Search results for: higher accounting education

Authors: Leandro Marcos Alves Vaz

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In this article, we analyze the different approaches to the topic Magnetism of Matter in physics textbooks of Brazilian schools. For this, we compared the approach to the concepts of the magnetic characteristics of materials (diamagnetism, paramagnetism, ferromagnetism and antiferromagnetism) in different sources of information and in different levels of education, from Higher Education to High School. In this sense, we used as reference the theory of the Didactic Transposition of Yves Chevallard, a French educational theorist, who conceived in his theory three types of knowledge – Scholarly Knowledge, Knowledge to be taught and Taught Knowledge – related to teaching practice. As a research methodology, from the reading of the works used in teacher training and those destined to basic education students, we compared the treatment of a higher education physics book, a scientific article published in a Brazilian journal of the educational area, and four high school textbooks, in order to establish in which there is a greater or lesser degree of approximation with the knowledge produced by the scholars – scholarly knowledge – or even with the knowledge to be taught (to that found in books intended for teaching). Thus, we evaluated the level of proximity of the subjects conveyed in high school and higher education, as well as the relevance that some textbook authors give to the theme.

Keywords: Brazilian physics books, didactic transposition, magnetism of matter, teaching of physics

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Authors: Salisu Abdu Bagga

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This paper attempts to discuss contemporary issues in teacher education and address challenges therein within the context of the Nigeria society. Teacher education is an educational programme aimed at producing the right crop of people (teachers) who will teach at various levels of schooling i.e. primary, secondary and tertiary. The programme targets to inculcate desirable knowledge, skills, attitudes, values and competencies in teachers with the prime motive of keeping them fully abreast with contemporary challenges such as overcrowded classrooms, inadequate instructional materials, ineffective teaching methodology in the teaching industry in Nigeria. Nigeria needs competent, skilful, knowledgeable and innovative classroom teachers for better teaching and learning.

Keywords: teacher education, contemporary issues, competencies, higher education

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Authors: Y. Tahat, T. Dunne, S. Fifield, D. Power

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Information about a firm’s usage of Financial Instruments (FIs) plays a very important role in determining its financial position and performance. Yet accounting standard-setters have encountered problems when deciding on the FI-related disclosures which firms must make. The primary objective of this paper is to review the extant literature on FI disclosure. This objective is achieved by surveying the literature on: the corporate usage of FIs; the different accounting standards adopted concerning FIs; and empirical studies on FI disclosure. This review concludes that the current research on FI disclosure has generated a number of useful insights. In particular, the paper reports that: FIs are a very important risk management mechanism in ensuring that companies have the cash available to make value-enhancing investments, however, without a clear set of risk management objectives, using such instruments can be dangerous; accounting standards concerning FIs have resulted in enhanced transparency about the usage of these instruments; and FI-related information is a key input into investors’ decision-making processes. Finally, the paper provides a number of suggestions for future research in the area.

Keywords: financial instruments, financial reporting, accounting standards, value relevance, corporate disclosure

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Authors: Digby Warren, Jiri Kropac

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While aspirations of social justice are often articulated by universities as a “feel good” mantra, what is meant by education for social justice deserves deeper consideration. Based on in-depth interviews with academics (voluntary participants in this research) in different disciplines and institutions in the UK, Czech Republic, and other EU countries, this comparative study presents thematic findings regarding lecturers’ conceptions of education for social justice -what it is, why it is important, why they are personally committed to it, how it connects with their own values- and their practice of it- how it is implemented through curriculum content, teaching and learning activities, and assessment tasks. It concludes by presenting an analysis of the challenges, constraints, and enabling factors in practising social justice education in different subject, institutional and national contexts.

Keywords: higher education, social justice, inclusivity, diversity

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Authors: Sulafah Basahel

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Nowadays, Higher Education Institutions (HEIs) around the world are attempting to utilize Information and Communication Technologies (ICTs) to enhance learning process and strategies of knowledge delivery for students through Distance Education (DE) system. Stakeholders in DE system face a complex situation of different ill-defined and related issues that influence decision making process. In this study system thinking as a body of knowledge is used to explore the emergent properties that produced from these connections between issues and could have either positive or negative outcomes for the DE development. Checkland Soft System Methodology (SSM) - Mode 2 is employed in a cultural context of Saudi Arabia for more knowledge acquisition purposes among multiple stakeholders in DE rather than solving problems to achieve an overall development of DE system. This paper will discuss some political, cultural issues and connections between them that impact on effectiveness of stakeholders’ activities and relations. This study will significantly contribute to both system thinking and education fields by leading decision makers in DE to reconsider future plans, strategies and right actions for more successful educational practices.

