Search results for: accounting education
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7856

Search results for: accounting education

7706 Rural-Urban Education Gap and Left-Behind Children Education in China

Authors: Jiawei Liang

Abstract:

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

Procedia PDF Downloads 102
7705 Social Work Education in Gujarat: Challenges and Responses

Authors: Rajeshkumar Mahendrabhai Patel, Narendrakumar D. Vasava

Abstract:

It is seen that higher education in India requires a high degree of attention for the quality. The Government of India has been putting its efforts to improvise the quality of higher education through different means such as need based changes in the policy of higher education, accreditation of the institutions of higher education and many others. The Social Work education in India started way back in Tata School of Social Sciences in the year 1936. Gradually the need for social work education was felt, and different institution started imparting social work education in different regions. Due to the poor educational policy of Gujarat state (The Concept of Self-Financed Education) different Universities initiated the MSW program on a self-financed basis. The present scenario of the Social work Education in Gujarat faces ample challenges and problems which need to be addressed consciously. The present paper will try to examine and analyze the challenges and problems such as curriculum, staffing, quality of teaching, the pattern of education etc. The probable responses to this scenario are also discussed in this paper.

Keywords: social work education, challenges, problems, responses, self-financed education in Gujarat

Procedia PDF Downloads 367
7704 Transforming Higher Education in India

Authors: Samir Sarfraj Terdalkar

Abstract:

India needs to step into affordable higher education with more focus on skill development and employability. The general scenario of higher education in India revolves around two major branches of higher education ie., Engineering and Medical Sciences. These two branches still cannot be considered as affordable. Hence, skill development of each and every student beginning from the school education should emphasize on learning skills with special focus on physics and mathematics. In India, the Central Government initiated a survey based process of all higher Educational Institutes/ Universities and colleges in India. This survey/ process was – All India Survey On Higher Education (AISHE). The focus of this process was understand and Though the increase is significant, it is necessary to propagate skill and vocational education which would add to the employability factor. Similarly, there has been a significant increase in number of higher education institutes, there is need to rethink on the type of education/ curriculum offered by these institutions. In this regard, vocational education has helped to build skill sets to certain extent. There is need to bring in this vocational educational in main stream education which could be complementary for undergraduate / post graduate education. The paper focuses on different policies to bring in vocational/ skill education.

Keywords: higher education, skill, vocational, India

Procedia PDF Downloads 107
7703 A Deep Dive into the Multi-Pronged Nature of Student Engagement

Authors: Rosaline Govender, Shubnam Rambharos

Abstract:

Universities are, to a certain extent, the source of under-preparedness ideologically, structurally, and pedagogically, particularly since organizational cultures often alienate students by failing to enable epistemological access. This is evident in the unsustainably low graduation rates that characterize South African higher education, which indicate that under 30% graduate in minimum time, under two-thirds graduate within 6 years, and one-third have not graduated after 10 years. Although the statistics for the Faculty of Accounting and Informatics at the Durban University of Technology (DUT) in South Africa have improved significantly from 2019 to 2021, the graduation (32%), throughput (50%), and dropout rates (16%) are still a matter for concern as the graduation rates, in particular, are quite similar to the national statistics. For our students to succeed, higher education should take a multi-pronged approach to ensure student success, and student engagement is one of the ways to support our students. Student engagement depends not only on students’ teaching and learning experiences but, more importantly, on their social and academic integration, their sense of belonging, and their emotional connections in the institution. Such experiences need to challenge students academically and engage their intellect, grow their communication skills, build self-discipline, and promote confidence. The aim of this mixed methods study is to explore the multi-pronged nature of student success within the Faculty of Accounting and Informatics at DUT and focuses on the enabling and constraining factors of student success. The sources of data were the Mid-year student experience survey (N=60), the Hambisa Student Survey (N=85), and semi structured focus group interviews with first, second, and third year students of the Faculty of Accounting and Informatics Hambisa program. The Hambisa (“Moving forward”) focus area is part of the Siyaphumelela 2.0 project at DUT and seeks to understand the multiple challenges that are impacting student success which create a large “middle” cohort of students that are stuck in transition within academic programs. Using the lens of the sociocultural influences on student engagement framework, we conducted a thematic analysis of the two surveys and focus group interviews. Preliminary findings indicate that living conditions, choice of program, access to resources, motivation, institutional support, infrastructure, and pedagogical practices impact student engagement and, thus, student success. It is envisaged that the findings from this project will assist the university in being better prepared to enable student success.

