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Do Accounting Textbooks Inculcate Global Mindsets: An Analysis of Textbooks Adopted in Indonesia 会计教材是否渗透全球思维——对印尼教材的分析
IF 1.5 Q2 Social Sciences Pub Date : 2021-10-02 DOI: 10.1080/08975930.2022.2033665
Irsyadillah Irsyadillah, A. H. Ahmed, W. ElKelish
ABSTRACT This study examines the content of introductory financial accounting (IFA) textbooks to answer the questions: (1) do the textbooks inculcate global mindsets? (2) How and the extent to which the textbooks reflect global mindsets? We analyzed the textbooks by attentively read the texts, followed by an in-depth discussion among the researchers to establish major representations of the texts. Findings from the analysis indicate that instead of promoting a broader view of the world that might instill and foster global mindsets in business students, the textbooks narrow-mindedly inculcate only a single perspective, which dominantly draws on the ethical values and assumptions of Anglo-American capitalism. Consequently, students are deprived of a critical understanding of the subject as well as denying them from developing a mindset required by the global business environments. Thus, this paper calls for recasting the presentation of accounting knowledge within IFA textbooks by inculcating multiplicity rather than uniformity to develop cognitive complexity. Moreover, accounting educators should provide students supplementary readings that offer alternative frameworks for more critical reflection. These recommendations are a way forward to improve teaching international business (IB) education in business schools by facilitating an in-depth understanding of IB in individual business functional disciplines.
摘要本研究考察了财务会计入门教材的内容,以回答以下问题:(1)这些教材是否灌输了全球思维?(2) 教科书如何以及在多大程度上反映全球心态?我们通过仔细阅读文本来分析教科书,然后在研究人员之间进行深入讨论,以建立文本的主要表征。分析结果表明,这些教科书并没有提倡更广泛的世界观,这可能会向商科学生灌输和培养全球心态,而是狭隘地灌输了一个单一的视角,主要借鉴了英美资本主义的道德价值观和假设。因此,学生们被剥夺了对该学科的批判性理解,也被剥夺了发展全球商业环境所需的心态的权利。因此,本文呼吁通过灌输多样性而非一致性来发展认知复杂性,从而重塑IFA教科书中会计知识的表述。此外,会计教育工作者应该为学生提供补充读物,为更批判性的反思提供替代框架。这些建议有助于深入了解各个商业功能学科的国际商业(IB),从而改进商学院的国际商业教育教学。
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引用次数: 3
Integrating Problem-based Learning with International Internships in Business Education 将基于问题的学习与商业教育中的国际实习相结合
IF 1.5 Q2 Social Sciences Pub Date : 2021-10-02 DOI: 10.1080/08975930.2022.2033667
R. Hermann, M. Amaral, M. Bossle
ABSTRACT The literature on international business teaching has contributed to the development of international internships as a learning pedagogy through three key areas: making sense of the students’ developed competences and prospective added employment value following their participation in international internships, the role of support structures in the organization of internships abroad, and more recently the pedagogical design of internships abroad. Thus, more recent research has taken a critical stance toward internships as a learning form, as serious gaps exist in the pedagogical elements required to connect internships with the broader theoretical elements of international business programs. The present study addresses these gaps through two research questions: i) How can educators design and implement problem-based international internships in business education? ii) What adjustments does the combination of these two active learning experiences in business education demand for small business schools, partner universities, and hosting organizations? The paper presents pedagogical action research that was conducted over two courses for international business internships in a Norwegian-Brazilian context for bachelor’s and master’s students. It contributes to the international business teaching literature in the following ways: First, the validated teaching framework argues for international internships that are linked to loosely defined problems at the host organization, which the student self-scopes and connects based on their theoretical knowledge from other courses. Second, by providing an in-depth discussion of problem-based learning and its applicability in international business practicums, we address the existing gap in the field regarding the pedagogical foundations of how students connect theory to practice during international internships. Third, the framework serves as a practical guideline for teaching and administrative staff who wish to develop international internship programs at home universities, supporting their ability to connect the practical aspects established in the literature with the additional organizational requirements arising from working with hosting organizations overseas.
