Interpretive Paradigm Research Articles

Kiswahili Teachers’ Pedagogical Competence in Lesson Planning for the Implementation of Competency-based Curriculum

Kenya has undertaken curriculum reforms by introducing a competency-based curriculum. Teachers who are key implementers need to be adequately equipped in terms of competencies to effectively deliver on the envisaged curriculum changes. This study sought to establish Kiswahili teachers’ pedagogical competence in lesson planning for the implementation of CBC in selected primary schools in Kenya. Desimone’s Core Conceptual Framework was adopted as a theoretical framework for this study. The relativist–interpretivism paradigm guided the study. It further adopted a qualitative research approach. Specifically, a multiple case study research design was used. The target population comprised teachers of Kiswahili. A purposive sampling technique was employed in selecting study participants. Specifically, teachers of Kiswahili at grade four were selected and studied. The qualitative data was collected using; a document analysis guide and interview guide schedule. It was then analysed using the grounded theory method of analysis. The study findings revealed that teachers of Kiswahili proficiently interpreted the subject matter but ineptly infused CBC-integrated content while lesson planning. This means that emphasis is still on subject matter that is often criticized for rote learning. The study thus recommends teacher capacity-building programmes that focus more on an infusion of CBC-integrated content in lesson planning

Examining the Perceived Roles of Educational Planners in Shaping Pupils' Academic Performance in Dodoma Municipality, Tanzania

This study examines the roles of educational planners in shaping pupils' academic performance in Dodoma Municipality, Tanzania. The study aims to address two main specific objectives namely identifying strategies employed for enhancing pupils’ academic performance and assessing the challenges faced by educational planners in achieving the goals. An interpretive paradigm guided the study, using a qualitative approach with an exploratory case study design. The target population included 2600 teachers and 37 educational officers in Dodoma municipality. However, from the total population of 2637 only 15 participants were purposively sampled to participate in the study. Data were analyzed using content analysis with the aid of Atlas.ti software; and ethical approval was granted by the Directorate of Research, Publications, and Innovation at the Open University of Tanzania. The findings revealed that the strategies employed by educational planners to improve pupils' academic performance include curriculum development and implementation, teacher training and professional development, resource allocation and infrastructure development, monitoring and evaluation, stakeholder engagement, policy evaluation and implementation, and promoting equity and inclusion. Despite these efforts, several challenges hinder the effectiveness of these strategies. These challenges include economic constraints, inadequate resources, demographic factors, socio-cultural influences, technological gaps, and the need for enhanced teacher capacity building. In conclusion, while educational planners in Dodoma Municipality have implemented strategies aimed at improving academic outcomes, significant challenges remain. Addressing these barriers is essential for sustainable improvement. The study recommends aligning the curriculum with local contexts, expanding teacher training opportunities, particularly in modern pedagogies, and increasing community involvement in educational planning. Additionally, it is crucial to address resource allocation and infrastructure disparities, particularly in rural areas, to ensure that all pupils benefit from improved educational opportunities.

Negotiating discourses of special education teacher identity: preservice special education teachers’ identity (re)construction during practicum

ABSTRACT The shortage of special education teachers globally has created the need to understand how this group views itself, especially at the preservice stage. Understanding special education teachers’ identity construction could assist in providing teacher education that attracts and retains more special education teachers. However, little attention has been paid to preservice special education teachers’ (PSETs) identity formation. Utilising Gee’s discursive approach to identity within an interpretive qualitive paradigm, this multiple case study collected rich data via semi-structured individual interviews and weekly reflective writing from 10 PSETs in China over four months of school-based practicum. Analysis of data showed that the participants (re)constructed the Discourse of being special education teachers in and through enacting the four sub-Discourses of advocate, teacher, professional and learner. Drawing on the findings, it is argued that PSETs’ identity (re)construction during practicum involved continuous negotiation between their practicum experiences, their own personal discourses and dominant social discourses about special education teachers. Implications for policy and practice are discussed regarding improving specialist teacher preparation programmes and raising special education teachers’ social status.