Keywords: distance education, higher education institutions, ill-defined issues, soft system methodology-Mode 2

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Authors: Denise Hexom, Judith Menoher

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Teachers and administrators across America are being asked to use data and hard evidence to inform practice as they begin the task of implementing Common Core State Standards. Yet, the courses they are taking in schools of education are not preparing teachers or principals to understand the data-driven decision making (DDDM) process nor to utilize data in a much more sophisticated fashion. DDDM has been around for quite some time, however, it has only recently become systematically and consistently applied in the field of education. This paper discusses the theoretical framework of DDDM; empirical evidence supporting the effectiveness of DDDM; a process a department in a school of education has utilized to implement DDDM; and recommendations to other schools of education who attempt to implement DDDM in their decision-making processes and in their students’ coursework.

Keywords: data-driven decision making, institute of higher education, special education, continuous improvement

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Authors: Perttu Heino

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Universities of applied sciences (UASs) were introduced as part of the Finnish higher education system in the early 1990’s. Research, development and innovation (RDI) were mentioned in the legislation on UASs from the very beginning, but very little attention was paid to it in the early years of UASs due to reasons that are easy to understand. Required changes in the organization of the UAS and its educational offering were a big challenge, and it took several years to get things in order. There were RDI projects already then, but their number was low and there was no systematical coordination or management of those activities. In this paper, the institutional transformation of UASs is discussed based on how Tampere University of Applied Sciences has transformed during the years from a traditional tertiary level school to a modern higher education institution with a strong RDI activity, characterized by lively university-industry interaction and tight integration to education.

Keywords: research, development, management, practices

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Authors: Virginia Chambers, Kamryn York, Mark Marnich

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T.I.M.E. for STEM (Transforming Integrative Maker Education for STEM learning) focuses on improving the quality and effectiveness of STEM education for pre-service teachers through a focus on the integration of maker space pedagogy. This National Science Foundation-funded project primarily focuses on undergraduate pre-service teaching students majoring in elementary education. The study contributes to the knowledge about teaching and learning by developing, implementing, and assessing faculty development, interactive instruction, and STEM lesson plan development. This project offers a valuable opportunity to improve STEM thinking skills by formally integrating STEM concepts throughout the pre-service teacher curriculum using an interdisciplinary approach. T.I.M.E. for STEM utilizes a maker space laboratory at Point Park University in Pittsburgh, PA, USA. However, the project design is such that other institutions of higher education can replicate the program with or without a physical maker space lab as the project’s findings and “maker mindset” are employed. Utilizing qualitative research methodology, the project investigates the following research question: What do pre-service teachers (education students) and faculty members identify as areas of pedagogical growth in STEM learning and teaching in a makerspace environment? This research highlights the impact of makerspace pedagogy on improving STEM education learning outcomes through an interdisciplinary constructivist approach. The project is expected to have a multiplier effect as it impacts STEM disciplinary and higher education faculty, pre-service teachers, and teacher preparation programs at other universities that benefit from what is learned at Point Park University. Ultimately, the future elementary students of the well-prepared pre-service teachers steeped in maker pedagogy and STEM content will have the potential to develop higher-level thinking skills and improve their mathematics and scientific achievement, which are essential for the 21st century STEM workforce.

Keywords: maker education, STEM learning, teacher education, elementary education

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Authors: Eni I. Eni, James Okon, Ashang J. Ashang

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The pre-degree programme of the University of Calabar was introduced to help increase access to tertiary Education in science related courses. This has become necessary due to population increase and public awareness. Its main objective was to provide access to candidates from educationally less developed states (ELDS) and states within its catchment area. To find out if this objective of the programme has been achieved, an impact evaluation of the programme was conducted, from where the aspect of providing access to University Education was reported here. It was reasoned that if this objective of the programme was properly implemented, there should be an evidence of increase in the access to University Education. To achieve the purpose of this study, two research questions were formulated; expost-facto research design and purposive sampling technique were adopted for the study. Data was collected from the Faculty of Science and analyzed using descriptive statistics in terms of frequencies and percentages. The result of data analysis showed that the pre-degree programme of the University of Calabar has provided educational access to Nigerians especially those from educationally less developed states in science related courses. It was therefore recommended that the programme be sustained and further be improved upon to facilitate its continued provision of access to University Education in Nigeria.

Keywords: higher education, pre-degree programme, University of Calabar, educationally less developed states