关于国际商务教学的文献通过三个关键领域促进了国际实习作为一种学习教学法的发展:理解学生参与国际实习后的发展能力和潜在的附加就业价值,支持结构在组织海外实习中的作用,以及最近的海外实习教学设计。因此,最近的研究对实习作为一种学习形式持批评态度,因为在将实习与国际商业项目更广泛的理论要素联系起来所需的教学要素中存在严重的差距。本研究通过两个研究问题来解决这些差距:i)教育者如何在商业教育中设计和实施基于问题的国际实习?ii)结合这两种商业教育中的主动学习经验,小型商学院、合作大学和主办机构需要做出哪些调整?本文介绍了在挪威-巴西背景下为本科生和硕士生进行的两门国际商业实习课程的教学行动研究。它在以下方面为国际商务教学文献做出了贡献:首先,经过验证的教学框架认为,国际实习与东道国组织中定义松散的问题有关,学生可以根据自己从其他课程中获得的理论知识进行自我评估和联系。其次,通过深入讨论基于问题的学习及其在国际商务实习中的适用性,我们解决了该领域关于学生如何在国际实习中将理论与实践联系起来的教学基础的现有差距。第三,该框架为希望在国内大学开展国际实习项目的教学和行政人员提供了实用指南,支持他们将文献中建立的实际方面与海外主办机构工作所产生的额外组织要求联系起来的能力。
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引用次数: 3
Demographics and the Global Business Environment: A Book Review Essay 人口学与全球商业环境:书评
IF 1.5 Q2 Social Sciences Pub Date : 2021-10-02 DOI: 10.1080/08975930.2022.2043696
R. Aggarwal
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引用次数: 0
International Business Curricula: Responding to COVID-19 Challenges 国际商务课程:应对COVID-19挑战
IF 1.5 Q2 Social Sciences Pub Date : 2021-10-02 DOI: 10.1080/08975930.2022.2043686
R. Aggarwal, Yinglu Wu
The COVID-19 pandemic has brought significant changes to the world and is still impacting our work and life. There are likely to be some permanent impacts on our lives and higher education of this pandemic. In fact, higher education was in decline well before the COVID-19 pandemic. For example, US College enrollments have been declining every year since 2011 (down three million from 20 million students since then), while public university costs have increased 28% over the same period (Lee 2022). This decline in the number of students is likely to be long-lasting as it is driven by demographics, i.e., too few babies are born in the US. In addition, the COVID-19 led to disruptions in supply chains, and the slowdown in economies meant even fewer resources were available to higher education (Alon 2020). During the pandemic, traditional education methods heavily relied on face-to-face interactions became dangerous. Thus, COVID-19 hit US higher education with an enormous negative impact. The impact was similarly devastating in other developed countries and often more severe in less developed countries. As such, the effect of COVID 19 on higher education has been immediate, disruptive, and overwhelming, and institutions around the world had to react and respond quickly to the spread of the virus. We hope that the global pandemic will end soon in the future, but we also expect that some of the economic and social changes caused by the pandemic will remain even after the pandemic is vanquished. Business educators need to adapt to the enduring changes to both the business world and higher education, which is even more true for international business educators. The impact of the global pandemic on international business, compared to other business disciplines, is undoubtfully more intrusive and radical, as the IB discipline sets its roots in operating at an international or global scale. In the following few paragraphs, we highlight some challenges that IB educators face