Challenges and Approaches to Overcoming Educational Barriers in a Distance Learning Environment

The purpose of this study was to identify and assess the specific challenges faced by incarcerated students in a distance learning environment and to explore effective strategies for managing their academic endeavors. The study intentionally selected twelve incarcerated inmates who were currently enrolled in various educational programs. The data were acquired through the process of conducting audio-recorded interviews, which were then transcribed verbatim by a proficient transcriber. The author employed an interpretive paradigm to examine the data and derive significant conclusions. The findings demonstrated that the amalgamation of resilience and determination had a crucial role in empowering students to overcome the barriers impeding their education. In addition, students have employed controlled internet access in prisons and the incorporation of technology-enhanced learning alongside traditional classroom teaching as essential methods to properly manage their academic studies. These strategies prioritize the need to enhance the accessibility of educational resources and support networks within prisons in order to enhance the educational accomplishments of incarcerated individuals. The study's findings suggest that it is crucial to make practical and policy changes in order to effectively meet the specific needs of incarcerated students engaged in remote learning programs. Typical barriers include (i) restricted technology access, (ii) limited finances, and (iii) the challenge of staying focused in a distracting setting. Notwithstanding these challenges, the participants shown exceptional tenacity and resolve, utilizing diverse tactics to effectively handle their academic pursuits. The success of these individuals was influenced by several key variables, such as the assistance provided by prison education officers, the capacity to effectively employ restricted technical tools, and the self-discipline to establish organized study routines.

A Qualitative Study and Future Research Agenda for Cultivating Critical Thinking in Culturally Diverse Postgraduate Students

Critical thinking, based on Western cognitive models, is a commonly expected and desired skill in learners in Western academic institutions. This phenomenological study uses an interpretivist paradigm to explore culturally-influenced perceptions of critical thinking. It suggests ways through which marketing instructors and culturally diverse, postgraduate students can change their perspectives to enhance critical-thinking enactment and expression in culturally diverse marketing classrooms. The study expounds a clarified construct of critical thinking and presents a critical-thinking cultivation framework to empower culturally diverse, postgraduate, marketing students with the ability and self-authority to engage in critical thinking. In addition, a toolset of critical-thinking cultivation techniques is offered that marketing instructors can use in the classroom to enable them to achieve their course and university objectives.

Optimising Culturally Responsive Pedagogies in Multicultural English Second Language Classrooms

In the era of globalisation, multilingual and multicultural classrooms are a common phenomenon, in which learners from diverse linguistic and cultural backgrounds interact in various social and academic settings. The objective of this paper was to explore ways by which culturally responsive pedagogies (CRPs), which acknowledge the linguistic diversity of English second language (ESL) learners and embrace their native languages by fostering a more inclusive, effective and culturally sensitive ESL classroom, can be strengthened. This inquiry was grounded on Vygotsky’s sociocultural theory, and the multiliteracies framework, which emphasise the importance of exposing students to culturally rich contextually relevant materials and interactions. Thus, applying them to the classroom context will help understand how cultural and linguistic factors impact learning. An interpretive paradigm was used as the basis of this inquiry. A qualitative approach and a case study design were used to gather information from 16 conveniently chosen lecturers through semi-structured interviews. Through the adoption of a thematic analysis method, it was specified that that the adoption of a variety of instructional strategies, such as peer collaboration, technology-assisted learning (TAL), differentiated instruction, and interactive approaches, could strengthen culturally responsive pedagogies. It was also found that the creation of inclusive and conducive learning environments results in students’ increased motivation and engagement when they perceive that their native languages are used in the educational process. The author suggests that, to prepare students for a globalised environment in which English is the universal language, language education policies that respect the heritage of native language speakers are necessary.

An Examination of Accounting Practices in the Pisuke Tradition of the Sasak Tribe

This study aims to reveal accounting practices in the pisuke tradition of the Sasak tribe in Mantang village. This study uses ethnography as an analytical method with an interpretive paradigm. Data collection was carried out through observation, interviews, and documentation. The results of the study indicate that the amount of pisuke is determined by a woman's social position such as family background, education level, and occupation. The concept of pisuke accounting describes income for women and obligations for men. The self-value of Sasak women in the pisuke tradition is recognized as an asset, capital, income, and burden. The pisuke tradition is not just a provision of material, but also a manifestation of social values ​​such as the values ​​of affection, respect, and family values. This finding can increase public insight that pisuke refers to financing wedding needs like its beginning. This tradition also shows how the Sasak people maintain cultural heritage by maintaining authenticity and preventing its extinction.

