Formative Research in Accounting Education: Concepts, Challenges, and Pedagogical Potentialities - An Integrative Review
Objectives: To present the progress of formative research in higher education in accounting and the need to work on related public policies, considering the need to use different strategies in university accounting education and that formative research is a relevant alternative, in the development of formation. Method: An integrative literature review is proposed, through a database search of articles published between 2000 and 2020. The inclusion criteria are related to accounting and publications in English and Spanish, the exclusion criteria are documents prior to the year 2000 or after 2020 and documents without access, and publications in other languages. The sources of information are academic databases. The risk of inclusion bias arises from only incorporating studies published in English and Spanish. The results of the review point to five analytical categories that focus on: definition between research to teach and research training; objectives; strategies; roles in the process; and associated problems. Results or Discussion: A total of 46 studies were identified. Formative research is training through research, in which a direct and interdependent relationship is assumed between research and teaching, which strengthens the joint learning of teachers and students. It is a relevant tool that contributes to accounting training, which is characterized by being traditionalist and tending towards the technical. Contribution: The main contribution is based on demonstrating the need to develop institutional and state guidelines for the incorporation of formative research in higher education and specifically in accounting programmes. The work presents a gap regarding the recognition of applied formative research in the accounting field, conception, and the need to establish institutional policy guidelines in universities and the State. The aim is to establish a documentary research line on the advances in formative research. This initial review provides a baseline from which periodic reviews every five years can be conducted to identify changes and propose new developments on the topic.
- Research Article
76
- 10.1016/j.jaccedu.2021.100731
- May 25, 2021
- Journal of Accounting Education
Critical thinking in accounting education: Status and call to action
- Research Article
119
- 10.1016/s0748-5751(01)00010-0
- Mar 1, 2001
- Journal of Accounting Education
Accounting education literature review (1997–1999)
- Research Article
- 10.1016/s1098-2140(99)80121-0
- Jan 1, 1999
- American Journal of Evaluation
Are We Making a Difference?: Lessons Learned from VINE Program Evaluations: Karen S. Hollweg. Troy, OH: North American Association for Environmental Education, 1997, 89 pp
- Research Article
12
- 10.14574/ojrnhc.v17i2.450
- Nov 16, 2017
- Online Journal of Rural Nursing and Health Care
Background: Rural and remote nursing has unique practice requirements that create a need for distinct education and practice preparation. Preparing registered nurses (RNs) to work in rural and remote communities is essential for the support and advancement of rural and remote health, as there is a shortage of rural and remote health care providers. Purpose: An integrative literature review was conducted to identify the current continuing education needs of rural and remote RNs internationally. Sample: Eight studies were included in the integrative review of the literature. Countries reported in the literature included Canada (n = 2), Australia (n = 2), Sweden (n = 1) and the United States (n = 3). Method: An integrative literature review on rural and remote nursing practice continuing education was conducted using Torraco’s (2005) guidelines, in addition to Whittemore and Knafl’s (2005) methodological strategies. A search strategy was created, tested, and approved by the research team.Themes were extracted, collated, analyzed, and knowledge synthesized. Findings: Rural and remote RNs identified areas requiring enhanced ongoing training. The identified training areas were summarized into the following four themes: 1) Comprehensive specialized nursing practice for direct patient care, 2) Unanticipated events, 3) Non-direct patient care, and 4) Advanced specialty courses. Conclusion: The autonomy, competency, and expertise that is expected of RNs working in rural and remote locations requires educational supports. Rural and remote nursing continuing education is required in the areas of: comprehensive specialized nursing practice for direct patient care, unanticipated events, non-direct patient care, and advanced specialty courses. Keywords: continuing education, integrative review, registered nurse(s), remote, rural Acknowledgements: The authors thank Saskatchewan Polytechnic for partial funding of this review through the Seed Applied Research Program. The authors also thank their research team member Chau Ha and research assistant Devendrakumar Kanani for their contributions to this integrative review.
- Research Article
111
- 10.1016/s0748-5751(98)00001-3
- Jul 28, 1998
- Journal of Accounting Education
Accounting education literature review (1991–1997), part I: Curriculum and instructional approaches
- Research Article
58
- 10.1111/jan.12276
- Oct 24, 2013
- Journal of Advanced Nursing
An integrative review of attitudes and experiences of healthcare professionals regarding family-witnessed resuscitation. Allowing family members to be present during resuscitation has been a topic of debate in the last years. Increased focus on family centred care led to preparation of official statements concerning this phenomenon. While in some countries witnessed resuscitation is accepted and used, there are many places where it is not respected and remains controversial. Integrative literature review. Databases: CINAHL, PsycINFO and PubMed. Cooper's five-stage integrative review method has been used. Results were limited to original publications in English, published between 2007-2012, describing nurses' and doctors' experiences and attitudes on inpatient family-witnessed resuscitation of an adult patient. Fifteen articles were included. Healthcare professionals indicated different opinions on family-witnessed resuscitation. Perceptions vary in different cultural settings. There are both positive and negative effects of this practice on the family members and the rescue team. There is a lack of local guidelines. Further research with larger sample sizes and different cultural settings would help identify outcomes following the family presence during resuscitation practice. Qualitative research is needed to examine the impact of those outcomes and develop policies and guidelines on cultural variability.
