Search results for: higher accounting education

Authors: Muhammad Wasif, Asif Ahmed Shaikh, Sarosh Hashmat Lodi, Muhammad Aslam Bhutto, Riazuddin

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Risk Management System is quite popular in profit- based organizations, health and safety and project management fields since the last few decades. But due to rapidly changing environment and requirement of ISO 9001:2015 standards, public-sector institution, especially higher education institutes are also performing risk assessment to monitor the performance of the institution and aligning it with the latest benchmark. In this context, NED University of Engineering and Technology performed research and developed a Standard Operating Procedure (SOP) for the risk assessment, its monitoring and control. In this research, risks are broken into the four sources, namely; Internal Academics Risks, External Academics Risks, Internal Non-academic Risks, External Non-academic Risks. Risks are identified by the management at all levels. Severity and likelihood of the risks are assigned based on the previous audit results and the customer complains. Risk Ratings are calculated to orderly arrange the risk according to the Risk Rating, and controls for the risks are designed, which are assigned to the responsible person. At the end of the article, result and analysis on the different sources of risk are discussed in details and the conclusion is drawn. Discussion on few sample risks are presented in this article. Hence it is presented in the research that the Risk Management System can be applied in a Higher Education Institute to effectively control the risks which might affect the scope and Quality Management System of an organization.

Keywords: higher education, quality management system, risk assessment, risk management

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Authors: Neeru Deep, Kimberly McAlister

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Mental health issues have been increasing worldwide for many decades, but the COVID-19 pandemic has brought mental health issues into the spotlight. Within higher education, promoting the well-being of students has dramatically increased in focus. The Northwestern State University of Louisiana opened the Center for Positivity, Well-being, and Hope using the action research process of reflecting, planning, acting, and observing. The study’s purpose is two-fold: First, it highlights how to create a collaborative team to reflect, plan, and act to develop a well-being culture in higher education institutions. Second, it investigates the efficacy of the center through Seligman’s lenses. The researchers shared their experience in the first three phases of the action research process and then applied an identical concurrent mixed methods design. A purposive sample evaluated the efficacy of the center through Seligman’s lenses. The researcher administered PERMA-Profiler Measure, the PERMA-Profiler Measure overview, the CoPWH Evaluation I, and the CoPWH Evaluation II questionnaires to collect qualitative and quantitative data. The thematic analysis for qualitative and descriptive statistics for quantitative data concluded that the center creates a well-being culture and promotes well-being in college students. In conclusion, this action research shares the successful implementation of the cyclic process of research in promoting a well-being culture in higher education with the implications for promoting a well-being culture in various educational settings, workplaces, and communities.

Keywords: action research, mixed methods research design, Seligman, well-being.

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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: P. J. Moore-Jones

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Emirati students studying at the University of the Emirates, one of three major public institutions of higher learning in the United Arab Emirates (UAE), have a wide demographic of faculty members teaching them an equally wide variety of courses. These faculty members bring with them their own cultural assumptions, methods, expectations, educational practices and use of language. The history of multiculturalism in the UAE coupled with the contemporary multiculturalism that exists in higher education Dubai create intriguing phenomena within the classroom. This study seeks to delve into students’ and faculty members’ perceptions of the social stratification that exist in this context. Data were collected via semi-structured interviews with both and analyzed from an interpretive perspective. Findings suggest the social stratification with is deeply-seeded in the multicultural history of the region and country are reflected in the everyday interworkings of education in modern day Dubai. The relevance of this research lies in that these findings can provide valuable insights into not only the attitudes and perceptions of these Emirati students might also be applicable to any of those student populations may exist.