Indigenous People and the Meaning of the Construction of Disaster Information Literacy Based on Local Wisdom

Indonesia is one of the countries that faces numerous disasters, with the recent increase largely attributed to the worsening effects of climate change. This study aimed to map out the experiences and meanings of indigenous communities regarding disaster information literacy based on local wisdom in facing the threat of global climate change. This research uses an interpretive paradigm with a phenomenological approach. Data collection techniques comprised in-depth interviews, focused group discussions, and participatory observations. The results showed that the indigenous peoples have the capacity to maximise their cultural assets to reduce disaster risks. In disaster crisis situations, these indigenous communities use their local wisdom to strengthen their capacity to deal with various threats such as droughts and floods. Second, cultural aspects determine the preparedness of indigenous peoples to face various risks of climate change. Therefore, they build an understanding that one of the effective ways to mitigate disasters is to use culture-based local wisdom. They also perform traditional rituals as a form of prayer when the crisis intensifies.

Theoretical and Clinical Learning Experiences and Expectations of Midwifery Students Using the Artificial Intelligence Tool ChatGPT: A Qualitative Study

ABSTRACTChatGPT is one of the most popular artificial intelligence tools today. The number of users is increasing rapidly every day. ChatGPT, which is used in many fields for different purposes, has the potential to revolutionise the field of education and health. The study aims of the study is to investigate the learning experiences and expectations of midwifery students who use ChatGPT in their theoretical and clinical education. This study was conducted through an interpretive paradigm based on Heideggerian hermeneutic phenomenology, a qualitative research method. In the study, the maximum diversity sampling method, one of the purposive sampling methods, was used. One‐to‐one in‐depth interviews were conducted with a total of 17 midwifery students. The study data were collected through a three‐part interview form. The data obtained were analysed with the MAXQDA program. As a result of the data analysis, three main themes and seven sub‐themes were identified. The main themes are The Role of ChatGPT in Midwifery Education, The Effect of ChatGPT on Student Development and Concerns about the Use of ChatGPT. Midwifery students use ChatGPT for various purposes in theoretical and clinical courses. Although students are satisfied that artificial intelligence tools save time and make learning practical, students have some concerns about ChatGPT.

Exploring Formative Assessment Strategies for Pupils with Learning Disabilities in Inclusive Schools in Temeke Municipality, Tanzania

Formative assessment is a key tool for monitoring the progress of pupils with disabilities in inclusive educational settings. This study investigates the strategies used for formative assessment of pupils with learning disabilities in inclusive schools, with a specific focus on teachers' perceptions in Temeke Municipality. The study is grounded in an interpretive paradigm and adopts a qualitative research methodology, using a multiple case study design. A purposive and snowball sample of 22 teachers was selected, with data collected through in-depth interviews and analyzed using content analysis facilitated by Atlas Ti software. Ethical considerations were adhered to by obtaining approval from the Directorate of Research, Publications, and Innovation at the Open University of Tanzania, and ensuring participant confidentiality and anonymity throughout the research process. The findings indicate that teachers primarily use quizzes, tests, exams, and task-based performance as common formative assessment methods for pupils with learning disabilities. Such methods helped to assess the academic progress of pupils, including those with learning disabilities, by providing valuable insights into their understanding of the material. Teachers also noted the importance of ongoing feedback in supporting student progress. The study concludes that the use of a variety of assessment techniques is essential for improving the academic performance of pupils with learning disabilities in inclusive settings. Based on these findings, the study recommends that the government should implement regular professional development programs for teachers, focusing on enhancing their formative assessment skills in special needs. Such initiatives are expected to foster a more inclusive and effective learning environment for all pupils.

Adoption of Eco-Friendly Waste Reduction Practices in the Clothing Retail Sector in Cape Town

The fashion and textile industry significantly contributes to environmental degradation through unsustainable manufacturing and waste disposal practices, particularly in South Africa's retail sector. This study examines the retail merchandise cycles of two prominent clothing retailers based in Cape Town, South Africa to identify stages that generate substantial fashion and textile waste and proposes a model to enhance sustainability within the industry. Adopting a qualitative, interpretive research paradigm, data were collected through purposive sampling and in-depth interviews with key personnel, primarily buyers, within the selected companies. The research involved mapping and analyzing each retail cycle phase to identify excessive waste generation points. The findings revealed that retailers produce considerable amounts of waste (pre- and post-consumer) due to fast fashion practices and insufficient recycling systems. While both companies acknowledged the importance of sustainability, there was a notable lack of concrete policies and limited visibility into supplier processes concerning environmental impact. The study identified specific departments and operations within the retail cycles responsible for significant waste production, highlighting the need for systemic changes. Based on these insights, an improved retail cycle model was developed emphasizing waste reduction through sustainable sourcing, enhanced recycling initiatives, and stricter supplier compliance measures. The proposed model aims to minimize environmental harm by integrating sustainability into all aspects of the retail process.

