Flipping the Undergraduate Economics Classroom: Using Online Videos to Enhance Teaching and Learning

The flipped classroom has been proposed as a teaching method with the potential to enhance student learning by removing much of the ‘‘transmission of knowledge’’ from the classroom and replacing this with active learning approaches that enable the assimilation of information. This article analyzes the impact of a flipped undergraduate economics course that leverages an existing suite of online lectures by Khan Academy. The study employs a quasiexperimental design to evaluate the impact of two different flipped treatments on an undergraduate microeconomics principles final exam. Student achievement is compared for students in (i) a “traditional” undergraduate course; (ii) a “complemented” (or partially flipped) classroom including traditional “mini” lectures complemented with online video lectures assigned as homework; and (iii) a flipped classroom. Results suggest that students in both of the flipped courses scored between 4 and 14 percentage points higher on set of common questions and a cumulative final exam.     

Funding Land Redistribution in Developing Countries Maintaining Fiscal Solvency in the Face of Heavy Costs

A PROPERLY CONCEIVED and Well-implemented land reform will serve to improve the escisting sodoeconomic conditions of developing countries. However, a land redistribution program is costly. It is necessary for the country to understand the actual expenses involved, as tbey affect the gov-ernment's normal financial burden.     

Evidence-based policymaking in auditing regulation: An historical analysis of academic research citation in PCAOB standard-setting practices

The success of the auditing profession hinges on the efficient and effective development of authoritative guidance that directs practice. Given the opportunity to assist, academicians can provide an understanding of the costs, benefits, and unintended consequences of potential regulatory decisions. Currently, few studies exist in the extant literature that explore the relationship between the development of auditing standards and the contribution of academic research. To investigate the scope of academic literature consideration in the development of public company auditing regulation, we examine whether and to what extent academic citations are referenced throughout the PCAOB’s rulemaking documents. We find evidence that the PCAOB currently appears to incorporate the use of an evidence-based policymaking approach in its standard-setting practices, progressively evolving since its incipience. The findings of this study may lead to a calling for more robust academic discussion in future PCAOB public policy decisions, which in turn may benefit the auditing profession.     

An analysis of teaching strategies designed to improve written communication skills

Accounting instructors can embed effective writing into the curriculum, but how much instruction is enough to make a significant improvement in students’ written products? In this quasi-experimental study, we compare the effect of three levels of minimal instructional intervention: all students in the study received a rubric outlining the evaluation criteria and graded feedback on the use of effective business writing (low instruction level); for the medium instruction level, students also received handouts on effective written communication; the high instruction level students received classroom instruction in addition to the handouts, rubric, and feedback. We find that all students show significant improvement in written communication skills in the areas of organization, development, and expression. Students who received the high instruction level show the most improvement. Providing students with the scoring rubric and grading for effective business writing is beneficial to student self-awareness and encourages students to significantly improve their written products.     

正确押注创新

正市场依旧变化无常,想要实现发展目标难上加难。但是,最佳创新企业无论是在顺境还是逆境中,都在市场上遥遥领先。他们制定清晰的创新战略,在探索期就筛选创意,并将资源投入到最有发展前景的创意上。他们怎么做到的?     

Entrepreneurial metacognition: a study on nascent entrepreneurs

This paper contributes to uncovering the role of metacognition in the decision-making process of entrepreneurs. Specifically, we analyze nascent entrepreneurs in their process of start-up development while relying on metacognitive processes. The experiences of a sample of new venture initiatives are explored in two distinct phases, a start-up competition and the subsequent launch of their venture. Following the Gioia protocol, the study contextualizes the process in which social capital reinforces metacognitive processes. This process stimulates nascent entrepreneurs to consider alternatives, such as extending expertise outside the start-up. Moreover, we find that these processes support entrepreneurs and their teams in improving their decision-making processes. The findings support that nascent entrepreneurs rely heavily on the input of others in their start-up creation process, and contribute to new empirical insights about entrepreneurial metacognition. A dynamic model in which these relationships emerge is developed. The study’s results contribute to a better understanding of the antecedents and consequences of metacognitive processes in nascent entrepreneurship.