Accounting education, and specifically audit education, has been calling for change in the teaching methodology applied by audit lecturers in higher education since the 1950s. This call for change is evident in current literature, which indicates that the approach followed in audit education has been creating a knowledge-to-application barrier. Despite the vigorous research on how to change the way audit students are taught at universities and other higher education institutions, consensus has yet to be reached on the teaching methodology that would produce competent and self-efficient young professionals entering practice after graduation. The literature review performed in this thesis indicated a gap between research and practice in accounting education and research, first, because the research seems too technical for practitioners to understand and, secondly, too many research objectives seem unrelated to the realities of practice. Based on these findings, this thesis provides the novice researcher in accounting education with some guidelines on the research methodologies that could be applied in this field. It also highlights some best practices that should be followed when conducting research in this field. It was noted from the literature that all the variables in the audit teaching-learning environment need consideration when attempting to bring change to this environment, because each variable would have an impact on transforming the current approach followed in audit pedagogy. These variables were identified as: • The audit lecturer; • The audit student; • The subject content of the audit teaching-learning environment; and Summary • The milieu of the audit teaching-learning environment. In an attempt to answer the call for change in audit education, this thesis sought to develop an audit simulation as an educational tool which takes into account all the variables in the audit teaching-learning environment and can be applied at universities and other audit training institutions around the globe. A framework for simulation design was developed based on the findings of the literature review and informed the development of the audit simulation. The simulation was, subsequently, applied and evaluated at a university accredited by the South African Institute of Chartered Accountants. The newly developed audit simulation was evaluated by applying a mixed methodology research design, which had been proven to be a resourceful and trusted design in accounting education research in the past. Pre-test and post-test questionnaires were administered to the respondents as part of a quasi-experimental design. The quantitative findings from these tests were supported by qualitative findings from focus group discussions. The empirical findings from the pre-test questionnaire confirmed the call for change and the room for improvement in the current teaching methodology in the audit classroom. Participants indicated lower levels in some competencies relative to other competencies, which also did not particularly score satisfactory when the competence levels were evaluated. The competencies that showed the lowest level of achievement due to the current teaching methodology, as perceived by the participants, included executing the work plan, evaluating the evidence and drawing conclusions, and drafting the report upon completion of the engagement. It was also established that the call for change was not confined to only one university in South Africa, which broadened the generalisability of the research findings, conclusions and recommendations of this study. The results of both the quantitative and qualitative analysis support the view that the newly developed audit simulation is able to assist in bringing change to audit education. The simulation had a positive effect on the audit students’ perceived competence levels in the competencies of auditing and assurance, and the various generic and pervasive skills tested in this study. Furthermore, it was established that the audit simulation had a greater effect on the audit students’ perceived broad competence levels (i.e. auditing and assurance, and generic and pervasive skills) and their understanding of the audit process as a whole, in relation to just attending normal lectures. The qualitative findings from the focus group discussions informed the quantitative findings by indicating that the audit simulation proved to be an instrument that, among other things: Summary • Gave students the opportunity to obtain a holistic view of the audit process; • Assisted students in visualising how the audit theory is applied in practice; • Actively involved the students in the learning process; and • Replicated audit practice. Finally, it was confirmed that the newly developed audit simulation takes into account the variables in the audit teaching-learning environment which need consideration if transformation is to take place in the way the audit subject is currently being taught at higher education level. Recommendations on the way forward in audit education, based on the findings in this thesis, were also provided. This study provides audit lecturers and other audit educators around the world with a newly developed, empirically evaluated audit simulation which can be applied in the audit classroom as well as assist in answering the current call for change to audit education. / PhD (Accountancy), North-West University, Potchefstroom Campus, 2015

