
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Journal of Teacher Education |
| Volume / Edisi | : | 74 (No. 4) |
| Halaman | : | 327-342 |
| Abstrak | : | Teacher education programs play a crucial role in developing teachers’ equity/social justice mindsets and technology integration knowledge and expertise. Scholars have advocated for merging these two areas to support common curricular goals and access unique learning benefits. However, little is known about how equity pedagogy and technology integration intersect in preservice teacher (PST) education. This scoping review aims to expand knowledge and understanding at this intersection with the goal of developing a foundation for future research and practice. Findings revealed that relevant studies focused on two main styles of pedagogy: (a) leveraging technology to teach about equity and social justice (i.e., tech-infused equity pedagogy), and (b) adopting a critical stance toward technology’s roles in schools and society (i.e., digital equity pedagogy). We provide a detailed description of these pedagogies and present useful systems of classification for related studies. We also present key implications of this work for PST education practice, policy, and scholarship. |
| Pengarang | : | Bollough, Robert V. |
| Nama Majalah/Jurnal | : | Journal of Teacher Education |
| Volume / Edisi | : | 74 (No. 4) |
| Halaman | : | 315-326 |
| Abstrak | : | As long as there have been teachers, there has been an expectation that they be of good character and model virtue. The author describes developments in the thought about teacher dispositions and identifies specific shortcomings in the effort to define and assess them as part of teacher education program accreditation. Virtue ethics as an alternative conceptual possibility is considered but found wanting. Seeking to identify a moral framework capable of supporting education, including teacher education program development, he suggests focus on the “manners” of democracy that arise from an analysis of democracy as a distinctive way of life, an essential social and civic practice. Five manners are suggested: hospitality, attuned listening, voice, reflectivity, and evidential discernment. Each manner is briefly described and discussed. |
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Journal of Teacher Education |
| Volume / Edisi | : | 74 (No. 4) |
| Halaman | : | 299-314 |
| Abstrak | : | Animating equity in teaching and learning depends on teacher dispositions—orientations to self, others, and society that underlie how we think and act. Teacher dispositions are virtues or qualities of moral character that modify the ways we interact with students and educator colleagues. Although interest in “measuring to improve” teaching and teacher education has grown recently, most measures lack validity evidence for practical usefulness. Integrating Messick’s “unified validity framework” with Janssen et al.’s notion of “practicality” (as face validity), we find through an iterative, mixed-methods analysis of interviews with equitable educators and survey responses from teacher candidates that incorporating recognizability, relevance, and feasibility concerns of equity disposition concepts (i.e., Social Awareness, Meekness, Advocacy for Students) within survey items enhances item-to-factor structure of a self-report measure. We discuss implications (a) to develop and appraise formative measures and (b) to support teacher learning and development to become equitable educators. |
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Journal of Management Accounting Research |
| Volume / Edisi | : | 37 (No. 2) |
| Halaman | : | 171-191 |
| Abstrak | : | We experimentally examine the impact of mission-statement focus (environmental, social, and governance (ESG) impact or shareholder value) on employee effort before and after firm trade-off actions prioritizing ESG impact or profit. We find that employees exert more initial effort given an ESG-impact (versus shareholder-value) mission. However, subsequent trade-off actions can be costly for firms with ESG-impact missions. Regardless of a firm’s mission statement focus, employees respond positively to actions that prioritize ESG impact over profit; however, relative to a firm with a shareholder-value mission, a firm with an ESG-impact mission will experience more negative employee responses when the firm takes actions that prioritize profit over ESG impact. Further, firms with ESG-impact missions cannot easily reverse the negative effects of their profit-prioritizing actions; employee effort does not revert to original levels if the action is subsequently reversed. Finally, we provide evidence that mission-statement focus and firm actions influence employee turnover intentions. |
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Journal of Management Accounting Research |
| Volume / Edisi | : | 37 (No. 2) |
| Halaman | : | 141-170 |
| Abstrak | : | We examine the relation between division-level information and capital investment in conglomerates, exploiting the external social connections of division managers (DMs) as an information source. We find that investment efficiency, proxied by investment sensitivity to relative divisional investment opportunities, is higher for divisions whose DMs are socially connected with the CEOs of industry peers than divisions without such connections. This effect is stronger when headquarters are more likely to delegate decisions (proxied by larger information distances between headquarters and the divisions and by greater division operational uncertainties), when the DMs’ information source is more useful (proxied by the closeness of DMs’ external social connections and the information quality from the connected external CEOs), and when the DM has greater influence in the conglomerate. Further, connected divisions exhibit higher profitability in the subsequent years than unconnected divisions. Our study sheds light on how division-level information influences internal capital allocation and performance. |
