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Stem accounting: Effects of traditional and big data education, learning and intelligence on the accounting student's achievement
IF 6 2区 管理学 Q1 BUSINESS Pub Date : 2024-12-22 DOI: 10.1016/j.ijme.2024.101069
Mohammad Namazi , Zohreh Raiessi
STEM accounting has emerged as a significant accounting profession's evolution. Big data, as a part of pivotal technology part of STEM, has become ubiquitous and can revolutionize traditional accounting education. This study, in alliance with the STEM paradigms, aims to empirically compare the effect of “traditional accounting education” and “Big Data-based accounting education” on accounting students' achievement (ASA) in various accounting courses, when students' “learning” and “intelligence”, as mediating and moderating variables, are incorporated in this relation. By developing an accounting education's moderated - mediation model, adopting the pretest-posttest design and utilizing the experimental approach, we formed two experimental groups with traditional and Big Data-based methods participating in various accounting courses. For each course, one group was also considered as a “control” group. The study population encompasses all accounting students studying at the undergraduate level of a big university in Iran. The study sample includes 330 students. Applying structural equation modeling, our findings indicate that both Big Data-based and traditional education methods maintain a significant positive effect on ASA; but, the Big Data-base's effect is greater. However, when “learning” is used as the mediating variable, the Big Data's effect is not significant for any of the courses, and there is a very minor mediation; while the traditional method's effect is significant and leads to a medium mediation. Emotional intelligence, as a moderating variable, has no significant effect on the relationship between traditional and Big Data-based methods and the ASA. However, cognitive intelligence has an effect on some accounting courses. When intelligence and teaching methods' interaction is examined, the situation does not change and the emotional intelligence's variable is still unaffected. Although Big Data is useful for STEM accounting education, it is not always statistically significant and preferred in the education's process and its significance is contingent on the type of accounting courses and student's cognitive characteristics (such as learning). The findings' implications for educators and the future of accounting education are to synthesize Big Data and other contemporary IT information techniques in accounting courses and teaching. The role of the student's cognitive intelligence is also potent in this context. This study not only contributes to the extant research on Big Data accounting education but also sheds light on the STEM's accounting literature.
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引用次数: 0
Integrating sustainable development goals in management education: Impact on student knowledge, attitudes, and behaviors
IF 6 2区 管理学 Q1 BUSINESS Pub Date : 2024-12-20 DOI: 10.1016/j.ijme.2024.101116
A.B.A. Avelar , S.F. Mitchell , L.V. Sandes-Guimarães
This study aimed to assess the influence of incorporating Sustainable Development Goals (SDGs) into Management Education, specifically via an SDG Project, on the sustainability before and after their participation in the SDG project, and Behaviors (KAB) of undergraduate management students. The research utilized a quasi-experimental pre-test/post-test approach, employing the Self-Reported Sustainable Behavior Scale (SRSB) to assess cognitive, emotional, and conative dimensions of sustainability-related behavior. Data were gathered from 283 students across five semesters at an International Business School in the United States. The findings indicated improvements in KAB across the dimensions of the triple bottom line: social, economic, and environmental. The Principles for Responsible Management Education (PRME) and the SDG Project significantly influenced these shifts in KAB, emphasizing ethical decision-making and responsible management practices. The results establish a correlation between the SDG initiative and the self-reported sustainable behavior (SRSB) of the sample, demonstrating that the effort effectively influenced students' comprehension, beliefs, and actions about sustainability. This research underscores the effectiveness of incorporating SDGs into management education, thereby enriching the literature on Sustainability in Management Education (SiME). It featured the capacity of business schools to cultivate future leaders dedicated to sustainable practices via curriculum innovations such as the SDG Project. The study emphasizes the importance of incorporating SiME inside higher education institutions and among educators to promote sustainable development and deliver high-quality education, hence fostering a sustainability mindset among future decision-makers. The evaluation gauges students' views on sustainability and their self-reported involvement in sustainable practices, providing valuable insights into current instructional methodologies.