in the process of adapting to the “new normal” of the postpandemic world. But, more importantly, we want to encourage educators to channel these COVID-19-related challenges into opportunities for developing pedagogies, curriculums, and programs that can better satisfy the shifting nature of education, especially in the IB domain. JOURNAL OF TEACHING IN INTERNATIONAL BUSINESS 2021, VOL. 32, NOS. 3–4, 195–201 https://doi.org/10.1080/08975930.2022.2043686
新冠肺炎疫情给世界带来重大变化,仍在影响着我们的生产和生活。这次大流行可能会对我们的生活和高等教育产生一些永久性的影响。事实上,早在COVID-19大流行之前,高等教育就在下降。例如,自2011年以来,美国大学入学人数每年都在下降(从那以后的2000万学生减少了300万),而公立大学的成本同期增长了28% (Lee 2022)。学生人数的下降可能会持续很长时间,因为这是由人口统计因素造成的,即美国出生的婴儿太少。此外,2019冠状病毒病导致供应链中断,经济放缓意味着可用于高等教育的资源更少(Alon 2020)。在大流行期间,严重依赖面对面互动的传统教育方法变得危险。因此,新冠肺炎给美国高等教育带来了巨大的负面影响。这种影响在其他发达国家同样具有破坏性,在欠发达国家往往更为严重。因此,COVID - 19对高等教育的影响是直接的、破坏性的和压倒性的,世界各地的机构必须对病毒的传播做出反应和迅速应对。我们希望,这一全球流行病将在未来不久结束,但我们也期望,这一流行病造成的一些经济和社会变化,即使在这一流行病被消灭之后,仍将继续存在。商业教育工作者需要适应商业世界和高等教育的持久变化,这对国际商业教育工作者来说更是如此。与其他商业学科相比,全球疫情对国际商业的影响无疑更具侵入性和根本性,因为IB学科的根基在于在国际或全球范围内开展业务。在以下几段中,我们强调IB教育工作者在适应大流行后世界“新常态”的过程中面临的一些挑战。但更重要的是,我们希望鼓励教育工作者将这些与covid -19相关的挑战转化为发展教学法、课程和计划的机会,以更好地满足教育性质的变化,特别是在IB领域。国际商务教学杂志,2021年,第32卷,第3-4期,195-201 https://doi.org/10.1080/08975930.2022.2043686
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引用次数: 1
Implementing Integrated Content and Language in Higher Education in Accounting Classes: Implication for International Business Teaching 在高等会计教学中实施内容与语言的整合:对国际商务教学的启示
IF 1.5 Q2 Social Sciences Pub Date : 2021-10-02 DOI: 10.1080/08975930.2022.2033668
Carlos A. F. Sampaio, Mónica Régio, M. Morgado
ABSTRACT Companies’ demands and competition in the job market push International Business students to become ready to work in multilingual environments where English is the main language of communication. Rather than expecting students to learn English by exposure or on their own there are content and language integrated approaches (such as Content and Language Integrated Learning (CLIL) and Integrating Content and Language in Higher Education (ICLHE)) which support the development of a language while the student learns specific content. Using a case study approach, the study approaches the collaborative work of an Accounting teacher and an English for Specific Purposes (ESP) teacher in tertiary education, through the process of planning, designing, and implementation of a teaching module on Accounting. Results show that the teachers’ collaborative work for the construction and implementation of the integrated CLIL module produced positive outcomes for the teaching and learning process. Furthermore, students found the used methods highly motivating and engaging, contributing positively to their future professional careers. It is argued that the CLIL approach may be beneficial and approximates the environment of International Business, by demanding collaboration of individuals from different contextual backgrounds, whose main language is not English and promoting bilingualism and cross-cultural competence development.