Keywords: social and academic integration, socio-cultural influences, student engagement, student success

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7702 Identification of Stakeholders and Practices of Inclusive Education

Authors: Luis Javier Serrano-Tamayo

Abstract:

This paper focuses on the recent interest in the concept of inclusion from multiple areas of social sciences, but particularly from the academic studies on what do scholars mean when they refer to inclusive education. Therefore, this paper has been based on a three-year systematic review of near two hundred peer-reviewed documents in the last two decades. The results illustrate some of the use, misuse, and abuse of inclusive education as well as shed some light on the identification of the different stakeholders involved in the dynamic concept of inclusive education and their suggested practices.

Keywords: inclusion, inclusive education, inclusive practices, education stakeholders

Procedia PDF Downloads 236
7701 Comparative Outlook of Teacher Education in Nigeria and India

Authors: Muhammad Badamasi Abdullahi

Abstract:

Teacher education, both pre- and in-service programs, is offered in many countries of the world by different teacher education institutions as declared in the Policies on Education of the countries. However, differences exist from one country to another as a result of some factors peculiar to them. Notwithstanding, there also exist similarities among them in regard to teacher education. This paper is expected to dig into teacher education programs in Nigeria and India so that areas of similarities and differences would be highlighted as well as provide a venue for possible recommendation of both countries to learn from one another. All this is directed towards providing a no -border approach in enhancing effective teaching and learning.

Keywords: teacher education, teaching and learning, pre-service, in-service

Procedia PDF Downloads 384
7700 Quality Assurance as an Educational Development Tool: Case from the European Higher Education

Authors: Maha Mourad

Abstract:

Higher education in any competitive European economy should serve the new information society by increasing the supply of good quality education services and by creating good international brands in the international higher education market. Hence, continuous risk management techniques through higher educational reforms programs became one of the top priorities within the European Union to control the quality of higher education. Risk is higher education is studies by several researchers who agreed that the risk in higher education has a direct influence on continuity of quality education and research contribution. The focus of this research is to highlights the Internal Quality Assurance (IQA) activities in the Polish higher education system as a risk management tool used to control the quality of education. This paper presents a qualitative empirical analysis in 5 different universities in Poland. In addition, it aims to help in finding global practical and create benchmark for policy makers concerning the risk management techniques based on the Polish experience.

Keywords: education development, quality assurance, sustainability, european higher education

Procedia PDF Downloads 467
7699 An Analysis of Learners’ Reports for Measuring Co-Creational Education

Authors: Takatoshi Ishii, Koji Kimita, Keiichi Muramatsu, Yoshiki Shimomura

Abstract:

To increase the quality of learning, teacher and learner need mutual effort for realization of educational value. For this purpose, we need to manage the co-creational education among teacher and learners. In this research, we try to find a feature of co-creational education. To be more precise, we analyzed learners’ reports by natural language processing, and extract some features that describe the state of the co-creational education.

Keywords: co-creational education, e-portfolios, ICT integration, latent dirichlet allocation

Procedia PDF Downloads 621
7698 Public Policy and Sexuality Education for Youth with Disabilities: Impact on Sexual Behavior and Outcomes

Authors: Alexandra M. Kriofske Mainella

Abstract:

This paper will examine the need for more aggressive public policies around bodily, reproductive and sexual health education for young people with disabilities in the United States. This paper will consider the policies around sexuality education for students in the United States and the recommendation for national standards around sexuality education. We will investigate the intersection of these policies and recommendations for students with disabilities and the Individuals with Disabilities Education Act (IDEA): what this means for students with disabilities’ access to comprehensive sexuality education and how it affects their behaviors and outcomes.

