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Articles 1 - 20 of 20
Full-Text Articles in Accounting
Practice Enterprises In Times Of Distance Learning: The Impact And Consequences Of The Covid-19 Pandemic To The Collaboration Of Practice Enterprises, Theresa Feuchter, Gernot Dreisiebner, Elisabeth Riebenbauer, Ph.D., Michaela Stock
Practice Enterprises In Times Of Distance Learning: The Impact And Consequences Of The Covid-19 Pandemic To The Collaboration Of Practice Enterprises, Theresa Feuchter, Gernot Dreisiebner, Elisabeth Riebenbauer, Ph.D., Michaela Stock
International Journal for Business Education
The aim of this paper is to outline the consequences which arise from the digital transformation of the multidimensional teaching and learning setting of practice enterprises and to discuss how digital collaboration of students can be supported during the COVID-19 pandemic. As an evolutionary moment also in the field of education, one can consider the experiences of COVID-19 as a catalyst for digital transformation and distance learning in education. How digital collaboration can be fostered in times of distance learning is shown by using the example of business simulations such as practice enterprises (PE). While previously this multidimensional teaching and …
Project-Based Pedagogy: The Client's Perspective, Wayne Aho, Wendy Cagle, Jon Marvel, Michael Smith, Edward Wright
Project-Based Pedagogy: The Client's Perspective, Wayne Aho, Wendy Cagle, Jon Marvel, Michael Smith, Edward Wright
International Journal for Business Education
Project-based experiential business education seeks to provide students with lessons that are meaningful, practical, and enduring. While previous research has sought to understand how students and faculty members react to such educational experiences, it is also important to understand the perceptions of the business clients who engage with programs employing project-based education. The aim of this study was to better understand the experiences of business clients with whom students engaged as part of an undergraduate business capstone course. Two hundred fifty-three previous clients were surveyed with a 22.4% response rate. Responses were subjected to content analysis to cluster replies into …
Promoting Employer Desired Competencies Through A Multiphased "Workgroup" Project, Ashly Smith
Promoting Employer Desired Competencies Through A Multiphased "Workgroup" Project, Ashly Smith
International Journal for Business Education
Employers and business leaders have long been advocating for the importance of career readiness skills like critical thinking/problem solving, information literacy, teamwork/collaboration, professionalism/work ethic, and oral/written communication (NACE, 2019; Partnership, 2008). While faculty and students see value in projects that develop these skills, such projects can be some of the most challenging to incorporate effectively into business courses (Chapman et al., 2010; Detmering & Johnson, 2012; Lee et al., 2016; Marks & O’Connor, 2013). This article reports on a multi-phase group project that aims to strengthen a selection of these employer-desired skills while ameliorating student concerns about the research process …
Cultivating Financial Literacy Through Secondary School Economics Education: Access To Powerful Knowledge, Emanuel Mizzi
Cultivating Financial Literacy Through Secondary School Economics Education: Access To Powerful Knowledge, Emanuel Mizzi
International Journal for Business Education
‘Powerful knowledge’ is disciplinary knowledge that when learned, empowers students to make decisions in a way that will influence their lives in a positive way (Young, 2008). In this paper, the researcher employs this construct to explore the financial literacy education arising from studying secondary school economics. It emerges from the author’s research aimed at exploring teaching and learning in secondary school Maltese economics classrooms. The underlying conceptual framework for this study is critical realism. The study design consisted of interviewing and observing 14 economics teachers, together with four focus groups interviews with students. Data were analyzed by employing thematic …
Internships As Clinical Rotations In Business: Enhancing Access And Options, Faye W. Gilbert, Jason Harkins, Pankaj Agrrawal, Taylor Ashley
Internships As Clinical Rotations In Business: Enhancing Access And Options, Faye W. Gilbert, Jason Harkins, Pankaj Agrrawal, Taylor Ashley
International Journal for Business Education
Internships are high impact practices that offer work experiences and provide advantages for participating undergraduate students and for the talent acquisition efforts of firms. While research consistently documents the benefits of internships as a transformative experience, access and outcomes may vary for students and for underserved populations. Limitations of internships can include lack of access to enough positions as well as inadequate interactions between undergraduate students, firms, and faculty members in business programs. The purpose of this article is to describe an approach to enhancing access to internships on a larger scale with greater variety. Protocols found in clinical rotations …
Stimulating Intrapreneurial Intentions With Digital Business Training In The Vet Sector: The Potential Of Massive Open Online Courses, Christian Friedl
Stimulating Intrapreneurial Intentions With Digital Business Training In The Vet Sector: The Potential Of Massive Open Online Courses, Christian Friedl
International Journal for Business Education
It has become imperative to stimulate and support employees to behave entrepreneurially within organizations (intrapreneurship). However, little is known about how digital, massive, and scalable business education and training formats such as massive open online course (MOOCs) can contribute to vocational and educational training (VET) in general, and to nurture intrapreneurial behavior and corresponding intentions in specific. Therefore, the purpose of this paper is to explore the potential effect of a MOOC on intrapreneurial intentions of learners.
