Fostering deep and elaborative learning and generic(soft) skill development: the strategic use of case studies in accounting education

It is vital that accounting educators take responsibility for the development of students' generic (soft) skills in conjunction with, discipline-specific skills. Research indicates that the typical learning styles of accounting students are not suited to the acquisition of generic skills. In this paper learning theory is used to provide a framework to support the use of case studies as a tool to promote appropriate learning styles and thereby enhance generic skill development. The paper details a number of strategies that may be implemented with case studies to achieve these goals. The implications for accounting educators, which are significant, are discussed.

Projecting the trend in the Canadian gender wage gap 2001-2031: will an increase in female education acquisition and commitment be enough?

The paper projects the gender wage gap for 25-64 year-olds in Canada over the period 2001-2031. The empirical analysis uses the Survey of Labour and Income Dynamics together with Statistics Canada demographic projections. The methodology combines the population projections with assumptions relating to the evolution of educational attainment in order to first project the future distribution of human capital skills and, based on these projections, the future size of the gender wage gap. The projections suggest continued gender wage convergence produced by changing skills characteristics. However, a substantial pay gap will remain in 2031.

Self-determination theory and needs satisfaction in marketing education : are we meeting the needs of students in large marketing classes?

The aim of this study is to assess whether universities are meeting the needs of students in large marketing classes. In so doing the study investigates the application of self determination theory and psychological needs satisfaction. The basic needs scale, comprising of three constructs; Control, Competence and Caring was adapted and used to evaluate students’ perception of an introductory marketing subject. The study used a multi-method approach consisting of a literature review, a qualitative phase involving in-depth interviews with marketing teaching staff and focus groups with marketing students and a survey of students about introductory level marketing. An adapted version of the basic psychological needs scale was included in a questionnaire that was administered to a convenience sample of 366 students. MANOVA, ANOVA and descriptive statistics were used to analyse the data. The results show that the psychological needs satisfaction of many students are not being fully realised. It was also found that marketing degree students enjoyed the challenges and were more stimulated by the subject. The higher achieving students enjoyed the challenge of the subject more than the lower achieving students. As a result of this study, there are three suggestions for further research. Firstly, further study should compare subjects, with relatively small enrolments, to those with large enrolments to corroborate the value of this method of assessing student satisfaction. Secondly, the use of a larger sample across other universities would confirm whether these findings hold for other institutions. Finally, it is suggested that a structural model should be developed to extend this investigation of student satisfaction and the constructs used in the study.

Valuing creativity in technology education

When he was only twelve, Peter Jackson (director of The Lord of the Rings trilogy) cut fur strips from his mother's stole, and using wire he made a 20 cm model of King Kong. After a long incubation period for his ideas, he devised a modem version of the film King Kong. Research shows that the generation of new ideas (generative mental state) cannot exist at the same time as the non-generative/analytical mental state. This research has implications for technology educators who value creativity. We explored how an incubation period of non-focused thinking affected children's creative ideas for their technological products. Five teachers and 117 children from primary schools in a Victorian regional city and a semirural village participated in the study. The teachers factored in an incubation period that allowed time for the children's attention to wander in a relaxed and uncompetitive environment. We analyzed transcripts of teacher interviews and the children's written evaluations and drawings. We found a correlation between the incubation of ideas and the degree of creativity exhibited by the children. This key finding suggests that teachers of technology should take the incubation period into account in order to enhance creativity in the children's technology designs.

Using accelerated, whole-of-brain learning techniques in higher education: principles and practice

Accelerated learning is an integrative method of learning, combining both sides of the brain to strengthen a student's relationship with self, teacher, subject matter and other students, and so assists students to achieve deep, rather than surface, learning. While the approach has been used to teach school pupils and trainees in the corporate world, its use in marketing education in universities is limited, and there are no reports of studies focusing on its use in postgraduate coursework degrees. Thus this paper examines how accelerated learning could be used in teaching marketing at universities at the MBA level. Some techniques are synthesised from the literature that are particularly appropriate for the students and constraints of an MBA program in a university. We conclude that accelerated learning techniques can be used and are effective in a MBA program. Essentially, accelerated learning incorporate many, already known ideas but it is a useful comprehensive framework.

Working and learning in vocational education and training in the knowledge era : final report of the professional development for the future project

This Report summarises the outcomes of the phases of the Professional
Development for the Future Project and presents the implications of this research for professional development of staff in Vocational Education and Training (VET), as they become knowledge workers.

These shifts are occurring within the knowledge era. Distinguishing features of this era are summarised into four broad areas:
- the importance and value placed on knowledge in organisations
- the time span of discretion
- the complexity of relationships, and
- the ubiquitous nature of information and communication technology.

It is within this context that work is currently performed, and understanding this context provides the foundation for considering new capabilities required in the knowledge era.
Key capabilities required of knowledge workers to work effectively in the
knowledge era were drawn together from an analysis of the theoretical literature and the results of interviews with knowledge workers. The core capabilities identified include:
- adaptive problem solving – becoming designers as well as problem -
solvers
- rapid knowledge gathering and sharing with others
- discriminating between relevant and irrelevant information, and
- understanding and working effectively with the organisation’s culture.

Knowledge era characteristics and knowledge worker capabilities have been mapped to each other illustrating conceptual linkages between these two areas.