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Authors: Rima Mammadova

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Azerbaijan is a developing country that tries to keep its own culture and traditions. At the same time tries to get benefit from the experience and knowledge of the developed countries. After the collapse of the Soviet Union, Azerbaijan got its independence and currently, implements various programs and policy initiatives to the development of different fields, such as an education, human rights, etc. Disability related issues are also in the main priority list of the country. During the Soviet Union, children with disabilities studied in the special schools, which called boarding schools. They were isolated from the society and most of them were not able to get their higher education. As the result of this kind of tendency, they were in dependence on their parents, relatives and especially the government, as there were several kind of pensions provided by the government depending on the level of disability. Although Azerbaijan maintain different programs, the remnants of the Soviet period still exists. This paper investigates the current situation in Azerbaijan concerning the higher education of people with disabilities. Qualitative and quantitative research methods used in this paper. As a qualitative method a literature review was done on what the term “disability” is and what kind of education rights possess people with disabilities in Azerbaijan. A detailed research also was done on legislation of the Republic of Azerbaijan concerning the education rights of people with disabilities in Azerbaijan. As a quantitative method, questionnaire was used. The questionnaires were sent to the 8 Azerbaijani Higher Education Institutions (HEIs) which are located in different regions of Azerbaijan in order to assess and evaluate the situation concerning the students with disabilities. The main aims of these questionnaires were to find out how many students with disabilities study in Higher Education Institutions in 8 HEIs and what kind of obstacles and challenges Institutions face concerning the education of students with disabilities. The researches provided for the project brought up the results that people with disabilities possess all rights concerning the education rights legally. However in the practice they face various types of obstacles and challenges. The number of students with disabilities in HEIs in Azerbaijan is significantly low. There are several kind of reasons that affect the number of students with disabilities in HEIs. As was mentioned before the remnants of the Soviet period exists in Azerbaijan and children with disabilities get their education in boarding schools and in most cases, these boarding schools give education till the 9th class, but to enter the University, pupils have to finish 11 classes in Azerbaijan. As a result, pupils with disabilities automatically disqualify to enter the university. The paper comes into conclusion that to eliminate the isolation of pupils with disabilities from HEIs, the government should pay more attention to the special schools for the pupils with disabilities, the boarding schools should be cancelled and etc. By the applying these kind of changes the rights of people with disabilities will be provided not only theoretically but also practically.

Keywords: Azerbaijan, disability, students with disabilities, boarding schools

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Authors: Lee Li

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The strategic management literature posits that the major motive of strategic alliances is to share resources, costs and risks. However, the literature also indicates that such sharing leads to transaction costs which are positively correlated with environmental dynamism. As such, it is not clear why firms are willing to cover high transaction costs for sharing resources, costs and risks. This study categorizes resources into firm-specific and general resource; costs into accounting and non-accounting cost; and risks into visible and invisible risks. Using data from 167 Canadian firms in technology industries, we find that sharing firm-specific resources and non-accounting costs are negatively correlated with environmental dynamism but sharing general resources, accounting costs and visible risks are positively correlated with environmental dynamism. Findings suggest that sharing certain resources, costs and risks do not necessarily incur high transaction costs.

Keywords: environmental dynamism, strategic alliances, resource/cost/risk sharing

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Authors: Shah Awan, Fahad Sultan, Shahid Jan Kakakhel

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Higher education in the 21st century has been faced with game-changing developments impacting teaching and learning and also strengthening the academia and industry relationship. The academia and industry relationship plays a key role in economic development in developed, developing and emerging economies. The partnership not only explores innovation but also provide a real time experience of the theoretical knowledge. For this purpose, the paper assessing the role of HEC in the Pakistan and discusses the way in academia and industry contribute their role in improving Pakistani economy. Successive studies have reported the importance of innovation and technology , research development initiatives in public sector universities, and the significance of role of higher education commission in strengthening the academia and industrial relationship to improve performance and minimize failure. The paper presents the results of interviews conducted, using semi-structured interviews amongst 26 staff members of two public sector universities, higher education commission and managers from corporate sector.The study shows public sector universities face the several barriers in developing economy like Pakistan, to establish the successful collaboration between universities and industry. Of the participants interviewed, HEC provides an insufficient road map to improve organisational capabilities in facilitating and enhance the performance. The results of this study have demonstrated that HEC has to embrace and internalize support to industry and public sector universities to compete in the era of globalization. Publication of this research paper will help higher education sector to further strengthen research sector through industry and university collaboration. The research findings corroborate the findings of Dooley and Kirk who highlights the features of university-industry collaboration. Enhanced communication has implications for the quality of the product and human resource. Crucial for developing economies, feasible organisational design and framework is essential for the university-industry relationship.

Keywords: higher education commission, role, academia and industry relationship, Pakistan

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Authors: Noha Hamie Haidar

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The purpose of this case study was to explore faculty attitudes toward online learning in a Lebanese Higher Education Institution (HEI). The research problem addressed the disinterest among faculty at the Arts, Sciences, and Technology University of Lebanon (AUL) in enhancing learning using online technology. The research questions for the study examined the attitudes of the faculty toward applying online learning and the extent of the faculty readiness to adopt this technological change. A qualitative case study design was used that employed multiple sources of information including semi-structured interviews and existing literature. The target population was AUL faculty including full-time instructors and administration (n=25). Data analysis was guided by the lens of Kanter’s theoretical approach, which focused on faculty’s awareness, desire, knowledge, ability, and reinforcement model (ADKAR) for adopting change. Key findings indicated negative impressions concerning online learning such as authority (ministry of education, culture, and rules); and change (increased enrollment and different teaching styles). Yet, within AUL’s academic environment, the opportunity for the adoption of online learning was identified; faculty showed positive elements, such as the competitive advantage to first enter the Lebanese Market, and higher student enrollment. These results may encourage AUL’s faculty to adopt online learning and to achieve a positive social change by expanding the ability of students in HEIs to compete globally.

