' views and perceptions of their type 2 diabetes information needs.

Methods. Data were obtained from one focus group (n = 9) and telephone interviews (n = 4) with people aged 25 to 45 with type 2 diabetes conducted in 2008.

Results. Implicit in participants' responses was their need to be active partners in managing their diabetes. Participants wanted information that is easy to understand, brief, consistent, age-specific and about a number of topics that are not adequately covered at present. They wanted a centralised source of information and a range of delivery mode options. Participants expressed some ambivalence about the Internet as a source of information. Participants also wanted age-specific group sessions, support from peers, psychological support, increased understanding of type 2 diabetes in the community, and a focus on preventing diabetes.

Conclusions. Young people with type 2 diabetes have specific diabetes needs and preferred information delivery modes. Participants felt current diabetes education programs do not cater specifically to their age group. Education and information resources need to be developed for the target group, addressing their content and format preferences.

Relevance to clinical practice. Health professionals need to utilise appropriate delivery modes and include information relevant to younger people when providing education information to young adults with type 2 diabetes.

Comparison of the pre-post and transition question assessments in a health education setting

Objective : This study examined the classical pre-intervention/post-intervention assessment (pre–post) and the single post-intervention transition question assessment (transition question) to determine how well these methods reflected qualitative interview–based participant-reported outcomes from chronic disease self-management education programs (CDSMEPs).

Study Design and Setting : A mixed-method qualitative and quantitative approach was applied in 25 interviews with participants recruited from CDSMEPs within Australia. Qualitative interviews with participants were used as a relative “gold standard” and compared with questionnaire-based pre–post and transition question assessments.

Results : Comparison of the two questionnaire-based assessments showed that most of the individual paired responses were discordant (61%). Using participant's qualitative narratives as a “true” indicator, the pre–post assessment was found on more occasions to be discordant with participant-reported outcomes than the transition question. The origin of the inconsistency was largely because of a change in respondents' perspective that had occurred after pretest, which was mediated by CDSMEPs' experiences and insights.

Conclusion : This study suggests that the pre–post assessment has poor validity for the assessment of health education program outcomes. Alternative assessments, such as the transition question, may result in a more accurate reflection of the impact of such programs on participants.

Toward a broader appreciation of human motion in education

Motion is a fundamental activity for the healthy functioning human organism. Its importance, however, is increasingly de-valued in Western cultures as they speed toward adopting technologies and virtual experiences as adjuncts to, and even replacements for7 traditional educational structures and processes that involve physical activity. Organised and reflective experience of human motion is becoming increasingly marginalised in teaching methodologies and learning programs in educational institutions at all levels around the globe. This inquiry sets out to gain a greater understanding of why people and human motion become disconnected, particularly during periods of formal education. A central question and two sub-questions form the basis of the inquiry. The central question asks why human motion is not valued and more utilised in education. In particular, why do learning areas that directly represent involvement with human motion, such as physical education, continually struggle in education programs. It directs the investigation to focus on the causes rather than the symptoms of the disuse and devaluation of human motion in Australian education. The two sub-questions split the praxis of the study. The first seeks to understand how the causes of devaluation work in the educational context lo affect the lack of acknowledgement; and the second considers ways to counter the disuse of human movement in education programs. To address these questions, the research focuses on rebutting the notion of a mind-body dualism. Rather, it seeks to better understand how humans learn and function as monists - integrated beings, acquiring self-knowledge in their 'world of being' in which bodily and emotional experiences, and reasoning are inextricably intertwined. I have approached this qualitative research as an ethnographic sociologist examining the issues from a critical high modernist perspective in order to demonstrate the pervading influence in Australian education of strong beliefs and values from the era of Enlightenment. Narrative analysis of 'memoir' in the form of self-defining memories was selected to gain a sensibility of the connectedness between human emotion, motion and reasoning in the lived experiences of students in three primary and three secondary schools across Years 2-12. An opportunity for human movement to be more valued and utilised in emerging educational frameworks that have life knowledge, dispositions and capabilities at their core is identified. The inquiry proposes a conceptualisation of human motion in education for new times characterised by the need for people to develop personal resources and strong positive identities in order to cope with a world of rapid change and uncertainty.

New educational service products : tertiary EC/EB education - the Asia-Pacific region