Keywords: social stratification, intercultural competence, Dubai, United Arab Emirates

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Authors: Mohammed Mohsen Ahmed Al Azab

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Co-education at universities is one of the options that may have an economic as well as social benefit, as it may have a positive impact on improving relationships between students and increasing competitiveness among them, which may have positive effects on educational achievement and alleviate some social problems such as divorce. There is, to the best knowledge of the researcher, no studies tested the subject matter of the current study in Saudi society. The Saudi society is undergoing radical changes at all levels. The current study aims to identify the attitudes of university students toward co-education, the differences between male and female students from various specialties in their attitudes towards co-education, and the relationship of this to the educational level of the parent (educated-uneducated) using the descriptive, comparative, correlational approach. The study sample (n = 200) was chosen randomly among male and female students at King Saud University. The researcher prepared and used an attitude scale. Results showed positive attitudes towards co-education among university students (mean = 3.7, Std. = 0.45). It was also shown that there are significant differences between students’ attitudes towards co-education that can be attributed to their field of study, with students in scientific majors scoring higher than humanities counterparts. Findings also show differences between students’ attitudes towards co-education that can be attributed to the educational level of the parent, where the attitudes of those whose parents received some education were more positive. The results did not indicate any differences between students’ attitudes towards co-education that can be attributed to their gender.

Keywords: attitude, co-education, university students, level of parental education

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Authors: Annette Cosgrove, Carina Ginty, Tony Hall, Cornelia Connolly

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The objectives of this research study is to examine the impact of professional development in Technology Enhanced Learning (TEL) and the digitization of learning in teaching communities across multiple higher education sites in the ATU (Atlantic Technological University *) ( 2020-2025), including the proposal of an evidence-based digital teaching model for use in a future pandemic. The research strategy undertaken for this study is a multi-site study using mixed methods. Qualitative & quantitative methods are being used in the study to collect data. A pilot study was carried out initially, feedback was collected and the research instrument was edited to reflect this feedback before being administered. The purpose of the staff questionnaire is to evaluate the impact of professional development in the area of TEL, and to capture the practitioner's views on the perceived impact on their teaching practice in the higher education sector across ATU (West of Ireland – 5 Higher education locations ). The phenomenon being explored is ‘ the impact of professional development in the area of technology-enhanced learning and on teaching practice in a higher education institution. The research methodology chosen for this study is an Action based Research Study. The researcher has chosen this approach as it is a prime strategy for developing educational theory and enhancing educational practice. This study includes quantitative and qualitative methods to elicit data that will quantify the impact that continuous professional development in the area of digital teaching practice and technologies has on the practitioner’s teaching practice in higher education. The research instruments/data collection tools for this study include a lecturer survey with a targeted TEL Practice group ( Pre and post covid experience) and semi-structured interviews with lecturers. This research is currently being conducted across the ATU multi-site campus and targeting Higher education lecturers that have completed formal CPD in the area of digital teaching. ATU, a West of Ireland university, is the focus of the study. The research questionnaire has been deployed, with 75 respondents to date across the ATU - the primary questionnaire and semi-formal interviews are ongoing currently – the purpose being to evaluate the impact of formal professional development in the area of TEL and its perceived impact on the practitioners teaching practice in the area of digital teaching and learning. This paper will present initial findings, reflections and data from this ongoing research study.

Keywords: TEL, technology, digital, education

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Authors: Kuek Teik Sheng, Leaw Zee Guan, Lim Wah Kien, Ting Tin Tin

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Educational technology such as YouTube and Kahoot have arisen as an alternative to effective learning among higher education institutions. There are many researches done in carrying out experiments to test different educational technologies and received positive feedback from students. Yet, similar study is hardly found in Malaysia especially study that includes the latest educational technologies. As a developing country, it is crucial to ensure that these emerging technologies are assisting students in learning process before it is widely adopted in institutions. This paper conducted a study to explore the perception of higher education institution students on the current educational technologies in Malaysia which include online educational games, online videos/course, social media, presentation tools and resource management tool. Some of these technologies have not been looked into its potential in effective learning process. An online survey using questionnaire is conducted among a target of 300 university/college. In the survey, the result shows that majority of the target students in Malaysia agree that the current educational technologies help them in learning, understanding and manage their studies. It is necessary to discover students’ perceptions on the educational technologies in order to provide guidelines for the educators/institutions in selecting appropriate technology to conduct the lecture/tutorial efficiently and effectively.

