Search results for: Engineering Accreditation Committee
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3437

Search results for: Engineering Accreditation Committee

3437 Inclusion and Changes of a Research Criterion in the Institute for Quality and Accreditation of Computing, Engineering and Technology Accreditation Model

Authors: J. Daniel Sanchez Ruiz

Abstract:

The paper explains why and how a research criterion was included within an accreditation system for undergraduate engineering programs, in spite of not being a common practice of accreditation agencies at a global level. This paper is divided into three parts. The first presents the context and the motivations that led the Institute for Quality and Accreditation of Computing, Engineering and Technology Programs (ICACIT) to add a research criterion. The second describes the criterion adopted and the feedback received during 2017 accreditation cycle. The third, the author proposes changes to the accreditation criteria that respond in a pertinent way to the results-based accreditation model and the national context. The author seeks to reconcile an outcome based accreditation model, aligned with the established by the International Engineering Alliance, with the particular context of higher education in Peru.

Keywords: accreditation, engineering education, quality assurance, research

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3436 ABET Accreditation Process for Engineering and Technology Programs: Detailed Process Flow from Criteria 1 to Criteria 8

Authors: Amit Kumar, Rajdeep Chakrabarty, Ganesh Gupta

Abstract:

This paper illustrates the detailed accreditation process of Accreditation Board of Engineering and Technology (ABET) for accrediting engineering and Technology programs. ABET is a non-governmental agency that accredits engineering and technology, applied and natural sciences, and computing sciences programs. ABET was founded on 10th May 1932 and was founded by Institute of Electrical and Electronics Engineering. International industries accept ABET accredited institutes having the highest standards in their academic programs. In this accreditation, there are eight criteria in general; criterion 1 describes the student outcome evaluations, criteria 2 measures the program's educational objectives, criteria 3 is the student outcome calculated from the marks obtained by students, criteria 4 establishes continuous improvement, criteria 5 focus on curriculum of the institute, criteria 6 is about faculties of this institute, criteria 7 measures the facilities provided by the institute and finally, criteria 8 focus on institutional support towards staff of the institute. In this paper, we focused on the calculative part of each criterion with equations and suitable examples, the files and documentation required for each criterion, and the total workflow of the process. The references and the values used to illustrate the calculations are all taken from the samples provided at ABET's official website. In the final section, we also discuss the criterion-wise score weightage followed by evaluation with timeframe and deadlines.

Keywords: Engineering Accreditation Committee, Computing Accreditation Committee, performance indicator, Program Educational Objective, ABET Criterion 1 to 7, IEEE, National Board of Accreditation, MOOCS, Board of Studies, stakeholders, course objective, program outcome, articulation, attainment, CO-PO mapping, CO-PO-SO mapping, PDCA cycle, degree certificates, course files, course catalogue

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3435 Student Participation in Higher Education Quality Assurance Processes

Authors: Tomasz Zarebski

Abstract:

A very important element of the education system is its evaluation procedure. Each education system should be systematically evaluated and improved. Among the criteria subject to evaluation, attention should be paid to the following: structure of the study programme, implementation of the study programme, admission to studies, verification of learning outcomes achievement by students, giving credit for individual semesters and years, and awarding diplomas, competence, experience, qualifications and the number of staff providing education, staff development, and in-service training, education infrastructure, cooperation with social and economic stakeholders on the development, conditions for and methods of improving the internationalisation of education provided as part of the degree programme, supporting learning, social, academic or professional development of students and their entry on the labour market, public access to information about the study programme and quality assurance policy. Concerning the assessment process and the individual assessment indicators, the participation of students in these processes is essential. The purpose of this paper is to analyse the rules of student participation in accreditation processes on the example of individual countries in Europe. The rules of students' participation in the work of accreditation committees and their influence on the final grade of the committee were analysed. Most of the higher education institutions follow similar rules for accreditation. The general model gives the individual institution freedom to organize its own quality assurance, as long as the system lives up to the criteria for quality and relevance laid down in the particular provisions. This point also applies to students. The regulations of the following countries were examined in the legal-comparative aspect: Poland (Polish Accreditation Committee), Denmark (The Danish Accreditation Institution), France (High Council for the Evaluation of Research and Higher Education), Germany (Agency for Quality Assurance through Accreditation of Study Programmes) and Italy (National Agency for the Evaluation of Universities and Research Institutes).

Keywords: accreditation, student, study programme, quality assurance in higher education

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3434 The Importance of Analysis of Internal Quality Management Systems and Self-Examination Processes in Engineering Accreditation Processes

Authors: Wilfred Fritz

Abstract:

The accreditation process of engineering degree programmes is based on various reports evaluated by the relevant governing bodies of the institution of higher education. One of the aforementioned reports for the accreditation process is a self-assessment report which is to be completed by the applying institution. This paper seeks to emphasise the importance of analysis of internal quality management systems and self-examination processes in the engineering accreditation processes. A description of how the programme fulfils the criteria should be given. Relevant stakeholders all need to contribute in the writing and structuring of the self-assessment report. The last step is to gather evidence in the form of supporting documentation. In conclusion, the paper also identifies learning outcomes in a case study in seeking accreditation from an international relevant professional body.

