Background: The aim of this study is to validate a newly developed nurses' self-efficacy sources inventory. We test the validity of a five-dimensional model of sources of self-efficacy, which we contrast with the traditional four-dimensional model based on Bandura's theoretical concepts. Methods: Confirmatory factor analysis was used in the development of the newly developed self-efficacy measure. Model fit was evaluated based upon commonly recommended goodness-of-fit indices, including the χ2 of the model fit, the Root Mean Square Error of approximation (RMSEA), the Tucker-Lewis Index (TLI), the Standardized Root Mean Square Residual (SRMR), and the Bayesian Information Criterion (BIC). Results: All 22 items of the newly developed five-factor sources of self-efficacy have high factor loadings (range .40-.80). Structural equation modeling showed that a five-factor model is favoured over the four-factor model. Conclusions and implications: Results of this study show that differentiation of the vicarious experience source into a peer- and expert based source reflects better how nursing students develop self-efficacy beliefs. This has implications for clinical learning environments: a better and differentiated use of self-efficacy sources can stimulate the professional development of nursing students.
Businesses that can develop an appropriate response to the turbulence created by change and diversified customer expectations retain their sustainable competitive advantage. Especially with Covid19, Digital Transformation has emerged as an important element of pressure and necessity on the competitive advantage of businesses. Digital transformation refers to a radical change process from the way of doing business in the industry and the market to the nature of the interaction with internal and external customers. Digital transformation allows for meeting new expectations with new business processes and customer experiences with the opportunities offered by digital technologies. Although Digital transformation offers important competencies for businesses, it seems that SMEs, especially as important actors in the economy, lag behind large enterprises in the digital transformation process. This situation necessitates a detailed consideration of SMEs in the digital transformation process. This study aims to examine Digital Transformation in SMEs in detail. To achieve this, studies investigating digital transformation in SMEs and presenting empirical results were identified from various indexes (Ulakbim, Scopus, Web of Science, and Proquest). The studies were classified according to "author," "date of publication," "type of research," "sample," and "variables." The empirical evidence regarding the digital transformation process of SMEs is presented. The findings of the study are expected to contribute to the literature by presenting empirical studies on Digital Transformation in SMEs comprehensively. Additionally, it will increase awareness of the findings regarding the digital transformation process of SMEs, which are important actors in the economy.
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We are currently in a transition moving from a linear economy grounded on economic value maximization based on material transformation to a circular economy. Core of this transition is organising value preservation from various yet interlinked perspectives. The underlying fundamental shift is to move away from mere financial value maximization towards multiple value creation (WCED, 1987; Jonker, 2014; Raworth, 2017). This implies moving from mere economic value creation, to simultaneously and in a balanced way creating ecological and social value. A parallel development supporting this transition can be observed in accounting & control. Elkington (1994) introduced the triple bottom line (TBL) concept, referring to the economic, ecological and social impact of companies. The TBL should be seen more as a conceptual way of thinking, rather than a practical innovative accounting tool to monitor and control sustainable value (Rambaud & Richard, 2015). However, it has inspired accounting & control practitioners to develop accounting tools that not only aim at economic value (‘single capital’ accounting) but also at multiple forms of capital (‘multi capital’ accounting or integrated reporting). This has led to a variety of integrated reporting platforms such as Global Reporting Initiative (GRI), International Integrated Reporting Framework (IIRC), Dow Jones Sustainable Indexes (DJSI), True Costing, Reporting 3.0, etc. These integrated reporting platforms and corresponding accounting concepts, can be seen as a fundament for management control systems focussing on multiple value creation. This leads to the following research question: How are management control systems designed in practice to drive multiple value creation?
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