Keywords: education, educational technology, Facebook, PowerPoint, YouTube

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Authors: Ligia Nascimento, Manuela Faia Correia

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Nowadays, Information and Communication Technologies (ICT) are embedded in most professions. Technostress - or stress induced by the use of ICTs, has been studied in various sectors of activity and in different geographical areas, mainly from the perspective of its harmful impacts. In the context of work, the technological contexts capable of causing stress have been examined in-depth, as well as the type of individuals most likely to experience its negative effects. However, new lines of the research argue that the stress generated by the use of ICTs may not necessarily be detrimental (technodistress), admitting that, in contrast, and in addition, it may actually be beneficial to organizations and their employees (technoeustress). Any measures that succeed in reducing technodistress do not necessarily lead to the creation of technoeustress, justifying the study of this phenomenon in a focused and independent manner. Adopting the transactional model of stress as the basic theoretical framework, an ongoing research project aims to study technoeustress independently. Given the role played in the qualification and progress of society and the economy, it becomes particularly critical to care for the well-being of the higher education teacher. Particularly in recent times, when teleworking is prevalent, these professionals have made a huge, compulsive effort to adapt to a new teaching reality. Rather than limiting itself to mitigating adverse effects of ICT use, which featured earlier approaches, the present study seeks to understand how to activate the positive side of technostress in higher education teachers in order to obtain favorable personal and organizational outcomes from ICT use at work. The research model seeks to understand, upstream, the ICT characteristics that increase the perception of technoeustress among higher education teachers, studying the direct and moderating effects of individual and organizational variables and, downstream, the impacts that technoeustress has on job satisfaction and performance. This research contributes both to expanding the knowledge of the technostress phenomenon and to identify possible recommendations for management.

Keywords: higher education teachers, ICT, stress, technoeustress

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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: S. Zamir

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The modern era has brought with it significant organizational changes. These changes have not bypassed the academic world, and along with the old academic bonds that include a world of knowledge and ethics, academic faculty members are required more than ever not only to survive in the academic world, but also to thrive and flourish and position themselves as modern and opinionated academicians. Based upon the writings of organizational consultants, the article suggests a 10 X C model for cultivating an academic backbone, as well as emphasizing its input to the professional growth of university and college academics: Competence, Calculations of pain & gain, Character, Commitment, Communication, Curiosity, Coping, Courage, Collaboration and Celebration.

Keywords: academic career, academicians, higher education, the 10xC model

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Authors: Alvin Uchenna Ugwu

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The United Nation’s 2030 agenda and Global Action Programme (GAP) for implementation of the Sustainable Development Goals (SDGs), has mandated all sectors in the societies, including education, to develop strategies towards actualizing sustainability in all facets of the society, by the year 2030. Education is no doubt a key tool for social change. However, educational institutions in most African nations need a paradigmatic shift to strike a balance between policies (curricular) and practices, with regards to Education for Sustainable Development (ESD). The paradigm shift in this regard is described as whole-institution/school approach. The whole institution approaches advocate action-focused ESD. In other words, ESD policy and curriculum makers, formal and non-formal education institutions, need to ‘practice what they preach’. This paper is developed from an ongoing study carried out by the author and guided by two research questions: -What are the views of intermediate phase science and technology preservice teachers on the ESD content included in the science and technology modules? -What challenges or enable intermediate phase science and technology pre-service teachers to learn about ESD in science and technology modules? The study drew from the views and experiences of preservice science teachers, learning about ESD in a university’s college of education in South Africa. Using qualitative case study research design, the research data were generated via questionnaires and focus group discussions. Analysis of generated data indicates that universities and institutions of higher learning need to demonstrate practical involvement while implementing ESD in societies, rather than just standing as knowledge media. Findings of the study further suggest that natural sciences and technology courses in teacher education programmes and other institutions of higher learning, should be perceived as key transformative tools in shaping the consciousness of students towards integrating and fostering ESD in developing countries such as South Africa. Thus, this paper seeks to promote ‘Whole Institution Involvement’ in teacher education colleges in South Africa, as a measure of improving ESD in higher education settings. The paper suggests that in order to achieve ESD in higher education settings and beyond, policies and practices should be reexamined beyond rhetoric and buzzwords. The paper further argues that implementation of ESD is largely influenced by context, hence two different contexts should be examined empirically.

