Journal of International Education in Business最新文献

Purpose

This study aims to identify how objective indicators of destination country risk differentiate business study abroad programs from those in other academic disciplines.

Design/methodology/approach

The authors trained a neural network model on six years of student-initiated inquiries about study abroad programs at a large US university. The model classified business versus nonbusiness study abroad programs using objective measures of destination country risk as the primary inputs.

Findings

The model correctly classifies business and nonbusiness study abroad programs with over 70% accuracy. Business programs were found to be 20% less likely to include destinations where the Centers for Disease Control and Prevention recommend nonroutine vaccinations and favor countries with higher Global Peace Index scores.

Practical implications

These results underscore the need to consider destination country risk in the design and administration of study abroad programs. An understanding of student preferences for lower risk destinations can contribute to improved planning, execution and student experiences in these programs.

Social implications

Better planning and management of study abroad programs based on understanding of destination country risk can lead to enhanced student safety and experiences.

Originality/value

This study offers a unique perspective on understanding study abroad programs by focusing on objective measures of destination country risk rather than risk perceptions. It also is, to the best of the authors’ knowledge, the first to use a neural network to classify study abroad programs as business versus nonbusiness using objective measures of country-specify risk indicators.

Purpose

The purpose of this paper is to adopt the theory of planned behavior to close the entrepreneurial attitude–intention–behavior gap in the entrepreneurship field as well as test the key moderators of the entrepreneurial process, starting from entrepreneurial attitude and intention to behavior to engage in entrepreneurial activities – namely, entrepreneurship education.

Design/methodology/approach

The research used a sample of 2,566 students from 16 universities in Vietnam. First, Cronbach’s alpha and confirmatory factor analysis have been used to test the reliability and validity of scales. Then the coefficient paths in the conceptual framework were tested through structural equation modeling, and indirect associations were estimated via the PROCESS bootstrapping approach.

Findings

The research illustrated that both attitudes toward entrepreneurship and entrepreneurial intention serve as the central antecedents in the formation of entrepreneurial behavior. Also, when students are more entrepreneurially educated, the linkage between attitude toward entrepreneurship and entrepreneurial behavior was hypothesized to become stronger, yet the relation between entrepreneurial intention and behavior was weakened.

Practical implications

This research suggests useful recommendations for educators and policymakers to encourage university students’ favorable attitudes toward entrepreneurial activities, their intention to engage in them and their subsequent entrepreneurial behavior.

Originality/value

This research is expected to make a significant contribution to the entrepreneurship literature by closing the entrepreneurial attitude–intention–behavior gap as well as enriching our understanding of the influence of entrepreneurship education on the entrepreneurial process. Importantly, this research reveals that entrepreneurial education significantly moderates the effects of attitude toward entrepreneurship and entrepreneurial intention on entrepreneurial behavior.

Purpose

This study aims to extend the current literature on International Financial Reporting Standard (IFRS) teaching by examining the argument by Hodgdon et al. (2013) that arranging accounting prescriptions into the level of concept, principle and rules is helpful to students in comprehending the complex set of accounting standards. Besides, the study aims to attest the argument that analogy is a useful tool in teaching, especially when dealing with complex knowledge or concepts.

Design/methodology/approach

The study used a 3 × 2 between-subjects design, which includes the independent variables of the three-step teaching method (concept-only, concept + principle and concept + principle + rules) and the presence or absence of analogy.

Findings

The findings support Hodgdon et al. (2013). However, the combination of Hodgdon et al.’s (2013) technique with analogy resulted in only better-perceived comprehension under the concept-only condition.

Research limitations/implications

There are limitations to the use of analogy as an instructional tool. The reasoning behind an analogy is that it is produced from different fields in which the target and source topics have only some similarity in structure or function. This suggests a limited capacity in which the source topic can be used to fully explain a targeted topic, and thus caution needs to be exercised in the use of analogy as a teaching tool. Additionally, this study uses a perceived understanding of control in IFRS 15. While perceived understanding may likely result in actual comprehension, there is a possibility that this may not be the case. Finally, this study did not consider about how rule comprehensiveness is affected.

Practical implications

The findings of this study provide a useful combination of teaching tools to educators on how to deliver technical business subjects such as accounting effectively.

Originality/value

This paper aims to answer the call by Hodgdon et al. (2013) to verify the effectiveness of teaching IFRS via the three-step approach. In addition, this study extends the literature by examining whether an analogy could be used with the three-step approach to effectively improve students’ understanding of IFRS.