Electronic Commerce (EC) / Electronic Business (EB) has been (and is expected to continue to be) a dynamic, rapidly evolving area of technology, requiring skilled people with up-to-date knowledge and skills. The global community has required (and still requires) tertiary academic programs to prepare and train these people quickly. In the late nineties, following a tidal wave of tertiary EC program development in the United States, new tertiary programs began to appear in the Asia-Pacific (AP) region to satisfy this need, over a very short period of time. This research project aims to examine whether the development and effectiveness of tertiary EC/EB educational programs can be enhanced through employing a particular marketing paradigm. Four regions - Australia, New Zealand, Hong Kong SAR and the Republic of Singapore — were selected from the AP region, for this study. Based on a review of marketing literature, an inductive approach is adopted to build a model for new educational service product offerings. I also provide a description and comprehensive analysis of EC/EB education, and explore the model empirically, examining how it applies to the way EC education programs have been developed, to date. Essentially, this project consists of two major activities: theory building and theory testing – and is divided into three parts. Part 1: Preliminary study – literature review for theory building. This section of the thesis provides a literature review of the domains of curriculum development, EC/EB program development and management, EC/EB component models and new service product development. Part 2 : Understanding the marketplace – quantitative analysis. This section comprises five major surveys which provide an understanding of EC/EB education. Part 3 : In-depth analysis – qualitative research for theory testing. This section discusses the results of the multiple case studies of EC/EB degree programs undertaken over a five year period. The results of this project highlight both theoretical and practical aspects of the topic. In terms of the theoretical aspect, I provide a contribution to existing theory concerning the planning and development of new tertiary education programs. Research into academic course development in the past has tended to assume that all program development is pedagogically based and influenced. There is an assumption that people only develop academic programs and academic courses for pedagogic reasons. What this research project has done is to suggest that there are, in fact, many possible reasons for developing new programs and that, although these reasons might be pedagogic in nature, they can also be industry-focased, and market-oriented in the following ways: -the university is shaping the way it is perceived by the public – that is, the market; -the university is highlighting where its expertise lies. This led me to a form of new service product development consistent with the new image of the university. There is a clear need for diverse models for program development which accommodate the dynamic roles of modern universities. My research project develops such a model based on conditions in the Asia-Pacific region, and discusses findings arising from the overall project, which can be used to improve new educational program offerings in future, in both the Asia-Pacific and, I suggest, in other regions. This potential use of my findings highlights the practical contribution made by the research Project.

Telecommunication technology and the professional development of teachers : challenge and opportunity

The thesis explores an effective model for using the internet in a distance training program for secondary school teachers. The professional development program, the dissertation, titled The Virtual University: Professional development for teachers, was initiated based on aspects of telecommunication technology and the professional development for Thai school teachers. The question of this program was “How could information technology be used in developing an appropriate professional development model for Thai teachers?” Prior to the project, the four research studies were conducted to formulate the related base line information and supported framework for the program development. The four researches are: (1) Telecommunication Technology in Thai Schools, (2) The Role of University on Science Teachers Development, (3) Computer Education Curriculum for Student Teachers: Theory and Practice, and (4) Teachers’ Perceptions of the Academic Link Project Between Schools and Universities for Teacher Professional Development. The first research study provides the information about the necessary basic factors for change in Thai secondary schools and the new insights and understandings about change in Thai schooling. The major findings were the understandings about teachers’ need for professional development, the available support in Thai school for professional development, and the limitations of professional development of teachers. The second research study provides the information about the roles of university faculty on initiation and operation of science teacher development programs, science teaching and learning resources centers, science instructional media design and production services, science teaching clinics, and science teachers’ associations. The third research study provides the conceptual framework for both preservice and inservice curriculum development program for teacher development. The last research study provides a base of descriptive information about the perspectives of school teachers towards the academic link project between schools and universities and the partnership which can assist in its establishment. The findings of these four research tasks were used for the formation of the framework of the dissertation. The EDNET Project, an example of teachers’ professional development through the information technology based training, was developed and implemented with ten school teachers in Khon Kaen.

The relevance of financial education for retirement savings behaviour

This paper was motivated by the growing literature that suggests that individuals fail to conform to rational economic behaviour when it comes to saving for retirement. A review of the relevant literature confirmed that many individuals fail to save for retirement in a rational way as prescribed by the Modigliani and Brumberg (1954) economic life-cycle model. Numerous studies show that many individuals exhibit irrational behaviour when it comes to planning and saving for retirement. The literature review identified that exposure to financial education programs can positively influence the planning and savings behaviour of retirement fund members.

Interrupted cadence : the mismatch of the school music curriculum and the intercultural understandings of pre-service teachers in Victoria, Australia

In Victoria, Australia, the curriculum framework for schools, Victorian Essential Learning Standards (VELS) stipulates multiculturalism as an integral part of the education of students. This encompasses knowledge, skills, values and behaviours (Victorian Curriculum Assessment Authority, 2009). In this curriculum framework, teachers must consider ‘intercultural understanding’. It seems logical that, to teach this, preservice teacher education students should be able to embrace this idea. VELS addresses multicultural understanding and the development of thinking skills. The Arts domain specifically provides diverse opportunities for students to “develop aesthetic and critical awareness … of arts works from different social, historical and cultural contexts”. In this research, undertaken between 2005 and 2008, semi-structured interviews were completed with final year pre-service music education students about their intercultural understandings in music education. Interpretative phenomenological analysis of the data showed that, although many feel confident including music of other cultures, having had some experience in their tertiary education, some have pursued other ways to inform themselves about music of other cultures. There appears to be a mismatch between curricular expectations and the limited time and resources available in tertiary education programs for music. The disparity between the school music curriculum framework and the preparation of teachers requires attention and resolution.

Environmental education in Thailand : reproduction and reformation

This study was conducted to improve the pedagogy of a particular teacher education course and its teaching and learning activities. It was based on the principles of action research. Results indicate that through group process workshops and the action research projects the research and participants acquired skills in problem-solving and collaborative work.