Search results for: higher accounting education
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 16696

Search results for: higher accounting education

16156 Applicant Perceptions in Admission Process to Higher Education: The Influence of Social Anxiety

Authors: I. Diamant, R. Srouji

Abstract:

Applicant perceptions are attitudes, feelings, and cognitions which individuals have about selection procedures and have been mostly studied in the context of personnel selection. The main aim of the present study is to expand the understanding of applicant perceptions, using the framework of Organizational Justice Theory, in the domain of selection for higher education. The secondary aim is to explore the relationships between individual differences in social anxiety and applicants’ perceptions. The selection process is an accept/reject situation; it was hypothesized that applicants with higher social anxiety would experience negative perceptions and a lower success estimation, especially when subjected to social interaction elements in the process (interview and group simulation). Also, the effects of prior preparation and post-process explanations offered at the end of the selection process were explored. One hundred sixty psychology M.A. program applicants participated in this research, and following the selection process completed questionnaires measuring social anxiety, social exclusion, ratings on several justice dimensions for each of the methods in the selection process, feelings of success, and self-estimation of compatibility. About half of the applicants also received explanations regarding the significance and the aims of the selection process. Results provided support for most of our hypotheses: applicants with higher social anxiety experienced an increased level of social exclusion in the selection process, perceived the selection as less fair and ended with a lower feeling of success relative to those applicants without social anxiety. These relationships were especially salient in the selection procedures which included social interaction. Additionally, preparation for the selection process was positively related to the favorable perception of fairness in the selection process. Finally, contrary to our hypothesis, it was found that explanations did not affect the applicant’s perceptions. The results enhance our understanding of which factors affect applicant perceptions in applicants to higher education studies and contribute uniquely to the understanding of the effect of social anxiety on different aspects of selection experienced by applicants. The findings clearly show that some individuals may be predisposed to react unfavorably to certain selection situations. In an age of increasing awareness towards fairness in evaluation and selection and hiring procedures, these findings may be of relevance and may contribute to the design of future personnel selection methods in general and of higher education selection in particular.

Keywords: applicant perceptions, selection and assessment, organizational justice theory, social anxiety

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16155 Empirical Analysis of Forensic Accounting Practices for Tackling Persistent Fraud and Financial Irregularities in the Nigerian Public Sector

Authors: Sani AbdulRahman Bala

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This empirical study delves into the realm of forensic accounting practices within the Nigerian Public Sector, seeking to quantitatively analyze their efficacy in addressing the persistent challenges of fraud and financial irregularities. With a focus on empirical data, this research employs a robust methodology to assess the current state of fraud in the Nigerian Public Sector and evaluate the performance of existing forensic accounting measures. Through quantitative analyses, including statistical models and data-driven insights, the study aims to identify patterns, trends, and correlations associated with fraudulent activities. The research objectives include scrutinizing documented fraud cases, examining the effectiveness of established forensic accounting practices, and proposing data-driven strategies for enhancing fraud detection and prevention. Leveraging quantitative methodologies, the study seeks to measure the impact of technological advancements on forensic accounting accuracy and efficiency. Additionally, the research explores collaborative mechanisms among government agencies, regulatory bodies, and the private sector by quantifying the effects of information sharing on fraud prevention. The empirical findings from this study are expected to provide a nuanced understanding of the challenges and opportunities in combating fraud within the Nigerian Public Sector. The quantitative insights derived from real-world data will contribute to the refinement of forensic accounting strategies, ensuring their effectiveness in addressing the unique complexities of financial irregularities in the public sector. The study's outcomes aim to inform policymakers, practitioners, and stakeholders, fostering evidence-based decision-making and proactive measures for a more resilient and fraud-resistant financial governance system in Nigeria.

Keywords: fraud, financial irregularities, nigerian public sector, quantitative investigation

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16154 Building Resilience through Inclusion of Global Citizenship Education in Pre-Service Teacher Education in Pakistan

Authors: Fouzia Ajmal

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Global Citizenship Education (GCED) could prove to be the best solution to prevent violent extremism as it will sustain a respect for all and build up a feeling of having a place with humankind. To meet the target 4.7 of sustainable development goals, it is important to focus on global citizenship education at all levels of education in general and in pre-service teacher education in particular so that the message and practices reach the young masses. The pre-service education is imperative to develop knowledge, skills and disposition of prospective teachers. The current study was conducted to investigate the integration of GCED in pre-service teacher education curriculum of Pakistan. The study was delimited to B.Ed (hons) Elementary Education programme. The curriculum of B.Ed Elementary developed by Higher Education Commission was analyzed through Curriculum Alignment Matrix. 31 course outlines were analyzed, and percentage was used to analyze the level of integration of GCED in courses. The analyses depicted that the concepts of civic sense, tolerance, duties and rights of citizens and fundamental rights of humans are partially aligned in a few of the courses. The tolerance, active citizenship, and respect for cultural diversity and religious harmony are evident in Pakistan Studies and teaching of social studies courses. The relevant books are also mentioned as resources in these courses. The intercultural understanding is not very evident while globalization is mentioned in a few courses. It is recommended that a deliberate effort may be made to integrate concepts of Global Citizenship Education so as to enable the prospective teachers in developing necessary skills to play their active role in promoting peace and building resilience to extremism in elementary school students.