Accounting education, and specifically audit education, has been calling for change in the teaching methodology applied by audit lecturers in higher education since the 1950s. This call for change is evident in current literature, which indicates that the approach followed in audit education has been creating a knowledge-to-application barrier. Despite the vigorous research on how to change the way audit students are taught at universities and other higher education institutions, consensus has yet to be reached on the teaching methodology that would produce competent and self-efficient young professionals entering practice after graduation. The literature review performed in this thesis indicated a gap between research and practice in accounting education and research, first, because the research seems too technical for practitioners to understand and, secondly, too many research objectives seem unrelated to the realities of practice. Based on these findings, this thesis provides the novice researcher in accounting education with some guidelines on the research methodologies that could be applied in this field. It also highlights some best practices that should be followed when conducting research in this field. It was noted from the literature that all the variables in the audit teaching-learning environment need consideration when attempting to bring change to this environment, because each variable would have an impact on transforming the current approach followed in audit pedagogy. These variables were identified as: • The audit lecturer; • The audit student; • The subject content of the audit teaching-learning environment; and Summary • The milieu of the audit teaching-learning environment. In an attempt to answer the call for change in audit education, this thesis sought to develop an audit simulation as an educational tool which takes into account all the variables in the audit teaching-learning environment and can be applied at universities and other audit training institutions around the globe. A framework for simulation design was developed based on the findings of the literature review and informed the development of the audit simulation. The simulation was, subsequently, applied and evaluated at a university accredited by the South African Institute of Chartered Accountants. The newly developed audit simulation was evaluated by applying a mixed methodology research design, which had been proven to be a resourceful and trusted design in accounting education research in the past. Pre-test and post-test questionnaires were administered to the respondents as part of a quasi-experimental design. The quantitative findings from these tests were supported by qualitative findings from focus group discussions. The empirical findings from the pre-test questionnaire confirmed the call for change and the room for improvement in the current teaching methodology in the audit classroom. Participants indicated lower levels in some competencies relative to other competencies, which also did not particularly score satisfactory when the competence levels were evaluated. The competencies that showed the lowest level of achievement due to the current teaching methodology, as perceived by the participants, included executing the work plan, evaluating the evidence and drawing conclusions, and drafting the report upon completion of the engagement. It was also established that the call for change was not confined to only one university in South Africa, which broadened the generalisability of the research findings, conclusions and recommendations of this study. The results of both the quantitative and qualitative analysis support the view that the newly developed audit simulation is able to assist in bringing change to audit education. The simulation had a positive effect on the audit students’ perceived competence levels in the competencies of auditing and assurance, and the various generic and pervasive skills tested in this study. Furthermore, it was established that the audit simulation had a greater effect on the audit students’ perceived broad competence levels (i.e. auditing and assurance, and generic and pervasive skills) and their understanding of the audit process as a whole, in relation to just attending normal lectures. The qualitative findings from the focus group discussions informed the quantitative findings by indicating that the audit simulation proved to be an instrument that, among other things: Summary • Gave students the opportunity to obtain a holistic view of the audit process; • Assisted students in visualising how the audit theory is applied in practice; • Actively involved the students in the learning process; and • Replicated audit practice. Finally, it was confirmed that the newly developed audit simulation takes into account the variables in the audit teaching-learning environment which need consideration if transformation is to take place in the way the audit subject is currently being taught at higher education level. Recommendations on the way forward in audit education, based on the findings in this thesis, were also provided. This study provides audit lecturers and other audit educators around the world with a newly developed, empirically evaluated audit simulation which can be applied in the audit classroom as well as assist in answering the current call for change to audit education. / PhD (Accountancy), North-West University, Potchefstroom Campus, 2015

Collaborative care is a philosophy which guides the work of interdisciplinary teams and patients and their families internationally. It has been demonstrated to improve quality of care, safety, and patient and staff satisfaction, yet applying this philosophy still requires much investigation. This thesis describes processes of change directed towards a vision to enhance collaborative care relationships with patients and families within one hospital site of a non-acute academic health science centre in Ontario, Canada. By building focused conversations around existing patient and family centred education and using an initial conceptual framework of customer service, healthcare providers, mid- and senior level leaders shared their perspectives, negotiated meanings and created innovations to enhance collaborative relationships within the organization. Based within the critical paradigm, a critical collaborative ethnography was constructed with the use of sequential and mixed research methodologies. The ethnography evolved over three phases in a step-wise and additive design during the three year period of study. Phase 1 examined the perspectives of healthcare providers in an exploratory case study which contributed to mid-level leaders’ discussions in Phase 2. Cumulative findings from Phases 1 and 2 were brought to discussions with senior leaders in Phase 3. Members of a participative action research team assisted with research design and study processes. Shared meanings and innovative change ideas were developed and captured through the use of semi-structured focus groups and interviews, survey, participant observation and inductive analysis. A conceptual framework of ‘partners-in-care’ emerged and was used to assist participants to make sense of the values and factors important in their work with respect to collaborative relationships. The research processes facilitated the development of many innovations to enhance collaborative practice within the hospital. The organization was described by the research as undergoing directed change to enhance collaborative care as evidenced through participant self-reports, observed initiatives and the ethnographic descriptions. / Thesis (Ph.D, Rehabilitation Science) -- Queen's University, 2012-06-25 15:06:24.687