Keywords: faculty, higher education, technology, online learning

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Authors: Sumit Kumar

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The present study aims to identify the factors responsible for the internal migration of students other than push & pull factors; associated with the source region and destination region, respectively, as classified in classical geography. But in this classification of factors responsible for the migration of students, an agency of individual and the family he/she belongs to, have not been recognized which has later become the centre of the argument for describing and analyzing migration in New Economic theory of migration and New Economics of labour migration respectively. In this backdrop, the present study aims to understand the agency of an individual and the family members regarding one’s migration for higher education. Therefore, this study draws upon New Economic theory of migration and New Economics of labour migration for identifying the agency of individual or family in the context of migration. Further, migration for higher education consists not only the decision to migrate but also where to migrate (location), which university, which college and which course to pursue, also. In order to understand the role of various individuals at various stage of student migration, present study seeks help from the social networking approach for migration which identifies the individuals who facilitate the process of migration by reducing negative externalities of migration through sharing information and various other sorts of help to the migrant. Furthermore, this study also aims to rank those individuals who have helped migrants at various stages of migration for higher education in taking a decision, along with the factors responsible for their migration on the basis of their perception. In order to fulfill the above mentioned objectives of this study, quantification of qualitative data (perception of respondents) has been done employing through frequency distribution analysis. Qualitative data has been collected at two levels but questionnaire survey was the tool for data collection at both the occasions. Twenty five students who have migrated to other state for the purpose of higher education have been approached for pre-questionnaire survey consisting open-ended questions while one hundred students belonging to the same clientele have been approached for questionnaire survey consisting close-ended questions. This study has identified social pressure, peer group pressure and parental pressure; variables not constituting push & pull factors, very important for students’ migration. They have been even assigned better ranked by the respondents than push factors. Further, self (migrant themselves) have been ranked followed by parents by the respondents when it comes to take various decisions attached with the process of migration. Therefore, it can be said without sounding cynical that there are other factors other than push & pull factors which do facilitate the process of migration for higher education not only at the level to migrate but also at other levels intrinsic to the process of migration for higher education.

Keywords: agency, migration for higher education, perception, push and pull factors

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Authors: Asmau Zarma Gogaram

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The paper examines adult education and how it can be employed as a strategy for transformation and security challenges in Nigeria. It defines the meaning of adult education and its objectives.The issue of the necessity of employing adult education as a strategy for transformation and security challenges was also examined in the paper.In doing this it discussed the different types of adult education programmes, i.e.continuing education, literacy education, retirement and pre-retirement education and civic education. The paper concluded by stating that if the programmes stated are internalizes and applied they can help to raise awareness. Finally the paper proffered some recommendations one of which was that government should at all levels increase their efforts or promoting acquisition of adult education.

Keywords: adult education, transformation and security challenges, Nigeria, education and human development

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Authors: Heny Hartono, Cecilia Titiek Murniati

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The pandemic has given teachers and students no other choice but having full online learning. In such an emergency situation as the time of the covid-19 pandemic, the application of LMS (Learner Management System) in higher education is the most reasonable solution for students and teachers. In fact, the online learning requires all elements of a higher education systems, including the human resources, infrastructure, and supporting systems such as the application, server, and stable internet connection. The readiness of the higher education institution in preparing the online system may secure those who are involved in the online learning process. It may also result in students’ self-efficacy in online learning. This research aimed to investigate how students perceive their self-efficacy in online English learning, especially in speaking classes which is considered as a productive language skill. This research collects qualitative data with narrative inquiry involving 25 students of speaking classes as the respondents. The results of this study show that students perceive their self-efficacy in speaking online classes as not very high.

Keywords: self-efficacy, online learning, speaking class, college students, e-learning

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Authors: Jazmi Adlan Bohari, I. Dewa Ketut Kerta Widana

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Education on disaster management has been made as a mainstream focus of many countries. In Indonesia, this has been emphasized with the direct order of the President of Indonesia to implement disaster education at all levels in both formal and informal education. Indonesia Defense University (IDU) executes this order through Three Pillars of Higher Education, which consists of research, education, and community service. One of them is a five-day disaster management training for 105 participants divided into three batches that consist of faculty members and graduate students. This training uses the 2018 Basic Disaster Management Training Modul issued by the Indonesia National Disaster Management Agency (BNPB). This research aims to analyze the impact of this short training on the trainee’s knowledge and understanding of basic disaster management. This study is a qualitative research with case study approach. The research shows that after five days of training, there as a significant increase in knowledge and understanding of basic disaster management experienced by the trainees with a 61,73% overall increase. The post-training data shows that 61% of the trainees have a very good understanding, 24% with good understanding, 13% with adequate understanding, and 2% with poor understanding. The result suggests that a short-time education with a structured curriculum can successfully increase the knowledge and understanding of disaster management on a basic level and can hypothetically contribute to the effort to reduce disaster risks.