Keywords: curriculum analysis, global citizenship education, preservice teacher education, resilience building

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16153 Erasmus+ Program in Vocational Education: Effects of European International Mobility in Portuguese Vocational Schools

Authors: José Carlos Bronze, Carlinda Leite, Angélica Monteiro

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The creation of the Erasmus Program in 1987 represented a milestone in promoting and funding international mobility in higher education in Europe. Its effects were so significant that they influenced the creation of the European Higher Education Area through the Bologna Process and ensured the program’s continuation and maintenance. Over the last decades, the escalating figures of participants and funds instigated significant scientific studies on the program's effects on higher education. More recently, in 2014, the program was renamed “Erasmus+” when it expanded into other fields of education, namely Vocational Education and Training (VET). Despite being now running in this field of education for a decade (2014-2024), its effects on VET remain less studied and less known, while the higher education field keeps attracting researchers’ attention. Given this gap, it becomes relevant to study the effects of E+ on VET, particularly in the priority domains of the Program: “Inclusion and Diversity,” “Participation in Democratic Life, Common Values and Civic Engagement,” “Environment and Fight Against Climate Change,” and “Digital Transformation.” This latter has been recently emphasized due to the COVID-19 pandemic that forced the so-called emergency remote teaching, leading schools to quickly transform and adapt to a new reality regardless of the preparedness levels of teachers and students. Together with the remaining E+ priorities, they directly relate to an emancipatory perspective of education sustained in soft skills such as critical thinking, intercultural awareness, autonomy, active citizenship, teamwork, and problem-solving, among others. Based on this situation, it is relevant to know the effects of E+ on the VET field, namely questioning how international mobility instigates digitalization processes and supports emancipatory queries therein. As an education field that more directly connects to hard skills and an instrumental approach oriented to the labor market’s needs, a study was conducted to determine the effects of international mobility on developing digital literacy and soft skills in the VET field. In methodological terms, the study used semi-structured interviews with teaching and non-teaching staff from three VET schools who are strongly active in the E+ Program. The interviewees were three headmasters, four mobility project managers, and eight teachers experienced in international mobility. The data was subjected to qualitative content analysis using the NVivo 14 application. The results show that E+ international mobility promotes and facilitates the use of digital technologies as a pedagogical resource at VET schools and enhances and generates students’ soft skills. In conclusion, E+ mobility in the VET field supports adopting the program’s priorities by increasing the teachers’ knowledge and use of digital resources and amplifying and generating participants’ soft skills.

Keywords: Erasmus international mobility, digital literacy, soft skills, vocational education and training

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16152 A Study of Curriculum for a Dual Bachelor’s Degree Including a Teaching Certificate

Authors: Hyeon Seok Kim, Inhoi Lee, Seong Baeg Kim, Kyunghee Ko, Kyung Eon Lee, Dong Sik Kang

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In the age of globalization, higher education institutions attempt to equip students with global competence. In response, most universities have been developing and running various international programs. However, teacher education has been a neglected area in this trend. Therefore, in this study, we suggest a program that offers a dual bachelor’s degree from both universities located on different countries, focusing on teacher education institutions with different policies and regulations of teacher education programs that may become obstacles to designing a dual degree program. We discuss a possible way to get a dual degree including a teaching certificate at a specialized college, college of secondary education. To be specific, this research presents a way to attain two diplomas from Jeju National University (JNU) in Korea and Boise State University (BSU) in the U.S. It attempts to build an effective plan for students to declare simultaneous degrees at both universities. From the study, we find that it takes about 5 years to fulfill requirements for the dual degree at the undergraduate level.

Keywords: dual degree, curriculum, teaching certificate, college of secondary education, international program

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16151 Game of Funds: Efficiency and Policy Implications of the United Kingdom Research Excellence Framework

Authors: Boon Lee

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Research publication is an essential output of universities because it not only promotes university recognition, it also receives government funding. The history of university research culture has been one of ‘publish or perish’ and universities have consistently encouraged their academics and researchers to produce research articles in reputable journals in order to maintain a level of competitiveness. In turn, the United Kingdom (UK) government funding is determined by the number and quality of research publications. This paper aims to investigate on whether more government funding leads to more quality papers. To that end, the paper employs a Network DEA model to evaluate the UK higher education performance over a period. Sources of efficiency are also determined via second stage regression analysis.

Keywords: efficiency, higher education, network data envelopment analysis, universities

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16150 Infusing Social Business Skills into the Curriculum of Higher Learning Institutions with Special Reference to Albukhari International University

Authors: Abdi Omar Shuriye

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A social business is a business designed to address socio-economic problems to enhance the welfare of the communities involved. Lately, social business, with its focus on innovative ideas, is capturing the interest of educational institutions, governments, and non-governmental organizations. Social business uses a business model to achieve a social goal, and in the last few decades, the idea of imbuing social business into the education system of higher learning institutions has spurred much excitement. This is due to the belief that it will lead to job creation and increased social resilience. One of the higher learning institutions which have invested immensely in the idea is Albukhari International University; it is a private education institution, on a state-of-the-art campus, providing an advantageous learning ecosystem. The niche area of this institution is social business, and it graduates job creators, not job seekers; this Malaysian institution is unique and one of its kind. The objective of this paper is to develop a work plan, direction, and milestone as well as the focus area for the infusion of social business into higher learning institutions with special reference to Al-Bukhari International University. The purpose is to develop a prototype and model full-scale to enable higher learning education institutions to construct the desired curriculum fermented with social business. With this model, major predicaments faced by these institutions could be overcome. The paper sets forth an educational plan and will spell out the basic tenets of social business, focusing on the nature and implementational aspects of the curriculum. It will also evaluate the mechanisms applied by these educational institutions. Currently, since research in this area remains scarce, institutions adopt the process of experimenting with various methods to find the best way to reach the desired result on the matter. The author is of the opinion that social business in education is the main tool to educate holistic future leaders; hence educational institutions should inspire students in the classroom to start up their own businesses by adopting creative and proactive teaching methods. This proposed model is a contribution in that direction.