Keywords: education for sustainable development, higher education institutions, pre-service science teachers, qualitative case study research, whole institution involvement

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Authors: Naziema B. Jappie

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Over the last 23 years leaders in government, political parties and universities have been spending much time on identifying and discussing various gaps in the system that impact systematically on students especially those from historically Black communities. Equity and access to higher education were two critical aspects that featured in achieving the transformation goals together with a funding model for those previously disadvantaged. Free education was not a feasible option for the government. Institutional leaders in higher education face many demands on their time and resources. Often, the time for crisis management planning or consideration of being proactive and preventative is not a standing agenda item. With many issues being priority in academia, people become complacent and think that crisis may not affect them or they will cross the bridge when they get to it. Historically South Africa has proven to be a country of militancy, strikes and protests in most industries, some leading to disastrous outcomes. Higher education was not different between October 2015 and late 2016 when the #Rhodes Must Fall which morphed into the # Fees Must Fall protest challenged the establishment, changed the social fabric of universities, bringing the sector to a standstill. Some institutional leaders and administrators were better at handling unexpected, high-consequence situations than others. At most crisis leadership is viewed as a situation more than a style of leadership which is usually characterized by crisis management. The objective of this paper is to show how institutions managed catastrophes of disastrous proportions, down through unexpected incidents of 2015/2016. The content draws on the vast past crisis management experience of the presenter and includes the occurrences of the recent protests giving an event timeline. Using responses from interviews with institutional leaders and administrators as well as students will ensure first-hand information on their experiences and the outcomes. Students have tasted the power of organized action and they demand immediate change, if not the revolt will continue. This paper will examine the approaches that guided institutional leaders and their crisis teams and sector crisis response. It will further expand on whether the solutions effectively changed governance in higher education or has it minimized the need for more protests. The conclusion will give an insight into the future of higher education in South Africa from a leadership perspective.

Keywords: crisis, governance, intervention, leadership, strategies, protests

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Authors: Annette Cosgrove

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The objectives of this research study is to examine the impact of professional development in Technology Enhanced Learning (TEL) and the digitisation of learning in teaching communities across multiple higher education sites in the ATU (Atlantic Technological University *) ( 2020-2025), including the proposal of an evidence based digital teaching model for use in a future pandemic. The research strategy undertaken for this PhD Study is a multi-site study using mixed methods. Qualitative & quantitative methods are being used in the study to collect data. A pilot study was carried out initially , feedback collected and the research instrument was edited to reflect this feedback, before being administered. The purpose of the staff questionnaire is to evaluate the impact of professional development in the area of TEL, and to capture the practitioners views on the perceived impact on their teaching practice in the higher education sector across ATU (West of Ireland – 5 Higher education locations ). The phenomenon being explored is ‘ the impact of professional development in the area of technology enhanced learning and on teaching practice in a higher education institution.’ The research methodology chosen for this study is an Action based Research Study. The researcher has chosen this approach as it is a prime strategy for developing educational theory and enhancing educational practice . This study includes quantitative and qualitative methods to elicit data which will quantify the impact that continuous professional development in the area of digital teaching practice and technologies has on the practitioner’s teaching practice in higher education. The research instruments / data collection tools for this study include a lecturer survey with a targeted TEL Practice group ( Pre and post covid experience) and semi-structured interviews with lecturers.. This research is currently being conducted across the ATU multisite campus and targeting Higher education lecturers that have completed formal CPD in the area of digital teaching. ATU, a west of Ireland university is the focus of the study , The research questionnaire has been deployed, with 75 respondents to date across the ATU - the primary questionnaire and semi- formal interviews are ongoing currently – the purpose being to evaluate the impact of formal professional development in the area of TEL and its perceived impact on the practitioners teaching practice in the area of digital teaching and learning . This paper will present initial findings, reflections and data from this ongoing research study.

