Accounting education in an action-based learning environment: lessons learned

In the context of the Bologna Declaration a change is taking place in the teaching/learning paradigm. From teaching-centered education, which emphasizes the acquisition and transmission of knowledge, we now speak of learning-centered education, which is more demanding for students. This paradigm promotes a continuum of lifelong learning, where the individual needs to be able to handle knowledge, to select what is appropriate for a particular context, to learn permanently and to understand how to learn in new and rapidly changing situations. One attempt to face these challenges has been the experience of ISCAP regarding the teaching/learning of accounting in the course Managerial Simulation. This paper describes the process of teaching, learning and assessment in an action-based learning environment. After a brief general framework that focuses on education objectives, we report the strengths and limitations of this teaching/learning tool. We conclude with some lessons from the implementation of the project.

Policy-Oriented Learning Among National Forest Stakeholders in the Pacific Northwest: Changes in Policy Beliefs Since Adoption of the Northwest Forest Plan

Thesis (Master's)--University of Washington, 2016-06

To move or not to move, that is the question! Body schema and non-action oriented body representations:an fMRI meta-analytic study

Many studies have attempted to identify the different cognitive components of body representation (BR). Due to methodological issues, the data reported in these studies are often confusing. Here we summarize the fMRI data from previous studies and explore the possibility of a neural segregation between BR supporting actions (body-schema, BS) or not (non-oriented-to-action-body-representation, NA). We performed a general activation likelihood estimation meta-analysis of 59 fMRI experiments and two individual meta-analyses to identify the neural substrates of different BR. Body processing involves a wide network of areas in occipital, parietal, frontal and temporal lobes. NA selectively activates the somatosensory primary cortex and the supramarginal gyrus. BS involves the primary motor area and the right extrastriate body area. Our data suggest that motor information and recognition of body parts are fundamental to build BS. Instead, sensory information and processing of the egocentric perspective are more important for NA. In conclusion, our results strongly support the idea that different and segregated neural substrates are involved in body representations orient or not to actions.

Action oriented futures studies in Hungary

The significant social changes and unstable social–economic processes we are undergoing require more participation and more future oriented grassroots activity both in designing the possible future alternatives and in the actions for the realization of them. Action oriented futures studies and participatory futures studies are in close connection, because orientation towards actions and participation of non-professionals can be strengthened by their mutual interdependence in futures work. This study gives—as examples—summaries of four Hungarian case studies using participatory futures methods: one case from the field of vocational training, two cases concerning regional development, and one about national social–economic development. Our experience shows that such selected groups have evaluated the present issues in their environments as well as the closer and broader regional issues in authentic ways. The future alternatives that were outlined regarding the future of vocational training, acceptable future alternatives of domestic social–economic development, and future living conditions of a smaller settlement and in a larger town, reflected obligation, responsibility and personal interest. That non-professionals lack sufficient future orientation, and do not see possibilities to take serious actions for the future is a read problem. Fortunately, it seems that the future and action oriented attitude of the individuals might be further developed by the use of partnership education.

Applications of a Collaborative Open Object Oriented Learning Environment to Electronics, Computing and Mathematics Education

A lightweight Java application suite has been developed and deployed allowing collaborative learning between students and tutors at remote locations. Students can engage in group activities online and also collaborate with tutors. A generic Java framework has been developed and applied to electronics, computing and mathematics education. The applications are respectively: (a) a digital circuit simulator, which allows students to collaborate in building simple or complex electronic circuits; (b) a Java programming environment where the paradigm is behavioural-based robotics, and (c) a differential equation solver useful in modelling of any complex and nonlinear dynamic system. Each student sees a common shared window on which may be added text or graphical objects and which can then be shared online. A built-in chat room supports collaborative dialogue. Students can work either in collaborative groups or else in teams as directed by the tutor. This paper summarises the technical architecture of the system as well as the pedagogical implications of the suite. A report of student evaluation is also presented distilled from use over a period of twelve months. We intend this suite to facilitate learning between groups at one or many institutions and to facilitate international collaboration. We also intend to use the suite as a tool to research the establishment and behaviour of collaborative learning groups. We shall make our software freely available to interested researchers.

Improving management skills through business simulation

A survey was conducted among students of the Accounting and Administration undergraduate degree at ISCAP – IPP (School of Accounting and Administration of Polytechnic Institute of Porto) in order to understand their perception value of their course Business Simulation (BS). This course is provided in a business environment where students can learn by doing through the management of a company as they were in the real life, but risk-free. The learning tasks are provided in an action-oriented format to maximize the learning process. Students learn by doing a set of tasks every session and have also to produce reports and presentations during the course. BS is part of the undergraduate degree of Accounting and Administration at ISCAP – IPP since the beginning of 2003. The questionnaire we used captured the students’ perception about general and specific skills and competencies considered important for managers and accountants in the real life, about the methodology used in the course, which is totally different from the traditional form, and also about the adequacy of the course included as part of the undergraduate degree. The results showed that students’ perception is highly positive and almost all of them think they improve the skills needed for a job during the course. These results are consistent with [1] Adler and Milne’s research in which the authors found that students agree with the use of action-oriented learning tasks in order to provide them the needed attitudes, skills, and knowledge. The improvement of group skills is the most important issue for students, which can be understandable as BS is the only course from the degree in Accounting and Administration they really have to work in groups.

