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Effective teaching, student engagement and student satisfaction during the Covid‐19 pandemic: Evidence from business students’ qualitative survey evaluations

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Abstract

We investigate the influence of unanticipated prolonged disruption on effective teaching, student engagement and student satisfaction during campus lockdown due to COVID-19. Qualitative comments provided by undergraduate business students in the university end-of-semester survey were analysed using a variety of methods, including sentiment analysis. Our findings indicate that effective teaching through the characteristics of the instructor, can lead to enhanced student engagement and higher levels of student satisfaction in an emergency remote teaching environment. Our findings highlight the critical role of the instructor in providing cognitive and affective support to students, along with clear communication, during times of substantial change.

An examination of self‐efficacy and sense of belonging on accounting student achievement

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Student success is impacted by many factors, both individual and institutional. We examine Tinto's (Journal of College Student Retention: Research, Theory & Practice, 2017, 19, 254) theoretical model of achievement by surveying students enrolled in an introductory accounting subject (n = 132) at a New Zealand university twice and relating their responses to their levels of achievement in the subject. We find that both self-efficacy beliefs and a sense of belonging to the university are significantly related to academic success. This study builds on the body of work examining non-cognitive factors in accounting education and provides practical implications for accounting educators.

The new normal? Cluster farming and smallholder commercialization in Ethiopia

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Abstract

Cluster farming is increasingly recognized as a viable means of improving smallholder economic integration and commercialization in many developing countries. However, little is known about its impact on smallholder welfare and livelihoods. We examine the relationship between cluster farming and smallholder commercialization using a large-scale survey of 3969 farm households in Ethiopia cultivating high-acreage crops such as teff, wheat, maize, barley, and sesame. Using switching regressions and instrumental variable estimators, we show that cluster farming is associated with commercialization measured as commercialization index, market surplus value, and market price. To further deal with endogeneity concerns, we also employ some pseudo-panel models where we observe similar insights. Beyond this, we account for heterogeneities by disaggregating households based on farm scales and crops cultivated. Our findings show that cluster farming is positively associated with commercialization for all farms and crop types despite this disaggregation. However, the related gains are higher among medium and large farms and vary per crop type. These findings imply that cluster farming is crucial in improving smallholder commercialization and may be a critical entry and leveraging point for policy. We thus lend support to initiatives and plans that seek to upscale cluster farming as they can potentially improve smallholder commercialization with ensuing impacts on rural livelihoods and welfare.

Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure

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The New Zealand External Reporting Board (XRB) issued for public comment a standard on Assurance Engagements over GHG Emissions Disclosure. The Auditing and Assurance Standards Committee of AFAANZ prepared a submission, based on the findings reported in published research, responding to a number of the questions asked by the XRB. This technical note presents the formal submission made to the XRB.

Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence

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The International Auditing and Assurance Standards Board (IAASB) issued for public comment Proposed International Standard on Auditing 500 (Revised) Audit Evidence. The Australian Auditing and Assurance Standards Board (AUASB) and New Zealand Auditing and Assurance Standards Board (NZAuASB) also called for comments. The Auditing and Assurance Standards Committee of AFAANZ prepared a submission, based on the findings reported in extant research, responding to a number of the questions asked by the IAASB (and AUASB/NZAuASB). This technical note presents the formal submission made to the IAASB.