Keywords: TEL, DTL, digital teaching, digital assessment

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Authors: Lois Cheung

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This article examines the impact of League Tables on non-elite universities in the English higher education system. The purpose of this study is to explore the use of rankings in strategic planning by low-ranked universities in this highly competitive higher education market. A sample of non-elite universities was selected for a content analysis based on the measures used by The Guardian rankings. Interestingly, these universities care about their rankings within a single national system. The content analysis appears to be an effective approach to investigating the presence of such influences. It is particularly noteworthy that all sampled universities use these measure terminologies in their strategic plans, missions and news coverage on their institutional web-pages. This analysis may be an example of the key challenges that many low-ranking universities in England are probably facing in the highly competitive and diversified higher education market. These universities use rankings to communicate with their stakeholders, mainly students, in order to fill places to secure their major source of funding. The study concludes with comments on the likely effects of the rankings paradigm in undermining the contributions of non-elite universities.

Keywords: League tables, measures, post-1992 universities, ranking, strategy

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Authors: Yveta Pohnětalová, Veronika Nováková, Lucie Hrašová

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The paper presents the results of research in which we were looking for common characteristics of the family environment of students alternative and innovative education systems. Topicality comes from the fact that nowadays in the Czech Republic there are several civic and parental initiatives held with the aim to establish schools for their children. The goal of our research was to reveal key aspects of these families and to identify their common indicators. Among other things, we were interested what reasons lead parents to decide to enroll their child into different education than standard (common). The survey was qualitative and there were eighteen respondents of parents of alternative schools´ pupils. The reason to implement qualitative design was the opportunity to gain deeper insight into the essence of phenomena and to obtain detailed information, which would become the basis for subsequent quantitative research. There have been semi structured interviews done with the respondents which had been recorded and transcribed. By an analysis of gained data (categorization and by coding), we found out that common indicator of our respondents is higher education and higher economic level. This issue should be at the forefront of the researches because there is lack of analysis which would provide a comparison of common and alternative schools in the Czech Republic especially with regard to quality of education. Based on results, we consider questions whether approaches of these parents towards standard education come from their own experience or from the lack of knowledge of current goals and objectives of education policy of the Czech Republic.

Keywords: alternative schools, family environment, quality of education, parents´ approach

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Authors: Naziema Begum Jappie

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In higher education, particularly within South African universities engaged in regional and global collaborations, the integration of intercultural competencies into teaching, learning, and assessment is essential for student success. Intercultural competencies and the digital platform are intwined in the fabric of teaching, learning, and assessments for student success in higher education. These are integral to virtual learning and exchange within higher education, which are expected to develop these competencies. However, this is not always the case because these are not always explicitly integrated into the academic agenda. Despite the prevalence of international students and exchange programmes, there is often a lack of deliberate integration of these competencies into academic agendas, even for South African students from different cultural, ethnic and language groups. This research addresses this gap by examining the impact of infusing intercultural activities into both face-to-face and digital learning platforms. Adopting an intersectional perspective, the study recognizes how social identities interact to shape individuals' self-perceptions and experiences in a university. Methodologically, this study employs a mixed-methods approach, combining quantitative surveys and qualitative interviews to assess the effectiveness of integrating intercultural competencies into digital platforms. Surveys administered to students and faculty measure changes in intercultural skills and attitudes before and after the implementation of targeted interventions. In-depth interviews with participants will provide further insights into the qualitative aspects of these changes, including their experiences and perceptions of the integration process. The research evaluates whether the strategic integration of intercultural competencies into digital platforms enhances students' intercultural skills and social justice awareness. The findings provide valuable insights for higher education academics and internationalization practitioners seeking to develop effective strategies for cultivating intercultural competencies among students.

Keywords: digital platform, higher education, intercultural competencies, interventions

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Authors: Noawanit Songkram

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This paper is a report on the findings of a study conducted on e–learning system in virtual learning environment to develop problem solving ability and team learning for learners in higher education. The methodology of this study was R&D research. The subjects were 18 undergraduate students in Faculty of Education, Chulalongkorn University in the academic year of 2013. The research instruments were a problem solving ability assessment, a team learning evaluation form, and an attitude questionnaire. The data was statistically analyzed using mean, standard deviation, one way repeated measure ANOVA and t–test. The research findings discovered the e –learning system in virtual learning environment to develop problem solving ability and team learning for learners in higher education consisted of five components:(1) online collaborative tools, (2) active learning activities, (3) creative thinking, (4) knowledge sharing process, (5) evaluation and nine processes which were (1) preparing in group working, (2) identifying interested topic, (3) analysing interested topic, (4) collecting data, (5) concluding idea (6) proposing idea, (7) creating workings, (8) workings evaluation, (9) sharing knowledge from empirical experience.