Keywords: accreditation, governing bodies, self-assessment report, quality management

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3433 HKIE Accreditation: A Comparative Study on the Old and New Criteria

Authors: Peter P. K. Chiu

Abstract:

This paper reports a comparative study of new and old criteria for the professional accreditation of programme by the Hong Kong Institution of Engineers (HKIE). The major change in the criteria is the adoption of the outcome-based accreditation criteria and the use of measurement of attainment of outcomes which is very different from what academic did in the past. This has imposed a lot of difficulty for people in preparation for such exercise. Through this comparative study, the major difference between the two criteria is identified and a methodology is devised to help the academic to handle the issues due to the adoption of the new criteria. Thus it saves a lot of efforts.

Keywords: Hong Kong institution of engineers, outcome-based accreditation, Sydney accord, Washington accord

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3432 The Higher Education Accreditation Foreign Experience for Ukraine

Authors: Dmytro Symak

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The experience in other countries shows that, the role of accreditation of higher education as one of the types of quality assurance process for providing educational services increases. This was the experience of highly developed countries such as USA, Canada, France, Germany, because without proper quality assurance process is impossible to achieve a successful future of the nation and the state. In most countries, the function of Higher Education Accreditation performs public authorities, in particular, such as the Ministry of Education. In the US, however, the quality assurance process is independent on the government and implemented by private non-governmental organization - the Council of Higher Education Accreditation. In France, the main body that carries out accreditation of higher education is the Ministry of National Education. As part of the Bologna process is the mutual recognition and accreditation of degrees. While higher education institutions issue diplomas, but the ministry could award the title. This is the main level of accreditation awarded automatically by state universities. In total, there are in France next major level of accreditation of higher education: - accreditation for a visa: Accreditation second level; - recognition of accreditation: accreditation of third level. In some areas of education to accreditation ministry should adopt formal recommendations on specific organs. But there are also some exceptions. Thus, the French educational institutions, mainly large Business School, looking for non-French accreditation. These include, for example, the Association to Advance Collegiate Schools of Business, the Association of MBAs, the European Foundation for Management Development, the European Quality Improvement System, a prestigious EFMD Programme accreditation system. Noteworthy also German accreditation system of education. The primary here is a Conference of Ministers of Education and Culture of land in the Federal Republic of Germany (Kultusministerkonferenz or CCM) was established in 1948 by agreement between the States of the Federal Republic of Germany. Among its main responsibilities is to ensure quality and continuity of development in higher education. In Germany, the program of bachelors and masters must be accredited in accordance with Resolution Kultusministerkonerenz. In Ukraine Higher Education Accreditation carried out the Ministry of Education, Youth and Sports of Ukraine under four main levels. Ukraine's legislation on higher education based on the Constitution Ukraine consists of the laws of Ukraine ‘On osvititu’ ‘On scientific and technical activity’, ‘On Higher osvititu’ and other legal acts and is entirely within the competence of the state. This leads to considerable centralization and bureaucratization of the process. Thus, analysis of expertise shined can conclude that reforming the system of accreditation and quality of higher education in Ukraine to its integration into the global space requires solving a number of problems in the following areas: improving the system of state certification and licensing; optimizing the network of higher education institutions; creating both governmental and non-governmental organizations to monitor the process of higher education in Ukraine and so on.

Keywords: higher education, accreditation, decentralization, education institutions

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3431 Audit Committee Financial Expertise and Financial Reporting Timeliness in Emerging Market: The Role of Audit Committee Chair

Authors: Saeed Rabea Baatwah, Zalailah Salleh, Norsiah Ahmad

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This study examines whether audit committee chair with financial expertise enhances the audit committee role in financial reporting quality in emerging market. We investigate this influence by employing the direct effect and moderating effect of audit committee chair with financial expertise on financial reporting timeliness. By using Omani data and the panel data method for two proxies for financial reporting timeliness, we find that audit committee chair with financial expertise enhances the timeliness of financial reporting through making the disclosure of annual reports timely. Further, we report evidence showing that both accounting and non-accounting financial expertise on the audit committee have a positive and significant influence on the timeliness of financial reporting. We also document that the association between financial expertise and the timeliness of financial reporting is more pronounced when the chair of the audit committee has financial expertise. This study is among the first to comprehensively prove that audit committee chair with financial expertise contributes to the quality of financial reporting in emerging market.

Keywords: audit committee, chair with financial expertise, timeliness of financial reporting, Oman

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3430 The Role and Effectiveness of Audit Committee in Corporate Governance of Credit Institutions

Authors: Tina Vuko, Marija Maretić, Marko Čular

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The aim of this study is to analyze the role and effectiveness of internal mechanism (audit committee) of corporate governance on credit institutions performance in Croatia. Based on research objective, sample of 78 credit institutions listed on Zagreb Stock Exchange, from 2007 to 2012, has been collected and efficiency index of audit committee (EIAC) has been created. Based on the sample and created EIAC, conclusions are as follows: audit committees of credit institutions have medium efficiency, based on EIAC measurement; there is a significant difference in audit committee effectiveness, in observed period; there is no positive relationship between audit committee effectiveness and credit institution performance; there is a significant difference between level of audit committee effectiveness and audit firm type. Future research should contain increased number of elements in EIAC creation and increased sample, for all obligators who need to establish audit committee.

