Assurance of learning in business education – what exactly are we assuring, and whose business should it be?

Tham, Aaron; Scheepers, Margarietha de Villiers; Grace, Anthony; Ashton, Ann Suwaree

doi:10.1108/qae-03-2023-0051

Cited by 4 publications

(1 citation statement)

References 54 publications

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“…Lastly, this research provides a series of future research avenues to understand further how SoTL can be fostered at AACSB-accredited business schools. This study extends knowledge of operationalizing the different standards of AACSB-accredited business schools (Siddiqui and Lento, 2022;Tham et al, 2023).…”

Section: Introductionmentioning

confidence: 63%

Scholarship of teaching and learning at AACSB accredited business school: who’s doing it, and how’s it captured?

Siddiqui,

Lento

2024

IJEM

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PurposeThis paper explores who among the AACSB categorization of academics conducts the scholarship of teaching and learning (SoTL) research within business schools and how AACSB-accredited business schools capture SoTL research as part of their portfolio of intellectual contributions.Design/methodology/approachThis study adopts a qualitative-method research design by collecting primary data through surveys, semi-structured interviews and secondary data in policy documents focused on AACSB-accredited business schools in Canada and the United States.FindingsThe findings establish that scholarly and practice academics who possess rigorously acquired research skills due to their terminal degrees are most likely to conduct SoTL research. The results also reveal an even split among respondents regarding whether their AACSB-accredited business school captures SoTL with their journal ranking frameworks.Practical implicationsBased on the findings, two recommendations are offered to foster more SoTL research at AACSB-accredited schools. First, higher education leaders (e.g. business school deans) can further inculcate a culture of SoTL research at the department and institutional levels by creating communities of practice (CoPs). Second, AACSB-accredited business schools could adopt more inclusive journal ranking frameworks to capture better and incentivize SoTL research.Originality/valueThis is the first known study to explore how AACSB Standards 3 and 8 are implemented and operationalized regarding SoTL research. Understanding how these standards are adopted and implemented could help institutional leaders, standard setters and administrators better facilitate SoTL research.

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Section: Introductionmentioning

confidence: 63%

Scholarship of teaching and learning at AACSB accredited business school: who’s doing it, and how’s it captured?

Siddiqui,

Lento

2024

IJEM

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Digital transformation in accounting: elevating effectiveness across accounting, auditing, reporting and regulatory compliance

N.,

Suraj,

Rahiman

et al. 2024

JAOC

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Purpose The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical evidence from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures. Design/methodology/approach The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised accounting applications on accounting functions. The data was collected by administering an empirical study and a sample of 482 professionals from the accounting, auditing and academic sectors. To analyse and interpret data descriptive statistics, structured equation modelling and mediation analysis has been used. Findings The finding of the study signifies the relevance of digitalised accounting applications in accounting functions and reveals that there is a significant impact of digitalisation on accounting, auditing, reporting and regulatory compliance aspects of accounting functions. The outcome of the study explores that a digitalised accounting system reduces possible errors and improves the accuracy and transparency of the system. Research limitations/implications The study highlighted the importance of developing new methods and techniques that can be used in practice. This indirectly advocates the inclusion of such concepts in accounting curricula to emphasise the need to understand the challenges and opportunities created by digitisation. Furthermore, the study will become a motivation to scholars who intend to explore different areas through which new technologies can be adopted to transform traditional accounting systems. Practical implications The contributions of the current study have implications that the adoption of digitised accounting enhances economic efficiency through a reduction in accounting costs, and enhanced accuracy that leads to the elimination of penalties and litigations for non-compliance with regulatory authorities. This indirectly impacts positively on the financial health of the business organisations and economies at large. This implication becomes greater evidential support to the organisations which are yet to plan the adoption and implementation of digital tools in their organisation for accounting functions. Originality/value Digitalisation is a relevant part of the accounting function to improve efficiency and accuracy. Since accounting and auditing practitioners struggle to control the accuracy and efficiency of transactions. Furthermore, the outcome of the study assists organisations in gaining real-time access to financial data, transforms workflows and empowers management to make timely informed sound decisions, optimise resource allocation, efficient regulatory compliance and so on.

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Adapting Quality Assurance Practices in Higher Education for the 21st Century

Singh,

Mishra,

Mishra

2024

Advances in Higher Education and Professional Development

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This chapter explores the evolving landscape of quality assurance best practices in higher education institutions, examining the challenges posed by technological advancements, such as use of AI, and changing educational paradigms on global level. It delves into innovative approaches and strategies employed by universities and accrediting bodies to ensure academic excellence, student success, and institutional accountability in an increasingly complex educational environment. Through proactive measures and collaborative efforts, HEIs can navigate the complexities of the educational landscape and uphold their commitment to excellence in higher education. Therefore, the chapter provides insights into the dynamic relationship between quality assurance practices and educational outcomes, offering practical recommendations for stakeholders seeking to navigate and adapt to these ongoing transformations.

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Assurance of learning in business education – what exactly are we assuring, and whose business should it be?

Cited by 4 publications

References 54 publications

Scholarship of teaching and learning at AACSB accredited business school: who’s doing it, and how’s it captured?

Scholarship of teaching and learning at AACSB accredited business school: who’s doing it, and how’s it captured?

Digital transformation in accounting: elevating effectiveness across accounting, auditing, reporting and regulatory compliance

Adapting Quality Assurance Practices in Higher Education for the 21st Century

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