Keywords: e-learning system, problem solving ability, team leaning, virtual learning environment

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Authors: Malathi Balakrishnan, Gananathan M. Nadarajah, Saraswathy Vellasamy, Evelyn Gnanam William George

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The purpose of the study is to explore how the fun game-learning approach enhances teacher trainers’ higher order thinking skills. Two-day fun filled fun game learning-approach was introduced to teacher trainers as a Continuous Professional Development Program (CPD). 26 teacher trainers participated in this Transformation of Teaching and Learning Fun Way Program, organized by Institute of Teacher Education Malaysia. Qualitative research technique was adopted as the researchers observed the participants’ higher order thinking skills developed during the program. Data were collected from observational checklist; interview transcriptions of four participants and participants’ reflection notes. All the data were later analyzed with NVivo data analysis process. The finding of this study presented five main themes, which are critical thinking, hands on activities, creating, application and use of technology. The studies showed that the teacher trainers’ higher order thinking skills were enhanced after the two-day CPD program. Therefore, Institute of Teacher Education will have more success using the fun way game-learning approach to develop higher order thinking skills among its teacher trainers who can implement these skills to their trainee teachers in future. This study also added knowledge to Constructivism learning theory, which will further highlight the prominence of the fun way learning approach to enhance higher order thinking skills.

Keywords: constructivism, game-learning approach, higher order thinking skill, teacher trainer

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Authors: Natia Tsiklashvili, Tamari Poladashvili

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Education is one of the fundamental factors of economic prosperity in all respects. It is impossible to talk about the sustainable economic development of the country without substantial investments in human capital and investment into higher educational institutions. Education improves the standard of living of the population and expands the opportunities to receive more benefits, which will be equally important for both the individual and the society as a whole. There are growing initiatives among educated people such as entrepreneurship, technological development, etc. At the same time, the distribution of income between population groups is improving. The given paper discusses the scientific literature in the field of sustainable development through higher educational institutions. Scholars of economic theory emphasize a few major aspects that show the role of higher education in economic growth: a) Alongside education, human capital gradually increases which leads to increased competitiveness of the labor force, not only in the national but also in the international labor market (Neoclassical growth theory), b) The high level of education can increase the efficiency of the economy, investment in human capital, innovation, and knowledge are significant contributors to economic growth. Hence, it focuses on positive externalities and spillover effects of a knowledge-based economy which leads to economic development (endogenous growth theory), c) Education can facilitate the diffusion and transfer of knowledge. Hence, it supports macroeconomic sustainability and microeconomic conditions of individuals. While discussing the economic importance of education, we consider education as the spiritual development of the human that advances general skills, acquires a profession, and improves living conditions. Scholars agree that human capital is not only money but liquid assets, stocks, and competitive knowledge. The last one is the main lever in the context of increasing human competitiveness and high productivity. To address the local issues, the present article researched ten educational institutions across Georgia, including state and private HEIs. Qualitative research was done by analyzing in-depth interweaves of representatives from each institution, and respondents were rectors/vice-rectors/heads of quality assurance service at the institute. The result shows that there is a number of challenges that institution face in order to maintain sustainable development and be the strong links to education and the labor market. Mostly it’s contacted with bureaucracy, insufficient finances they receive, and local challenges that differ across the regions.

Keywords: higher education, higher educational institutions, sustainable development, regions, Georgia

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Authors: Tianyu Chen

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The No Child Left Behind Act (NCLB) of 2001 was a major federal education policy that aimed to improve academic outcomes for all students in the United States. This study examines whether NCLB improved college readiness, measured by access to higher education, for different demographic groups. Using data from the Integrated Public Use Microdata Series (IPUMS) from 2003-2008, regression analyses explore the relationship between gender, race, family income, and region with occupational education score. The results indicate that NCLB implementation had a positive effect on college access for women and Asian students compared to other groups. Higher family income was also associated with an increased likelihood of pursuing higher education, especially for families in the South. While NCLB intended to close achievement gaps, disparities in college readiness remained five years after implementation. Further research could examine longer-term trends and additional factors influencing the policy's effectiveness across student subgroups. This study provides evidence that simply holding schools accountable for test scores may not sufficiently improve equitable educational outcomes. More targeted support of disadvantaged groups may be needed to fulfill the goal of "no child left behind."