Keywords: social business, curriculum, skills, university

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16149 Developing a Toolkit of Undergraduate Nursing Student’ Desirable Characteristics (TNDC) : An application Item Response Theory

Authors: Parinyaporn Thanaboonpuang, Siridej Sujiva, Shotiga Pasiphul

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The higher education reform that integration of nursing programmes into the higher education system. Learning outcomes represent one of the essential building blocks for transparency within higher education systems and qualifications. The purpose of this study is to develop a toolkit of undergraduate nursing student’desirable characteristics assessment on Thai Qualifications Framework for Higher education and to test psychometric property for this instrument. This toolkit seeks to improve on the Computer Multimedia test. There are three skills to be examined: Cognitive skill, Responsibility and Interpersonal Skill, and Information Technology Skill. The study was conduct in 4 phases. In Phase 1. Based on developed a measurement model and Computer Multimedia test. Phase 2 two round focus group were conducted, to determine the content validity of measurement model and the toolkit. In Phase 3, data were collected using a multistage random sampling of 1,156 senior undergraduate nursing student were recruited to test psychometric property. In Phase 4 data analysis was conducted by descriptive statistics, item analysis, inter-rater reliability, exploratory factor analysis and confirmatory factor analysis. The resulting TNDC consists of 74 items across the following four domains: Cognitive skill, Interpersonal Skill, Responsibility and Information Technology Skill. The value of Cronbach’ s alpha for the four domains were .781, 807, .831, and .865, respectively. The final model in confirmatory factor analysis fit quite well with empirical data. The TNDC was found to be appropriate, both theoretically and statistically. Due to these results, it is recommended that the toolkit could be used in future studies for Nursing Program in Thailand.

Keywords: toolkit, nursing student’ desirable characteristics, Thai qualifications framework

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16148 LORA: A Learning Outcome Modelling Approach for Higher Education

Authors: Aqeel Zeid, Hasna Anees, Mohamed Adheeb, Mohamed Rifan, Kalpani Manathunga

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To achieve constructive alignment in a higher education program, a clear set of learning outcomes must be defined. Traditional learning outcome definition techniques such as Bloom’s taxonomy are not written to be utilized by the student. This might be disadvantageous for students in student-centric learning settings where the students are expected to formulate their own learning strategies. To solve the problem, we propose the learning outcome relation and aggregation (LORA) model. To achieve alignment, we developed learning outcome, assessment, and resource authoring tools which help teachers to tag learning outcomes during creation. A pilot study was conducted with an expert panel consisting of experienced professionals in the education domain to evaluate whether the LORA model and tools present an improvement over the traditional methods. The panel unanimously agreed that the model and tools are beneficial and effective. Moreover, it helped them model learning outcomes in a more student centric and descriptive way.

Keywords: learning design, constructive alignment, Bloom’s taxonomy, learning outcome modelling

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16147 Open and Distance Learning (ODL) Education in Nigeria: Challenge of Academic Quality

Authors: Edu Marcelina, Sule Sheidu A., Nsor Eunice

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As open and distance education is gradually becoming an acceptable means of solving the problem of access in higher education, quality has now become one of the main concerns among institutions and stakeholders of open and distance learning (ODL) and the education sector in general. This study assessed the challenges of academic quality in the open and distance learning (ODL) education in Nigeria using Distance Learning Institute (DLI), University of Lagos and National Open University of Nigeria as a case. In carrying out the study, a descriptive survey research design was employed. A researcher-designed and validated questionnaire was used to elicit responses that translated to the quantitative data for this study. The sample comprised 665 students of the Distance Learning Institute (DLI), and National Open University of Nigeria (NOUN), carefully selected through the method of simple random sampling. Data collected from the study were analyzed using Chi-Square (X2) at 0.05 Level of significance. The results of the analysis revealed that; the use of ICT tools is a factor in ensuring quality in the Open and Distance Learning (ODL) operations; the quality of the materials made available to ODL students will determine the quality of education that will be received by the students; and the time scheduled for students for self-study, online lecturing/interaction and face to face study and the quality of education in Open and Distance Learning Institutions has a lot of impact on the quality of education the students receive. Based on the findings, a number of recommendations were made.

Keywords: open and distance learning, quality, ICT, face-to-face interaction

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16146 Toba Batak Education Stakeholders' Perspectives towards Education of Children with Disabilities in Toba Samosir North Sumatra Indonesia

Authors: Tryastuti I. B. Manullang, Juang Sunanto

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This study aimed to find the perspectives of the Toba Batak education stakeholders towards the education of children with disabilities in Toba Samosir North Sumatra Indonesia. The education stakeholders consist of a head of the education department in Toba Samosir, head of the H foundation, two principals and three teachers from the Special Primary Schools. This study uses qualitative a descriptive approach and research data obtained through interviews. The results of this study demonstrate that the education stakeholders knowledge about disabilities needs improvement in accordance with the development of science. The cultural views towards disability and its implications, and the education services available for children with disabilities, in addition, to encountered its problem in Toba Samosir are known. The education concept considered appropriate is the special school and the CBR (Community Based Rehabilitation) strategy, also inclusive education because it represents the Toba Batak philosophy.