Keywords: corporate governance, audit committee, financial institutions, efficiency index of audit committee

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3429 The Impact of Audit Committee Industry Expertise on Internal Audit Function

Authors: Abdulaziz Alzeban

Abstract:

This study examines whether internal audit function is indeed greater when audit committee members have industry expertise combined with auditing expertise. Data from a survey of 64 chief internal auditors from companies registered on the Saudi Stock Exchange TADAWL, provides results that suggest that when audit committee members possess both industry expertise and auditing expertise, the committee’s role in improving the quality of internal audit is enhanced. This outcome is concluded as one that can be generalized beyond the Saudi Arabian context.

Keywords: internal audit, audit committee, industry expertise, function

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3428 Non-Conformance Clearance through an Intensified Mentorship towards ISO 15189 Accreditation: The Case of Jimma and Hawassa Hospital Microbiology Laboratories, Ethiopia

Authors: Dawit Assefa, Kassaye Tekie, Gebrie Alebachew, Degefu Beyene, Bikila Alemu, Naji Mohammed, Asnakech Agegnehu, Seble Tsehay, Geremew Tasew

Abstract:

Background: Implementation of a Laboratory Quality Management System (LQMS) is critical to ensure accurate, reliable, and efficient laboratory testing of antimicrobial resistance (AMR). However, limited LQMS implementation and progress toward accreditation in the AMR surveillance laboratory testing setting exist in Ethiopia. By addressing non-conformances (NCs) and working towards accreditation, microbiology laboratories can improve the quality of their services, increase staff competence, and contribute to mitigate the spread of AMR. Methods: Using standard ISO 15189 horizontal and vertical assessment checklists, certified assessors identified NCs at Hawassa and Jimma Hospital microbiology laboratories. The Ethiopian Public Health Institute AMR mentors and IDDS staff prioritized closing the NCs through the implementation of an intensified mentorship program that included ISO 15189 orientation training, resource allocation, and action plan development. Results: For the two facilities to clear their NCs, an intensified mentorship approach was adopted by providing ISO 15189 orientation training, provision of buffer reagents, controls, standards, and axillary equipment, and facilitating equipment maintenance and calibration. Method verification and competency assessment were also conducted along with the implementation of standard operating procedures and recommended corrective actions. This approach enhanced the laboratory's readiness for accreditation. After addressing their NCs, the two laboratories applied to Ethiopian Accreditation Services for ISO 15189 accreditation. Conclusions: Clearing NCs through the implementation of intensified mentorship was crucial in preparing the two laboratories for accreditation and improving quality laboratory test results. This approach can guide other microbiology laboratories’ accreditation attainment efforts.

Keywords: non-conformance clearance, intensified mentorship, accreditation, ISO 15189

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3427 Harmonization of Accreditation Standards in Education of Central Asian Countries: Theoretical Aspect

Authors: Yskak Nabi, Onolkan Umankulova, Ilyas Seitov

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Tempus project about “Central Asian network for quality assurance – CANQA” had been implemented in 2009-2012. As the result of the project, two accreditation agencies were established: the agency for quality assurance in the field of education, “EdNet” in Kyrgyzstan, center of progressive technologies in Tajikistan. The importance of the research studies of the project is supported by the idea that the creation of Central-Asian network for quality assurance in education is still relevant, and results of the International forum “Global in regional: Kazakhstan in Bologna process and EU projects,” that was held in Nur-Sultan in October 2020, proves this. At the same time, the previous experience of the partnership between accreditation agencies of Central Asia shows that recommendations elaborated within the CANQA project were not theoretically justified. But there are a number of facts and arguments that prove the practical appliance of these recommendations. In this respect, joint activities of accreditation agencies of Kyrgyzstan and Kazakhstan are representative. For example, independent Kazakh agency of accreditation and rating successfully conducts accreditation of Kyrgyz universities; based on the memorandum about joint activity between the agency for quality assurance in the field of education “EdNet” (Kyrgyzstan) and Astana accreditation agency (Kazakhstan), the last one provides its experts for accreditation procedures in EdNet. Exchange of experience among the agencies shows an effective approach towards adaptation of European standards to the reality of education systems of Central Asia with consideration of not only a legal framework but also from the point of European practices view. Therefore, the relevance of the research is identified as there is a practical partnership between accreditation agencies of Central Asian countries, but the absence of theoretical justification of integrational processes in the accreditation field. As a result, the following hypothesis was put forward: “if to develop theoretical aspects for harmonization of accreditation standards, then integrational processes would be improved since the implementation of Bologna process principles would be supported with wider possibilities, and particularly, students and academic mobility would be improved.” Indeed, for example, in Kazakhstan, the total share of foreign students was 5,04% in 2020, and most of them are coming from Kyrgyzstan, Tajikistan, and Uzbekistan, and if integrational processes will be improved, then this share can increase.