Keywords: disability, sexuality, education, policy

Procedia PDF Downloads 436
7697 A Conversation about Inclusive Education: Revelations from Namibian Primary School Teachers

Authors: M. D. Nghiteke, A. Mji, G. T. Molepo

Abstract:

Inclusive education stems from a philosophy and vision, which argues that all children should learn together at school. It is not only about treating all pupils in the same way. It is also about allowing all children to attend school without any restrictions. Ten primary school teachers in a circuit in Namibia volunteered to participate in face-to-face interviews about inclusive education. The teachers responded to three questions about their (i) understanding of inclusive education; (ii) whether inclusive education was implemented in primary schools; and (iii) whether they were able to work with learners with special needs. Findings indicated that teachers understood what inclusive education entailed; felt that inclusive education was not implemented in their primary schools, and they were unable to work with learners with special needs in their classrooms. Further, the teachers identified training and resources as important components of inclusive education. It is recommended that education authorities should perhaps verify the findings reported here as well as ensure that the concerns raised by the teachers are addressed.

Keywords: classrooms and schools, inclusive education, resources, training

Procedia PDF Downloads 175
7696 Education, Learning and Management: Empowering Individuals for the Future

Authors: Ngong Eugene Ekia

Abstract:

Education is the foundation for the success of any society as its impact transcends across all sectors, including economics, politics, and social welfare. It is through education that individuals acquire the necessary knowledge and skills to succeed in life and contribute meaningfully to society. However, the world is changing rapidly, and it is vital for education systems to adapt to these changes to remain relevant. In this paper, we will discuss the current trends and challenges in education and management and propose solutions that can enable individuals to thrive in an ever-evolving world.

Keywords: access to education, effective teaching and learning, strong management practices, and empowering and personal development

Procedia PDF Downloads 139
7695 The Experiences of Secondary School Students in History Lessons in Distance and Formal Education

Authors: Osman Okumuş

Abstract:

The pandemic has significantly affected every aspect of life. Especially in recenttimes, as a result of this effect, we have come closer to technology. Distance education has taken the place of formal education rather than supporting formal education. Thiscreatednewexperiencesforbothteachersandstudents. This research focused on revealing the experiences of the same students in distance and formal education, especially in history lessons. In the study, which was designed as a case study, 20 students were interviewed through a semi-structured interview form prepared by the researcher. The results show that both learning environments provide students with important experiences. However, despite the fact that the students developed their digital competencies and experienced different learning environments, they focused on formal education in the name of socialization.

Keywords: history lessons, distance education, pandemic., formal education

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7694 The Reasons for the Continuous Decline in the Quality of Higher Education in Iran, with a Case Study of Students at Tehran University Law School

Authors: Mohammad Matin

Abstract:

Nowadays, one of the basic problems of higher education is a significant decline in the quality of education and reduction in efficiency of training. These research and studies are aiming to assess affecting factors of the erosion of academic quality, including educational environmental and content, social and economic factors, elements of the training, elements of education, family factors, from the perspective of students. The result of such improper competition, totally, has led to the decline of education quality in higher education centers, and in many aspects. The results showed a significant difference between male and female students' perspective for two areas of social and economic factors.