公司的需求和就业市场的竞争促使国际商务学生准备好在英语为主要沟通语言的多语言环境中工作。与期望学生通过接触或自学来学习英语不同,有内容和语言集成方法(如内容和语言集成学习(CLIL)和高等教育内容和语言集成(ICLHE)),这些方法在学生学习特定内容的同时支持语言的发展。本研究采用案例研究的方法,通过规划、设计和实施会计教学模块的过程,探讨了高等教育中会计教师和专门用途英语(ESP)教师的协同工作。结果表明,教师对CLIL集成模块的构建和实施的协同工作对教与学过程产生了积极的影响。此外,学生们发现所使用的方法具有很强的激励作用和吸引力,对他们未来的职业生涯有积极的贡献。本文认为,CLIL教学方法可能是有益的,并且接近国际商务的环境,它要求来自不同语境背景的个人合作,他们的主要语言不是英语,并促进双语和跨文化能力的发展。
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引用次数: 1
Cross-Cultural Management Education: Core for Business Students in the 21st Century 跨文化管理教育:21世纪商科学生的核心
IF 1.5 Q2 Social Sciences Pub Date : 2021-04-03 DOI: 10.1080/08975930.2021.1960242
Hadia Fakhreldin, Noha Youssef, M. Anis
ABSTRACT The study examines the impact of introducing several cross-cultural management courses in the undergraduate program of a business school on the students’ cultural intelligence level and on their ability to manage conflict more effectively. The experimental method is used where students in the experimental and the control groups respond to the same survey at three different times (240 students); the focus group method is used with a group of nine students from the experimental group to obtain a deeper understanding of the results of the statistical analysis. The findings suggest a positive and significant effect of the cross-cultural management courses on the cultural intelligence level and the conflict management styles of students with obvious differences between male and female students. The findings confirm the importance of these courses and recommend making cross-cultural management courses core for all students to support their future global employability. Furthermore, experiential and blended learning techniques can replace international exposure, which is timely considering the constraints imposed on international travel due to COVID19. The study suggests a helpful insight to international business educators that can support the process of developing their programs through introducing specific courses and complementary teaching techniques that are effective and timely.
摘要本研究考察了在商学院本科生课程中引入几门跨文化管理课程对学生文化智力水平和更有效地管理冲突能力的影响。使用实验方法,实验组和对照组的学生在三个不同的时间对同一调查做出反应(240名学生);采用焦点小组法对实验组的9名学生进行了分组,以加深对统计分析结果的理解。研究结果表明,跨文化管理课程对学生的文化智力水平和冲突管理风格有着积极而显著的影响,男女学生之间存在明显差异。研究结果证实了这些课程的重要性,并建议将跨文化管理课程作为所有学生的核心,以支持他们未来的全球就业能力。此外,体验式和混合式学习技术可以取代国际接触,考虑到新冠肺炎对国际旅行的限制,这是及时的19。这项研究为国际商业教育工作者提供了一个有用的见解,他们可以通过引入有效和及时的特定课程和补充教学技术来支持课程的开发过程。
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引用次数: 1
Unpacking Cultural Intelligence: Cultivating Ethnorelativism in International Business Education 打开文化智慧的大门:在国际商务教育中培养民族宽容主义
IF 1.5 Q2 Social Sciences Pub Date : 2021-04-03 DOI: 10.1080/08975930.2021.1960244
Ru-Shiun Liou, Shaista Nisar, Kevin Lee, Deirdre P. Dixon, Julie L. Pennington
ABSTRACT In light of diverse designs of the international business (IB) curriculum, this study investigates how the IB curriculum that requires students to major in a functional area enhances students’ cultural intelligence as well as differentiates the effect of students’ study abroad experience above and beyond various functional IB courses. By conducting qualitative focus groups and a quantitative survey in the United States, we find that although students’ past study abroad experiences improved their cultural intelligence (CQ), the IB education curriculum, even without a study abroad component, plays a pivotal role in improving students’ ethnorelativism, which leads to increased CQ. The finding of the current study supports that IB programs focusing on curriculum that enhances students’ ethnorelativism will help students develop CQ despite lacking study-abroad opportunities due to various travel restrictions, such as the ones caused by the COVID-19 pandemic. In addition, ethnorelativism in its own right has become a salient issue in the current climate of rising intolerance against minorities of different cultural backgrounds. We offer suggestions in the IB curriculum to further foster students’ ethnorelativism and CQ.