Professional development themes drawn from interviews with knowledge
workers are presented. While global trends in knowledge work have been well documented, the impact of these trends on the capabilities of workers, and the ways in which knowledge workers develop these capabilities is less well understood. Their learning methods challenge our current thinking in relation to the ways in which workers acquire skills and knowledge. Some of the professional development methods include seeking exposure to new ideas from a wide variety of sources, embracing intense learning opportunities, and using relationships to increase knowledge.

‘Thought pieces’ (see p17 ff) commissioned for this Project, as well as
subsequent interviews with the authors, provided further insights into the
professional development of knowledge workers. The implications of these insights are an extension of earlier themes and emphasise:
- the emergent nature of knowledge work
- the importance of relationships that facilitate knowledge sharing
- coherent conversations and dialogue
- collaborative work and generosity.

A key insight is the shift from thinking about knowledge work in terms of
borrowed knowledge to an emphasis on generated knowledge within a context.

Data from focus groups of the Project provide further insights for knowledge worker professional development. These augment the perspectives of the earlier data analysis but also add greater emphasis to:
- the clear and direct relationship between professional development and
work and career aspirations of knowledge workers,
- the relationship of professional development to the organisational
mission, and
- the issues of managing and leading knowledge workers and their
development.

As part of this analysis the defining features of organisational life in VET were reviewed in relation to effective professional development of knowledge workers.

The final section of the Report revisits the core dimensions of the Project.
Concise commentaries on working and learning in the knowledge era,
professional development in the knowledge era, and leadership and
management in the knowledge era are presented.

The Report concludes with a discussion of the enablers of professional
development for knowledge workers in VET. This discussion is introduced by a re-statement of the VET sector’s positioning in the knowledge era and the consequences of this for VET managers an d staff in terms of complexity, uncertainty and diminished prospects for accurate predictiveness. The enablers comprised:
- integration of information technology into socio -technical systems
- greater understanding of the organisation from within
- connecting staff to the organisation’s fundamental identity
- connecting to the work and career trajectories of workers
- establishing work structures which integrate the use of professional
development resources with knowledge work
- providing workers with the autonomy to design their own professional
development activities
- building professional development into the iterative nature of knowledge
work, and
- creating organisational contexts that value intuitive thinking and working.

Professional development needs to be thou ght of in a much broader context in the knowledge era. What each VET staff member knows and shares will become increasingly central to their work, and in that sense all VET workers require capabilities for knowledge work. This report accurately describes t he VET context, the capabilities required, and the organisational enablers that will promote ‘knowing’ and thus embed a new style of professional development within VET.

Reflective practice in teacher education : learning from case studies of environmental education

This book is focused on ten action research and evaluative case studies in environmental education carried out by teacher educators and teachers. The case studies range across five European countries: Austria, Hungary, Italy, Sweden and Switzerland. They are followed by cross-case comparisons which explore issues emerging from the documented reflective practice: aims of environmental education in the educational policy context of the countries, their relationship to the disciplines and the traditional knowledge transmission position, the role of action research approaches for innovation and reflection, and institutional conditions of collaboration in teacher education. This international case study project is research based in adopting professional development approaches that are informed by action research principles. It represents examples of innovation that challenge established practice in schools and teacher education institutions. It provides study material for all who attempt to describe, change and improve their own education practices and who want to adopt an action research approach to professional or program development.

Approaches to the development and maintenance of professional values, ethics and attitudes in accounting education programs

IES 4, Professional Values, Ethics and Attitudes prescribes the professional values, ethics and attitudes professional accountants should acquire during the education program leading to membership of an IFAC member body.
The purpose of this paper is to support the development of IEPS 4.1, Approaches to Developing and Maintaining Professional Values, Ethics and Attitudes. This will assist and support IFAC member bodies to discharge effectively their responsibilities to ensure that candidates for membership of an IFAC member body are equipped with the appropriate professional values, ethics and attitudes to function as professional accountants.
The IAESB believes that this paper, and the findings of the independent research team, will be of interest and benefit to IFAC member bodies, accounting educators, and others seeking to implement ethics education programs for professional accountants.

The OECD-ENSI project and its relevance for teacher training concepts in environmental education

This article presents an account of the Environment and School Initiatives (ENSI) project. The philosophical basis of the project is outlined, and case studies from within the project provided as a basis for a consideration of some current issues in the field. It is concluded that one of the distinctive features of the ENSI project is its encouragement of praxiological, action research-based to curriculum and professional development. The case studies of suggest that some of the more conventionally prescribed charcteristics such as agreed sets of goals and professional competencies might need to be revisited.

Constructivism in environmental education beyond conceptual change theory

Constructivism, as a set of theories about how learners learn, has been an important discourse in the educational research literature for a number of years. Interestingly, it has been far more visible in science education research than in environmental education research. This article considers conceptual change theory within constructivism as a contested concept, outlines differing expressions of constructivism in science education and environmental education, and argues for approaches to environmental education that adopt socially constructivist perspectives with respect to the character of the subject matter content as well as to learners' apprehension of such content. In considering implications for research, this perspective is juxtaposed with a recent United States Education Act, which prescribes a far more objectivist approach to educational research and which serves as a reminder that research itself is a powerful factor in shaping how we construct the nature of subject matter, learning and the implications of these for teaching practice.