Keywords: higher education, decline, the quality of education, student

Procedia PDF Downloads 339
7693 Modernization and Modernity: The Professional Education Concept in the Political Discourse of the Legislative Congress of Minas Gerais (1892-1930)

Authors: Milene Magalhães Pinto, Irlen Antônio Gonçalves

Abstract:

The purpose of this paper is to discuss how the historical processes of organization and reform of professional education contributed with the educational projects for the training/education starting from the idea of modernization of Brazil by way of industry and skilled worker. In the discourse of Congress Legislative of Minas Gerais is possible to identify the role of education as a mediating body of construction processes and rationalization modernizing of the country. The hypothesis is that education is an important instrument for promoting progress and citizenship and the way to form the professional who would serve the social and economic purposes of modernization of Brazil in the nineteenth and twentieth centuries. In this sense, we investigate the relationship of the concept of professional education with the ideas of modernization and modernity.

Keywords: education, modernization and education, legislative congress of Minas Gerais, professional education

Procedia PDF Downloads 522
7692 Information on Financial Statements for Loan Decision-Making of Commercial Banks in Vietnam

Authors: Mai Hoang Minh

Abstract:

Financial statements (FS) are tools which provide information to users for making business decisions. This article is going to present the survey which clarifies the role of financial statement to Commercial Banks’ loan decisions in Vietnam. Moreover, this also discusses about financial statement’s quality currently, thereby making suggestions for enterprises to enhance the usefulness of accounting information in borrowing activities.

Keywords: usefulness of financial statement, accounting information quality, loan decisions

Procedia PDF Downloads 278
7691 Does Operating Cash Flow Really Matter in Value Relevance? A Recent Empirical Analysis on the Largest European Companies

Authors: Francesco Paolone

Abstract:

This paper investigates the role of Operating Cash Flow (OCF) and accruals in firm valuation analyzing financial statement information from the largest European companies and evaluating their relation to firm market value. Using a dataset of 500 largest European companies in 2018, the study investigates the relative value-relevance of equity, net income and operating cash flow (OCF). Findings show that the cash flow measure has the same explanatory power and intensity as equity and earnings to explain the market value. This study contributes to the debate on the value relevance of OCF incremental to book value and earnings. It also extends the literature, showing that OCF has information content (value relevance) superior to earnings and book value in the main European markets (Bepari et al., 2013). Finally, the study provides a support that accounting method choice may confuse investors, who have reduced confidence in accounting earnings and book value; in other words, nowadays European investors rely more on cash flows instead of accruals numbers.

Keywords: Cash Flow Statement, Value Relevance, Accounting, Financial Statement Analysis

Procedia PDF Downloads 127
7690 Effect of Hybrid Learning in Higher Education

Authors: A. Meydanlioglu, F. Arikan

Abstract:

In recent years, thanks to the development of information and communication technologies, the computer and internet have been used widely in higher education. Internet-based education is impacting traditional higher education as online components increasingly become integrated into face-to-face (FTF) courses. The goal of combined internet-based and traditional education is to take full advantage of the benefits of each platform in order to provide an educational opportunity that can promote student learning better than can either platform alone. Research results show that the use of hybrid learning is more effective than online or FTF models in higher education. Due to the potential benefits, an increasing number of institutions are interested in developing hybrid courses, programs, and degrees. Future research should evaluate the effectiveness of hybrid learning. This paper is designed to determine the impact of hybrid learning on higher education.

Keywords: e-learning, higher education, hybrid learning, online education

Procedia PDF Downloads 908
7689 Co-Creating an International Flipped Faculty Development Model: A US-Afghan Case Study

Authors: G. Alex Ambrose, Melissa Paulsen, Abrar Fitwi, Masud Akbari

Abstract:

In 2016, a U.S. business college was awarded a sub grant to work with FHI360, a nonprofit human development organization, to support a university in Afghanistan funded by the State Department’s U.S. Agency for International Development (USAID). A newly designed Master’s Degree in Finance and Accounting is being implemented to support Afghanistan’s goal of 20% females in higher education and industry by 2020 and to use finance and accounting international standards to attract capital investment for economic development. This paper will present a case study to describe the co-construction of an approach to an International Flipped Faculty Development Model grounded in blended learning theory. Like education in general, faculty development is also evolving from the traditional face to face environment and interactions to the fully online and now to a best of both blends. Flipped faculty development is both a means and a model for careful integration of the strengths of the synchronous and asynchronous dynamics and technologies with the combination of intentional sequencing to pre-online interactions that prepares and enhances the face to face faculty development and mentorship residencies with follow-up post-online support. Initial benefits from this model include giving the Afghan faculty an opportunity to experience and apply modern teaching and learning strategies with technology in their own classroom. Furthermore, beyond the technological and pedagogical affordances, the reciprocal benefits gained from the mentor-mentee, face-to-face relationship will be explored. Evidence to support this model includes: empirical findings from pre- and post-Faculty Mentor/ Mentee survey results, Faculty Mentorship group debriefs, Faculty Mentorship contact logs, and student early/end of semester feedback. In addition to presenting and evaluating this model, practical challenges and recommendations for replicating international flipped faculty development partnerships will be provided.

Keywords: educational development, faculty development, international development, flipped learning

Procedia PDF Downloads 189
7688 Science Education in Nigeria: Issues and Challenges

Authors: Ogbeta I. Joseph, Habiba B. A. Awwalu, Otokiti Jimoh

Abstract:

This paper entitled science education in Nigeria issues and challenges highlighted the role of science education to the development of science and technology in Nigeria. Science embraces every attempt of human to explore and manage the natural world, the contribution of science education to the technological development of the nation, the role of science education in ICT development, the importance of mathematics in the development of science education, the paper also analyzed the challenges facing the development of science education to include corruption, insecurity, and political instability, the paper concluded by encouraging the government and other stakeholders in educational sector to pay more attention to the teaching and learning of science in our schools. Therefore recommended the development that emphasizes should be on the teaching and learning of science base subjects in the school.

Keywords: education, science, technology and national development, challenges

Procedia PDF Downloads 586
7687 Towards the Development of Islamic Accounting Standards for Baitulmal, Waqaf, and Zakat Transactions: Addressing Gaps for Enhanced Accountability

Authors: N. Farahin Ali, Naharriah Mohamed, Hafiz Majdi, Fathiyyah, Fadliana Saman

Abstract:

This paper investigates the imperative for developing Islamic accounting standards tailored to Baitulmal, waqaf, and zakat transactions, with the goal of strengthening accountability and transparency in financial reporting. Current financial reporting frameworks in Malaysia—namely, the Malaysian Financial Reporting Standards (MFRS) and Malaysian Private Entities Reporting Standards (MPERS)—are designed predominantly for conventional financial transactions and fail to fully capture the Shariah-specific nature of these religious funds. The objective of this study is to critically examine the discrepancies between these conventional reporting standards and the requirements of Shariah-compliant financial transactions, specifically for Baitulmal, waqaf, and zakat. This research adopts a qualitative methodology, utilizing case studies from four different State Islamic Religious Councils to explore the current reporting practices. The findings reveal significant gaps between the conventional frameworks and the specific needs of Shariah-compliant accounting, leading to off-balance-sheet reporting of certain transactions and inconsistencies in financial disclosures across different states. These disparities undermine both the comparability and integrity of the financial reports, raising critical concerns regarding transparency and governance. The broader implications of this study underscore the necessity for a unified Islamic accounting standard that would align more closely with Shariah principles. Such a standard would not only enhance the disclosure and presentation of baitulmal, waqaf, and zakat transactions, but also improve decision-making processes, thereby fostering greater accountability and trust in the management of these Islamic funds. This paper advocates for a concerted effort to bridge the existing gap, ensuring that the distinctive characteristics of Islamic charitable funds are appropriately reflected in the financial reporting process.