Keywords: accreditation standards in education, Central Asian countries, pedagogical theory, model

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3426 Accreditation and Quality Assurance of Nigerian Universities: The Management Imperative

Authors: F. O Anugom

Abstract:

The general functions of the university amongst other things include teaching, research and community service. Universities are recognized as the apex of learning, accumulating and imparting knowledge and skills of all kinds to students to enable them to be productive, earn their living and to make optimum contributions to national development. This is equivalent to the production of human capital in the form of high level manpower needed to administer the educational society, be useful to the society and manage the economy. Quality has become a matter of major importance for university education in Nigeria. Accreditation is the systematic review of educational programs to ensure that acceptable standards of education, scholarship and infrastructure are being maintained. Accreditation ensures that institution maintain quality. The process is designed to determine whether or not an institution has met or exceeded the published standards for accreditation, and whether it is achieving its mission and stated purposes. Ensuring quality assurance in accreditation process falls in the hands of university management which justified the need for this study. This study examined accreditation and quality assurance: the management imperative. Three research questions and three hypotheses guided the study. The design was a correlation survey with a population of 2,893 university administrators out of which 578 Heads of department and Dean of faculties were sampled. The instrument for data collection was titled Programme Accreditation Exercise scale with high levels of reliability. The research questions were answered with Pearson ‘r’ statistics. T-test statistics was used to test the hypotheses. It was found among others that the quality of accredited programme depends on the level of funding of universities in Nigeria. It was also indicated that quality of programme accreditation and physical facilities of universities in Nigeria have high relationship. But it was also revealed that programme accreditation is positively related to staffing in Nigerian universities. Based on the findings of the study, the researcher recommend that academic administrators should be included in the team of those who ensure quality programs in the universities. Private sector partnership should be encouraged to fund programs to ensure quality of programme in the universities. Independent agencies should be engaged to monitor the activities of accreditation teams to avoid bias.

Keywords: accreditation, quality assurance, national universities commission , physical facilities, staffing

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3425 Challenges for Implementing Standards Compliant with Iso/Iec 17025, for Narcotics and DNA Laboratory’s

Authors: Blerim Olluri

Abstract:

A forensic science laboratory in Kosovo has never been organized at the level of most modern forensic science laboratories. This was made possible after the war of 1999 with the help and support from the United States. The United States Government/ICITAP provided 9.5 million dollars to support this project, this support have greatly benefitted law enforcement in Kosovo. With the establishment of Operative Procedures of Work and the law for Kosovo Agency of Forensic, the accreditation with ISO/IEC 17025 of the KAF labs it becomes mandatory. Since 2012 Laboratory’s DNA/Serology and Narcotics has begun reviewing and harmonizing their procedures according to ISO/IEC 17025. The focus of this work was to create quality manuals, procedures, work instructions, quality documentation and quality records. Furthermore, during this time is done the validation of work methods from scientific qualified personnel of KAF, without any help from other foreign agencies or accreditation body.In October 2014 we had the first evaluation based on ISO 17025 standards. According to the initial report of this assessment we have non conformity in test and Calibration methods method’s, and accommodation and environmental conditions. We identified several issues that are of extreme importance to KAF. One the most important issue is to create a professional group with experts of KAF, which will work in all the obligations, requested from ISO/IEC 17025. As conclusions that we earn in this path of accreditation, are that laboratory’s need to take corrective action, and all nonconformance’s must be addressed and corrective action taken before accreditation can be granted.

Keywords: accreditation, assessment, narcotics, DNA

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3424 Progressing Institutional Quality Assurance and Accreditation of Higher Education Programmes

Authors: Dominique Parrish

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Globally, higher education institutions are responsible for the quality assurance and accreditation of their educational programmes (Courses). The primary purpose of these activities is to ensure that the educational standards of the governing higher education authority are met and the quality of the education provided to students is assured. Despite policies and frameworks being established in many countries, to improve the veracity and accountability of quality assurance and accreditation processes, there are reportedly still mistakes, gaps and deficiencies in these processes. An analysis of Australian universities’ quality assurance and accreditation processes noted that significant improvements were needed in managing these processes and ensuring that review recommendations were implemented. It has also been suggested that the following principles are critical for higher education quality assurance and accreditation to be effective and sustainable: academic standards and performance outcomes must be defined, attainable and monitored; those involved in providing the higher education must assume responsibility for the associated quality assurance and accreditation; potential academic risks must be identified and management solutions developed; and the expectations of the public, governments and students should be considered and incorporated into Course enhancements. This phenomenological study, which was conducted in a Faculty of Science, Medicine and Health in an Australian university, sought to systematically and iteratively develop an effective quality assurance and accreditation process that integrated the evidence-based principles of success and promoted meaningful and sustainable change. Qualitative evaluative feedback was gathered, over a period of eleven months (January - November 2014), from faculty staff engaged in the quality assurance and accreditation of forty-eight undergraduate and postgraduate Courses. Reflexive analysis was used to analyse the data and inform ongoing modifications and developments to the assurance and accreditation process as well as the associated supporting resources. The study resulted in the development of a formal quality assurance and accreditation process together with a suite of targeted resources that were identified as critical for success. The research findings also provided some insights into the institutional enablers that were antecedents to successful quality assurance and accreditation processes as well as meaningful change in the educational practices of academics. While longitudinal data will be collected to further assess the value of the assurance and accreditation process on educational quality, early indicators are that there has been a change in the pedagogical perspectives and activities of academic staff and growing momentum to explore opportunities to further enhance and develop Courses. This presentation will explain the formal quality assurance and accreditation process as well as the component parts, which resulted from this study. The targeted resources that were developed will be described, the pertinent factors that contributed to the success of the process will be discussed and early indicators of sustainable academic change as well as suggestions for future research will be outlined.

