Emerging pathways for critical futures research: Changing contexts and impacts of social theory

There has always been a critical, emancipatory tradition within futures studies. Although those voices can still be heard, there has been a growing tendency for futures studies to be driven by more utilitarian needs in business and government. Whilst it is positive that futures thinking and research is increasingly valued within corporate and policy-making settings, much of that work appears to lack genuine plurality of worldviews and interests.The paper traces the changing contexts for futures research over the past 25 years. It argues that futures research needs to be viewed as part of the re-politicisation – in the Habermasian sense – of technocratic decision-making. It suggests that there are three particular reasons for revisiting the need for criticality in futures research: the increasing acknowledgement of systemic interrelatedness (ecological, social, economic), a growth in the forward-looking socio-economic paradigm that permeates both business and policy, and the challenge of theory development. Drawing on social theory and futures research, we suggest three pathways for revived critical futures research: socio-technical practices, future-oriented dialectics, and socio-economic imaginaries. As a result, the paper calls for development in futures studies that would dialectically integrate and overcome the dichotomy between instrumentalisation and (critical) theorising that can be currently understood as somewhat antagonistic. In order to find a balance between these antagonistic dimensions, futures research should be more engaged in enabling critique and revealing assumptions and interests.     

Preparing for the professional futures field:: Observations from the UHCLC futures program

The futures field is an arena of increasing interest and activity. This article seeks to: (1) provide general information about key information sources for directed inquiry into futures studies; (2) sketch the origins and current status of the graduate program in Studies of the Future offered by the University of Houston at Clear Lake City—currently the largest and most comprehensive program of its kind; (3) Describe the methodology used in a recent strategic planning and program development project to update the UHCLC program; and (4) convey some guiding observations on teaching and research in futures studies, and on helping students find appropriate employment.     

Towards an orientation of higher education in the post Rio + 20 process: How is the game changing?

The purpose of this paper is to identify and assess the implications of sustainable development for the future orientation of higher education, especially after the 2012 United Nations Conference on Sustainable Development (Rio + 20). A qualitative trend analysis is being used for this purpose, in the context of which three macro trends are combined: (1) higher education that has been developed via five periods; (2) sustainable development that has evolved through three stages; and (3) the nexus between sustainable development and higher education which has strengthened through three phases. The simultaneous analysis of the macro trends regarding their possible interactive effects (through an expert panel discussion) demonstrates that higher education and universities under the influence of sustainable development elements are entering into a new era in which the function of “higher education for sustainable development” could be interpreted as the seeds of a newly emerging mission for universities. In this regard, it is expected that the concept of “sustainable university” is likely to become more common to meet the emerging mission. Consistent with the Rio + 20 outcomes, the authors analyzed the concept of “sustainable university” and identified the fact that it is practically divided into three interrelated and complementary categories, namely social-, environmental-, and economic-oriented university in pursuit of actualizing sustainable development.     

高校科技投入与多元化科研资金的筹集模式

在我国的科研机构系统中,高等学校的科学研究和科技活动一直占有独特而重要的地位。近些年来,高校的科研经费在不断增长,科研成果的质量和数量在逐步提升,科研成果的转化在逐年递增。但是还要看到,目前我国高校科技经费的投入还远远不能满足其科研发展的需要,高校科研经费的配置还不尽合理。因此,增加经费总量投入和调整布局结构对高校科研进一步发展具有重要的意义。     

Understanding the institutional challenges and impacts of higher education reforms in Indonesia

ABSTRACT

This paper contributes to the academic literature on policy-making at the global level by empirically showing the nature and institutional challenges of higher education reforms under NPM principles. The authors explain the key strategies adopted by Indonesia’s government and the problems it faced in reforming its higher education system. The overall result was negative. The Indonesian reforms will not bring about meaningful outcomes unless the existing institutions, and the environment in which they operate, are also reformed.     

Applied Research in Accounting: A Commentary*

The mission of Canadian Accounting Perspectives is to provide a forum for “applied research” in accounting, but this key term is not defined. I identify three forms of applied research: (1) the use of existing knowledge to find solutions to current problems; (2) the use of positivist research methods to conduct critical tests between current alternative accounting methods and to identify empirical regularities that contribute to the development of technologies of practice; and (3) the use of disciplined inquiry and action research to develop mid‐range theory and generate empirical results that advance the interests or increase the capabilities of an identified community. This third form of applied research may provide the best approach to bridging the schism between academe and practice.     

The spatial effects of information technology: Some literature

The conclusion emerging from comparing many studies is that information technologies can indeed encourage and also substitute for the physical movement of goods and people, with consequences for centralisation and decentralisation. Which of the two effects will appear in any given case appears to depend more on factors other than the choice of technology.     

The Impact of Journal Rankings on Australasian Accounting Education Scholarship – A Personal View

Abstract

The higher education environment in which academics currently find themselves is one characterised by corporatisation and commodification. The pursuit of scholarly academic research is increasingly plagued by quantification, ranking pursuits, and what might be referred to as a ‘publication’ maximisation culture. This paper provides reflective insight into the impact felt of journal rankings on Australasian accounting education research. The paper challenges the short-termism and narrow focus currently adopted by many business faculty executives, who continue to use journal rankings as the sole measure of academic performance. The paper argues that this results in incentive schemes not too dissimilar to that recently found within the financial industry. The paper concludes that such a narrow approach to measurement should be abandoned in order to encourage creativity and innovation in business research that assists in solving business problems today and well into the future.     

Getting value for money from your science park

Based on 34 semi-structured interviews covering 25 university–industry collaborations (UICs) at science parks attached to Danish and Norwegian universities, this paper focuses on aspects of value creation and how to measure the performance of UICs. The research findings have resulted in a set of relevant performance measures for the UICs that have the potential to become levers of management for the modern-day university seeking to enhance the pay-off from its third core (mission) activities.     

