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ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provides correct answers for 56.5 percent of questions and partially correct answers for an additional 9.4 percent of questions. When considering point values for questions, students significantly outperform ChatGPT with a 76.7 percent average on assessments compared to 47.5 percent for ChatGPT if no partial credit is awarded and 56.5 percent if partial credit is awarded. Still, ChatGPT performs better than the student average for 15.8 percent of assessments when we include partial credit. We provide evidence of how ChatGPT performs on different question types, accounting topics, class levels, open/closed assessments, and test bank questions. We also discuss implications for accounting education and research.

College governing boards are widely held to be the keystone of institutional strategy and the prime locus of support, challenge and accountability in respect of the actions of the senior Executive. Whilst there are many normative prescriptions about the conditions and arrangements required for effective college governance, relatively little is known about how and to what extent the practices of boards reflect or realise these prescriptions. This paper draws upon a unique research study of eight further education colleges across the four nations of the UK. Following Chia and MacKay and Hendry et al., our ‘strategy as practice’ approach gives primacy to emergence and immanence through board practices. Video and observational data, supplemented by some interview and documentary data are used to develop an understanding of governing practices. Our analysis suggests that current normative prescriptions lack the conceptual sophistication required to support governing as it really happens. We offer a reconceptualisation of both strategy and accountability suggesting that the latter includes lateral, inward- and outward-facing functions that make conflicting demands on governors. We argue that these distinctions are vital in enabling further positive development of governing in the college sector.

This article analyses the racialization of discourses about national identities, and explores the implications for populations racialized as white. Two extensive datasets have been brought together, spanning a decade and 560 interviews, to explore discursive interplay, the oppositional nature and relationality of majority and minority claims about national belonging. We demonstrate that national identity claims are constructed discursively from positions of relative advantage and disadvantage: here the English majority and Polish minority. Discourses of national identity involve positioning and using resources differentially available. Dominant majority groups, perceiving themselves as entitled through their conceptualization of the nation-state and indigeneity, interpret and police minority claims in ways that equate to a gate-keeping function. The analysis examines the contingent hierarchy of whiteness and the discursive implications for entitlement, deservingness and resentment. The framework of whiteness helps illuminate the construction and contested racialization of hierarchies around national identity and belonging.

Throughout the history of CAD, a variety of interfaces have been employed with the aim of supporting designers’ construction and manipulation of digital models. This paper explores the potential of eye tracking as a CAD interface, and presents a prototype that uses collected gaze data to support shape exploration in a two-dimensional vector-based sketch editor. The eye tracking interface uses the visual interactions of users to identify interpretations of constructed shapes, according to recognised parts identified using methods from shape grammar research. It can therefore be argued that it supports construction and manipulation of shapes according to user intent. The prototype has been evaluated in a user study where design students carried out controlled shape exploration exercises which involved interpretation and manipulation of shapes. In the paper, key concepts of eye tracking methodology are introduced; the methods used to implement the eye tracking interface are described; and the user study and its outcomes are reported. The results are positive and indicate the potential for eye tracking as an interface for supporting shape exploration in CAD.

This paper describes the first in a series of studies which seek to explore the correlation of eye movements with interpretation of geometric shapes. These studies are intended to inform the development of an eye tracking interface for computational tools to support and enhance the fluid interaction required in creative design. A common criticism of computational design tools is that they do not enable manipulation of designed shapes according to all perceived features. Instead the manipulations afforded are limited by formal structures of shapes. This research examines the potential for eye movement data to be used to recognise and make available for manipulation the perceived features in shapes. The objective of this first study is to analyse eye movement data with the intention of recognising moments in which an interpretation of shape is made. Results suggest that duration of fixation and distance between successive fixations prove to be consistent indicators of shape interpretation.

Over the past two decades, the European Union (EU) has played an increasingly influential role in the construction of a de facto common immigration and asylum policy, providing a forum for policy-formulation beyond the scrutiny of national parliaments. The guiding principles of this policy include linking the immigration portfolio to security rather than justice; reaffirming the importance of political, conceptual and organizational borders; and attempting to transfer policing and processing functions to non-EU countries. The most important element, I argue, is the structural racialization of immigration that occurs across the various processes and which escapes the focus of much academic scrutiny. Exploring this phenomenon through the concept of the “racial state,” I examine ways to understand the operations of immigration policy-making at the inter-governmental level, giving particular attention to the ways in which asylum-seekers emerge as a newly racialized group who are both stripped of their rights in the global context and deployed as Others in the construction of national narratives.

This paper outlines the conduct and findings of a research project which compared the sketching activity and sketched output of pairs of design students collaborating face-to-face with other pairs linked by computer mediated tools. The paper proposes that attention to the nature and dispersion of ‘graphic acts’ can lead to a better understanding of the exploitation of sketching between remotely located design participants. Sketch Graphic Acts are used to illuminate the phenomenon of shared sketches and the importance of ‘thumbnail’ sketches—which were commonly exploited in laboratory studies of face-to-face collaborative working but which were significantly impoverished in studies of computer mediated, remote collaborative working.

The way ‘race’ shapes the lives of the ethnic majority (i.e. white Europeans) has not been a major focus of sociological research. Our findings, drawn from extensive interviews are that middle and working-class white Britons share concerns about resource allocation and perceived cultural threats, which express themselves in racialised discourse. However, the concerns are often articulated through classed experiences, and revolve around feelings of entitlement. These feelings link people who are socially and economically under-privileged to those who are much wealthier in economic and cultural capital. In the imaginary ‘hierarchy of entitlement’ people are sorted according to the contribution made, so those seen as newcomers (principally non-white immigrants) as well as those white locals who do not contribute are placed at the bottom.