Keywords: community based rehabilitation, education concept, education stakeholders, inclusive education

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16145 Inclusive Education in Nigeria Prospects and Challenges

Authors: Laraba Bala Mohammed

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Education is a very vital tool in enhancement of the general development of individuals in the society who would participate effectively in national development processes, including people with special need, educating children with special needs is one of the greatest challenges of this millennium, this is because professionals in the field of special education are operating in an exciting and rapidly changing phenomenon. Inclusive education in Nigeria is not a new development in the teaching and learning process, but the most important aspect is the utilization and effective integration of people with special needs in the society. This paper focuses on the need of parents, government, professionals in the field of special education and stakeholders to work together for the full implementation of inclusive education in Nigeria.

Keywords: inclusive education, national policy, education, special needs

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16144 Articulating Competencies Confidently: Employability in the Curriculum

Authors: Chris Procter

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There is a significant debate on the role of University education in developing or teaching employability skills. Should higher education attempt to do this? Is it the best place? Is it able to do so? Different views abound, but the question is wrongly posed – one of the reasons that previous employability initiatives foundered (e.g., in the UK). Our role is less to teach than to guide, less to develop and more to help articulate: “the mind is not a vessel to be filled, but a fire to be lit” (Plutarch). This paper then addresses how this can be achieved taking into account criticism of employability initiatives as well as relevant learning theory. It discusses the experience of a large module which involved students being assessed on all stages of application for a live job description together with reflection on their professional development. The assessment itself adopted a Patchwork Text approach as a vehicle for learning. Students were guided to evaluate their strengths and areas to be developed, articulate their competencies, and reflect upon their development, moving on to new Thresholds of Employability. The paper uses the student voices to express the progress they made. It concludes that employability can and should be an effective part of the higher education curriculum when designed to encourage students to confidently articulate their competencies and take charge of their own professional development.

Keywords: competencies, employability, patchwork assessment, threshold concepts

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16143 The Effect of Excess Workload on Lecturers in Higher Institution and Its Relation with Instructional Technology a Case Study of North-West Nigeria

Authors: Shitu Sani

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The paper is advanced on the historical background of the effects of excess work load on lecturers in higher institutions of learning which will assess the socio-economic and psychological disposition of lecturers in the realm of quality production. The paper further discusses the significant roles played by excess work load in general transformation of higher education, which will give the management and stake holders input for successful development of higher education. Even though all forms of work and organizational procedures are potential source of stress and stressors. In higher institution of leaning, lecturers perform many responsibilities such as lecturing, carrying out research and engaging in community services. If these multiple roles could not be handle property it would have result in stress which may have negative impact on job performance, and it’s relation with instructional technology. A sample 191 lecturers were randomly selected from the higher institutions in the northern west zone in Nigerian using two instruments i.e. work load stress management question and job performance Approval, data were collected on lecturers of socio-economic and physiological stress and job performances. Findings of the study shows that lecture experienced excess work load in academic activities. Lecturer’s job performance was negatively influences by socio-economic and psychological work stress. Among the recommendation made were the need for organizing regular induction courses for lecturers on stress, and enhance interpersonal relations among the lecturers as well as provision of electronic public address system to reduce the stress.

Keywords: effect, excess, lecturers, workload

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16142 Harmonization of Financial Information Systems in Latin America in Light of International Public Sector Accounting Standards Using the Herfindahl-Hirschman Index

Authors: Laura Sour

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Government accounting is an essential instrument of transparency and accountability in public administration, which allows connecting internal management with the implementation of policies and their evaluation by third parties through the construction of indicators on the cost of government. Several countries have adopted the International Public Sector Accounting Standards (IPSAS) as part of their modernization strategy. This document will evaluate the quantity and harmonization of the financial information published in the financial statements of 12 Latin American countries based on what is established in IPSAS 1, 2 and 17. For this, seven types of financial statements are analyzed. published during the period from 2015 to 2019. Based on this information, it will be possible to describe the evolution in the government financial publication to carry out a detailed analysis of the items that have been most transparent in these countries. Finally, the level of harmonization of the financial statements will be studied using the Herfindahl-Hirschman index (IHH) to determine the degree of comparability of the information. To date, the results indicate that the public sector has increased the quantity and harmonization of the financial information published during the study period, but in a heterogeneous way: From the data collected, it has been found that the financial statement published with greater frequency and quantity is the Income Statement (classification of expenses by nature). On the other hand, the most complete reports were published by Costa Rica (2017 to 2019) and Mexico (2016 to 2018), periods during which these countries complied with 92.9 percent of the items analyzed. Although 2017 and 2018 are the years in which the most financial statements were reported, it is important to mention that Mexico is the country that has published the most financial information throughout the entire study period. The use of the IHH is expected to provide accurate information on the quality with which countries have adopted IPSAS within their government accounting systems to promote transparency and accountability in the continent.

Keywords: accounting and auditing, government policy and regulation, harmonization, public sector accounting and audits IPSAS

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16141 Threshold Competency of Students in Graduate School

Authors: Terada Pinyo

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This study is the survey research, designed to find out the threshold competency of graduate students in terms of knowledge excellency and professional skills proficiency based on Thai Qualifications Framework for Higher Education (TQF). The sample group consisted of 240 students. The results were collected by stratified sampling, using study programs for each stage. The results were analysed and calculated by computer program. Statistics used during analysing were percentage, mean, and standard deviation. From the study, the threshold competency of graduate students were in very high score range in both overall and specific category. The top category which received the most score was interpersonal skills and responsibility, following by ethics and morality, knowledge and skills, and numerical communication and information technology.

