An assessment of the learning benefits of using a web-based learning environment when teaching accounting

The impact and use of information and communication technology on learning outcomes for accounting students is not well understood. This study investigates the impact of design features of Blackboard 1 used as aWeb-based Learning Environment (WBLE) in teaching undergraduate accounting students. Specifically, this investigation reports on a number of Blackboard design features (e.g. delivery of lecture notes, announcements, online assessment and model answers) used to deliver learning materials regarded as necessary to enhance learning outcomes. Responses from 369 on-campus students provided data to develop a regression model that seeks to explain enhanced participation and mental effort. The final regression shows that student satisfaction with the use of a WBLE is associated with five design features or variables. These include usefulness and availability of lecture notes, online assessment, model answers, and online chat.

Accounting students' perceptions of a Learning Management System:an international comparison

Purpose - The purpose of this study is to investigate student perceptions of the design features included in an off the shelf Learning Management System (LMS) in teaching undergraduate accounting students. Design/methodology/approach - Questionnaire responses from 846 accounting students studying in the UK, Australia and New Zealand provide international data to develop a model to explain student perception of the LMS. Findings - The final model shows student satisfaction with the use of a LMS is positively associated with three variables: usefulness of lecture notes, bulletin boards and discussion forums, and other LMS tools. Further, the comparison of cultural differences of the three countries shows all students treat the provision of notes as a desirable attribute on a LMS. Findings also suggest that although students find the provision of materials over the LMS does not enhance student engagement in class, overall a comparison of the three countries shows all students treat the provision of notes as a desirable attribute of a LMS. Research limitations/implications - Future research should collect ethnicity data to enable an analysis of cultural influence on student perceptions of the LMS. Practical implications - As increased motivation to learn is found to contribute to improved achievement of learning outcomes, the study's findings have implications for faculty contemplating the adoption of a LMS in their courses. The findings specifically confirm that usefulness of lecture notes, use of bulletin/discussion boards, and other LMS tools are positively endorsed by students and hence increase their motivation to learn. Originality/value - The current paper adds to the literature as the motivation to use and engage with LMSs by accounting students is not well understood. © Emerald Group Publishing Limited.

An analysis of the role of soft systems methodology in the change process and the contribution of the facilitator within this process

This research aims to examine the effectiveness of Soft Systems Methodology (SSM) to enable systemic change within local goverment and local NHS environments and to examine the role of the facilitator within this process. Checkland's Mode 2 variant of Soft Systems Methodology was applied on an experimental basis in two environments, Herefordshire Health Authority and Sand well Health Authority. The Herefordshire application used SSM in the design of an Integrated Care Pathway for stroke patients. In Sandwell, SSM was deployed to assist in the design of an Infonnation Management and Technology (IM&T) Strategy for the boundary-spanning Sandwell Partnership. Both of these environments were experiencing significant organisational change as the experiments unfurled. The explicit objectives of the research were: To examine the evolution and development of SSM and to contribute to its further development. To apply the Soft Systems Methodology to change processes within the NHS. To evaluate the potential role of SSM in this wider process of change. To assess the role of the researcher as a facilitator within this process. To develop a critical framework through which the impact of SSM on change might be understood and assessed. In developing these objectives, it became apparent that there was a gap in knowledge relating to SSM. This gap concerns the evaluation of the role of the approach in the change process. The case studies highlighted issues in stakeholder selection and management; the communicative assumptions in SSM; the ambiguous role of the facilitator; and the impact of highly politicised problem environments on the effectiveness of the methodology in the process of change. An augmented variant on SSM that integrates an appropriate (social constructivist) evaluation method is outlined, together with a series of hypotheses about the operationalisation of this proposed method.

On the periphery of Europe:an investigation of the construction of Turkish-Cypriot adolescent identities

This research study investigates the identities of a group of adolescent Turkish Cypriot (TC) students in their final year of secondary education in northern Cyprus, which it is argued, lies on the periphery of Europe. The main aim is to explore the linguistic construction of TC youth identities within school contexts but primarily the classroom in a political context in which the uniquely ambiguous status of Turkish Cypriots within the European Union (EU) continues, and where Turkish Cypriots are considered to be Europeans as individuals but not as a separate political entity. A secondary focus is upon the students’ investment in learning the English language. Identity is defined as a lifelong process of 'the social positioning of self and the other' (Bucholtz and Hall, 2005:586) which is endlessly re-created (Tabouret-Keller, 1997) and the distinction between the terms 'identity' and 'identities' is discussed. The study explores the social construction of TC students' identities using an ethnomethodological case study. By using Conversation Analysis of selected extracts from the data collected through observations of classroom interactions, focus group discussions and interviews, the thesis shows that TC students perceive and enact 'in-betweener identities' in terms of their ethnicity, societal values, age, religion, languages and Europeanness. Being on the periphery of the EU, it is argued that the Turkish Cypriots of northern Cyprus are the ‘peripheral members of the EU, remaining present yet absent. They are personally EU citizens but not as a society and cannot be represented within EU institutions. But will they ever acquire full membership, as any peripheral member would aspire to have or will they remain in between occident and orient? The possible answers to this question and the resulting ideological associations will shape how and to what extent these TC students perceive and enact their identities.