Consumer education and everyday futures work

The purpose of this article is to draft new tasks for consumer education in a transformed and transforming world and consumption situation. The basic claim is that consumer education needs to become empowering or emancipatory, and that this can be reached through emphasizing the futures aspect and skills concerning everyday futures work. The functions of traditional consumer education can be described as socializative, preventive and corrective. This is not enough in a rapidly changing world in which consumers face completely new challenges. Section 2 of this article studies changes focal to the individual consumer. In Section 3 I define the basic functions of a household as an economic unit, consumption and consumer education. In Section 4 I continue the analysis of the functions of consumer education with the help of the neologism everyday futures work, which is grounded on the application of Joseph Nuttin's theory of action. I also argue that to fulfill an empowering function, consumer education has to emphasize the futures aspect. The core concept here is futures-will, which highlights the dynamic character of human action. In Section 5 I suggest relevant solutions for consumer education in relation to the challenges and functions of consumption described above as well as explain how the enhancing of everyday futures work skills could be applied in the framework of the cycle of human action. I conclude the article by discussing some recent topics in consumer education to show that consumer education thinking is in some measure - even if not often explicitly expressed - converging with futures education.     

Efficiency in accounting education: evidence from Turkish Universities

It is important to see efficiency of accounting education in order to fully understand the operational environment of companies. In this study, the 45 public universities in Turkey was investigated by using Data Envelopment Analysis [DEA]. In order, some definitions for the outputs and inputs are required for the model. The criteria developed by American Assembly of Collegiate Schools of Business (AACSB) is used as definitions for inputs, is used and the result of the Selection Exam for Public Personnel [SEPP] is used to measure efficiency in accounting education. According to our results, Turkish universities are successful in producing the most appropriate output. They are usually using their input components in a favorable way. According to our model accounting education delivered in the undergraduate programs of the higher education system in Turkey is generally effective. But universities are using resources excessively to get the output. On the departmental basis, Turkish universities are technically effective to a great extent. It is determined that the departments of labor economics, industrial relations and partially public finance are more effective departments. According to resource usage, while the most effective departments are departments of public finance, departments of business administration are the most ineffective ones.     

政府间高等教育投资责任划分研究——教育收益区域性与外溢性的视角

教育收益的受益主体是受教育者和社会。学费,体现了受教育者个人的教育成本分担,政府投资,体现了作为教育社会受益主体代表——政府的公共责任。从地域上考察,教育收益具有天然的区域性和外溢性特点,在受益一能力一责任一权利对等的原则下,如何在中央与地方之间科学合理的划分教育财政责任,是教育财政体制的一个重大问题。在我国,存在中央政府高等教育投资责任既越位又缺位,地方政府高等教育投资责任既缺失又过度的双重矛盾与困惑。重构、明晰政府间高等教育责任,改革中央与地方共建高校机制,是我国高等教育财政体制改革的目标与重点。     

民族院校经管类人才产学研合作教育的探索与实践——以大连民族学院经济管理学院为例

民族院校经管类人才产学研合作教育,以提高学生综合素质和职业能力为内容,以培养技术应用型人才为目标。大连民族学院经济管理学院在课程体系和教学内容、人才培养模式、师资队伍培养、校外实践教学基地等多方面进行探索与实践,全面提高少数民族应用型经济管理人才培养质量。     

新时期对大学生进行爱国主义教育的路径选择

爱国主义教育是教育领域永恒的主题,坚持以校园文化活动为载体对大学生进行爱国主义教育,是行之有效的教育途径。针对青年学生的心理特点,采用寓教于乐方式,将爱国主义教育融入丰富多彩的校园文化活动之中。对大学生进行爱国主义教育路径选择时应注意以下三方面:首先,爱国主义教育活动的立意设计。其次,显性与隐性教育活动并举。最后,从大教育着眼,从小教育着手。     

In defence of triangulation: A critical realist approach to mixed methods research in management accounting

The notion of triangulation constitutes a key component of mixed methods research but has been contested on ontological and epistemological grounds, especially where this entails integration of theories and/or methods rooted in different philosophical assumptions (or paradigms). Drawing on critical realism, this paper addresses two criticisms of the use of triangulation in mixed methods research straddling between the functionalist and interpretive paradigms, namely (1) its propensity to suppress variations in situated meanings and (2) its treatment of empirical observations as objectively verifiable rather than inherently theory-related. The modified notion of triangulation advanced in this paper counters these criticisms by re-conceptualizing it as firmly grounded in abductive reasoning. This provides a foundation for maintaining researchers’ sensitivity to context-specific variations in meanings in efforts to derive theory-related explanations. The possibilities of using such a modified notion of triangulation in management accounting research are illustrated through a review of two empirical studies straddling between the functionalist and interpretive paradigms.     

教学与科研互动关系研究——以内蒙古财经大学为例

教学与科研对于高校教师来说,在时间安排上等方面具有冲突性,对于高校人才培养等目标上却具有高度一致性.我校教师近年来科研成果数量和质量不断提升,但科研成果转化到教学中的程度、力度仍显不足,主要在于教师用于科研的时间相对不足、部分教师热心于科研的动力与目的扭曲、教学效果奖惩力度不够、学生助推作用不足等问题影响教师科研积极性.为进一步推动教学与科研的良性互动关系,提高人才培养质量,需要提高和强化教师的主动适应性、强调教师从事教学和科研工作在量上的把握,同时须要提高教师从事科学研究的时间,合理调整师资结构,注重教学水平的考核,发挥学生对教师监督作用,以促使教师开展科研研究保持持续性并与教学活动的有效融合.