- Research Article
26
- 10.7717/peerj.5184
- Aug 23, 2018
- PeerJ
The growth of migrant communities continues to rise globally, creating unique and complex health challenges. Literature on immigrant health in New Zealand (NZ) remains scant. This integrative literature review was conducted drawing on peer-reviewed research articles on immigrant health in NZ published between 2012 and 2018. The objectives were to: (i) provide a critical overview of immigrant health in NZ; (ii) identify general trends in health research conducted in NZ on immigrants; (iii) compare, contrast, and evaluate the quality of the information; (iv) develop a summary of research results and; (v) identify priorities and recommendations for future research. A search yielded more than 130 articles with 28 articles constituting the foundation of the review. This review is timely following the rapid increase in the scale, speed, and spread of immigration and its potential for changing NZ’s national health patterns and priorities. This integrative review led to the four primary conclusions. Firstly, migration in NZ is a gendered phenomenon, as there has been more women and girls arriving as migrants in NZ and being at risk of poor health in comparison with their male counterparts. Secondly, studies on infectious diseases take precedence over other health problems. Thirdly, research methodologies used to collect data may not be relevant to the cultural and traditional customs of the migrant populations. Furthermore, a number of research findings implemented have failed to meet the needs of NZ migrants. Lastly, policy initiatives are inclined more towards supporting health practitioners and lack a migrant centred approach.What is already known about this topic? Despite NZ becoming more ethnically and linguistically diverse, there is limited literature on the health of migrants living in NZ.What this paper adds? This integrative literature review provides a critical overview of refugee and migrant health in NZ through reviewing and critiquing the current literature available. This paper identifies research trends, the general health of migrants in NZ, recommendations that could inform future migrant and refugee health research and health policies and initiatives to ensure effective and relevant health service provision to migrants.
- Research Article
22
- 10.1111/jocn.13081
- Jan 18, 2016
- Journal of Clinical Nursing
To examine the literature exploring the current understanding of student nurse participation in clinical handover whilst they are enrolled in an undergraduate preregistration course. The importance of handing over the care of a patient to ensure continuity and safety of care is well-recognised. Effective preparation of student nurses to competently perform this critical task requires the use of appropriate teaching strategies to support this learning, within undergraduate preregistration nursing programs. An integrative literature review. An integrative literature review was conducted to establish what is known about student nurse participation in relation to clinical handover. This resulted in 18 articles for inclusion in the literature review. An analysis was then undertaken of these 18 articles to extract key themes. Learning and teaching strategies need to address a variety of methods of the clinical handover process including verbal and written handovers. Participating in clinical handover prior to being given the responsibility of patient care prepares students for the workplace. Key themes identified within the literature included: learning strategies, limitations and challenges involved in putting theory into practice, handover structure and issues regarding confidentiality. Simulation and clinical practice are commonly used to prepare students for this role during their undergraduate education. The use of simulation and structured handover techniques prior to clinical placement increases student confidence to engage in clinical handovers during their clinical placements. This article raises the awareness of both clinical staff and educators as to the need for student nurses to develop their skills in clinical handover practice and suggests strategies to prepare student nurses to conduct clinical handover competently in the clinical setting.
- Research Article
- 10.13023/etd.2016.250
- Jun 23, 2016
Music therapy plays an integral role in end-of-life care, positively impacting emotional, social, physical, cognitive and spiritual health. The purpose of this integrative review was to collect and compile studies (N= 55) between 2000 and 2016 on the topic of music therapy interventions in end-of-life care, in order to provide both music therapy students and therapists access to the most recent and commonly used music therapy interventions and goals. Results of the integrative literature review indicate that the most common intervention for all age groups in end-of-life care is songwriting and composition, with the most common therapeutic goal being emotional expression and catharsis. Details of music therapy interventions, goals and song details are written in tables for readers to refer to as a guide. Further research is needed with each specific age group and setting, in order to provide refined results beyond what is revealed through this review. Additionally, evaluating therapeutic outcomes of the interventions and goals obtained through this integrative review is another step that can be taken for future research.
- Research Article
2
- 10.1016/j.nepr.2024.104241
- Jan 1, 2025
- Nurse education in practice
An online approach to teaching graduate nursing students to write integrative literature reviews: Examples from two published cases.
- Research Article
130
- 10.1177/1744987121997907
- Aug 1, 2021
- Journal of Research in Nursing
Integrative reviews within healthcare promote a holistic understanding of the research topic. Structure and a comprehensive approach within reviews are important to ensure the reliability in their findings. This paper aims to provide a framework for novice nursing researchers undertaking integrative reviews. Established methods to form a research question, search literature, extract data, critically appraise extracted data and analyse review findings are discussed and exemplified using the authors' own review as a comprehensive and reliable approach for the novice nursing researcher undertaking an integrative literature review. Providing a comprehensive audit trail that details how an integrative literature review has been conducted increases and ensures the results are reproducible. The use of established tools to structure the various components of an integrative review increases robustness and readers' confidence in the review findings. Novice nursing researchers may increase the reliability of their results by employing a framework to guide them through the process of conducting an integrative review.