Data were acquired from 412 employees taking a MOOC on intrapreneurship for constructs embedded in the theory of planned behavior, tailored to the …
Signature Pedagogy For Entrepreneurship Education: An Emerging Perspective, Ashley Gess, Eleonora Brivio, Gianluca De Leo
Signature Pedagogy For Entrepreneurship Education: An Emerging Perspective, Ashley Gess, Eleonora Brivio, Gianluca De Leo
International Journal for Business Education
Entrepreneurial ways of thinking and doing intersect with the knowledge and skills that a global citizen needs to thrive. There is a robust body of scholarship that identifies core entrepreneurial skills however there is a dearth of evidence addressing how to successfully teach entrepreneurship. Using the lens of experiential learning, this qualitative study examines the surface, deep, and implicit structures of professional entrepreneurial culture toward revealing a meaningful, authentic pedagogical approach for entrepreneurship education. In order to achieve this outcome, researchers utilized a semi-structured comparable multiple-case study design to engage 19 incubated entrepreneurs in focus group interviews. A replication strategy …
What Are The Four Traits Of Digitally Mature Organizations?, Clarence Goh, Gary Pan, Poh Sun Seow, Yuanto Kusnadi, Gek Choo Shirlena Tan
What Are The Four Traits Of Digitally Mature Organizations?, Clarence Goh, Gary Pan, Poh Sun Seow, Yuanto Kusnadi, Gek Choo Shirlena Tan
Research Collection School Of Accountancy
A study conducted by Deloitte Southeast Asia and the Singapore Management University said there are four traits that could identify digitally mature organisations based on how they manage the governance, risk, and compliance aspects of digital transformation.
Creating Exceptional Customer Experience With Data, Themin Suwardy, Melvin Yong
Creating Exceptional Customer Experience With Data, Themin Suwardy, Melvin Yong
Research Collection School Of Accountancy
In a joint commentary, SMU Associate Provost for Postgraduate Professional Education and Associate Professor of Accounting (Practice) Themin Suwardy and Melvin Yong, Singapore Country Head of CPA Australia, discussed how exceptional customer services can be created with data. They opined that this involves employing technology and analytical skills, with agile teams working across functional lines. SMU Associate Dean of the School of Computing and Information Systems and Professor of Information Systems (Education) Michelle Cheong said, “Sustainable competitive advantage can come from improvements in their product and service offerings which can be implemented quickly, cannot be imitated easily, and can bring …
Advances In Global Services And Retail Management: Volume 2, Cihan Cobanoglu, Valentina Della Corte
Advances In Global Services And Retail Management: Volume 2, Cihan Cobanoglu, Valentina Della Corte
University of South Florida (USF) M3 Publishing
This is the second volume of the Advances in Global Services and Retail Management Book Series. This volume has the following parts:
- Part 1: Hospitality and Tourism
- Part 2: Marketing, E-marketing, and Consumer Behavior
- Part 3: Management
- Part 4: Human Resources Management
- Part 5: Retail Management
- Part 6: Economics
- Part 7: Accounting and Finance
- Part 8: Sustainability and Environmental Issues
- Part 9: Information Technology
ISBN: 978-1-955833-03-5
Hospitality and Tourism
- Significance of VR in the spa: A spatial analysis
- Irini Lai Fun Tang, Schultz Zhi Bin Xu, and Eric Chan
- Social media marketing in rural hospitality and tourism destination research
- Samuel …
Proceedings Of The Global Conference On Services Management: Volume 2, Cihan Cobanoglu, Valentina Della Corte
Proceedings Of The Global Conference On Services Management: Volume 2, Cihan Cobanoglu, Valentina Della Corte
University of South Florida (USF) M3 Publishing
This is the second volume of the Global Conference on Services Management Proceedings Series.