Keywords: islamic accounting, waqf, zakat, islamic finance

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7686 Risk in the South African Sectional Title Industry: An Assurance Perspective

Authors: Leandi Steenkamp

Abstract:

The sectional title industry has been a part of the property landscape in South Africa for almost half a century, and plays a significant role in addressing the housing problem in the country. Stakeholders such as owners and investors in sectional title property are in most cases not directly involved in the management thereof, and place reliance on the audited annual financial statements of bodies corporate for decision-making purposes. Although the industry seems to be highly regulated, the legislation regarding accounting and auditing of sectional title is vague and ambiguous. Furthermore, there are no industry-specific auditing and accounting standards to guide accounting and auditing practitioners in performing their work and industry financial benchmarks are not readily available. In addition, financial pressure on sectional title schemes is often very high due to the fact that some owners exercise unrealistic pressure to keep monthly levies as low as possible. All these factors have an impact on the business risk as well as audit risk of bodies corporate. Very little academic research has been undertaken on the sectional title industry in South Africa from an accounting and auditing perspective. The aim of this paper is threefold: Firstly, to discuss the findings of a literature review on uncertainties, ambiguity and confusing aspects in current legislation regarding the audit of a sectional title property that may cause or increase audit and business risk. Secondly, empirical findings of risk-related aspects from the results of interviews with three groups of body corporate role-players will be discussed. The role-players were body corporate trustee chairpersons, body corporate managing agents and accounting and auditing practitioners of bodies corporate. Specific reference will be made to business risk and audit risk. Thirdly, practical recommendations will be made on possibilities of closing the audit expectation gap, and further research opportunities in this regard will be discussed.

Keywords: assurance, audit, audit risk, body corporate, corporate governance, sectional title

Procedia PDF Downloads 266
7685 Accounting Quality and The Adoption of IFRS: Evidence from China

Authors: Khaldoon G. Albitar, Hassan Y. Kikhia, Jin P. Zhang

Abstract:

Since 2007, all companies listed on both Shanghai Stock Exchange and Shenzhen Stock Exchange are required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). This study investigates the impact of adopting IFRS on accounting quality for a sample of listed on Chinese companies during the period 2003-2013 with sample of 10846 observations over a four-year period before and a five-year period after the adoption of IFRS. This study tests whether the level of earnings management is significantly lower after the adoption of IFRS, and reported earnings is more value relevant during the IFRS period by using the Ohlson model and Jones model, as modified by Dechow. The empirical results show that accounting quality improved with lower earnings management and higher value relevant after the adoption of IFRS in China. The current study contributes to the literature on IFRS adoption and earning quality in two ways. First, As most of the existing studies on earnings quality and IFRS have been conducted on data from the U.S and European countries, this study fills a gap in the existing literature by studying the effect of adoption of IFRS on earnings quality in an emerging market. Second, the findings of our study have important implications for policymakers, auditors, multinational firms, and users of financial reports. As the rapid growth of China's economy gains global recognition, the Chinese stock market is capturing the attention of international investor.

Keywords: international financial reporting standards (ifrs), accounting quality, earnings management, value relevance, china

Procedia PDF Downloads 334
7684 Relationship between Quality Education and Organizational Culture at College Level in Punjab

Authors: Anam Noshaba, Mahr Muhammad Saeed Akhtar

Abstract:

The aim of this study was to find out the relationship between quality education and organizational culture. The population of this study was all the teachers of Public Degree Colleges located in Punjab. A sample of 400 teachers was selected by using a simple random sampling technique. Quality Education Assessment Questionnaire (QEAQ) and Organizational Culture Assessment Instrument (OCAI) were used for data collection. Out of all, 90% of teachers responded. Findings showed that quality education and organizational culture are positively correlated. Results indicated that there is no difference in quality education and organizational culture by demographic variables of teachers. Future research is needed to study the viewpoint of other stakeholders of education regarding quality education and organizational culture.