- Research Article
- 10.1590/1679-395120230112x
- Jan 1, 2024
- Cadernos EBAPE.BR
Academic mobility is a widely studied topic in different fields. The aim of this article is to analyse the literature on International Academic Mobility (IAM), both inbound and outbound, identifying research collaboration networks, the most influential authors and journals, as well as the interest groups portrayed and students, highlighting topics and theoretical approaches. A bibliometric and integrative literature review was carried out from 2005 to 2022 on the Web of Science (WoS) academic database, resulting in a bibliometric analysis of 851 articles and an integrative review of the 42 most cited articles among the authors highlighted. The results showed relationships between publications, authors, and themes, highlighting some central authors and journals that have been both productive and relevant. With the integrative review, the main topics were identified ‒ motivations and outcomes of the MAI, labour market and career, socio-economic aspects, educational policies of the countries and management of higher education institutions (HEIs), inequalities in the MAI, brain circulation and the impact of COVID-19 ‒, the most used theories ‒ human capital, social capital, rational choice, push-pull motivations, vocational education and training, types of international mobility ‒ and the interest groups portrayed in the publications ‒ students, graduates, teachers, researchers, higher education institutions and governments of the countries. Studies are suggested that integrate subjects and organisations participating in the process, with a focus on educational and social policies, finding solutions to reduce inequalities and enabling changes in the political, economic, and social context to be monitored.
- Research Article
31
- 10.1017/s1463423620000353
- Jan 1, 2020
- Primary Health Care Research & Development
Adult community nursing services are evolving around the world in response to government policies and changing patient demographics. Amidst these changes, recruitment and retention of community nursing staff are proving a challenge. An integrative literature review has identified multiple factors that influence nurse retention in adult community nursing with sparse information on recruitment factors. Although factors impacting retention of community nurses have been identified, their generalisability around the world is a challenge as they are context and co-dependent. Indicating the need for this area of study to be explored at a local level, as the same factors present with different findings globally. To establish factors influencing recruitment and retention of registered nurses in adult community nursing services. Integrative literature review. Four electronic databases were searched in August 2019 from January 2008 to December 2018: CINAHL Complete, Web of Science, MEDLINE and PROQUEST. Both qualitative and quantitative studies focusing on factors influencing community nursing recruitment and retention were included. An integrative literature review methodology by Whittemore and Knafl (The integrative review: updated methodology. Journal of Advanced Nursing 52, 546-553) was followed, supported by Cochrane guidelines on data synthesis and analysis using a narrative synthesis method. The Center for Evidence-Based Management (CEBMa) critical appraisal tools were used for study quality assessment. Ten papers met the study inclusion criteria. Data synthesis and analysis revealed individual and organisational factors influencing the retention of community nurses with the following three dominant themes: (1) work pressure, (2) working conditions and (3) lack of appreciation by managers. The review identified context-dependent factors that influence adult community nurses' retention with limited generalisability. There is a lack of data on factors influencing recruitment into adult community nursing; further research is needed to explore factors affiliated to community nursing recruitment.
- Research Article
- 10.5339/jemtac.2023.30
- Oct 28, 2023
- Journal of Emergency Medicine, Trauma and Acute Care
Increasing attention to engaging spinal cord injury (SCI) patients with their rehabilitation entails self-assessment of their functional status. The Spinal Cord Independence Measures Self-Report (SCIM-SR) was specifically developed to allow individuals with SCI to assess their functional status and report improvements or deficits. This review was done as a preliminary phase to examine the development process of the SCIM-SR and assess the advantages of using the SCI self-reported functional status measure in Qatar. An integrative literature review was conducted using Whittemore and Knafl’s framework, searching three databases: CINAHL, Embase, and Medline. The initial search yielded 793 articles published between 2010 and 2022. After further evaluation of the literature, 12 articles were included in the subsequent analysis. This integrative literature review identified two major themes: SCIM-SR tool development and the advantages of using SCIM-SR. Tool development involved tool translation, language and cultural adaptation, and psychometric testing. Reported advantages included increased patient engagement, independence and convenience. This integrative review identified the required processes for translation, language and culture adaptation, and psychometric testing to facilitate the adoption of SCIM-SR in Qatar. To develop an Arabic version of the SCIM-SR, following a specific guideline as described in this integrative review is recommended. Before implementing the Arabic SCIM-SR tool, it is critical to evaluate its validity and reliability.
- Research Article
73
- 10.1016/j.ejon.2013.07.005
- Sep 5, 2013
- European Journal of Oncology Nursing
Understanding the reasons why patients delay seeking treatment for oral cancer symptoms from a primary health care professional: An integrative literature review