Keywords: academic standards, quality assurance and accreditation, phenomenological study, process, resources

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3423 Impact of Audit Committee on Real Earnings Management: Cases of Netherlands

Authors: Sana Masmoudi Mardassi, Yosra Makni Fourati

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Regulators highlight the importance of the Audit Committee (AC) as a key internal corporate governance mechanism. One of the most important roles of this committee is to oversee the financial reporting process. The purpose of this paper is to examine the link between the characteristics of an audit committee and the financial reporting quality by investigating whether the characteristics of audit committees are associated with improved financial reporting quality, especially the Real Earnings Management. In the current study, a panel data from 80 nonfinancial companies listed on the Amsterdam Stock Exchange during the period between 2010 and 2017 were used. To measure audit committee characteristics, four proxies have been used, specifically, audit committee independence, financial expertise, gender diversity and AC meetings. For this research, a linear regression model was used to identify the influence of a set of board characteristics of the audit committee on real earnings management after controlling for firm audit committee size, leverage, size, loss, growth and board size. This research provides empirical evidence of the association between audit committee independence, financial expertise, gender diversity and meetings and Real Earnings Management (REM) as a proxy of financial reporting quality. The study finds that independence and AC Gender diversity are strongly related to financial reporting quality. In fact, these two characteristics constrain REM. The results also suggest that AC- financial expertise reduces to some extent, the likelihood of engaging in REM. These conclusions provide support then to the audit committee requirement under the Dutch Corporate Governance Code rules regarding gender diversity and AC meetings.

Keywords: audit committee, financial expertise, independence, real earnings management

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3422 Effect of Enterprise Risk Management Commitee on the Financial Performance of Listed Banks in Nigeria

Authors: Joseph Uche Azubike, Evelyn Ngozi Agbasi, Mi Ogbonna

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The audit committee of the board of directors could no longer handle the enterprise's risks. Therefore, a risk management committee was created to control them. Thus, this study examined how enterprise risk management committee characteristics affected Nigerian exchange-listed banks' financial performance from 2013 to 2022. The study's hypotheses and three objectives were to determine how enterprise risk management committee size, composition, and gender diversity affect Nigerian banks' performance. An ex-post facto study design collected secondary data from bank annual reports. We used descriptive statistics, correlation analysis, and Ordinary least square regression to analyze panel data. Enterprise risk management committee size and composition had both negative and no significant effect on bank financial performance in Nigeria, whereas enterprise risk committee gender diversity has a 10% favorable effect. The report advises that adding more women with relevant knowledge to the risk committee to boost performance and allowing women to be at the lead of such risk management could improve bank performance in Nigeria since they are noted to be thorough in their tasks.

Keywords: enterprise, risks, committee, management, banks

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3421 The Impact of Audit Committee on Real Earnings Management: Evidence from Netherlands

Authors: Sana Masmoudi, Yosra Makni

Abstract:

Regulators highlight the importance of the Audit Committee (AC) as a key internal corporate governance mechanism. One of the most important roles of this committee is to oversee the financial reporting process. The purpose of this paper is to examine the link between the characteristics of an audit committee and the financial reporting quality by investigating whether the formation of audit committees and their characteristics are associated with improved financial reporting quality. This study provides empirical evidence of the association between audit committee independence, financial expertise, gender diversity, and meetings and Real Earnings Management (REM) as a proxy of financial reporting quality. Using data from, with a sample of 80 companies listed on the Amsterdam Stock Exchange during 2010-2017, the study finds that independence and AC Gender diversity are strongly related to financial reporting quality. In fact, these two characteristics constrain REM. The results also suggest that AC-financial expertise reduces to some extent, the likelihood of engaging in REM. These conclusions provide support then to the audit committee requirement under the Dutch Corporate Governance Code rules regarding gender diversity and AC meetings.