Keywords: threshold competency, Thai qualifications framework for higher education, graduate school

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16140 Chilean Social Work Students and Their Options to Access to College Financial Aid: Policy Implications on Equity and Professional Training

Authors: Oscar E. Cariceo

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In Chile, social workers´ professional training is developed in the undergraduate level, mainly. Despite the fact that several schools have been launched Master of Social Work programs, the Bachelor in Social Work is the minimum qualification to start a professional career. In the current Chilean higher education system, there exist different financial aid options in order to guarantee equal access to higher education. These policies, which are student loans and scholarships, basically, are applied and distributed by Government agencies. They are linked to academic performance and socio-economic needs, in terms of standardized test scores and social vulnerability criteria. In addition, institutions that enroll students with high scores, also receive direct financial support. In other words, social work students must compete for the resources to pay for college tuitions and fees with other students from different programs and knowledge fields and, as a consequence, they can indirectly enhance schools´ money income. This work aims to describe the reality of social work students to access to financial aid in Chile. The analysis presents the results of the University Selection Test of students, who were accepted in social work undergraduate programs during 2014 related to their qualifications to apply to three main financial aid programs, and their contribution to attracting resources to their schools. In general, data show that social work students participate in a low proportion in the distribution of financial aid, both student loans and scholarships. Few of them reach enough scores to guarantee direct financial resources to their institutions. Therefore, this situation has deep implications on equal access to higher education for vulnerable students and affects equal access to training options for young social workers, due to the highly competitive financial aid system.

Keywords: social work, professional training, higher education, financial aid, equity

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16139 Higher Education for Sustainable Development and Proposed Performance-based Funding Model for Universities in Ontario: Tensions and Coherence Between Provincial and Federal Policies

Authors: Atiqa Marium

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In 2015, all 193 UN Member countries adopted the 2030 Agenda for Sustainable Development, which is an ambitious 15- year plan to address some of the most pressing issues the world faces. Goal 4 is about Quality Education which highlights the importance of inclusive and quality education for sustainable development. Sustainable Development Goal 10 focuses on reducing inequalities within and among countries. In June 2019, Federal Government in Canada released “Towards Canada’s 2030 Agenda National Strategy”, which was an important step to move the 2030 Agenda forward. In April 2019, the Ontario government announced the performance-based funding model for publically assisted colleges and universities in Ontario, which is now part of the universities’ budget 2024-2025. The literature review has shown that the funding model has been implemented by different governments to achieve objectives. However, this model has also resulted in conflicting consequences like reducing university autonomy, education quality/ academic standards, and increased equity concerns. The primary focus of this paper will be to analyze the tensions and coherence between the proposed funding model for education for sustainable development goals and targets set by Canada’s 2030 Agenda National Strategy. Considering that the literature review has provided evidence that the performance-based funding model has resulted in reducing quality of education and increased equity issues in other countries, it will be interesting to see how this proposed funding will align with the SDGs of “Quality Education” and “Reduced Inequalities”. This paper will be well-suited for Volume 4, with the theme of re-visioning institutional impact and sustainability. This paper will underscore the importance of policy coherence between federal and provincial policies for higher education institutions in Ontario for better institutional impact and helping universities in the attainment of goals set in 2030 Agenda towards education for sustainable development.

Keywords: performance-based funding model, education for sustainable development, policy coherence, sustainable development gaols

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16138 Academic Freedom Policy: A Case Study

Authors: Marlin Killen

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The American Association of University Professors (AAUP) describes academic freedom as essential to the purposes of research and teaching. The importance of academic freedom as a bedrock foundation that supports the work of the professoriate cannot be overstated, and there have been innumerable challenges that have attempted to curtail it. These challenges come from a variety of sources that span legal, ethical, cultural, institutional, and professional perspective and are amplified by social media, traditional media, and political action efforts. Because of these challenges, the development of a comprehensive institutional policy on academic freedom that addresses the principles, practices, and appropriate responses to modern challenges can be a daunting task. This presentation will focus on a case study of a university’s effort to develop an updated, evolving policy on academic freedom that provides a framework and remedies for contemporary challenges to this critical function in higher education.

Keywords: academic freedom, academic freedom policy, higher education policy

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16137 Return on Investment Analysis (ROI) of “Sabbatical Leave” for Rajabhat Universities in Ratanagosin Group

Authors: Marndarath Suksanga

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The purposes and policies applied to sabbatical leave, along with the cost of using sabbatical leave. The potential benefits of the use of sabbatical leave to enhance organizational commitment are then examined. The focuses on the role of the sabbatical leave in the development, satisfaction, and productivity of faculty in institutions. An examination of the origin, definition, purposes, and outcomes of sabbatical leaves reviewed in the literature clarifies the role and benefits of the sabbatical leave. The result of this review can be used to determine the need for further study of how sabbatical leave might be used in higher education in universities level to the benefit of the faculty, students and organizations. The result of this review can be used to determine the need for further study of how sabbatical leave might be used in professional-technical and community colleges to the benefit of the faculty, students and organizations.