Keywords: disaster education, basic disaster management training, three Pillars of Higher Education, disaster risk reduction

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Authors: Pattaka Sa-Ngimnet

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That the University as we have known it is no longer serving the needs of the vast majority of students and potential students has been a topic of much discussion. Institutions of higher education, in this age of global culture, are in a process of metamorphosis. Technology is being used to allow more students, older students, working students and disabled students, who cannot attend conventional classes, to have greater access to higher education through the internet. But change must come about only after much evaluation and experimentation or education will simply become a commodity as, in some cases, it already has. This paper will be concerned with the meaning and methods of change and evaluation as they are applied to institutions of higher education. Organization’s generally have different goals and different approaches in order to be successful. However, the means of reaching those goals requires rational and effective planning. Any plans for successful change in any institution must take into account both effectiveness and efficiency and the differences between them. “Effectiveness” refers to an adequate means of achieving an objective. “Efficiency” refers to the ability to achieve an objective without waste of time or resources (The Free Dictionary). So an effective means may not be efficient and an efficient means may not be effective. The goal is to reach a synthesis of effectiveness and efficiency that will maximize both to the extent each is limited by the other. This focus of this paper then is to determine how an educational institution can become either successful or oppressive depending on the kinds of planning, evaluating and changes that operate by and on the administration. If the plan is concerned only with efficiency, the institution can easily become oppressive and lose sight of its purpose of educating students. If it is overly concentrated on effectiveness, the students may receive a superior education in the short run but the institution will face operating difficulties. In becoming only goal oriented, institutions also face problems. Simply stated, if the institution reaches its goals, the stake holders may become satisfied and fail to change and keep up with the needs of the times. So goals should be seen only as benchmarks in a process of becoming even better in providing quality education. Constant and consistent evaluation is the key to making all these factors come together in a successful process of planning, testing and changing the plans as needed. The focus of the evaluation has to be considered. Evaluations must take into account progress and needs of students, methods and skills of instructors, resources available from the institution and the styles and objectives of administrators. Thus the role of evaluation is pivotal in providing for the maximum of both effective and efficient change in higher education institutions.

Keywords: change, effectiveness, efficiency, education

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Authors: David Cobham

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In higher education, a great degree of importance is placed on the internationalization of the student experience. This is seen as a valuable contributor to elements such as building confidence, broadening knowledge, creating networks and connections, and enhancing employability for current students who will become the next generation of managers in technology and business. The COVID-19 pandemic has affected all areas of people’s lives. The limitations of travel coupled with the fears and concerns generated by the health risks have dramatically reduced the opportunity for students to engage with this agenda. Institutions of higher education have been required to rethink fundamental aspects of their business model from recruitment and enrolment through learning approaches, assessment methods, and the pathway to employment. This paper presents a case study which focuses on student mobility and how the physical experience of being in another country, either to study, to work, to volunteer or to gain cultural and social enhancement, has of necessity been replaced by alternative approaches. It considers trans-national education as an alternative to physical study overseas, virtual mobility and internships as an alternative to international work experience, and adopting collaborative online projects as an alternative to in-person encounters. The paper concludes that although these elements have been adopted to address the current situation, the lessons learned and the feedback gained suggests that they have contributed successfully in new and sometimes unexpected ways and that they will persist beyond the present to become part of the 'new normal' for the future. That being the case, senior leaders of institutions of higher education will be required to revisit their international plans and to rewrite their international strategies to take account of and build upon these changes.

Keywords: higher education management, internationalization, transnational education, virtual mobility

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Authors: M. M. Shahidul Hassan, Omiya Hassan

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Bangladesh has set its goal to reach upper middle-income country status by 2024. To attain this status, the country must satisfy the World Bank requirement of achieving minimum Gross National Income (GNI). Number of youth job seekers in the country is increasing. University graduates are looking for decent jobs. So, the vital issue of this country is to understand how the GNI and jobs can be increased. The objective of this paper is to address these issues and find ways to create more job opportunities for youths at home and abroad which will increase the country’s GNI. The paper studies proportion of different goods Bangladesh exported, and also the percentage of employment in different sectors. The data used here for the purpose of analysis have been collected from the available literature. These data are then plotted and analyzed. Through these studies, it is concluded that growth in sectors like agricultural, ready-made garments (RMG), jute industries and fisheries are declining and the business community is not interested in setting up capital-intensive industries. Under this situation, the country needs to explore other business opportunities for a higher economic growth rate. Knowledge can substitute the physical resource. Since the country consists of the large youth population, higher education will play a key role in economic development. It now needs graduates with higher-order skills with innovative quality. Such dispositions demand changes in a university’s curriculum, teaching and assessment method which will function young generations as active learners and creators. By bringing these changes in higher education, a knowledge-based society can be created. The application of such knowledge and creativity will then become the commodity of Bangladesh which will help to reach its goal as an upper middle-income country.