Keywords: audit committee, financial expertise, independence, real earnings management

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3420 A Holistic Conceptual Measurement Framework for Assessing the Effectiveness and Viability of an Academic Program

Authors: Munir Majdalawieh, Adam Marks

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In today’s very competitive higher education industry (HEI), HEIs are faced with the primary concern of developing, deploying, and sustaining high quality academic programs. Today, the HEI has well-established accreditation systems endorsed by a country’s legislation and institutions. The accreditation system is an educational pathway focused on the criteria and processes for evaluating educational programs. Although many aspects of the accreditation process highlight both the past and the present (prove), the “program review” assessment is "forward-looking assessment" (improve) and thus transforms the process into a continuing assessment activity rather than a periodic event. The purpose of this study is to propose a conceptual measurement framework for program review to be used by HEIs to undertake a robust and targeted approach to proactively and continuously review their academic programs to evaluate its practicality and effectiveness as well as to improve the education of the students. The proposed framework consists of two main components: program review principles and the program review measurement matrix.

Keywords: academic program, program review principles, curriculum development, accreditation, evaluation, assessment, review measurement matrix, program review process, information technologies supporting learning, learning/teaching methodologies and assessment

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3419 Exploring Corporate Governance Structure in Gulf Cooperation Council Countries

Authors: Zahra A. Al Nasser, Domenico Campa

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This paper investigates board of directors and firms’ ownership structure on non-financial companies listed in Gulf Cooperation council (GCC) countries using data from 2009 to 2013. The overall result of the study is that board size and board meeting have increased over years. Additionally, all combined committee variables have improved as well as audit committee size, audit committee meeting and audit committee experience have improved over the years. Furthermore, Oman is the only country that has not shown any statistically significant change in value of its associated variables.

Keywords: corporate governance, GCC countries, board of directors, ownership structure

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3418 Impact of Audit Committee on Earning Quality of Listed Consumer Goods Companies in Nigeria

Authors: Usman Yakubu, Muktar Haruna

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The paper examines the impact of the audit committee on the earning quality of the listed consumer goods sector in Nigeria. The study used data collected from annual reports and accounts of the 13 sampled companies for the periods 2007 to 2018. Data were analyzed by means of descriptive statistics to provide summary statistics for the variables; also, correlation analysis was carried out using the Pearson correlation technique for the correlation between the dependent and independent variables. Regression was employed using the Generalized Least Square technique since the data has both time series and cross sectional attributes (panel data). It was found out that the audit committee had a positive and significant influence on the earning quality in the listed consumer goods companies in Nigeria. Thus, the study recommends that competency and personal integrity should be the worthwhile attributes to be considered while constituting the committee; this could enhance the quality of accounting information. In addition to that majority of the committee members should be independent directors in order to allow a high level of independency to be exercised.

Keywords: earning quality, corporate governance, audit committee, financial reporting

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3417 Program Accreditation as a Change Enterprise in Oman

Authors: Mahmoud Mohamed Emam, Yasser Fathy Hendawy Al-Mahdy

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Higher education institutions (HEIs) in Arab countries have witnessed large scope transformations as a result of embracing globalised practices. The introduction of program academic accreditation in HEIs in the Arab context has been regarded as a change enterprise that has proponents and opponents. In essence, introducing new systems or practices trigger changes that may shatter employees at a given organization. Therefore, it is argued that the interaction between organizational, contextual, and individual-related variables are likely to determine how the organization succeeds in facing resistance to change. This study investigated a mediated-effects model of organizational support and citizenship behavior. The model proposes organizational support as an antecedent of citizenship behavior and commitment to change as a mediator in the organizational support–citizenship behavior relationship. Survey data were collected and analyzed from university faculty (n=221) using structural equation modeling. Findings showed that organizational support significantly contributes to increasedcitizenshipbehaviour and the commitment of university faculty to program accreditation as a change enterprise, which has a significant and direct impact on their citizenship behaviour. We conclude that university-level organizational support shapes faculty’s commitment to change both directly and indirectly. The findings have significant practical implications for HEIs in Arab countries when they introduce new practices that aim at improving institutional effectiveness.

Keywords: organizational support, accreditation, commitment, citizenship behaviour

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3416 An Expert System for Assessment of Learning Outcomes for ABET Accreditation

Authors: M. H. Imam, Imran A. Tasadduq, Abdul-Rahim Ahmad, Fahd M. Aldosari

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Learning outcomes of a course (CLOs) and the abilities at the time of graduation referred to as Student Outcomes (SOs) are required to be assessed for ABET accreditation. A question in an assessment must target a CLO as well as an SO and must represent a required level of competence. This paper presents the idea of an Expert System (ES) to select a proper question to satisfy ABET accreditation requirements. For ES implementation, seven attributes of a question are considered including the learning outcomes and Bloom’s Taxonomy level. A database contains all the data about a course including course content topics, course learning outcomes and the CLO-SO relationship matrix. The knowledge base of the presented ES contains a pool of questions each with tags of the specified attributes. Questions and the attributes represent expert opinions. With implicit rule base the inference engine finds the best possible question satisfying the required attributes. It is shown that the novel idea of such an ES can be implemented and applied to a course with success. An application example is presented to demonstrate the working of the proposed ES.