The strengths, weaknesses, opportunities and threats of using social software in higher and further education teaching and learning

Social software is increasingly being used in higher and further education to support teaching and learning processes. These applications provide students with social and cognitive stimulation and also add to the interaction between students and educators. However, in addition to the benefits the introduction of social software into a course environment can also have adverse implications on students, educators and the education institution as a whole, a phenomenon which has received much less attention in the literature. In this study we explore the various implications of introducing social software into a course environment in order to identify the associated benefits, but also the potential drawbacks. We draw on data from 20 social software initiatives in UK based higher and further education institutions to identify the diverse experiences and concerns of students and educators. The findings are presented in form of a SWOT analysis, which allows us to better understand the otherwise ambiguous implications of social software in terms of its strengths, weaknesses, opportunities and threats. From the analysis we have derived concrete recommendations for the use of social software as a teaching and learning tool.

Virtuous or vicious cycle? Inscribing diverse professional values in lecture capture systems

This paper examines how the introduction and use of a new information system affects and is affected by the values of a diverse professional workforce. It uses the example of lecture capture systems in a university. Its contribution is to combine two concepts taken from actor-network theory, namely accumulation and inscription, and combine them with an integrated framework of diversity management. A model is developed of accumulation cycles in lecture capture usage, involving multiple interacting actants, including the broader environment, management commitment to diversity, work group characteristics, individual practices and the affordances of technology. Using this model, alternative future inscriptions can be identified - an optimal one, which enhances professional values, as a result of a virtuous accumulation cycle, or a sub-optimal one, as a result of a vicious cycle. It identifies diversity management as an important influence on how professional values are enhanced, modified or destroyed.

Inquiring how a lecturer keeps learning about their teaching:a personal case history on reflective imagination

In order to reverse the use of lecture-based teaching, it is argued that personal reflection can be used as part of the quality assurance process. This paper proposes one response to personal reflection - reflective imagination, which is summarised as an action plan with six activities. It combines two conceptual issues raised in the US, the need to think creatively about learning and the reflective mindset, and one issue raised in the UK, cultivating the entrepreneurial imagination. Reflective imagination is linked to wider social science research, the place of self and reflexivity in scholarship. Finally, a personal history case study is presented which records a visit to Harvard Business School. The visit implements the six activities associated with reflective imagination. This is a method paper exploring reflective imagination.

The UK productivity gap in the service sector: do management practices matter?

Purpose – This paper aims to contribute to the debate on the drivers of the productivity gap that exists between the UK and its major international competitors. Design/methodology/approach – From the macro perspective the paper explores the quantitative evidence on the productivity differentials and how they are measured. From the micro perspective, the article explores the quantitative evidence on the role of management practices claimed to be a key determinant in promoting firm competitiveness and in bridging the UK gap. Findings – This study suggests that management practices are an ambiguous driver of firm productivity and higher firm performance. On the methodological side, qualitative and subjective measures of either management practices or firm performance are often used. This makes the results not comparable across studies, across firms or even within firms over time. Productivity and profitability are often and erroneously interchangeably used while productivity is only one element of firm performance. On the other hand, management practices are multi-dimensional constructs that generally do not demonstrate a straightforward relationship with productivity variables. To assume that they are the only driver of higher productivity may be misleading. Moreover, there is evidence of an inverse causal relationship between management practices and firm performance. This calls into question most empirical results of the extant literature based on the unidirectional assumption of direct causality between management practices and firm performance. Research limitations/implications – These and other issues suggest that more research is needed to deepen the understanding of the UK productivity gap and more quantitative evidence should be provided on the way in which management practices contribute to the UK competitiveness. Their impact is not easily measurable due to their complexity and their complementary nature and this is a fertile ground for further research. Originality/value – This paper brings together the evidence on the UK productivity gap and its main drivers, provided by the economics, management and performance measurement literature. This issue scores very highly in the agenda of policy makers and academics and has important implications for practitioners interested in evaluating the impact of managerial best practices.

Institutional reforms, productivity and profitability:from rents to competition?

This paper explores the divergent effects of institutional reforms on firm's productivity and profits. To assess this empirically, we investigate the impact of various components of economic liberalisation on the performance of firms from Central and Eastern European countries from 1998 to 2006. The impact of reforms on profitability vis-à-vis productivity differs, which we interpret as an indication that profitability is an ambiguous measure of performance: one needs to distinguish between unproductive rents and productivity-based quasi-rents. We find that competition-enhancing liberalisation measures have more impact on state owned firms as compared with domestic and foreign owned firms. © 2012 Association for Comparative Economic Studies.

Living with uncertainty in the age of runtime models

Uncertainty can be defined as the difference between information that is represented in an executing system and the information that is both measurable and available about the system at a certain point in its life-time. A software system can be exposed to multiple sources of uncertainty produced by, for example, ambiguous requirements and unpredictable execution environments. A runtime model is a dynamic knowledge base that abstracts useful information about the system, its operational context and the extent to which the system meets its stakeholders' needs. A software system can successfully operate in multiple dynamic contexts by using runtime models that augment information available at design-time with information monitored at runtime. This chapter explores the role of runtime models as a means to cope with uncertainty. To this end, we introduce a well-suited terminology about models, runtime models and uncertainty and present a state-of-the-art summary on model-based techniques for addressing uncertainty both at development- and runtime. Using a case study about robot systems we discuss how current techniques and the MAPE-K loop can be used together to tackle uncertainty. Furthermore, we propose possible extensions of the MAPE-K loop architecture with runtime models to further handle uncertainty at runtime. The chapter concludes by identifying key challenges, and enabling technologies for using runtime models to address uncertainty, and also identifies closely related research communities that can foster ideas for resolving the challenges raised. © 2014 Springer International Publishing.