Democratic dialogue and collective learning in the context of self-managed teams

This paper provides a longitudinal, empirical view of the multifaceted and reciprocal processes of organizational learning in a context of self-managed teams. Organizational learning is seen as a social construction between people and actions in a work setting. The notion of learning as situated (Brown & Duguid 1989, Lave& Wenger 1991, Gherardi & al. 1998, Easterby-Smith & Araujo 1999, Abma 2003) opens up the possibility for placing the focus of research on learning in the community rather than in individual learning processes. Further, in studying processes in their social context, we cannot avoid taking power relations into consideration (Contu & Willmott 2003). The study is based on an action research with a methodology close to the ‘democratic dialogue’ presented by Gustavsen (2001). This gives a ground for research into how the learning discourse developed in the case study organization over a period of 5 years, during which time the company abandoned a middle management level of hierarchy and the teams had to figure out how to work as self-managed units. This paper discusses the (re)construction of power relations and its role in organizational learning. Power relations are discussed both in vertical and horizontal work relations. A special emphasis is placed on the dialectic between managerial aims and the space for reflection on the side of employees. I argue that learning is crucial in the search for the limits for empowerment and that these limits are negotiated both in actions and speech. This study unfolds a purpose-oriented learning process, constructing an open dialogue, and describes a favourable context for creative, knowledge building communities.

Action Research and Learning Analytics in Higher Education

Teaching is a dynamic activity. It can be very effective, if its impact is constantly monitored and adjusted to the demands of changing social contexts and needs of learners. This implies that teachers need to be aware about teaching and learning processes. Moreover, they should constantly question their didactical methods and the learning resources, which they provide to their students. They should reflect if their actions are suitable, and they should regulate their teaching, e.g., by updating learning materials based on new knowledge about learners, or by motivating learners to engage in further learning activities. In the last years, a rising interest in ‘learning analytics’ is observable. This interest is motivated by the availability of massive amounts of educational data. Also, the continuously increasing processing power, and a strong motivation for discovering new information from these pools of educational data, is pushing further developments within the learning analytics research field. Learning analytics could be a method for reflective teaching practice that enables and guides teachers to investigate and evaluate their work in future learning scenarios. However, this potentially positive impact has not yet been sufficiently verified by learning analytics research. Another method that pursues these goals is ‘action research’. Learning analytics promises to initiate action research processes because it facilitates awareness, reflection and regulation of teaching activities analogous to action research. Therefore, this thesis joins both concepts, in order to improve the design of learning analytics tools. Central research question of this thesis are: What are the dimensions of learning analytics in relation to action research, which need to be considered when designing a learning analytics tool? How does a learning analytics dashboard impact the teachers of technology-enhanced university lectures regarding ‘awareness’, ‘reflection’ and ‘action’? Does it initiate action research? Which are central requirements for a learning analytics tool, which pursues such effects? This project followed design-based research principles, in order to answer these research questions. The main contributions are: a theoretical reference model that connects action research and learning analytics, the conceptualization and implementation of a learning analytics tool, a requirements catalogue for useful and usable learning analytics design based on evaluations, a tested procedure for impact analysis, and guidelines for the introduction of learning analytics into higher education.

Exploring the learning potential of an artificial life simulation

CULTURE is an Artificial Life simulation that aims to provide primary school children with opportunities to become actively engaged in the high-order thinking processes of problem solving and critical thinking. A preliminary evaluation of CULTURE has found that it offers the freedom for children to take part in process-oriented learning experiences. Through providing children with opportunities to make inferences, validate results, explain discoveries and analyse situations, CULTURE encourages the development of high-order thinking skills. The evaluation found that CULTURE allows users to autonomously explore the important scientific concepts of life and living, and energy and change within a software environment that children find enjoyable and easy to use.

Blended learning and student time-use in engineering education

Aiheen laajempi artikkeli on julkaistu konferenssi-CD:llä.

Towards a contextual understanding of B2B salespeople's selling competencies – An exploratory study among purchasing decision-makers of internationally-oriented technology firms