Keywords: no child left behind act, college readiness, achievement gaps, educational equity

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Authors: Neuma Chaveiro, Juliana Guimarães Faria

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Introduction: The thematic that guides this study is teacher training for the teaching of sign language in a perspective of bilingual education – specifically aimed at Brazilian public schools that offer inclusive education, and that have, among its students, deaf children who use Brazilian Sign Language as a means of communication and expression. In the Teacher Training Course for Letters/Libras at the Universidade Federal de Goiás/UFG, we developed a bilingual education project for the deaf, linked to PIBID (Institutional Scholarship for Teaching Initiation Program), funded by the Brazilian Federal Government through CAPES (Coordination for the Improvement of Higher Education Personnel). Goals: to provide the education of higher education teachers to work in public schools in basic education and to insert students from the UFG’s Letters/Libras course in the school’s daily life, giving them the opportunity for the creation and participation in methodological experiences and of teaching practices in order to overcome the problems identified in the teaching-learning process of deaf students, in a bilingual perspective, associating Libras (Brazilian Sign Language) and Portuguese. Methodology: qualitative approach and research-action, prioritizing action – reflection – action of the people involved. The Letters-Libras PIBID of the College of Letters/UFG, in this qualitative context, is guided by the assumptions of investigation-action to contribute to the education of the Libras teacher. Results: production of studies and researches in the area of education, professionalization and teaching practice for the degree holder in Letters: Libras; b) studies, research and training in bilingual education; c) clarification and discussion of the myths that permeate the reality of users of sign languages; d) involving students in the development of didactic materials for bilingual education. Conclusion: the PIBID Project Letters/Libras allows, both to the basic education school and to the teachers in training for the teaching of Libras, an integrated and collective work partnership, with discussions and changes in relation to bilingual education for the deaf and the teaching of Libras.

Keywords: deaf, sign language, teacher training, educacion

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Authors: Devanandan Govender

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Curriculum design and development in higher education is a complex and challenging process. Amongst others, the extent to which higher education curriculum responds to a country's imperatives, industry requirements, and societal demands are some important considerations. Added to this is the whole notion of sustainable development, climate change and in the South African context the issue of ‘Africanising the curriculum’ is also significant. In this paper, the author describes and analyses the various challenges related to curriculum transformation, design and development within an ODL context and how we at Unisa engage and address curriculum transformation in mainstream curriculum design and development both at course design level and programme/ qualification level.

Keywords: curriculum transformation, curriculum creep, curriculum drift, curriculum mapping

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Authors: Bukhari Badamasi, Chidi G. Ononiwu

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Globally, educational technology (EdTech) has become a known catalyst for gaining access to education, job creation, and national development of a nation. Howbeit, it is common understanding that higher institutions continue to deploy digital technologies, to help provide access to education, but in most case, it is somehow institutional access not epistemological access especially in sub Saharan African higher institutions. Some scholars, however, lament the fact that studies on educational technology affordances are mostly fragmented because they focus on specific theme or sub aspect of access (i.e., institutional access). Thus, drawing from the Archer Morphogenetic approach, and Gibson Affordance theory, and applying critical realist based Danermark model for explanatory research, the study seeks to conduct a realist case study on underprivileged students in Higher institutions on how they gain epistemological access by enacting educational technology (EdTech) affordances.

