Formative Feedback through Summative Tutorial-based Assessments: The Relationship to Student Performance

Abstract

This paper investigates the effectiveness (measured using assignment and examination performance) of an assessment design incorporating formative feedback through summative tutorial-based assessments to improve student performance, in a second-year Finance course at an Australian university. Data was collected for students who were enrolled in an undergraduate Finance course and analyzed to ascertain performance improvements. The results indicate that there is a relationship between formative feedback through the use of summative tutorial-based assessments and student performance. Our empirical evidence enriches the extant literature surrounding the effectiveness of formative feedback through summative tutorial-based assessments and fosters an interest in assessment designs that provide formative feedback.     

A processual theory of green identity formation: the case of young environmentalists in Australia

Using image‐elicited, depth interviews, this qualitative study explores green consumption practices among 20 young environmentalists, aged between 18 and 25 years, in an Australian city with a view to examine how various identity formations reside in their narratives. The study's findings strongly support the applicability of Cherrier and Murray's four‐stage processual theory of identity (sensitization, separation, socialization, striving) to understand young environmentalist's formation of a green identity. The study also develops an emergent processual theory of green identity formation, which encompasses four main stages of control, create, compromise and customize. Each stage corresponds to how the young environmentalists position and negotiate their formative green identities, including first enacting control about their identity; creating their new identity in relation to existing green identity projects; compromising their new identity as it is practiced and socialized in their lives; and finally, customizing their identity as they frame, situate and align personal, social and cultural influences about consumption and their identity. The findings inform green policy makers and institutions working towards building a green consumer society involving young consumers.     

Recent developments in the accounting profession in New Zealand: A case of deprofessionalization?

The international accounting literature is replete with references to the importance of professionalization of accounting in its development. While professionalization of accounting is progressing at a rapid rate in many developing countries, the recent developments in some western industrialized countries seem to suggest a different trend. This paper proposes to investigate these developments and provide a critical analysis focusing on one western industrialized country (i.e., New Zealand).Evidence is provided in the paper to show that (a) the boundaries between accountancy and other occupations are becoming increasingly blurred; (b) the dominance of accounting controls in organizations is being challenged; (c) the profession does not control access to accounting knowledge; and (d) the profession is unable to prevent government intervention in the areas of work standards, and bureaucratic controls in the work place. The paper argues that the recent changes in the accounting profession in New Zealand suggest a trend towards deprofessionalization.     

Motivational and Behavioral Profiling of Visitors to Forest-based Recreational Destinations in Sri Lanka

The tourism industry plays a key role in regional and destination development. As negative environmental and socio-cultural impacts of mass tourism become more common, the appeal of alternative forms of tourism, especially ecotourism, continues to increase. With rising demand, ecotourism operators are facing the task of meeting expectations of diverse consumers of ecotourism products. Accordingly, the need to define and distinguish ecotourists from other types of tourists has become important. The importance of using a behavioral approach to distinguish ecotourists from other types of tourists is emphasized by tourism scholars. This study developed distinct motivational and behavioral profiles of visitors to forest-based ecotourism sites in Sri Lanka. Results identified four different types of tourists based on their behavioral and motivational characteristics: ecotourists, picnickers, egoistic tourists, and adventure tourists. Broad implications of visitor profiling are also discussed. This approach can help ecotourism operators to better tailor marketing strategies and increase visitor satisfaction.     

Drivers to Nurturance: Application and Extension of FWB in India

The purpose of this paper is to investigate the factors influencing the choice of healthier foods in India through observation of 250 consumers in a feast arranged with most of the millet-based food items, followed by a focus group study of nine selected consumers from the feast. Although much of the work about healthier food choices have been done in the western countries, their replication is not possible for the Indian consumers due to the differences in perception, culture, and consumption patterns. This paper attempts to highlight the importance of indigenous culture of a land in influencing one’s food choice. The findings of the qualitative study match with the Food as Well Being (FWB) dimensions proposed by Block et al., 2011 Block, L. G., Grier, S. A., Childers, T. L., Davis, B., Ebert, J. E., Kumanyika, S., … &; Pettigrew, S. (2011). From nutrients to nurturance: A conceptual introduction to food well-being. Journal of Public Policy &; Marketing, 30(1), 5–13.[Crossref], [Web of Science ®] , [Google Scholar]. Food perception emerged as another important factor from this study and furthermore an extended model of FWB is proposed for the Indian consumers.     