ISSN: 2641-5062
Information Search In Times Of Market Uncertainty: An Examination Of Aggregate And Disaggregate Uncertainty, Marshall A. Geiger, Rajib Hasan, Abdullah Kumas, Joyce Van Der Van Der Laan Smith
Information Search In Times Of Market Uncertainty: An Examination Of Aggregate And Disaggregate Uncertainty, Marshall A. Geiger, Rajib Hasan, Abdullah Kumas, Joyce Van Der Van Der Laan Smith
Accounting Faculty Publications
Purpose – This study explores the association between individual investor information demand and two measures of market uncertainty – aggregate market uncertainty and disaggregate industry-specific market uncertainty. It extends the literature by being the first to empirically examine investor information demand and disaggregate market uncertainty.
Design/methodology/approach – This paper constructs a measure of information search by using the Google Search Volume Index and computes measures of aggregate and disaggregate market uncertainty using institutional investors’ trading data from Ancerno Ltd. The relation between market uncertainty, as measured by trading disagreements among institutional investors, and information search is analyzed using an OLS …
Detecting Dirty Data Using Sql: Rigorous House Insurance Case, Daniel Street, James G. Lawson
Detecting Dirty Data Using Sql: Rigorous House Insurance Case, Daniel Street, James G. Lawson
Faculty Journal Articles
Proficiency with data analytics is an increasingly important skill within in the accounting profession. However, successful data analysis requires clean source data (i.e., source data without errors) in order to draw reliable conclusions. Although users often assume clean source data, this assumption is frequently incorrect. Therefore, identifying and remediating “dirty data” is a prerequisite to effective data analysis. You, an accountant working at a firm that specializes in data analytics, have been hired by Rigorous House Insurance to analyze the company’s claim insurance data. In addition to investigating specific issues mentioned by the company’s controller, you are tasked with identifying …
Impact Of Pandemic And Digital Transformation On Global Accounting Profession, Kamala Raghavan
Impact Of Pandemic And Digital Transformation On Global Accounting Profession, Kamala Raghavan
Journal of Global Awareness
The COVID-19 pandemic made 2020 the most difficult and challenging year in ways that no one could have predicted, causing major disruptions with unprecedented changes affecting worldwide economies. Its impact has been multidimensional at the personal, organizational, and societal levels. Organizations in all sectors have been focusing on their immediate survival only. World economic output had the most significant drop in over 75 years and affected people's daily routines in almost every country. However, the same disruptive forces of the pandemic accelerated the digital transformation and innovation, causing business practices in the accounting profession to leapfrog decades ahead. This paper …
Can Beps Project Mitigate Double Non-Taxation Of Multinational Corporations?, Sajana Tamang
Can Beps Project Mitigate Double Non-Taxation Of Multinational Corporations?, Sajana Tamang
Honors Theses
The purpose of this study is to determine whether the BEPS project can mitigate double nontaxation of multinational corporations. This study performs case studies on two multinational corporations: Apple and Starbucks to figure out how they behave in order to avoid taxes and see if there are behavioral differences in response to claims by the European authorities that they did not pay their fair share. It explains and compares their tax-paying strategies to figure out how they may behave with respect to new rules implemented by the BEPS project in the future. Through case studies from Apple and Starbucks, the …
2021 Ijbe V1 Front Matter, Tamra Connor
2021 Ijbe V1 Front Matter, Tamra Connor
International Journal for Business Education
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Covid-19 Pandemic And Opportunities For Digitalisation Of Smes, Yuanto Kusnadi, Gary Pan