Conceptualizing the Imaginary: Castoriadis and Durand

Imaginary has emerged as a heuristic concept in the social sciences, attracting attention from diverse fields such as sociology, psychology, anthropology, history, and philosophy. However, its polysemic nature presents significant challenges for scholars seeking to define or operationalize it. This study aims to compare and explore the interpretations of the imaginary as presented in Gilbert Durand's “The Anthropological Structures of the Imaginary” and Cornelius Castoriadis's “The Imaginary Institution of Society.” Through a narrative literature review, the research highlights key points of convergence and divergence between these two theoretical perspectives. Despite their distinct conceptual approaches, both Durand and Castoriadis critique the marginalization of the imaginary by rationalist traditions, viewing it as a driving force for human beings, societies, and history. Furthermore, both theorists reject positivist methodologies, advocating for interpretive paradigms in the study of imaginary phenomena.

Technostress Among Information Specialists/Librarians at a Private Higher Education Institution in South Africa: Are They Spared?

In the digital age, information specialists at Private Higher Education Institutions (PHEIs) played a crucial role in managing vast amounts of digital information and providing essential services to support academic activities. However, the increasing reliance on technology brought about a phenomenon known as technostress—stress or psychosocial strain experienced due to the use of information and communication technologies (ICT). The aim of this study was to explore information specialists/librarians' experiences of technostress in the context of technology integration into library services at a private higher education institution in South Africa. It sought to identify the specific challenges librarians faced due to the adoption and use of technology and to understand how these challenges affected their daily tasks, job performance, and overall job satisfaction. The study was underpinned by the Transactional Model of Stress and Coping (Lazarus & Folkman, 1984), which provided a framework for understanding how individuals cognitively appraised and coped with stressful situations. Utilizing a qualitative approach guided by the interpretivist paradigm, the research gathered comprehensive data through qualitative semi structured interviews. A purposive sample of information specialists from a leading Private Higher Education Institution (PHEI) was selected, and thematic analysis was employed to analyse the interview transcripts. Participants were invited for semi-structured interviews until saturation was achieved. The thematic results of the qualitative study illustrated the effects of technostress on information specialists at the PHEI. Participants experienced system failures, technical glitches, and challenges with new tools, which significantly increased their stress levels. This stress manifested itself in physical symptoms such as eyestrain and headaches, as well as emotional symptoms such as anxiety and frustration, often exacerbated by increased screen time and poor ergonomics. The impact on work performance varied, with some experiencing minimal or positive impacts on productivity, while others experienced significant disruption to their work and well-being. The findings improved the understanding of technostress in higher education and provided recommendations for creating a supportive work environment and promoting the well-being of information specialists/librarians. Practical suggestions were made to address the identified challenges and improve the wellbeing and effectiveness of information specialists within the PHEI. This study informed strategies to effectively combat technostress among information specialists/librarians at a PHEI.

Shocking shortage: the electrical trade crisis in the Eastern Cape, South Africa

This study examines the shortage of professional electricians in the Eastern Cape, South Africa, exploring the root causes, consequences, and potential solutions. Using an interpretivist paradigm and inductive approach, qualitative data from semi-structured interviews with local electricians were analysed through thematic analysis. Findings indicate that inadequate training opportunities and low industry awareness are major contributors to this shortage, leading to an increased presence of unqualified electricians. The analysis identified three primary themes: causes, including insufficient training and awareness; consequences, such as diminished industry standards and rising unqualified practitioners; and potential solutions centred on educational reform and expanded vocational programs. While this study is limited to the Eastern Cape, it provides valuable insights that may inform similar regions, offering actionable recommendations for industry stakeholders. By addressing these training and awareness gaps, stakeholders can help reduce the shortage, enhance workforce skills, and improve overall industry standards. The research underscores the critical need for educational initiatives and awareness campaigns to counteract skilled labour shortages, emphasising that targeted strategies could stimulate sustainable workforce development. These findings contribute to a broader understanding of labour market dynamics in the construction sector, with particular relevance for the sustainable growth of skilled trades.