Keywords: return on investment, ROI, sabbatical leave, higher education

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16136 Making ‘Space’ For Work-integrated Learning In Singapore: Recognising The Next Wave Of Talents Through Skillsfuture Movement

Authors: Catherine Chua, Kashif Raza

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Work-integrated learning (WIL) has been heightened in the last few years across countries. With a specific attention on working adults, the key objective is to integrate work experiences with academic studies so that they will be given more opportunities to advance, gather relevant skills and credentials to enable them to contribute more positively to the labour market. In Singapore, developing talent through WIL aims to develop specialist and enduring skills for the industries. Collaborating with the institutes of higher education in Singapore, the Integrated Work Study Programs (IWSP) seek to harmonize classroom learning with practical work experiences so that adult students can develop skills and knowledge that are needed in the existing and future workplaces. Local higher education institutions will also work closely with industry partners, and design courses that support these students to deepen their skills. Using Critical Discourse Analysis, this paper examines the Singapore government policies in WIL and argues that despite the various supports and interventions provided by the government, it is equally important to create a ‘space’ in the society whereby there is a greater recognition for WIL as a valuable education approach, i.e., “continuous meritocracy”. This is especially so in Singapore where academic excellence and conventional front-loaded approach to education are valued.

Keywords: work-integrated learning, adult learners, continuous meritocracy, skillsfuture singapore

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16135 Understanding Trauma Informed Pedagogy in On-Line Education during Turbulent Times: A Mixed Methods Study in a Canadian Social Work Context

Authors: Colleen McMillan, Alice Schmidt-Hanbidge, Beth Archer-Kuhn, Heather Boynton, Judith Hughes

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It is well known that social work students enter the profession with higher scores of adverse childhood experiences (ACE). Add to that the fact that COVID-19 has forced higher education institutions to shift to online teaching and learning, where students, faculty and field educators in social work education have reported increased stressors as well as posing challenges in developing relationships with students and being able to identify mental health challenges including those related to trauma. This multi-institutional project included three Canadian post-secondary institutions at five sites (the University of Waterloo, the University of Calgary and the University of Manitoba) and partners; Desire To Learn (D2L), The Centre for Teaching Excellence at the University of Waterloo and the Taylor Institute for Teaching and Learning. A sequential mixed method research design was used. Survey data was collected from students, faculty and field education staff from the 3 universities using the Qualtrics Insight Platform, followed by virtual focus group data with students to provide greater clarity to the quantitative data. Survey data was analyzed using SPSS software, while focus group data was transcribed verbatim and organized with N-Vivo 12. Thematic analysis used line-by-line coding and constant comparative methods within and across focus groups. The following three objectives of the study were achieved: 1) Establish a Canadian baseline on trauma informed pedagogy and student experiences of trauma informed teaching in the online higher education environment during a pandemic; 2) Identify and document educator and student experiences of online learning regarding the ability to process trauma experiences; and, 3) Transfer the findings into a trauma informed pedagogical model for Social Work as a first step toward developing a universal trauma informed teaching model. The trauma informed pedagogy model would be presented in relation to the study findings.

Keywords: trauma informed pedagogy, higher education, social work, mental health

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16134 Liquidity and Cash Management in Business-A Key to Business Survival and Growth: The Nigerian Case

Authors: Ugbor Raphael Oluchukwu

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Focusing on liquidity comes more naturally to a Chief Executive Officer than an Accountant who is trained to practice accrual accounting. When business is just commencing, it is essentially run on a cheque book (cash accounting) and for as long as there is cash in the accounts, the business is solvent. When complexity sets in and the business adopts financial accounting, the effect of liquidity and cash management becomes more pronounced. The management of cash no doubts impacts positively on the survival and growth of firms. What is in doubt is the amount of cash to be held by a firm as enough cash to enable the firm stay “afloat”. The focus of this paper is to determine liquidity and cash management in business, the Nigerian case. The specific objectives of the study are to do a theoretical review of the amount of cash to be held by a firm as enough cash to enable it stay afloat and to do a theoretical analysis to show the effect of cash flow on the survival and growth of firms in Nigeria.

Keywords: cash, firm survival, growth, liquidity management

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16133 The Importance of SEEQ in Teaching Evaluation of Undergraduate Engineering Education in India

Authors: Aabha Chaubey, Bani Bhattacharya

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Evaluation of the quality of teaching in engineering education in India needs to be conducted on a continuous basis to achieve the best teaching quality in technical education. Quality teaching is an influential factor in technical education which impacts largely on learning outcomes of the students. Present study is not exclusively theory-driven, but it draws on various specific concepts and constructs in the domain of technical education. These include teaching and learning in higher education, teacher effectiveness, and teacher evaluation and performance management in higher education. Student Evaluation of Education Quality (SEEQ) was proposed as one of the evaluation instruments of the quality teaching in engineering education. SEEQ is one of the popular and standard instrument widely utilized all over the world and bears the validity and reliability in educational world. The present study was designed to evaluate the teaching quality through SEEQ in the context of technical education in India, including its validity and reliability based on the collected data. The multiple dimensionality of SEEQ that is present in every teaching and learning process made it quite suitable to collect the feedback of students regarding the quality of instructions and instructor. The SEEQ comprises of 9 original constructs i.e.; learning value, teacher enthusiasm, organization, group interaction, and individual rapport, breadth of coverage, assessment, assignments and overall rating of particular course and instructor with total of 33 items. In the present study, a total of 350 samples comprising first year undergraduate students from Indian Institute of Technology, Kharagpur (IIT, Kharagpur, India) were included for the evaluation of the importance of SEEQ. They belonged to four different courses of different streams of engineering studies. The above studies depicted the validity and reliability of SEEQ was based upon the collected data. This further needs Confirmatory Factor Analysis (CFA) and Analysis of Moment structure (AMOS) for various scaled instrument like SEEQ Cronbach’s alpha which are associated with SPSS for the examination of the internal consistency. The evaluation of the effectiveness of SEEQ in CFA is implemented on the basis of fit indices such as CMIN/df, CFI, GFI, AGFI and RMSEA readings. The major findings of this study showed the fitness indices such as ChiSq = 993.664,df = 390,ChiSq/df = 2.548,GFI = 0.782,AGFI = 0.736,CFI = 0.848,RMSEA = 0.062,TLI = 0.945,RMR = 0.029,PCLOSE = 0.006. The final analysis of the fit indices presented positive construct validity and stability, on the other hand a higher reliability was also depicted which indicated towards internal consistency. Thus, the study suggests the effectivity of SEEQ as the indicator of the quality evaluation instrument in teaching-learning process in engineering education in India. Therefore, it is expected that with the continuation of this research in engineering education there remains a possibility towards the betterment of the quality of the technical education in India. It is also expected that this study will provide an empirical and theoretical logic towards locating a construct or factor related to teaching, which has the greatest impact on teaching and learning process in a particular course or stream in engineering education.