A comparison of voluntary and mandated climate change-related disclosure

This study draws on legitimacy theory to investigate the relationship between mandatory disclosure of greenhouse gas emissions by companies that are subject to specific environmental legislation (the Australian National Greenhouse Energy Reporting Act 2007) and the level of voluntary environmental disclosures. Using a sample of 535 observations, we find that i) Overall, legislation-affected companies increase their disclosures compared with non-affected companies, ii) As many companies reduce their disclosures as increase them, iii) there is an increase in the level of emissions volume disclosures in legislation-affected companies compared with the same company pre-implementation, iv) legislation-affected higher emitters have higher levels of voluntary disclosures. These findings are consistent with legitimacy theory, which predicts differential disclosures in circumstances to avoid scrutiny.     

Confirmation bias in accounting judgments: the case for International Financial Reporting Standards for small and medium-sized enterprises

We conduct an experiment that investigates confirmation bias in the reporting judgments of accountants when applying International Financial Reporting Standards (IFRS) for small and medium-sized enterprises (SMEs). The results indicate that accountants’ judgments are biased towards the recognition and measurement principles of full IFRS when applying IFRS for SMEs. The results also suggest that confirmation bias in judgments can be mitigated by increasing accountants’ awareness of justification requirements and by using appropriate decision aids. These results are likely to be of interest to the 70-plus countries that have adopted the SME standard and countries that continue to contemplate its adoption.     

Can We Still be Friends? The Role of Exit Conversations in Facilitating Post‐Exit Relationships

Organizations might benefit from maintaining relationships with former employees, who could be rehired later or encouraged to refer job applicants and customers. We integrate the management literature on voluntary resignations and the communication literature on relationship dissolution to explore how conversations between an exiting employee and his or her manager facilitate (or constrain) post‐exit relationships. Employees who had recently resigned from full‐time jobs described their exit experiences in semistructured interviews with the research team. The results suggest two dominant patterns. When employees exited for external reasons (e.g., to pursue a program of study), they engaged in very direct communication strategies, elicited positive responses from their managers, and left with high interest in a post‐exit relationship. But when employees exited for internal reasons (problems within the employment relationship), they engaged in multiple exit cycles and moved from indirect communication strategies toward increasingly direct ones. Managerial responses to these strategies failed to capitalize on opportunities to nurture post‐exit relationships and sometimes generated a “vendetta effect” among exiting employees. The results suggest that managers might benefit from training in how to conduct effective exit conversations, particularly with employees who are leaving for internal reasons. © 2014 Wiley Periodicals, Inc.     

Contextual issues of the convergence of International Financial Reporting Standards: The case of Germany

The objective of this paper, using Germany as a case study, is to show that accounting as the language of business is deeply embedded in a country's social, political and economic environment and that these contextual factors cannot be ignored in the process of convergence. Specifically, by invoking the accounting ecology framework and interviewing selected stakeholders, this study critically examines the unique features of accounting in Germany and raises issues related to the adoption of IFRS. The findings of this study provide evidence of the importance of considering the contextual influences in successful adoption of IFRS in a country.     

Brand resurrection in an emerging economy

Abstract

Ramesh, the proprietor of Amalya Dairy Pvt Ltd, looks at the recommendations given by the market research firm for rebuilding the brand image after a major brand crisis. After Amalya Dairy suffered a huge loss recently, Ramesh is now being careful about spending the company funds. A 60-year-old and a late adopter of technology, he is not very comfortable with the suggestion of having a public relations manager represent his brand on social media. At the same time, he recalls the recent setback his brand image took due to the lightning speed at which the latest communication channels operate. He looks at the report and the recommendations given by the market research firm one more time, in order to make the final decision regarding the company’s integrated marketing communication plan.