Keywords: Bangladesh, economic sectors, economic growth, higher education, knowledge-based economy, massifcation of higher education, teaching and learning, universities’ role in society

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Authors: Anshu Radha Aggarwal

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Higher Education (HE) in the India has experienced a series of remarkable changes over the last fifteen years as successive governments have sought to make the sector more efficient and more accountable for investment of public funds. Rapid expansion in student numbers and pressures to widen Participation amongst non-traditional students are key challenges facing HE. Learning outcomes can act as a benchmark for assuring quality and efficiency in HE and they also enable universities to describe courses in an unambiguous way so as to demystify (and open up) education to a wider audience. This paper examines how learning outcomes are used in HE and evaluates the implications for curriculum design and student learning. There has been huge expansion in the field of higher education, both technical and non-technical, in India during the last two decades, and this trend is continuing. It is expected that another about 400 colleges and 300 universities will be created by the end of the 13th Plan Period. This has lead to many concerns about the quality of education and training of our students. Many studies have brought the issues ailing our curricula, delivery, monitoring and assessment. Govt. of India, (via MHRD, UGC, NBA,…) has initiated several steps to bring improvement in quality of higher education and training, such as National Skills Qualification Framework, making accreditation of institutions mandatory in order to receive Govt. grants, and so on. Moreover, Outcome-based Education and Training (OBET) has also been mandated and encouraged in the teaching/learning institutions. MHRD, UGC and NBAhas made accreditation of schools, colleges and universities mandatory w.e.f Jan 2014. Outcome-based Education and Training (OBET) approach is learner-centric, whereas the traditional approach has been teacher-centric. OBET is a process which involves the re-orientation/restructuring the curriculum, implementation, assessment/measurements of educational goals, and achievement of higher order learning, rather than merely clearing/passing the university examinations. OBET aims to bring about these desired changes within the students, by increasing knowledge, developing skills, influencing attitudes and creating social-connect mind-set. This approach has been adopted by several leading universities and institutions around the world in advanced countries. Objectives of this paper is to highlight the issues concerning quality in higher education and quality frameworks, to deliberate on the various education and training models, to explain the outcome-based education and assessment processes, to provide an understanding of the NAAC and outcome-based accreditation criteria and processes and to share best-practice outcomes-based accreditation system and process.

Keywords: learning outcomes, curriculum development, pedagogy, outcome based education

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Authors: Harun Bozna

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MOOC (massive open online course) is a groundbreaking education platform and a current buzzword in higher education. Although MOOCs offer many appreciated learning experiences to learners from various universities and institutions, they have considerably higher dropout rates than traditional education. Only about 10% of the learners who enroll in MOOCs actually complete the course. In this case, perceptions of participants and a comprehensive analysis of MOOCs have become an essential part of the research in this area. This study aims to explore the MOOCs in detail for better understanding its content, purpose and primarily drop out issues. The researcher conducted an online questionnaire to get perceptions of graduate students on their learning experiences in MOOCs and arranged a semi- structured oral interview with some participants. The participants are Turkish graduate level students doing their MA and Ph.D. in various programs. The findings show that participants are more likely to drop out courses due to lack of time and lack of pressure.

Keywords: distance education, MOOCs, drop out, perception of graduate students

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Authors: Matteo Manera, Mariateresa Torchia, Gregory Moscato

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Forensic accounting is a hot subject of research in accounting. Valuation remains one of the major topics for practitioners. Valuation standards are a powerful instrument that can contribute to a fair process: their use aims at reducing subjectivity and arbitrary decisions in courts. In most jurisdictions, valuation standards are not the law: forensic accountants are not obliged to use valuation standards when they perform valuation works for judges. To date, as far as we know, no literature work has investigated adoption and diffusion of valuation standards in the forensic accounting space. In this paper, we analyze the spread of valuation standards through the lenses of isomorphism and -as corollaries- of Agency Theory and Signaling Theory. Because of lack of research in the particular area of valuation standards adoption, the present work relies on qualitative, exploratory research, based on semi-structured interviews conducted (up to saturation) with expert forensic accountants. Our work digs into motivations behind adoption and diffusion, as well into perceptions of forensic accountants around benefits of valuation standards and into barriers to their diffusion: the result is that, while the vast majority of forensic accountants praise the great work of the standards setters in introducing valuation standards, it might be that less than 50% of forensic accountants actually use valuation standards, in courts. Our preliminary findings, to be supported or refuted by future research, lead us to address a “trilogy” of recommendations to the stakeholders involved in the process of adoption and diffusion of valuation standards in courts.