Covid-19 Pandemic And Opportunities For Digitalisation Of Smes, Yuanto Kusnadi, Gary Pan
Perspectives@SMU
The Covid-19 pandemic has brought about disruptions in all sectors of economy. With lockdown being implemented in most of the countries around the world, it has necessitated changes in the business models of SMEs. A glaring area of business opportunity focuses on online business. For instance, retailers who do not yet have an online presence or have not been paying much attention to conducting sales online were caught off-guard during the circuit breaker period which has resulted in decreased footfall and plummeting sales in most physical stores. Therefore, having an online retail presence has become critical for businesses, as they …
Do Innovative Firms Communicate More? Evidence From The Relation Between Patenting And Management Guidance, Sterling Huang, Jeffrey Ng, Tharindra Ranashinghe, Mingyue Zhang
Do Innovative Firms Communicate More? Evidence From The Relation Between Patenting And Management Guidance, Sterling Huang, Jeffrey Ng, Tharindra Ranashinghe, Mingyue Zhang
Research Collection School Of Accountancy
Successful innovations could induce more disclosure if the information asymmetry between the firm and its investors about post-innovation outcomes leads investors to demand more information. However, such innovations also likely entail greater proprietary cost concerns, which deter disclosure. This paper uses patent grants to examine the effect of innovation success on management guidance behavior. We find that more management guidance follows patent grants, suggesting that despite disclosure cost concerns, firms with successful innovations do respond to information demand. This association is stronger after enactment of Regulation Fair Disclosure and for firms with greater institutional investor ownership, further highlighting the role …
Does Corporate Eco-Innovation Affect Stock Price Crash Risk?, Rashid Zaman, Nader Atawnah, Muhammad Haseeb, Muhammad Nadeem, Saadia Irfan
Does Corporate Eco-Innovation Affect Stock Price Crash Risk?, Rashid Zaman, Nader Atawnah, Muhammad Haseeb, Muhammad Nadeem, Saadia Irfan
Research outputs 2014 to 2021
We examine the effect of corporate environmental innovation (hereafter eco-innovation) on stock price crash risk and document a significant negative association. Utilising a large sample of publicly listed U.S. firms for the period 2003 to 2017, we find that an increase in eco-innovation from the 25th to the 75th percentile is associated with 17.62% reduction in stock price crash risk. This outcome remains robust to a variety of sensitivity tests and after accounting for potential endogeneity concerns. Eco-innovative firms attract more institutional investors and equity analyst following and disclose more information leading to lower stock price crash risk. Additional tests …
Perceive It Or Not: Information Quality And The Investors’ Response To Earning Surprises Of Technologically Advanced Companies, Aliza Rotenstein, David Gelb, Abraham Fried, Shoshana Altschuller
Perceive It Or Not: Information Quality And The Investors’ Response To Earning Surprises Of Technologically Advanced Companies, Aliza Rotenstein, David Gelb, Abraham Fried, Shoshana Altschuller
Journal of International Technology and Information Management
One of the primary measures of information systems (IS) success that has been the subject of much investigation in a variety of contexts is information quality (DeLone & McLean, 1992; 2003). This paper hones in on the impact of perceived information quality in the context of the financial markets, where quality of accounting information is particularly important, as it informs investment decisions and impacts stock prices. In particular, seminal accounting research has consistently found that earnings announcements possess informational value (information content) based upon which the market reacts (Beaver, 1968). Market reaction to surprises in earnings announcements has long been …