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引用次数: 0
More resources or less demands? A three-wave longitudinal study on student well-being and perceived employability in entrepreneurship courses
IF 6 2区 管理学 Q1 BUSINESS Pub Date : 2024-12-18 DOI: 10.1016/j.ijme.2024.101120
Maike Liu , Xiayu Tong , Leilei Zhao , Wenjun Cai
Building on the study demands-resources model, this study investigates the relationships between study resources and demands, student well-being and their perceived employability. A total of 518 students completed a questionnaire at the beginning, middle, and end of an entrepreneurship course. Structural equation modelling revealed that study resources, such as teacher-student and student-student relationships, positively related to study engagement. In contrast, study demands, including role conflict and emotional demands, positively related to emotional exhaustion. In turn, study engagement positively related to students’ perceived employability over time, whereas the impact of emotional exhaustion on perceived employability was not significant. Additionally, we proposed the moderation effect of study resources on the relationship between study demands and emotional exhaustion. Contrary to expectations, the results showed that teacher-student relationships strengthened the effect of role conflict on emotional exhaustion. This study contributes to the literature by providing empirical insights into the relationships between study resources and demands, student well-being, and employability development. The findings also have practical implications for improving teaching pedagogies of entrepreneurship courses.
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引用次数: 0
Empowering future entrepreneurs: The impact of franchise courses on undergraduate and MBA students
IF 6 2区 管理学 Q1 BUSINESS Pub Date : 2024-12-11 DOI: 10.1016/j.ijme.2024.101108
Denise M. Cumberland , Brian Holahan , Gary D. Jones
The franchise business model is a well-established form of enterprise in the U.S., crosses numerous sectors, and is expanding rapidly in developing countries. The economic impact franchises have on the economy provides an opportunity for Higher Education Institutions (HEIs) to help cultivate franchising as a viable business model or career pathway. Some HEIs are beginning to show interest in franchising as an entrepreneurial endeavor worthy of standalone courses. This study examined whether standalone courses on franchising, taught at a Midwestern University in the U.S., would increase students' knowledge regarding the franchise business model, improve students’ attitudes towards franchising, improve entrepreneurial self-efficacy, and increase intention/desire to work in a franchise. T-test results from pre-post surveys show that knowledge about the franchise business model, entrepreneurial self-efficacy, and desirability for a career in franchising all increased among undergraduate and MBA students enrolled in the franchising courses. Additionally, when these variables were examined for underrepresented minorities and women, groups historically marginalized in the entrepreneurship domain, results were significant.
特许经营模式在美国是一种成熟的企业形式,横跨众多行业,并在发展中国家迅速扩展。特许经营对经济的影响为高等教育机构(HEIs)提供了一个机会,将特许经营作为一种可行的商业模式或职业途径加以培育。一些高等院校开始对特许经营表现出兴趣,将其视为一种值得开设独立课程的创业努力。本研究考察了美国中西部一所大学开设的特许经营独立课程是否会增加学生对特许经营商业模式的了解、改善学生对特许经营的态度、提高创业自我效能感,以及增加在特许经营企业工作的意向/愿望。前后调查的 T 检验结果表明,参加特许经营课程的本科生和 MBA 学生对特许经营商业模式的了解、创业自我效能感和从事特许经营职业的愿望都有所提高。此外,当针对在创业领域历来被边缘化的少数族裔和女性群体对这些变量进行研究时,结果非常显著。
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引用次数: 0
Motivation by role models: Do they inspire or discourage us? Investigating the link between role models and entrepreneurial career intentions
IF 6 2区 管理学 Q1 BUSINESS Pub Date : 2024-12-10 DOI: 10.1016/j.ijme.2024.101090
Noor ul Amin , Ataullah Kiani , Nisar Ahmad , Qingxiong Weng
While prior research has suggested links between role models and individuals' entrepreneurial career intentions (ECIs), there is a scarcity of empirical research on the impact of entrepreneurial role models (ERMs) (i.e., positive vs negative) on employees' ECIs in small and medium-sized enterprises (SMEs). To address this gap, our study draws on social learning theory (SLT) and conducts two experimental studies to examine the impact of role models in the workplace. We collected data from 216 students in Eastern China to analyse the effects of positive role models, and 198 for negative role models. Our findings demonstrate that successful role models have a significant impact on employees' ECIs. Additionally, the fear of failure (FOF) plays a substantial role in diminishing employees' ECIs. We also find that negative role models significantly impact employees' ECIs and should not be ignored while considering the importance of attaining an entrepreneurial career. Our study contributes to the literature by shedding light on the importance of ERMs in shaping employees' ECIs and highlights the role of fear of failure in this process. Finally, the study offers implications for both theory and practice.