Keywords: forensic accounting, valuation standards, adoption of standards, motivations, benefits, barriers, Isomorphism

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Authors: Gunay Imanguliyeva

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Burnout is one of the concerning issues in education. The present paper aimed to explore the concept of burnout among program directors and faculty working in three higher education institutions (HEIs) in Azerbaijan and identify the factors contributing to burnout and the possible consequences of this syndrome on research participants’ professional and personal life. The researcher believed that if the concept of burnout was defined precisely and explored among more faculty, administration, and educational institutions, university leadership may have looked for the ways to support program directors and faculty, which would increase job satisfaction and decrease turnover. An exploratory qualitative research design was chosen for this study. The conceptual framework of this study was based on the Maslach Burnout Inventory. The instruments of the research were semi-structured interviews, observation, and document review. Three EFL (Teaching English as a Foreign Language) instructors and three program directors of the English Language Department working in three higher educational institutions in Azerbaijan participated in this study. The major findings of this study showed that both program directors and faculty suffered from burnout. Though they were aware of the factors that caused burnout, they did not know how to deal with this feeling. While research participants had high feeling of Emotional Exhaustion and Depersonalization, they had a low feeling of Personal Accomplishment. The researcher suggests that further research is important to measure the level of burnout and to enable HEIs to increase the productivity of program directors’ and faculty’s work as well as decrease the rate of retention in future. Also, in order to help program directors and faculty to cope with burnout, the research recommends the university leadership to meet their psycho-social needs, emotional-physical needs, and personal-intellectual needs. Keywords: burnout, emotional exhaustion, factors, well-being, higher education

Keywords: burnout, well-being, higher education, factors

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Authors: Romuald Temomo Wamba, Robert Wanda

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The issue of creative accounting in the psychological and sociological framework has been a mixed subject for over 60 years. The objective of this article is to ensure the existence of creative accounting in Cameroonian entities on the one hand and to understand the strategies used by audit agents to detect errors, omissions, irregularities, or inadequacies in the financial state; optimization techniques used by account preparers to strategically bypass texts on the other hand. To achieve this, we conducted an exploratory study using a cognitive approach, and the data analysis was performed by the software 'decision explorer'. The results obtained challenge the authors' cognition (manifest latent and deceptive behavior). The tax inspectors stress that the entities in Cameroon do not derogate from the rules of piloting in the financial statements. Likewise, they claim a change in current income and net income through depreciation, provisions, inventories, and the spreading of charges over long periods. This suggests the suspicion or intention of manipulating the financial statements. As for the techniques, the account preparers manage the accruals at the end of the year as the basis of the practice of creative accounting. Likewise, management accounts are more favorable to results management.

Keywords: creative accounting, sociocognitive approach, psychological and sociological approach, cognitive dissonance theory, cognitive mapping

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Authors: Maha Zouaoui Khalifa, Hakim Ben Othman, Hussaney Khaled

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Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis. To address this issue, we re-examine the effect of different dimension of accounting conservatism: unconditional conservatism (U_CONS) and conditional conservatism (C_CONS) on the COEC for a sample of listed firms from Middle Eastern and North Africa (MENA) countries, applying quantile regression (QR) approach developed by Koenker and Basset (1978). While classical ordinary least square (OLS) method is widely used in empirical accounting research, however it may produce inefficient and bias estimates in the case of departures from normality or long tail error distribution. QR method is more powerful than OLS to handle this kind of problem. It allows the coefficient on the independent variables to shift across the distribution of the dependent variable whereas OLS method only estimates the conditional mean effects of a response variable. We find as predicted that U_CONS has a significant positive effect on the COEC however, C_CONS has a negative impact. Findings suggest also that the effect of the two dimensions of accounting conservatism differs considerably across COEC quantiles. Comparing results from QR method with those of OLS, this study throws more lights on the association between accounting conservatism and COEC.

Keywords: unconditional conservatism, conditional conservatism, cost of equity capital, OLS, quantile regression, emerging markets, MENA countries

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Authors: Ann-May Marais

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South African higher education institutions are following the global adoption of a blended approach to teaching and learning. Blended learning is viewed as a transformative teaching-learning approach, as it provides students with the optimum experience by mixing the best of face-to-face and online learning. Although academics realise the benefits of blended learning, they find it challenging and time-consuming to implement blended strategies. Professional development is a critical component of the adoption of higher education teaching-learning approaches. The Institutional course for higher education academics offered at a South African University was designed in a blended model, implemented and evaluated. This paper reports on a study that investigated the experiences of academics on the blended approach used during the induction course. A qualitative design-based research methodology was employed, and data was collected using participant feedback and document analysis. The data gathered from each of the four ICNL offerings were used to inform the design of the next course. Findings indicated that lecturers realised that blended learning could cater to student diversity, different learning styles, engagement, and innovation. Furthermore, it emerged that the course has to cater for diversity in technology proficiency and readiness of participants. Participants also require ongoing support in technology usage and discipline-specific blended learning workshops. This paper contends that the modelling of a blended approach to professional development can be an effective way to motivate academics to apply blended learning in their teaching-learning experiences.