Keywords: affordance, epistemological access, educational technology, underprivileged students

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Authors: Nusrat Ali, Muhammad Saleem Khan

Abstract:

Education is the process of bringing individuals aware of their own reality in a manner that leads them to the effective adjustment with the environment. Females’ participation is vital to reducing hunger and poverty and promoting the family welfare. Education is the right of men and women both. Female education is more needed rural areas as compared to urban areas. Without educating the women of the country we cannot think of developing our nation. It is a fact that women are the first teachers of their children. Hence, if mothers are well educated, they can play an important role in shaping and molding of their sons and daughters. The main purpose of study was to identify the barriers of female education and the attitude among the parents. The present study researchers selected a quantitative study to explore the highlighting problem in the particular areas. Through the stratified random sampling selected a sample size from each stratum and generalized whole population. Chi-square test was used to test the validity of the data. The conclusion shows attitudes of parents somehow influence their daughters’ education, particularly those who are living in countryside. Another a big challenge of female education is co-education system in our society is higher which directly subjected to parents unfavorable attitude towards their daughters’ education. In this modern era various organizations are working for female education in rural areas where females are considered as house working ladies, now it’s time to work more to change parent’s attitude towards their daughter’s education.

Keywords: parental attitude, professional education, daughter, unfavorable attitude

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Authors: Matteo Manera, Mariateresa Torchia, Gregory Moscato

Abstract:

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: Romuald Temomo Wamba, Robert Wanda

Abstract:

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: Shi Zhang

Abstract:

This paper aims to introduce the allopatry of national college entrance examination which allow migrant students enter senior high schools and take college entrance exam where they live, identifies the reasons affect the implementation of this policy in the Chinese context. Most of China’s provinces and municipalities recently have announced new policies regarding national college entrance exams for non-local students. The paper conducts SWOT analysis reveals the opportunities, strength, weakness and challenges of the scheme, so as to discuss the implementation strategies from the perspectives of idea and institution. The research findings imply that the government should take a more positive attitude toward relaxing the allopatry of NCEE policy restrictions, and promote the reform household registration policy and NCEE policy with synchronous operations. Higher education institutions should explore the diversification of enrollment model; the government should issue the authority of universities and colleges to select elite migrant students beyond the restrictions of NCEE. To suit reform policies to local conditions, the big cities such as Beijing, Shanghai and Guangzhou should publish related compensate measures for children of migrant workers access to higher vocational colleges with tuition fee waivered. 

Keywords: college entrance examination, higher education, education policy, education equality

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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: Temitayo Olaitan

Abstract:

There is a growing concern about the quality of Nigerian tertiary education. This paper maintains that quality in tertiary education relates to the development of intellectual independence, which sharpens the minds of the individual and helps transform the society economically, socially and politically. However, the paper underscores underfunding as a critical challenge to the quality of teaching and learning in tertiary education. To this end, this paper emphasizes the role of internally generated revenue (IGR) and other alternative funding strategies (public-private partnership) as inevitable for quality tertiary education. This paper hinges on stakeholders approach as a means of ensuring quality teaching and learning in tertiary education. This paper recommends that school managers should seek professional and more efficient ways of developing their revenue generating systems. It also recommends that institutions should restructure to accommodate an alternative funding strategy such as private/corporate sponsorship to ensure that sustainable initiatives are created. The paper concludes that Nigerian government should come up with a policy on how private sectors should support in improving the quality of tertiary education through active participation in funding and physical facilities development in Nigerian higher institutions of learning.

Keywords: alternative funding, budgetary allocation, quality education, tertiary education

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Authors: Karl Baker-Green, Ian Woolsey

Abstract:

Historically, a variety of methods have been used to access the student voice within higher education, including module evaluations and informal classroom feedback. However, currently, the views articulated in student-staff-committee meetings bear the most weight and can therefore have the most significant impact on departmental policy. Arguably, these forums are exclusionary as several students, including those who experience severe anxiety, might feel unable to participate in this face-to-face (large) group activities. Similarly, students who declare a disability, but are not in possession of a learning contract, are more likely to withdraw from their studies than those whose additional needs have been formally recognised. It is also worth noting that whilst the number of disabled students in Higher Education has increased in recent years, the percentage of those who have been issued a learning contract has decreased. These issues foreground the need to explore the educational experiences of students with or without a learning contract in order to identify their respective aspirations and needs and therefore help shape education policy. This is in keeping with the ‘Nothing about us without us’, agenda, which recognises that disabled individuals are best placed to understand their own requirements and the most effective strategies to meet these.

Keywords: education, student voice, student experience, student retention

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