Keywords: expert system, student outcomes, course learning outcomes, question attributes

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3415 Evaluation of JCI Accreditation for Medical Technology in Saudi Arabian Hospitals: A Study Case of PSMMC

Authors: Hamad Albadr

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Joint Commission International (JCI) accreditation process intent to improve the safety and quality of care in the international community through the provision of education, publications, consultation, and evaluation services. These standards apply to the entire organization as well as to each department, unit, or service within the organization. Medical Technology that contains both medical equipment and devices, is an essential part of health care. Appropriate management of equipment maintenance for ensuring medical technology safe, the equipment life is maximized, and the total costs are minimized. JCI medical technology evaluation and accreditation use standards, intents, and measurable elements. The paper focuses on evaluation of JCI standards for medical technology in Saudi Arabian hospitals: a Study Case of PSMMC that define the performance expectation, structures, or functions that must be in place for a hospital to be accredited by JCI through measurable elements that indicate a score during the survey process that identify the requirements for full compliance with the standard specially through Facility Management and Safety (FMS) section that require the hospital establishes and implements a program for inspecting, testing, and maintaining medical technology and documenting the results, to ensure that medical technology is available for use and functioning properly, the hospital performs and documents; an inventory of medical technology; regular inspections of medical technology; testing of medical technology according to its use and manufacturers’ requirements; and performance of preventive maintenance.

Keywords: joint commission international (JCI) accreditation, medical technology, Saudi Arabia, Saudi Arabian hospitals

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3414 Audit Committee Characteristics and Earnings Quality of Listed Food and Beverages Firms in Nigeria

Authors: Hussaini Bala

Abstract:

There are different opinions in the literature on the relationship between Audit Committee characteristics and earnings management. The mix of opinions makes the direction of their relationship ambiguous. This study investigated the relationship between Audit Committee characteristics and earnings management of listed food and beverages Firms in Nigeria. The study covered the period of six years from 2007 to 2012. Data for the study were extracted from the Firms’ annual reports and accounts. After running the OLS regression, a robustness test was conducted for the validity of statistical inferences. The dependent variable was generated using two steps regression in order to determine the discretionary accrual of the sample Firms. Multiple regression was employed to run the data of the study using Random Model. The results from the analysis revealed a significant association between audit committee characteristics and earnings management of the Firms. While audit committee size and committees’ financial expertise showed an inverse relationship with earnings management, committee’s independence, and frequency of meetings are positively and significantly related to earnings management. In line with the findings, the study recommended among others that listed food and beverages Firms in Nigeria should strictly comply with the provision of Companies and Allied Matters Act (CAMA) and SEC Code of Corporate Governance on the issues regarding Audit Committees. Regulators such as SEC should increase the minimum number of Audit Committee members with financial expertise and also have a statutory position on the maximum number of Audit Committees meetings, which should not be greater than four meetings in a year as SEC code of corporate governance is silent on this.

Keywords: audit committee, earnings management, listed Food and beverages size, leverage, Nigeria

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3413 Integrating Accreditation and Quality Assurance Exercises into the Quranic School System in the South-Western Nigeria

Authors: Popoola Sulaimon Akorede, Muinat A. Agbabiaka-Mustapha

Abstract:

The Quranic / piazza school where the rudiments of Islam are being imparted from the teaching of Arabic/ Quranic alphabets which later metamorphosized to higher fundamental principles of Islam is the major determinant of the existence of Islam in any part of south western Nigeria. In other words, one can successfully say that where there is a few or non-existence of such schools in that part of the country, the practice of the religion of Islam would be either very low or not existing at all. However, it has been discovered in the modern worlds that several challenges are militating against the development of these schools and among these challenges are poor admission policy, inadequate facilities such as learning environment and instructional materials, curriculum inadequacy and the management and the administration of the schools which failed to change in order to meet the modern contemporary Educational challenges. The focus of this paper therefore is to improve the conditions of these basic Islamic schools through the introduction of quality assurance and integrating accreditation Exercise to improve their status in order to enhance economic empowerment and to further their educational career in the future so that they will be able to compete favourably among the graduates of conventional universities. The scope of this study is limited to only seven (7) states of yorubaland and with only three (3) proprietors/ schools from each state which are Lagos, Oyo, Ogun, Osun, Ekiti, Ondo and parts of Kwara State. The study revealed that quality assurance as well as accreditation exercise are lacking in all the local Arabic/Quranic schools. Suggestions are proffered towards correcting the anomalies in these schools so that they can meet the modern Educational standard.

Keywords: accreditation, quality assurance, Quranic schools, South-western Nigeria

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3412 Adopting Quality Assurance Cycles in Accreditation and Strategic Planning in Higher Education Institutions

Authors: Fouzia Shersad, Sabeena Salam

Abstract:

Introduction: Quality assurance cycles like RADAR, PDCA, ADRI are cycles of planning, implementation, assessment and improvement. These cycles are required when institutions apply for reaccreditation to accreditation bodies and for adoption of holistic models of institutional quality. Method of Study: The adoption of these cycles at the higher education institutions under the Dubai Medical University is studied to explore the feasibility and the benefits in institutions outcomes. After adequate faculty training, these steps were incorporated in all new activities and embedded in every new initiative and approach undertaken at unit and institutional levels. Conclusions: Improvement in student satisfaction rates and performance levels has been achieved. Wherever weaknesses or deficits have been identified, improvement strategies are implemented in a timely manner. The feedback has become an incentive for faculty members to implement new ideas. Implementation of these cycles for core processes at micro and macro levels have ensured that a systematic mechanism for corrective actions existed. This has led to increasing adoption of innovative initiatives. Another outcome was the recognition through national level awards for the overall institutions which have been certified by external reviewers.