Keywords: quality education, minimum quality standards, organizational culture, college level

Procedia PDF Downloads 138
7683 Embracing Inclusive Education: The Issues, Challenges, Dilemmas and Future Plans for Inclusive Secondary Schools in Jakarta, Indonesia

Authors: Rinda Kurnia

Abstract:

Despite the differences and additional needs in the learning process, every individual has the right to receive educational services in order to enhance her/his abilities and potentials. This notion underlies the principle of inclusive education system, something many countries in the world are striving for since the UNESCO Salamanca Statement in 1994. This paper will consider different views that many theorists have published of the term inclusive, the issues, challenges, and dilemmas encountered during the practice, as well as some possible ways forward. It is being described, criticized and analyzed using the standpoint of a shadow teacher in an inclusive secondary school in Jakarta, Indonesia.

Keywords: inclusive education, inclusive education challenges, inclusive education dilemmas, inclusive education future plans, inclusive education issues

Procedia PDF Downloads 298
7682 Pre and Post IFRS Loss Avoidance in France and the United Kingdom

Authors: T. Miková

Abstract:

This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom). The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.

Keywords: accounting standards, earnings management, international financial reporting standards, loss avoidance, reporting quality

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7681 Bibliometric Measures on Leveraging Technology to Mitigate the Impact of Covid-19 on Business

Authors: Olanrewaju Johnson Akinduntire

Abstract:

This paper investigates the statistical evaluation of books, citations, articles, journals and other publications in accounting and finance on leveraging technology to mitigate the impact of COVID-19 on business. The research proffers an appraisal of the impact of computerized accounting systems in pre and post pandemic era on activities of the formal and informal sectors, it analyzes the concept of computerized accounting systems, and it seeks to determine the impact of computerized of the overall activities of the informal sector. A special focus of this ICT strategy should be to demystify and promote the diffusion of ICT as a general-purpose technology to the informal sector. It is believed that the use of new technologies can be crucial to meeting the Millennium Development Goals (MDGs) in a timely and effective fashion. Consequent to these, there is a need to prevent the further marginalization of the informal sector by availing ICT services which are mixed appropriately and also properly located. By implication, this will help them access markets and other business information, which can enable or make their economic activities more vibrant and facilitate the availability of information about new opportunities. Conclusively, for one to understand the application of ICT and their locational dynamics in informal sector clusters, there is a need to comprehend and acknowledge the drivers and pressures leading to the adoption of new technology.

Keywords: COVID-19 , (MDGs) , ICT, bibliometric

Procedia PDF Downloads 186
7680 The Influence of Republican Culture in the Professional Education Reforms in Brazil (1892-1930)

Authors: Milene Magalhães Pinto, Irlen Antônio Gonçalves

Abstract:

This paper is within the area of History of Education in Brazil, having a descriptive and exploratory nature. It has been built on the belief that professional education is organized under political guidelines and solidifies through institutionalized discourses, allowing to know its mission concerning the society in which it operates by studying these speeches. Our purpose is to analyze how the Republican political culture yielded changes in public education through reforms to professional education in the First Republic, based on seven procedures of law that occurred in the Legislature of State of Minas Gerais. The Republican effort to reform the teaching was the result of a conception of society that aspired to advance the country by way of the national worker.

Keywords: professional education, republican political culture, education reforms, Brazil

Procedia PDF Downloads 495
7679 Digital Learning and Entrepreneurship Education: Changing Paradigms

Authors: Shivangi Agrawal, Hsiu-I Ting

Abstract:

Entrepreneurship is an essential source of economic growth and a prominent factor influencing socio-economic development. Entrepreneurship education educates and enhances entrepreneurial activity. This study aims to understand current trends in entrepreneurship education and evaluate the effectiveness of diverse entrepreneurship education programs. An increasing number of universities offer entrepreneurship education courses to create and successfully continue entrepreneurial ventures. Despite the prevalence of entrepreneurship education, research studies lack inconsistency about the effectiveness of entrepreneurship education to promote and develop entrepreneurship. Strategies to develop entrepreneurial attitudes and intentions among individuals are hindered by a lack of understanding of entrepreneurs' educational purposes, components, methodology, and resources required. Lack of adequate entrepreneurship education has been linked with low self-efficacy and lack of entrepreneurial intent. Moreover, in the age of digitisation and during the COVID-19 pandemic, digital learning platforms (e.g., online entrepreneurship education courses and programs) and other digital tools (e.g., digital game-based entrepreneurship education) have become more relevant to entrepreneurship education. This paper contributes to the continuation of academic literature in entrepreneurship education by evaluating and assessing current trends in entrepreneurship education programs, leading to better understanding to reduce gaps between entrepreneurial development requirements and higher education institutions.

Keywords: entrepreneurship education, digital technologies, academic entrepreneurship, COVID-19

Procedia PDF Downloads 257
7678 Values in Higher Education: A Case Study of Higher Education Students

Authors: Bahadır Erişti

Abstract:

Values are the behavioral procedures of society based communication and interaction process that includes social and cultural backgrounds. The policy of learning and teaching in higher education is oriented towards constructing knowledge and skills, based on theorist framework of cognitive and psychomotor aspects. This approach makes people not to develop generosity, empathy, affection, solidarity, justice, equality and so on. But the sensorial gains of education system provide the integrity of society interaction. This situation carries out the necessity of values education’s in higher education. The current study aims to consider values education from the viewpoint of students in higher education. Within the framework of the current study, an open ended survey based scenario of higher education students was conducted with the students’ social, cognitive, affective and moral developments. In line with this purpose, the following situations of the higher education system were addressed based on the higher education students’ viewpoint: The views of higher education students’ regarding values that are tried to be gained at the higher education system; The higher education students’ suggestions regarding values education at the higher education system; The views of the higher education students’ regarding values that are imposed at the higher education system. In this study, descriptive qualitative research method was used. The study group of the research is composed of 20 higher education postgraduate students at Curriculum and Instruction Department of Educational Sciences at Anadolu University. An open-ended survey was applied for the purpose of collecting qualitative data. As a result of the study, value preferences, value judgments and value systems of the higher education students were constructed on prioritizes based on social, cultural and economic backgrounds and statues. Multi-dimensional process of value education in higher education need to be constructed on higher education-community-cultural background cooperation. Thus, the act of judgement upon values between higher education students based on the survey seems to be inherent in the system of education itself. The present study highlights the students’ value priorities and importance of values in higher education. If the purpose of the higher education system gains on values, it is possible to enable society to promote humanity.

Keywords: higher education, value, values education, values in higher education

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7677 Strategic Fit between Higher Education Funding and the National Development Goals in Kazakhstan

Authors: Ali Ait Si Mhamed, Rita Kasa, Hans Vossensteyn

Abstract:

Kazakhstan is the eight largest country on the globe, in terms of the territory, it is rich in natural resources and is developing dynamically. Kazakhstan strives to become one of the top 30 global economies by 2050. This goal preconditions intensive reforms in all sectors of economy, including higher education. This paper focuses on the higher education funding reforms that take place in Kazakhstan and their alignment with the strategic goals of national development. Currently, the government funds higher education costs for only a limited number of students while the majority of students pay full cost covering tuition fees. Only students with high examination scores at the end of the secondary education are eligible to be admitted to publically funded study places in higher education. While this merit-based higher education funding model is overall well-received in the country, there is also a discourse calling to change the existing approach of higher education funding. This paper draws on interviews with national policy makers and leadership at institutions of higher education in Kazakhstan collected during 2016. It seeks to answer a question about how well the current higher education funding mechanism is aligned with the strategic development goals in higher education. The paper discusses how stakeholders see the fit between the current higher education funding mechanism and the ability of higher education institutions to achieve the aims of national strategic development.

Keywords: higher education reform, higher education funding, higher education policy, Kazakhstan

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