Keywords: confirmatory factor analysis, engineering education, SEEQ, teaching and learning process

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16132 AI Applications in Accounting: Transforming Finance with Technology

Authors: Alireza Karimi

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Artificial Intelligence (AI) is reshaping various industries, and accounting is no exception. With the ability to process vast amounts of data quickly and accurately, AI is revolutionizing how financial professionals manage, analyze, and report financial information. In this article, we will explore the diverse applications of AI in accounting and its profound impact on the field. Automation of Repetitive Tasks: One of the most significant contributions of AI in accounting is automating repetitive tasks. AI-powered software can handle data entry, invoice processing, and reconciliation with minimal human intervention. This not only saves time but also reduces the risk of errors, leading to more accurate financial records. Pattern Recognition and Anomaly Detection: AI algorithms excel at pattern recognition. In accounting, this capability is leveraged to identify unusual patterns in financial data that might indicate fraud or errors. AI can swiftly detect discrepancies, enabling auditors and accountants to focus on resolving issues rather than hunting for them. Real-Time Financial Insights: AI-driven tools, using natural language processing and computer vision, can process documents faster than ever. This enables organizations to have real-time insights into their financial status, empowering decision-makers with up-to-date information for strategic planning. Fraud Detection and Prevention: AI is a powerful tool in the fight against financial fraud. It can analyze vast transaction datasets, flagging suspicious activities and reducing the likelihood of financial misconduct going unnoticed. This proactive approach safeguards a company's financial integrity. Enhanced Data Analysis and Forecasting: Machine learning, a subset of AI, is used for data analysis and forecasting. By examining historical financial data, AI models can provide forecasts and insights, aiding businesses in making informed financial decisions and optimizing their financial strategies. Artificial Intelligence is fundamentally transforming the accounting profession. From automating mundane tasks to enhancing data analysis and fraud detection, AI is making financial processes more efficient, accurate, and insightful. As AI continues to evolve, its role in accounting will only become more significant, offering accountants and finance professionals powerful tools to navigate the complexities of modern finance. Embracing AI in accounting is not just a trend; it's a necessity for staying competitive in the evolving financial landscape.

Keywords: artificial intelligence, accounting automation, financial analysis, fraud detection, machine learning in finance

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16131 Interculturalizing Ethiopian Universities: Between Initiation and Institutionalization

Authors: Desta Kebede Ayana, Lies Sercu, Demelash Mengistu

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The study is set in Ethiopia, a sub-Saharan multilingual, multiethnic African country, which has seen a significant increase in the number of universities in recent years. The aim of this growth is to provide access to education for all cultural and linguistic groups across the country. However, there are challenges in promoting intercultural competence among students in this diverse context. The aim of the study is to investigate the interculturalization of Ethiopian Higher Education Institutions as perceived by university lecturers and administrators. In particular, the study aims to determine the level of support for this educational innovation and gather suggestions for its implementation and institutionalization. The researchers employed semi-structured interviews with administrators and lecturers from two large Ethiopian universities to gather data. Thematic analysis was utilized for coding and analyzing the interview data, with the assistance of the NVIVO software. The findings obtained from the grounded analysis of the interview data reveal that while there are opportunities for interculturalization in the curriculum and campus life, support for educational innovation remains low. Administrators and lecturers also emphasize the government's responsibility to prioritize interculturalization over other educational innovation goals. The study contributes to the existing literature by examining an under-researched population in an under-researched context. Additionally, the study explores whether Western perspectives of intercultural competence align with the African context, adding to the theoretical understanding of intercultural education. The data for this study was collected through semi-structured interviews conducted with administrators and lecturers from two large Ethiopian universities. The interviews allowed for an in-depth exploration of the participants' views on interculturalization in higher education. Thematic analysis was applied to the interview data, allowing for the identification and organization of recurring themes and patterns. The analysis was conducted using the NVIVO software, which aided in coding and analyzing the data. The study addresses the extent to which administrators and lecturers support the interculturalization of Ethiopian Higher Education Institutions. It also explores their suggestions for implementing and institutionalizing intercultural education, as well as their perspectives on the current level of institutionalization. The study highlights the challenges in interculturalizing Ethiopian universities and emphasizes the need for greater support and prioritization of intercultural education. It also underscores the importance of considering the African context when conceptualizing intercultural competence. This research contributes to the understanding of intercultural education in diverse contexts and provides valuable insights for policymakers and educational institutions aiming to promote intercultural competence in higher education settings.