Keywords: higher education, quality, accreditation, institutional improvement

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3411 Using ePortfolios to Mapping Social Work Graduate Competencies

Authors: Cindy Davis

Abstract:

Higher education is changing globally and there is increasing pressure from professional social work accreditation bodies for academic programs to demonstrate how students have successfully met mandatory graduate competencies. As professional accreditation organizations increase their demand for evidence of graduate competencies, strategies to document and recording learning outcomes becomes increasingly challenging for academics and students. Studies in higher education have found support for the pedagogical value of ePortfolios, a flexible personal learning space that is owned by the student and include opportunity for assessment, feedback and reflection as well as a virtual space to store evidence of demonstration of professional competencies and graduate attributes. Examples of institutional uses of ePortfolios include e-administration of a diverse student population, assessment of student learning, and the demonstration of graduate attributes attained and future student career preparation. The current paper presents a case study on the introduction of ePortfolios for social work graduates in Australia as part of an institutional approach to technology-enhanced learning and e-learning. Social work graduates were required to submit an ePortfolio hosted on PebblePad. The PebblePad platform was selected because it places the student at the center of their learning whilst providing powerful tools for staff to structure, guide and assess that learning. The ePortofolio included documentation and evidence of how the student met each graduate competency as set out by the social work accreditation body in Australia (AASW). This digital resource played a key role in the process of external professional accreditation by clearly documenting and evidencing how students met required graduate competencies. In addition, student feedback revealed a positive outcome on how this resource provided them with a consolidation of their learning experiences and assisted them in obtaining employment post-graduation. There were also significant institutional factors that were key to successful implementation such as investment in the digital technology, capacity building amongst academics, and technical support for staff and students.

Keywords: accreditation, social work, teaching, technology

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3410 The Relation between Organization Cultures with the Quality of Service for Government Hospital in Dusit Area

Authors: Routsukol Sunalai

Abstract:

This research was to study the relationship between the organizational culture like bureaucratic system, and patronage system in government hospitals with hospital accreditation and its impact on the quality of service in the government hospital accredited. Qualitative research was applied in this study by in-depth interviews with samples containing 20 public welfare service providers, i.e. doctors, nurses and practical nurses and 20 service recipients in the units of study. It was found that the bureaucracy still existed and was evidenced by the structure of the line of command; work systems, clear cut duty divisions, procedures and plans, and the patronage system hindered the quality of service in the government hospitals under the process of development and accreditation. The administrators should encourage and support the creation of a learning process in the organization for self-improvement and work development.

Keywords: hospital in Dusit Area, organization culture, the quality of service, economics and financial engineering

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3409 An Investigation on the Internal Quality Assurance System of Higher Education in Indonesia

Authors: Andi Mursidi

Abstract:

This study aims to investigate why the internal quality assurance system as the basis for the assessment of external quality assurance systems is not well developed at universities in Indonesia. To answer this problem, technical analysis used single instrumental case study with the respondents from ten universities. The findings of this study are the internal quality assurance system that is applied so far (1) only to gain accreditation; and (2) considered as a liability rather than as a necessity to meet the demands of quality standards. It needs strong commitment from internal stakeholders at the college/university to establish internal quality assurance systems that exceed the national standards of higher education. A high quality college/ university will have a good accreditation rank.

Keywords: internal stakeholders, internal quality assurance system, commitment, higher education

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3408 OptiBaha: Design of a Web Based Analytical Tool for Enhancing Quality of Education at AlBaha University

Authors: Nadeem Hassan, Farooq Ahmad

Abstract:

The quality of education has a direct impact on individual, family, society, economy in general and the mankind as a whole. Because of that thousands of research papers and articles are written on the quality of education, billions of dollars are spent and continuously being spent on research and enhancing the quality of education. Academic programs accredited agencies define the various criterion of quality of education; academic institutions obtain accreditation from these agencies to ensure degree programs offered at their institution are of international standards. This R&D aims to build a web based analytical tool (OptiBaha) that finds the gaps in AlBaha University education system by taking input from stakeholders, including students, faculty, staff and management. The input/online-data collected by this tool will be analyzed on core areas of education as proposed by accredited agencies, CAC of ABET and NCAAA of KSA, including student background, language, culture, motivation, curriculum, teaching methodology, assessment and evaluation, performance and progress, facilities, availability of teaching materials, faculty qualification, monitoring, policies and procedures, and more. Based on different analytical reports, gaps will be highlighted, and remedial actions will be proposed. If the tool is implemented and made available through a continuous process the quality of education at AlBaha University can be enhanced, it will also help in fulfilling criterion of accreditation agencies. The tool will be generic in nature and ultimately can be used by any academic institution.

Keywords: academic quality, accreditation agencies, higher education, policies and procedures

Procedia PDF Downloads 273