Incorporating Indigenous Knowledge into Chemistry Lessons on Acids and Bases:

This study delved into the potential and hurdles involved in integrating indigenous knowledge (IK) into Physical Science lessons among Namibian teachers. Rooted in an interpretive paradigm, it adopted a qualitative case study approach, gathering data through observations and stimulated recall interviews. Socio-cultural theory served as the overarching framework, with Pedagogical Content Knowledge (PCK) used as a lens for data analysis. Specifically, the study employed five knowledge components within the realm of topic-specific pedagogical content knowledge (TSPCK) to scrutinize the data. Two Grade 9 Physical Science teachers were observed teaching concepts on Acids and Bases, with each teacher's two lessons providing qualitative data. Teachers were purposively sampled for inclusion in the study. The findings indicated that teachers possessed local knowledge that could be effectively integrated into Physical Science topics. For example, the topic of acids and bases was identified as conducive to incorporating IK. Both observed teachers utilized local substances to enable learners to practically test them using litmus paper (blue or red). Substances such as Omutoko (wood ash), Oshikundu (a traditional drink made from Mahangu flour and sorghum), Oshimhumu (a shrub used for dental hygiene), and Onghalanyenye (subterranean soil) were tested for their acidic or alkaline properties during Physical Science lessons. Stimulated recall interviews further revealed teachers' awareness of homegrown substances suitable for teaching acids and bases in science lessons.

Experiences of men who have sex with men in accessing HIV counselling and testing in Mdantsane Township, South Africa

Background: Despite scientific evidence of a rapid increase in the number of men who have sex with men (MSM) who test positive for HIV, many African states continued to ignore and exclude MSM in healthcare planning and provision, resulting in their reluctance and refusal to access healthcare services.Aim: This study aimed to explore, the lived experiences of MSM in accessing HIV Counselling and Testing services within the primary health care system in a township in South Africa.Setting: Mdantsane Township, outside East London, Eastern Cape province.Methods: This qualitative study was placed within the interpretive paradigm and employed a descriptive phenomenological research design. A non-probability purposive sampling technique was used to recruit participants. The study was inductive and utilised semi-structured in-depth interviews and an interview guide to collect data. A descriptive phenomenological data analysis method was employed to process and analyse the data.Results: Five main themes emerged from the study, namely, (1) individual factors related to MSM’s experiences of nearby healthcare centres providing HCT; (2) interpersonal factors related to their experiences inside the clinic; (3) institutional factors related to lack of sensitisation; (4) community factors related to the role of public-private partnerships in improving healthcare services for MSM; and (5) public policy factors related to the role of government in ensuring accessibility of HCT policy to MSM.Conclusion: Access to HCT services for MSM in Mdantsane was levels and there is an urgent need influenced by a myriad of complex factors at different socio-ecological levels, and there was an urgent need for tailormade interventions at all these socio-ecological levels to address challenges.Contribution: This study contributes to scientific knowledge by bringing forth the voices of sexual minorities regarding the quality of healthcare service provision they expect to receive from their local clinics.

Exploring Gender Equity in Tanzania- A Comprehensive Study on the Need for Inclusive Practices in Selected Major Media Houses in Tanzania

This study investigates gender equity in Tanzanian print media, particularly focusing on women's leadership. Utilizing a qualitative approach with an interpretivist paradigm, the explanatory case study design includes 12 in-depth interviews. The research unveils the impact of Stereotype Theory on employment promotion policies, emphasizing challenges related to family life and child-rearing in career advancement. Challenges in adhering to maternity leave regulations are identified, hindering the balance between family planning and career progression for female journalists. The study highlights subjective performance evaluations, favoritism concerns, and a lack of transparency in promotion policies, contributing to gender inequity. A glass ceiling is noted at middle and senior management levels. Recommendations include implementing supportive structures for working mothers, revising promotion policies for transparency, and fostering a workplace culture that actively promotes inclusivity. The aim is to create a more equitable and inclusive media industry in Tanzania.

