Strategic management accounting in universities: the Italian experience

This paper presents an investigation of management accounting in four major Italian universities, which have been struggling to build their strategy in a context of significant change. Following many OECD countries the Italian government has been changing its higher education system by giving more autonomy to universities. These changes pose a number of challenges for management and accounting systems in Italian Universities. Drawing on self-referential theory and its applications to accounting research the paper analyses the construction of Strategic Management Accounting (SMA) in four Italian universities, which are immersed in a similar context of change. The focus is specifically on two aspects of decisions: (1) resource allocation and (2) new academic programme.

Enhanced neophobia induced by incentive contrast

In two experiments, a successive negative contrast effect in licking was produced by shifting rats from 32% to 4% sucrose solution. Subsequent to the downshift in reward, the rats were tested for licking either a plain 12% sucrose solution or 12% plus a neutral flavor. Licking for the 12% solution was depressed in downshifted rats when a flavor was present, regardless of whether this flavor was novel or had been present in the shift solution. The results were interpreted in terms of an enhancement of neophobia by reward reduction.     

What they're reading: A theory of patience

When About Campus polled students and professors on what books they would recommend to help people understand other races and cultures, one book kept surfacing, Racism 101 by Nikki Giovanni. For that reason, and in honor of this issue, we decided to devote the entire “What They're Reading” column to a short chapter from Racism 101.     

Affective Learning in Online Multimedia and Lecture Versions of an Introductory Computing Course

This study evaluated students' affective learning in an introductory computing course that was taught in Hong Kong once in a lecture format and twice in a rich interactive multimedia online format to 414 college students in all. A simplified experience sampling method was used to assess affective learning at the midterm and end of each course in terms of intrinsic engagement (positive affect, perceived challenges, perceived skills in course activities), extrinsic engagement (performance expectations, performance goals, performance self‐efficacy), and negative affect in course activities. Controlling for students' computing background and pre‐enrollment academic ability, multivariate analysis of covariance indicated that, compared to lectures, e‐learning modules fostered more intrinsic engagement, comparable extrinsic engagement, and more negative affect. Findings suggest directions for developing online courses that optimise both cognitive learning and affective learning.     

Metacognition as a Mediator of the Effect of Test Anxiety on a Surface Approach to Studying

This study investigated the role of metacognition as a mediator of the effect of test anxiety on a surface approach to studying. The following scales were completed by 109 undergraduate social sciences students: Approaches and Study Skills Inventories for Students (ASSIST), Metacognitions Questionnaire (MCQ), and Test Anxiety Scale (TAS). Positive and significant correlations were observed between test anxiety and a surface approach to studying, and between all five dimensions of metacognition and test anxiety. Positive and significant correlations were also found between four of the five dimensions of metacognition and a surface approach to studying. Structural equation modelling was used to test a mediational model in which test anxiety predicted metacognition which in turn predicted a surface approach to studying. The results supported the hypothesis that the effect of test anxiety on a surface approach to studying is entirely mediated by metacognition. The practical implications of these findings are outlined.     

Luigi Stefanini — Membre du Conseil de Rédaction de la Revue

Sans résumé     

Predicting publication long-term impact through a combination of early citations and journal impact factor

The ability to predict the long-term impact of a scientific article soon after its publication is of great value towards accurate assessment of research performance. In this work we test the hypothesis that good predictions of long-term citation counts can be obtained through a combination of a publication's early citations and the impact factor of the hosting journal. The test is performed on a corpus of 123,128 WoS publications authored by Italian scientists, using linear regression models. The average accuracy of the prediction is good for citation time windows above two years, decreases for lowly-cited publications, and varies across disciplines. As expected, the role of the impact factor in the combination becomes negligible after only two years from publication.     

Maternal Support of Children's Early Numerical Concept Learning Predicts Preschool and First‐Grade Math Achievement

The primary goal in this study was to examine maternal support of numerical concepts at 36 months as predictors of math achievement at 4½ and 6‐7 years. Observational measures of mother–child interactions (n = 140) were used to examine type of support for numerical concepts. Maternal support that involved labeling the quantities of sets of objects was predictive of later child math achievement. This association was significant for preschool (d = .45) and first‐grade math (d = .49), controlling for other forms of numerical support (identifying numerals, one‐to‐one counting) as well as potential confounding factors. The importance of maternal support of labeling set sizes at 36 months is discussed as a precursor to children's eventual understanding of the cardinal principle.     

University-industry research collaboration: a model to assess university capability

Scholars and policy makers recognize that collaboration between industry and the public research institutions is a necessity for innovation and national economic development. This work presents an econometric model which expresses the university capability for collaboration with industry as a function of size, location and research quality. The field of observation is made of the census of 2001–2003 scientific articles in the hard sciences, co-authored by universities and private enterprises located in Italy. The analysis shows that research quality of universities has an impact higher than geographic distance on the capability for collaborating with industry. The model proposed and the measures that descend from it are suited for use at various levels of administration, to assist in realizing the “third role” of universities: the contribution to socio-economic development through public to private technology transfer.     

Structural engineering and geology applied to the static problems of the Etruscan “Tomba dell’Orco” (Tarquinia,Central Italy)

The Etruscan Tomba dell’Orco was discovered in 1868. However, soon after discovery, part of its ceiling collapsed. An investigation was thus conducted with a view to assessing its safety conditions and permitting visitors’ access. Petrographic and physico-mechanical features of the local weak sandstones and mechanically more resistant calcareous sandstones “macco” were determined. Field mapping, drill-holes and geophysical prospecting helped reconstruct the stratigraphy of the volume where the tomb was excavated. The stability of the tomb basement is given by a thick macco layer. A few dm macco layer was identified above the ceiling. A model was then prepared with the Plaxis 2D V8.6 software. The safety coefficients calculated along two cross-sections of the tomb indicated that the margins for the tomb stability are reasonable.