针对国际商务(IB)课程的多样化设计,本研究探讨了要求学生主修某一功能领域的IB课程如何提高学生的文化智力,以及在各种功能IB课程之外区分学生留学经历的效果。通过在美国进行定性焦点小组和定量调查,我们发现,尽管学生过去的留学经历提高了他们的文化智力(CQ),但IB教育课程(即使没有留学成分)在提高学生的民族相对主义方面发挥了关键作用,从而提高了CQ。本次研究的结果支持了这样的观点:尽管由于新冠肺炎疫情等各种旅行限制,学生们缺乏出国留学的机会,但以提高学生的民族相对主义课程为重点的IB课程,将有助于培养学生的文化智商。此外,在当前对不同文化背景的少数民族日益不容忍的气氛中,民族相对主义本身已成为一个突出问题。我们在IB课程中提出了进一步培养学生的民族相对主义和文商的建议。
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引用次数: 3
The Effects of Work-integrated Education and International Study Exchange Experience on Academic Outcomes 工作整合教育和国际学习交流经验对学业成绩的影响
IF 1.5 Q2 Social Sciences Pub Date : 2021-04-03 DOI: 10.1080/08975930.2021.1960243
Louis T. W. Cheng, C. Armatas, J. Wang
ABSTRACT In this paper, we report on the analysis of data collected from 684 students majoring in Accounting and Finance, to examine the relationship between academic outcomes and Work-integrated Education (WIE) and International Study Exchange (ISE) experiences. Both WIE and ISE are common elements of undergraduate business education because of the benefits to students’ skills development they provide, particularly in the areas of graduate attribute development. This study examined the relationship between the change in students’ academic performance and the amount and type of WIE a student undertook and whether or not they participated in an ISE. Findings showed that both completing a higher amount of WIE and undertaking an ISE are positive predictors of change in a student’s grade point average. In addition, students who undertook industry-relevant WIE or WIE sourced by the school had higher grades on graduation. As well as benefits to overall academic achievement, the results showed that students who participated in ISE had significantly higher grades in the final year, major project, as well as a higher grade on graduation. Furthermore, undertaking an ISE and also doing extra WIE had the greatest effect on change in GPA. These findings strongly suggest that relevant WIE and ISE experiences are valuable for helping students be academically more successful when they return to study at their home institution.
摘要在本文中,我们对684名会计与金融专业学生的数据进行了分析,以检验学业成绩与工作综合教育(WIE)和国际学习交流(ISE)经验之间的关系。WIE和ISE都是本科商业教育的常见元素,因为它们对学生的技能发展有好处,特别是在研究生属性发展领域。本研究考察了学生学习成绩的变化与学生参加的WIE的数量和类型以及他们是否参加ISE之间的关系。研究结果表明,完成更高数量的WIE和进行ISE都是学生平均绩点变化的积极预测因素。此外,从事行业相关WIE或学校提供的WIE的学生在毕业时成绩更高。除了有利于整体学业成绩外,研究结果显示,参加ISE的学生在最后一年、专业项目和毕业时的成绩都明显更高。此外,进行ISE和额外的WIE对GPA的变化影响最大。这些发现有力地表明,相关的WIE和ISE经验对于帮助学生在返回母校学习时在学业上取得更大成功是有价值的。
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引用次数: 1
Improving Translation Teaching for Transnational Business: Voices of Translators from Chinese Enterprises in Africa 改进跨国商务翻译教学:中国驻非洲企业翻译的声音
IF 1.5 Q2 Social Sciences Pub Date : 2021-04-03 DOI: 10.1080/08975930.2021.1960245
Guoliang Zhang, Lifei Wang, Bingbing Ai
ABSTRACT Under the influence of economic globalization, Chinese enterprises are seeking more international market shares, and Africa is one of their crucial markets. This calls for translators who are experienced in multilingual business communication, which brings a challenge for business translation education in Chinese universities. In this paper, a qualitative case study is used to explore the perceptions of a cohort of translators working for globalized enterprises in Africa. This study uses a practical and bottom-up perspective to examine the status quo and the challenges encountered by translators in a transnational business setting. These translators’ experiences and reflections offer a close-up view of communication and language services in Chinese transnational enterprises, and solutions are suggested for improving the teaching of business translation at universities in this era of international transactions. The practitioners’ suggestions offer insights into business translation teaching in Chinese universities and other parts of the world.