Assessing the Perceived University-Community Consulting Services for Sustainable Development: Insights from the Open University of Tanzania

This study investigated the assessing the perceived university-community consulting services for sustainable development: Insights from the Open University of Tanzania. The study aimed to explore the consulting services provided by the Open University of Tanzania; assess the impacts in community development; identify challenges in university-community engagement. A study was informed by interpretive paradigm. A qualitative approach was employed using an exploratory case study design, conducted at the Open University of Tanzania. The study involved 37 respondents who shared their perceptions through interviews and online group discussion forum. Data were collected through semi-structured interviews, through online group discussions and document reviews, and analyzed using content analysis. The findings indicate that the consulting services that are provided by the university are strategy consulting, e-commerce consulting, governance consulting, marketing consulting, management consulting, information technology consulting, human resources consulting, leadership consulting, environmental consulting, innovation consulting, public relations consulting and business process consulting. In terms of impact, it was disclosed that consulting services positively influenced the community, contributing to development across various sectors. The challenges identified included difficulties in quantifying the value of consulting services, limited staff engagement with the community, and bureaucratic hurdles. The study concluded that it is high time for universities in collaboration with private sectors to reflect on the consulting services they offer to the community in order to meet the needs of diverse population. Finally, the study recommends that the university prioritize the quantification of consulting services and enhancing staff training on community engagement services.

Optimising school leadership development for 21st-century learning: An in-depth analysis of South African private secondary schools in KwaZulu-Natal

There have been significant and rapid improvements in information and communication technology (ICT) since the early 1990s. Subsequent global changes have increased with the onset of the Fourth Industrial Revolution and have dictated pedagogical transformation. Many countries have moved from traditional approaches of education to 21st-century Learning (21CL). 21CL is ICT-aligned, inquiry-based, and includes the development of affective abilities. School leadership influences all structures and individuals directly in a school. It has the potential to be one of the cornerstones of the paradigm shift to 21CL. I investigated how school leadership is developed to facilitate 21CL and how it can be improved. I required quantitative and qualitative data to achieve the research objectives. Therefore, I adopted a mixed methods research approach that is underpinned by the positivist and interpretivist paradigms. I used a case study design. The data collection methods I employed were questionnaires, semi-structured interviews, and focus group interviews. Phase one of the research involved the quantitative data collection from twenty-five schools, of which five schools were purposely sampled for the second qualitative phase. The use of transformational leadership, strategic leadership, system leadership, and ecological leadership in enacting 21CL featured prominently in the reviewed literature. However, the research findings show that, largely, these four leadership theories were not incorporated in leadership development in South Africa. The results also show that school leadership development specifically designed for 21CL, was limited. The leadership training that is available focused more on administrative tasks instead of on leadership theories and skills to facilitate 21CL. I recommend that further research be conducted in both private and public schools in other South African provinces.

Accounting for credit card rewards programmes: the perceptions of managers and experts

Purpose International Financial Reporting Standard (IFRS) 15 required credit card rewards programmes (CCRPs) to reconsider their accounting practices. While Brink and Steenkamp (2023a, 2023b) developed a theoretical accounting model for CCRP transactions after the effective date of IFRS 15, this model should be validated and finalised as an accounting framework. Thus, the purpose of the present paper was to examine the validity of Brink and Steenkamp’s (2023b) model by interviewing CCRP managers and obtaining the opinions of experts in the field, and then develop a framework for accounting for CCRP transactions after the effective date of IFRS 15. Design/methodology/approach A qualitative exploratory approach within an interpretive paradigm was applied. Fifteen semi-structured interviews were conducted with South African CCRP managers, after which the Delphi technique (with 22 experts) was used. All data collected were analysed using thematic analysis, after which the CCRP accounting framework was finalised. Findings The study confirmed parts of the theoretical model, updated the model for what was evident in practice (e.g., not identifying interest as a relevant revenue stream, not differentiating between an open-loop and closed-loop structure and not including interest in the interchange fee) and improved the model by including alternative accounting treatments and additional guidance (e.g., to determine how the CCRP transaction should be viewed and to determine the value of award credits without an observable value). Practical implications The CCRP accounting framework provides practical guidelines for CCRP accounting and will assist managers of CCRPs in their decision-making processes and the application of judgement. Originality/value The study developed a CCRP accounting framework embedded in a decision tree and included all possible alternatives for accounting for CCRP transactions, which is a novel contribution to the field.