Keywords: blended learning, professional development, induction course, integration of technology

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Authors: Patrick Oehler, Nicholas Folger

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Following a new public management approach, Germany has widely reformed its higher education system around the turn of the millennium. Aimed at preparing the country’s publicly funded universities and applied science colleges for a century of glory, the reforms led to the introduction of rigid performance measurement and management practices, which disrupted the inert system on all levels. Yet, many of the new policies met significant resistance, and some of them had to be reversed over time. Ever since Germany has struggled to find a balance between its pre- and its post-millennial approach to performance measurement and management. This contribution combines insights of a joint research project, which was created and funded by the German Federal Ministry of Education and Research with the aim to better understand the effects of its performance measurement and management policies, including those the ministry had implemented over the previous decades. The research project combines researchers from 17 German research institutions who employed a wide range of theories from various disciplines and very diverse research methods to explain performance measurement and management and their consequences on the behavior of various stakeholders in higher education systems. In these projects, performance measurement and management have been researched from three angles—education, research, and third mission. The collaborative project differentiated functional and dysfunctional elements of common performance measurement and management practices, and identified key problems with these practices, such as (1) oversimplification of performance indicators, (2) ‘overmeasurement’ of performance in general, (3) excessive use of quantitative indicators, and (4), a myopic focus on research-focused indicators and a negligence of measures targeting education and third mission. To address these issues, the collaborative project developed alternative approaches to performance measurement and management, including suggestions for qualitative performance measures, improved supervision, review, and evaluations methods, and recommendations how to better balance education, research, and third mission. The authors would like to share the rich findings of the joint research project with an international audience and discuss their implications for alternative higher education systems.

Keywords: performance measurement, performance management, new public management, performance evaluation

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Authors: Jenny Ngo, Harry De Boer, Jurgen Enders

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Indonesian higher education has experienced significant changes over the last decade. In 1999, the government published an overall strategy for decentralization and enhancement of local autonomy in many sectors, including (higher) education. Indonesian higher education reforms have forced universities to restructure their internal university governance to become more entrepreneurial. These new types of internal university governance are likely to affect the institutions’ leadership and management. This paper discusses the approach and findings of a study on the managerial leadership styles of deans in Indonesian universities. The study aims to get a better understanding of styles exhibited by deans manifested in their behaviors. Using the theories of reasoned action and planned behavior, in combination with the competing values framework, a large-scale survey was conducted to gather information on the deans’ behaviors, attitudes, subjective norms, and perceived behavioral control. Based on the responses of a sample of 218 deans, the study identifies a number of leadership styles: the Master, the Competitive Consultant, the Consensual Goal-Setter, the Focused Team Captain, and the Informed Trust-Builder style. The study demonstrates that attitudes are the primary determinant of the styles that were found. Perceived behavioral control is a factor that explains some managerial leadership styles. By understanding the attitudes of deans in Indonesian universities, and their leadership styles, universities can strengthen their management and governance, and thus improve their effectiveness.

Keywords: deans, Indonesian higher education, leadership and management styles, decentralization

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Authors: Chong Zhang

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There is widespread debate about the nationalistic top-down approach to citizenship education. Employing the notion of cultural citizenship as a useful theoretical lens, citizenship education research tends to focus on the process of subjectivity construction among students’ citizenship learning process. As the Communist Party of China (CPC) plays a dominant role in cultivating citizens through ideological and political education (IaPE) in Chinese universities, the research problem herein focuses on the dynamics and complexity of how Chinese university students construct their subjectivities regarding citizenship learning through IaPE, mediated by the interaction between the state and university teachers. Drawing on questionnaire data from 212 students and interview data from 25 students in one university in China, this paper examines the ways in which students understand and respond to dominant discourses. Its findings reveal there is a deficit of citizenship learning in IaPE, and that students feel ideologically pressurized. From its analysis of social contexts’ influence, the article suggests Chinese higher education students act as either mild changemakers or active self-motivators to enact complex subjectivities, in that they must involve themselves in IaPE for personal academic and career development, yet adopt covert strategies to realise their self-conscious citizenship learning expectations. These strategies take the form of passive and active freedoms, ranging from obediently completing basic curriculum requirements and distancing themselves by studying abroad, to actively searching for learning opportunities from other courses and social media. This paper contributes to the research on citizenship education by recognizing the complexities of how subjectivities are formed in formal university settings.

Keywords: university students, citizenship learning, cultural citizenship, subjectivity, Chinese higher education

Procedia PDF Downloads 125