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引用次数: 0
Exploring the effect of students’ engagement in entrepreneurship competitions on their entrepreneurial intention
IF 6 2区 管理学 Q1 BUSINESS Pub Date : 2024-12-05 DOI: 10.1016/j.ijme.2024.101103
Famei Shen , Jie Li , Linyu Li , Xie He , Haorui Li , Shuai Yang
Since entrepreneurship serves as an important catalyst for national economic development, there has been a growing number of entrepreneurship courses, as well as innovation and entrepreneurship competitions, available in universities. In accordance with imprinting theory and social cognitive theory, this research investigates whether students with high engagement in entrepreneurship competitions (EECs) have greater entrepreneurial intention (EI). We conducted a questionnaire survey and obtained 229 valid responses from a professional data collection platform to test our hypotheses through Hayes' PROCESS macro. The findings show that students' EECs are positively correlated with their EI and that this relationship is mediated by their entrepreneurial self-efficacy (ESE). Furthermore, students’ entrepreneurial orientation (EO) moderates the mediating effect of EECs on their EI via ESE. We discuss the theoretical and practical implications in line with our findings and provide some directions for future research.
由于创业是国家经济发展的重要催化剂,大学中的创业课程以及创新创业竞赛越来越多。根据印记理论和社会认知理论,本研究探讨了参与创业竞赛(EECs)程度高的学生是否具有更强的创业意向(EI)。我们通过专业数据收集平台进行了问卷调查,获得了 229 份有效答卷,并通过 Hayes 的 PROCESS 宏检验了我们的假设。研究结果表明,学生的 EECs 与他们的 EI 呈正相关,而这种关系是由他们的创业自我效能感(ESE)中介的。此外,学生的创业取向(EO)通过 ESE 调节了 EECs 对 EI 的中介效应。我们根据研究结果讨论了理论和实践意义,并为今后的研究提供了一些方向。
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引用次数: 0
Going beyond ‘I’ vs ‘you’- effectiveness and mechanism of yoga based practices in management education to mitigate interpersonal conflict
IF 6 2区 管理学 Q1 BUSINESS Pub Date : 2024-12-05 DOI: 10.1016/j.ijme.2024.101089
Chirag Dagar , Aditya Agrawal , Ashish Pandey
While collaborative functioning can yield rich dividends, aimless conflicts are detrimental to organizations. Herein, management education would be instrumental in imparting ways to effectively manage interpersonal conflicts (IPC) among management students, the future business leaders. The spiritual discipline of yoga offers a promising line of inquiry. We propose that yoga-based practice (YBP) can curtail IPC by enhancing pro-social behaviors (PSB) and positive emotions (PE) and reducing wandering mind (WM). To test the hypotheses, two studies were conducted. In Study 1 (n = 113), a survey design, we performed confirmatory factor analysis that supported the measurement model. Study 2 employed a randomized controlled experimental design to investigate the impact of YBP and mediation process. The results from analysis of variance (ANOVA) demonstrated that, compared to the control group (n = 56), YBP reduced IPC and WM while enhancing PE and PSB in the experiment group (n = 57). Path analysis indicated that only WM mediated the impact of YBP on PSB and the impact of YBP on IPC was mediated by PSB. This research expands the literature on conflict management and contemplative practices in management education, noting yoga's practical value in developing conflict management skills and positive social behaviors.
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引用次数: 0
Developing future engineering leaders: Evaluating a novel entrepreneurship education course
IF 6 2区 管理学 Q1 BUSINESS Pub Date : 2024-12-05 DOI: 10.1016/j.ijme.2024.101084
Yuko Suto, Hirokazu Moriya, Yoshiaki Ikenoue, Yasumasa Sasaki
Entrepreneurship education is offered to engineering undergraduates at a research-intensive university as an extracurricular course designed to train the next generation of leaders. The key ability that should be cultivated from the first year of an engineering undergraduate's education is to adopt a bird's eye view of the world, analyse its changes based on various numerical data, identify the essence of these changes, and formulate global strategies. This study aims to theoretically position the course, develop a method for evaluating entrepreneurship education, and conduct structural evaluation of the course using this method. Partial least squares/projection of latent structures (PLS) regression was used to determine the relationships between content and methods, student attributes, and essential abilities, as well as between these variables and the developed entrepreneurial/entrepreneurship competencies. Three pairs of latent factors were identified: conducting market research on the external environment – coping with uncertainty and developing a vision and strategy; receiving feedback on new draft business proposals – choosing social business; and experience in using financial statements and indicators – financial thinking. The course developed entrepreneurial/entrepreneurship competencies such as learning skills and attitudes, interpersonal skills, financial and economic literacy, marketing skills, opportunity skills, and strategic skills in engineering undergraduates. This study proposed a method to evaluate entrepreneurship education applying PLS regression to learners' deliverables, along with a diagrammatic framework for entrepreneurship education, especially for practitioners.