ABSTRACT Towards a contextual understanding of B2B salespeople’s selling competencies − an exploratory study among purchasing decision-makers of internationally-oriented technology firms The characteristics of modern selling can be classified as follows: customer retention and loyalty targets, database and knowledge management, customer relationship management, marketing activities, problem solving and system selling, and satisfying needs and creating value. For salespeople to be successful in this environment, they need a wide range of competencies. Salespeople’s selling skills are well documented in seller side literature through quantitative methods, but the knowledge, skills and competencies from the buyer’s perspective are under-researched. The existing research on selling competencies should be broadened and updated through a qualitative research perspective due to the dynamic nature and the contextual dependence of selling competencies. The purpose of the study is to increase understanding of the professional salesperson’s selling competencies from the industrial purchasing decision- makers’ viewpoint within the relationship selling context. In this study, competencies are defined as sales-related knowledge and skills. The scope of the study includes goods, materials and services managed by a company’s purchasing function and used by an organization on a daily basis. The abductive approach and ‘systematic combining’ have been applied as a research strategy. In this research, data were generated through semi- structured, person-to-person interviews and open-ended questions. The study was conducted among purchasing decision-makers in the technology industry in Finland. The branches consisted of the electronics and electro-technical industries and the mechanical engineering and metals industries. A total of 30 companies and one purchasing decision-maker from each company were purposively chosen for the sampling. The sample covers different company sizes based on their revenues, their differing structures – varying from public to family companies –that represent domestic and international ownerships. Before analyzing the data, they were organized by the purchasing orientations of the buyers: the buying, procurement or supply management orientation. Thematic analysis was chosen as the analysis method. After analyzing the data, the results were contrasted with the theory. There was a continuous interaction between the empirical data and the theory. Based on the findings, a total of 19 major knowledge and skills were identified from the buyers’ perspective. The specific knowledge and skills from the viewpoint of customers’ prevalent purchasing orientations were divided into two categories, generic and contextual. The generic knowledge and skills apply to all purchasing orientations, and the contextual knowledge and skills depend on customers’ prevalent purchasing orientations. Generic knowledge and skills relate to price setting, negotiation, communication and interaction skills, while contextual ones relate to knowledge brokering, ability to present solutions and relationship skills. Buying-oriented buyers value salespeople who are ‘action oriented experts, however at a bit of an arm’s length’, procurement buyers value salespeople who are ‘experts deeply dedicated to the customer and fostering the relationship’ and supply management buyers value salespeople who are ‘corporate-oriented experts’. In addition, the buyer’s perceptions on knowledge and selling skills differ from the seller’s ones. The buyer side emphasizes managing the subject matter, consisting of the expertise, understanding the customers’ business and needs, creating a customized solution and creating value, reliability and an ability to build long-term relationships, while the seller side emphasizes communica- tion, interaction and salesmanship skills. The study integrates the selling skills of the current three-component model− technical knowledge, salesmanship skills, interpersonal skills− and relationship skills and purchasing orientations, into a selling competency model. The findings deepen and update the content of these knowledges and skills in the B2B setting and create new insights into them from the buyer’s perspective, and thus the study increases contextual understanding of selling competencies. It generates new knowledge of the salesperson’s competencies for the relationship selling and personal selling and sales management literature. It also adds knowledge of the buying orientations to the buying behavior literature. The findings challenge sales management to perceive salespeople’s selling skills both from a contingency and competence perspective. The study has several managerial implications: it increases understanding of what the critical selling knowledge and skills from the buyer’s point of view are, understanding of how salespeople effectively implement the relationship marketing concept, sales management’s knowledge of how to manage the sales process more effectively and efficiently, and the knowledge of how sales management should develop a salesperson’s selling competencies when managing and developing the sales force. Keywords: selling competencies, knowledge, selling skills, relationship skills, purchasing orientations, B2B selling, abductive approach, technology firms

Growing up expectations. Better understanding the expectations of community partners in participatory action research projects

This paper challenges the assumption that youth and youth agencies are in a condition of equality when entering a participatory action research (PAR). By asserting that it is not a state of equality that practitioners nor youth should assume nor be immediately striving for, but a consistently equitable process, this article draws from and reflects on the relationship between young people and researchers who have used a PAR methodology in action oriented projects. Using the UNESCO Growing up in Cities Canada project as a case example, this review extrapolates from and reflects on challenges faced by the project as a whole. Using semi-structured interviews to explore the roles of adults and youth, a number of strategies are highlighted as the techniques used to overcome these challenges. The discussion concludes with further reflection on the complexities of equality and equity, recommending a number of actions that have the potential to create an equitable environment in PAR projects similar to the one examined.

Emotion and anticipation in an enactive framework for cognition (response to Andy Clark)

Undeniably, anticipation plays a crucial role in cognition. By what means, to what extent, and what it achieves remain open questions. In a recent BBS target article, Clark (in press) depicts an integrative model of the brain that builds on hierarchical Bayesian models of neural processing (Rao and Ballard, 1999; Friston, 2005; Brown et al., 2011), and their most recent formulation using the free-energy principle borrowed from thermodynamics (Feldman and Friston, 2010; Friston, 2010; Friston et al., 2010). Hierarchical generative models of cognition, such as those described by Clark, presuppose the manipulation of representations and internal models of the world, in as much detail as is perceptually available. Perhaps surprisingly, Clark acknowledges the existence of a “virtual version of the sensory data” (p. 4), but with no reference to some of the historical debates that shaped cognitive science, related to the storage, manipulation, and retrieval of representations in a cognitive system (Shanahan, 1997), or accounting for the emergence of intentionality within such a system (Searle, 1980; Preston and Bishop, 2002). Instead of demonstrating how this Bayesian framework responds to these foundational questions, Clark describes the structure and the functional properties of an action-oriented, multi-level system that is meant to combine perception, learning, and experience (Niedenthal, 2007).