自1980年代政府再造潮流以來，績效管理及資訊通信技術業已成為政府提昇績效的重要工具，在此一背景下，我國亦於民國94年完成「政府計畫管理資訊網（GPMnet）」整合，用以協助執行績效管理作業。不過，由於資訊科技涵蓋面向相當寬廣，影響層面頗為廣泛，因此也引發樂觀、悲觀及務實主義等不同立場的爭辯，其運用成效確實有待進一步的評估。在相關文獻的基礎上，本研究採用交易成本理論途徑，首先透過問卷調查瞭解GPMnet使用者的態度及行為偏好，其次則經由訪談資料進一步解析資訊通信科技對於政府績效管理成本的增加與減少。 本研究採取混合方法論（mixed methodology）進行研究設計，兼採量化資料及質化資料蒐集分析。量化資料部分，以GPMnet使用者為分析單位進行問卷調查，回收148份有效樣本；質化資料部分，依主辦、主管、會審及研考等4項權限功能，選取8位GPMnet使用者進行訪談，以了解不同權限受訪者使用GPMnet的經驗與看法。 資料分析部分，本研究以偏最小平方法分析問卷資料，調查結果分析顯示，GPMnet系統使用的交易成本認知與態度、主觀系統績效有顯著負向關係；不確定性、資產專屬、使用頻率與交易成本之假設則未獲實證資料支持。此外，訪談資料分析發現，制度環境下，因受限於現行不同機關有不同資訊系統、GPMnet多個子系統，以及紙本流程仍然存在的情況下，使用GPMnet執行績效管理作業會增加行政成本負擔；此外，在實際使用的情形之下，因為系統可以保存過去資料、提供清楚欄位、網路化傳遞、進行進度控管及主動公開資訊等功能，減少了行政作業交易成本。相對的，也造成學習時間不符成本、溝通費時、校對、資訊過載、介面不友善及系統不穩定等負面影響，增加績效管理作業的交易成本。 最後，本研究建議在學術研究上，結構模式的觀察變項應更謹慎設計，資訊系統評估理論應重視成本觀點。至於在實務面則應全面落實電子化績效管理，在GPMnet系統資源環境更應進行資料備份，以減少資訊的過度負荷。 / Governments invest much more attention, time, and money on performance management and evaluation on the public sector today than ever before. To better utilize agency program management systems under the Executive Yuan, the Research, Development and Evaluation Commission (RDEC) has completed the planning of the "Policy Program Management Information System" (Government Program network, GPMnet). The system is a common service platform created to integrate various policy implementation management information systems to enhance the performance of different agencies in program management. However, the performance of GPMnet needs to be evaluated. In order to evaluate the system, this study introduces an empirical research which focuses on a transaction cost approach that has often been used to support the idea of information and communication technology and its positive impact on the economic system. The data was collected by mixed methodology, combining quantitative data from 148 users and eight interviews with a semi-structured questionnaire. The Partial Least Squares was used to analyze the quantitative data. According to the research findings, information-related problems represent only some of the elements contributing to the transaction costs. These costs also emerge due to the institutional factors contributing to their growths. The study of the consequences associated with ICT design and its implementation, based on the transaction cost theory, should therefore consider the costs of ICTs.

Durant ces dernières années, les espaces de travail n'ont cessé de changer, en fonction du type de l'organisation ou du travail effectué, mais surtout suite à la mondialisation, aux préoccupations environnementales et aux technologies de l'information et de la communication. L'espace est inhérent à toute situation de gestion, l'important est de déceler son influence sur les acteurs. Le travail perd peu à peu sa notion d'accomplissement de soi et les entreprises font face aujourd'hui à un mal-être des salariés. Cependant, le travail' ne se cantonne pas au stress ou aux troubles psychosociaux, mais il peut être une réalisation ou un dépassement de soi. Conséquemment, nous nous demandons dans quelle mesure la perception de l'espace de travail, notamment de l'open space, influence les perceptions du bien-être du salarié au travail ainsi que sa performance. Nous avons choisi une méthodologie mixte ayant pour finalité la complémentarité des méthodes. Cette stratégie permet de mobiliser simultanément une approche qualitative exploratoire et une approche quantitative. Notre recherche tend à démontrer une corrélation entre la perception de l'espace de travail et les perceptions de bien-être et de performance. S'il existe une relation significative d'une part entre la perception de l'espace de travail et la perception du bien-être au travail et d'autre part entre la perception de ce bien-être et de la performance individuelle, ce n'est pas le cas entre la perception de l'espace et de la performance. Cependant, nous pouvons nous demander si le bien-être du salarié serait un médiateur de la relation espace de travail et performance individuelle. / In recent years, workspaces have continued to change, depending on the type of organization or work, but mostly due to globalization, environmental concerns and information and communication technologies. Space is inherent to any management situation, it is important to detect its influence on the actors. Work gradually loses its notion of self-fulfillment, and companies today face an ill-being of employees. However, the work is not confined to stress or psycho social problems, but it can be a self-fulfillment. Consequently, we ask ourselves to what extent the perception of the workspace, particularly the open plan office, influences perceptions of well-being at work and job performance. We have chosen a mixed research methodology. This strategy allows us to simultaneously mobilize an exploratory qualitative approach and quantitative approach. Our research tends to show a correlation between the perception of the workspace and perceptions of well-being and job performance. If there is a significant relationship between the perception of the work space and the perception of well-being at work and between the perception of well-being and job performance, it is not the case between the perception of space and job performance. However, we wonder if the well-being of the employee may be a mediator of the relation between workspace and job performance.

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