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Journal of Management Accounting Research |
| Volume / Edisi | : | 37 (No. 2) |
| Halaman | : | 121-139 |
| Abstrak | : | This study investigates how a cooperative values statement, which is a corporate statement promoting cooperation as a desired employee behavior, impacts predicted transfer prices. We expect a cooperative values statement to enhance the salience of an organizational perspective and increase feelings of attachment to a part produced by the selling division. However, we predict a larger increase in psychological ownership for buying relative to selling managers, due to their lower initial attachment to the part. Therefore, we hypothesize that the presence of a cooperative values statement has a larger impact on the predicted transfer prices of buying relative to selling managers. Evidence from our primary experiment confirms our prediction. A supplemental experiment shows that the cooperative values statement increases buyers’ psychological ownership feelings but not sellers’ (higher) feelings of attachment. Overall, our results suggest that buying, but not selling, managers respond to the nudge created by a cooperative values statement. |
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Journal of Management Accounting Research |
| Volume / Edisi | : | 37 (No. 2) |
| Halaman | : | 95-120 |
| Abstrak | : | We examine whether and how budgetary participation practices affect top managers’ earnings forecasts. Previous research highlights that lower-level managers participating in the budgetary process may try to underestimate budgeted revenues or overestimate budgeted costs to make budgeted targets easier to achieve. This misleads top managers about a company’s true profit potential. This study utilizes management earnings forecasts released by top managers to proxy for their future earnings estimation and empirically tests the research model using data collected through a mail questionnaire survey and archival data on Japanese listed firms. We find that budgetary participation is positively associated with management forecast pessimism. Additionally, this positive association is more pronounced in firms with a stronger link between lower-level manager pay and performance. These results suggest that budgetary participation practices introduce bias into top managers’ earnings forecasts. |
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Journal of Management Accounting Research |
| Volume / Edisi | : | 37 (No. 2) |
| Halaman | : | 69-93 |
| Abstrak | : | Relative performance information (RPI) represents a potentially beneficial feedback mechanism, but its motivational effects may depend on recipients’ characteristics. This paper explores whether a key employee trait—need for cognition (NFC)—moderates the motivational effects of RPI. Using a laboratory experiment, we find that an expectation of RPI enhances task performance for lower-NFC individuals by increasing effort to search for task-relevant information but has no effect for higher-NFC individuals. These results persist after controlling for RPI’s informational effect. Complementary survey findings reveal that NFC correlates with age, education level, and the performance of cognitively demanding skills. Notably, although lower-NFC individuals benefit most from RPI, they are less likely to seek and receive it. These findings highlight the need for managers to strategically implement RPI to enhance its benefits. |
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Journal of Management Accounting Research |
| Volume / Edisi | : | 37 (No. 2) |
| Halaman | : | 47-68 |
| Abstrak | : | This study experimentally examines whether managers’ task-specific experience influences their reliance on performance-based contracts to motivate employees to perform cognitively stimulating tasks. Building on experiential learning theory, we predict managers who acquire task-specific experience by doing the employee’s task possess tacit knowledge about the task’s cognitive stimulation and associated intrinsic motivation. To motivate their employees, these managers will prefer a fixed-wage contract, which relies on intrinsic motivation, over a performance-based contract. Our results support these predictions. Managers who perform the employee’s task are less likely to choose the performance-based contract than managers who only read a description of the task. Additional analysis shows managers’ perception of the task’s cognitive stimulation and employees’ intrinsic motivation to complete the task explain the contract choice. We run three additional experiments to better understand the impact of task-specific experience on contract choice. Our study underscores the importance of task-specific experience for compensation contract design. |
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Journal of Management Accounting Research |
| Volume / Edisi | : | 37 (No. 2) |
| Halaman | : | 21-45 |
| Abstrak | : | Cost allocations affect managers’ reported performance, making the selection of allocation methods an important control choice. Noninsulating allocations distribute costs based on realized relative performance, whereas insulating allocations are independent of relative performance. As such, noninsulating allocations create a contemporaneous interdependence between managers’ outcomes that is not present under insulating allocations. We conduct two experiments to examine how insulating and noninsulating cost allocations influence two important behaviors—cooperation and risk-taking—that impact firm performance and that theory suggests are likely affected by the fundamental differences between the two allocation methods. We find that noninsulating allocations lead to greater cooperation between managers, and greater risk-taking, than insulating allocations. We also find that noninsulating allocations lead to stronger group identification but are perceived to be less fair than insulating allocations. Collectively, our findings contribute to research and practice regarding the use of cost allocations to motivate desired attitudes and behaviors. |