Keywords: administrators, educational change, Ethiopia, intercultural competence, lecturers

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16130 Rural-Urban Education Gap and Left-Behind Children Education in China

Authors: Jiawei Liang

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Against the backdrop of China's burgeoning migration from rural to urban areas, a demographic group has emerged in China, which is called left-behind children. Due to many reasons, including the issue of the rural-urban education gap, the education of left-behind children has been below the national education average. In this situation, the issue has attracted the attention of researchers and policymakers. In order to gain a comprehensive understanding of this issue, this paper adopts an analytical approach to studying the rural-urban education gap and left-behind children in rural China. The paper first introduces the current situation of migration, the education gap, and left-behind children within China. Then, it further explores the causes of these two questions and barriers as well as the consequences for left-behind children. Finally, the study offers some suggestions to alleviate the urban-rural gap and the current situation of education for left-behind children in rural areas, which will hopefully shed light on the issue of left-behind children in China and the urban-rural education gap.

Keywords: left-behind children, rural China, education improvement, Hukou policy, rural-urban education gap

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16129 Lived Experiences of Physical Education Teachers in the New Normal: A Consensual Qualitative Research

Authors: Karl Eddie T. Malabanan

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Due to the quick transmission and public health risk of coronavirus disease, schools and universities have shifted to distant learning. Teachers everywhere were forced to shift gears instantly in order to react to the needs of students and families using synchronous and asynchronous virtual teaching. This study aims to explore the lived experiences of physical education teachers who are currently experiencing remote learning in teaching during the time of the COVID-19 pandemic. Specifically, the challenges that the physical education teachers encounter during remote learning and teaching. The participants include 12 physical education teachers who have taught in higher education institutions for at least five years. The researcher utilized qualitative research; specifically, the researcher used Consensual Qualitative Research (CQR). The results of this study showed that there are five categories for the Lived Experiences of Physical Education Teachers with thirty-one subcategories. This study revealed that physical education teachers experienced very challenging situations during the time of the pandemic. It also found that students had challenges in the abrupt transition from traditional to virtual learning classes, but it also showed that students are tenacious and willing to face any adversity. The researcher also finds that teachers are mentally drained during this time. Furthermore, one of the main focuses for the teachers should be on improving their well-being. And lastly, to cope with the challenges, teachers employ socializing to relieve tension and anxiety.

Keywords: lived experiences, consensual qualitative research, pandemic, education

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16128 Evaluation of Learning Outcomes, Satisfaction and Self-Assessment of Students as a Change Factor in the Polish Higher Education System

Authors: Teresa Kupczyk, Selçuk Mustafa Özcan, Joanna Kubicka

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The paper presents results of specialist literature analysis concerning learning outcomes and student satisfaction as a factor of the necessary change in the Polish higher education system. The objective of the empirical research was to determine students’ assessment of learning outcomes, satisfaction of their expectations, as well as their satisfaction with lectures and practical classes held in the traditional form, e-learning and video-conference. The assessment concerned effectiveness of time spent at classes, usefulness of the delivered knowledge, instructors’ preparation and teaching skills, application of tools, studies curriculum, its adaptation to students’ needs and labour market, as well as studying conditions. Self-assessment of learning outcomes was confronted with assessment by lecturers. The indirect objective of the research was also to identify how students assessed their activity and commitment in acquisition of knowledge and their discipline in achieving education goals. It was analysed how the studies held affected the students’ willingness to improve their skills and assessment of their perspectives at the labour market. To capture the changes underway, the research was held at the beginning, during and after completion of the studies. The study group included 86 students of two editions of full-time studies majoring in Management and specialising in “Mega-event organisation”. The studies were held within the EU-funded project entitled “Responding to challenges of new markets – innovative managerial education”. The results obtained were analysed statistically. Average results and standard deviations were calculated. In order to describe differences between the studied variables present during the process of studies, as well as considering the respondents’ gender, t-Student test for independent samples was performed with the IBM SPSS Statistics 21.0 software package. Correlations between variables were identified by calculation of Pearson and Spearman correlation coefficients. Research results suggest necessity to introduce some changes in the teaching system applied at Polish higher education institutions, not only considering the obtained outcomes, but also impact on students’ willingness to improve their qualifications constantly, improved self-assessment among students and their opportunities at the labour market.

Keywords: higher education, learning outcomes, students, change

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16127 ASEAN Academics’ Perspective of Collaboration among ASEAN Universities

Authors: Hazri Jamil, Munir Shuib, Farhah Muhammad

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In line with the 27th ASEAN (Association of Southeast Asian Nations) Summit 2015 principles in Kuala Lumpur on higher education, synergised collaboration is aimed to promote resilience and vibrancy between institutions and academia. Hence, this paper aims to discuss matters concerning collaboration among ASEAN Universities derived from the perspectives of academics from the universities in ASEAN countries. The data were collected from 234 respondents of nine universities in ASEAN using questionnaires and online survey analyzed using purposive sampling. The findings revealed that more than half of the respondents in this survey were optimistic that the ASEAN universities have a great potential in collaboration among academics in ASEAN countries. The findings also indicated that collaboration among ASEAN universities will have a positive impact on the ASEAN economy and society. Finally, to enhance collaboration among the universities in ASEAN, educational improvement and exchanges as well as environmental issues are among the noteworthy aspects which need to be taken into account.

Keywords: academics, ASEAN, collaboration, higher education, universities

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