在经济全球化的影响下,中国企业正在寻求更多的国际市场份额,而非洲是其重要的市场之一。这就需要具有多语种商务交际经验的翻译人员,这给我国高校商务翻译教育带来了挑战。本文采用定性案例研究的方法探讨了在非洲为全球化企业工作的一群翻译的看法。本研究从实践和自下而上的角度考察了跨国商务背景下翻译的现状和面临的挑战。这些译者的经历和思考,让我们对中国跨国企业的交际和语言服务有了一个近距离的了解,并为在这个国际交易时代改善高校商务翻译教学提出了一些建议。从业人员的建议为中国和世界其他地区的大学商务翻译教学提供了见解。
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引用次数: 0
Cross-Cultural Competence Development for Business Students 商科学生跨文化能力的培养
IF 1.5 Q2 Social Sciences Pub Date : 2021-04-03 DOI: 10.1080/08975930.2021.1987021
R. Aggarwal, Yinglu Wu
In today’s global economy, cross-cultural competence, or cross-culture intelligence (CQ), has become one of the critical skills for managers of various functions within an organization. Given the increasing diversity in all companies, the value of developing cross-cultural competence for improving company performance is not limited just to multinational corporations, but extends to all organizations. Likewise, the education and training of crosscultural competence are not limited to students who major in international business. Indeed, it is a necessity for all students but certainly for all business students. Scholars across all major business functions have argued the role of crosscultural competence in enhancing business outcomes. In marketing, CQ is necessary for better understanding and adapting to the diverse customer basse. CQ training is important not only for marketing managers but also for frontline marketing employees. For example, marketing managers’ CQ facilitates organizations’ marketing strategy adaptations in the global market and export performance (Magnusson et al. 2013). Service employees’ CQ is associated with improved customer loyalty outcomes in service encounters (Paparoidamis, Tran, and Leonidou 2019). Sales professionals can also benefit from CQ training with improved adaptive sales behaviors (Delpechitre and Baker 2017). In supply chain management, CQ influences the firms’ ability to manage cross-cultural relationships among supply chain partners. For example, managers’ CQ facilitates supply chain collaboration (Asree, Gopalan, and Zain 2016). Inter-cultural negotiators are more effective in using language to reduce social distance and achieve joint gains (Kern et al. 2012). In management and human resource development, employees’ individual CQ tends to enhance their job performance in both domestic setting (Nam and Park 2019) and international assignments (e.g., Che Rose et al. 2010). In addition, managers’ CQ is associated with positive leadership styles that facilitate other employees’ job performance (MacNab 2012).
在当今的全球经济中,跨文化能力或跨文化智力(CQ)已成为组织内各种职能管理者的关键技能之一。鉴于所有公司的多样性不断增加,培养跨文化能力对提高公司业绩的价值不仅限于跨国公司,而且延伸到所有组织。同样,跨文化能力的教育和培训也不局限于国际商务专业的学生。事实上,这对所有学生来说都是必要的,但对所有商科学生来说肯定是必要的。所有主要商业职能部门的学者都认为跨文化能力在提高商业成果方面的作用。在市场营销中,CQ对于更好地理解和适应多样化的客户基础是必要的。CQ培训不仅对营销经理很重要,对一线营销员工也很重要。例如,营销经理的CQ促进了组织在全球市场和出口绩效中的营销战略调整(Magnusson等人,2013)。服务员工的CQ与服务遭遇中客户忠诚度的提高有关(Paparodemis、Tran和Leonidou 2019)。销售专业人员还可以从CQ培训中受益,改善适应性销售行为(Delpechitre和Baker 2017)。在供应链管理中,CQ影响企业管理供应链合作伙伴之间跨文化关系的能力。例如,管理者的CQ促进了供应链协作(Asree、Gopalan和Zain,2016)。跨文化谈判者在使用语言减少社交距离和实现共同利益方面更有效(Kern等人,2012)。在管理和人力资源开发方面,员工的个人CQ倾向于在国内环境(Nam和Park 2019)和国际任务(例如,Che-Rose等人,2010)中提高他们的工作绩效。此外,管理者的CQ与积极的领导风格有关,这种领导风格有助于其他员工的工作表现(MacNab 2012)。
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引用次数: 5
期刊
Journal of Teaching in International Business
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