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引用次数: 0
Entrepreneurship education stimulates entrepreneurial intention of college students in China: A dual-pathway model
IF 6 2区 管理学 Q1 BUSINESS Pub Date : 2024-12-04 DOI: 10.1016/j.ijme.2024.101107
Zonghua Liu , Ming Zhang , Yulang Guo , Tianping Mao , Shangkun Deng , Yi Li
The "Mass Entrepreneurship and Innovation" strategy in China has brought increased attention to entrepreneurship education (EE) from public policymakers and universities. This study aims to examine the direct influence of EE on the entrepreneurial intention (EI), as well as the mediating effects of entrepreneurial passion (EP) and entrepreneurial self-efficacy (ESE) on this relationship between EE and EI. Additionally, this study explores the moderating role of hukou in this process. Data from 519 college students across 5 universities was used for correlation, mediation, and moderation analysis. The results indicate that EE has a positive impact on EI, and that EP and ESE partially mediate this relationship between EE and EI. Furthermore, hukou not only moderates the relationship between EE and EI, but also moderates the relationship between EP, ESE, and EI.
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引用次数: 0
Role of perceived threats and knowledge management in shaping generative AI use in education and its impact on social sustainability 感知到的威胁和知识管理在塑造人工智能在教育中的生成性应用中的作用及其对社会可持续性的影响
IF 6 2区 管理学 Q1 BUSINESS Pub Date : 2024-11-30 DOI: 10.1016/j.ijme.2024.101105
Mostafa Al-Emran , Noor Al-Qaysi , Mohammed A. Al-Sharafi , Mana Khoshkam , Behzad Foroughi , Morteza Ghobakhloo
Despite the rapid advancement and integration of Generative AI in various sectors, understanding its role in promoting social sustainability, particularly within the educational domain, remains unexplored. This research is propelled by the urgent need to explore this underexamined area, especially given the critical importance of social sustainability in ensuring equitable and inclusive educational outcomes. To address this gap, this study develops an integrated model that combines the insights of the Technology Threat Avoidance Theory (TTAT), the Technology-Environmental, Economic, and Social Sustainability Theory (T-EESST), and key knowledge management (KM) factors (knowledge acquisition and knowledge application). Using PLS-SEM, the proposed model was evaluated based on data collected through an online survey from 378 university students. The results showed that while perceived threats have a significant negative impact on Generative AI use, knowledge acquisition and knowledge application emerge as critical drivers for its effective use. Interestingly, using Generative AI was found to promote social sustainability significantly and positively. In addition to its theoretical contributions, this study underscores the need for a nuanced understanding of the barriers and enablers of Generative AI adoption, offering valuable insights for various stakeholders aiming to leverage AI tools for sustainable educational outcomes.
尽管生成式人工智能在各个领域的快速发展和整合,但了解其在促进社会可持续性方面的作用,特别是在教育领域,仍未得到探索。迫切需要探索这一未被充分研究的领域,特别是考虑到社会可持续性在确保公平和包容性教育成果方面的至关重要性,推动了这项研究。为了解决这一差距,本研究开发了一个集成模型,该模型结合了技术威胁避免理论(TTAT)、技术-环境、经济和社会可持续性理论(T-EESST)和关键知识管理(KM)因素(知识获取和知识应用)的见解。利用PLS-SEM对378名大学生的在线调查数据进行了评估。结果表明,虽然感知到的威胁对生成式人工智能的使用产生了重大的负面影响,但知识获取和知识应用成为有效使用其的关键驱动因素。有趣的是,使用生成式人工智能被发现可以显著和积极地促进社会可持续性。除了其理论贡献外,本研究还强调了对采用生成式人工智能的障碍和推动因素进行细致入微的理解的必要性,为旨在利用人工智能工具实现可持续教育成果的各种利益相关者提供了有价值的见解。
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引用次数: 0
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International Journal of Management Education
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