Public sector accounting research in the higher education sector: a systematic literature review

2016 ◽  
Vol 66 (4) ◽  
pp. 235-265 ◽  
Author(s):  
Ulrike Schmidt ◽  
Thomas Günther
Keyword(s):  
Higher Education ◽  
Public Sector ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Education Sector ◽  
Accounting Research ◽  
Public Sector Accounting

scholarly journals Sector neutrality: A possible improvement of the accounting standards. Evidence from NZ model

2019 ◽  
Vol 16 (2) ◽  
pp. 73-82 ◽  
Author(s):  
Bruno Marsigalia ◽  
Renato Giovannini
Keyword(s):  
New Zealand ◽  
Public Sector ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Accounting Standards ◽  
Systematic Research ◽  
Reporting Standards ◽  
The Public ◽  
Public Sector Accounting ◽  
Accounting Model

In May and June 2018, the Italian financial crisis (public debt) got back to the news when the new political government was going to be formed. Part of the literature claims that the public sector needed to be more "business-like" and that in order to do so, the adoption of "better", in this case "accrual", accounting was crucial. New Zealand is the pioneer country for accrual-based government accounting. More than ten years ago, when the adoption of IFRS was mandatory, New Zealand standard setters preserved sector neutrality in the financial reporting standards. Thanks to a systematic literature review, the paper investigates the evidence of NZ accounting sector neutrality model, with the purpose to assess if importing NZ public sector accounting model would be efficient for allowing a higher level of transparency in other countries such as Italy. The methodology is to define the economic literature relevant to the topic, considering the year of publication and the citation rate. Recently, standard setters in NZ decided to adopt a sector specific standard setting approach with multiple tiers for each sector. The for-profit sector will continue to follow IFRS but reporting standards for the public sector will be based on International Public Sector Accounting Standards (IPSAS). Amongst the former contributes, no systematic research overview on public sector accounting has been created based on the NZ model. This article fills this void by providing a systematic literature review of 258 publications that examines five key aspects of the literature on the benchmark accounting model.

scholarly journals Introducing 360-Degree Video in Higher Education: An Overview of the Literature

2020 ◽  
pp. 345-353
Author(s):  
Maria Ranieri ◽  
Isabella Bruni ◽  
Damiana Luzzi
Keyword(s):  
Higher Education ◽  
Virtual Reality ◽  
Literature Review ◽  
Systematic Literature Review ◽  
International Research ◽  
Teaching And Learning ◽  
Emerging Technologies ◽  
Education Sector ◽  
Education Quality ◽  
Immersive Environments

According to international research and institutions, the Higher Education sector needs to deeply innovate his didactic methodologies. In this sense, the integration and use of ICTs have been seen as a possible driver for the improvement of education’ quality, and showed good affordances for teaching and learning in terms of engagement, communication and collaboration. New emerging technologies are now under experimentation, especially as for immersive environments from augmented to virtual reality. In this paper we will focus on 360-degree video, offering a first overview of its potential in educational contexts, as they emerge from a systematic literature review.

First-time adoption of International Public Sector Accounting Standards by Russian universities: Practical aspects

2020 ◽  
Vol 23 (4) ◽  
pp. 364-383
Author(s):  
L.I. Kulikova ◽  
I.I. Yakhin
Keyword(s):  
Higher Education ◽  
Public Sector ◽  
Financial Reporting ◽  
Higher Education Institutions ◽  
Accounting Standards ◽  
Educational Process ◽  
Academic Excellence ◽  
Public Sector Accounting ◽  
First Time ◽  
Russian Universities

Subject. This article examines the practice of first-time applying the International Public Sector Accounting Standards (IPSAS) by Russian higher education institutions. Objectives. The article aims to identify and address the problems associated with such application, and conduct a critical analysis of Russian universities' compliance with the requirements of the International Standards on their first-time adoption. Methods. For the study, we used observation, systematization, and a comparative analysis. Results. The article examines and describes the practical experience of the first-time use of IPSAS in the preparation of reporting by Russian educational institutions participating in the Russian Academic Excellence Project (5Top100 Project). It presents the results of the most typical reclassification adjustments of reporting items made by the universities when preparing their inductive statements of financial position as of the date of transition to IPSAS. Conclusions and Relevance. Most of the universities studied complied with the requirements of the IPSAS first-time adoption and provided comparative information in their first IPSAS financial reporting. The importance of the study is to justify the provision that financial reporting in accordance with IPSAS is appropriate to improve the international competitiveness of universities, which makes it possible to better reflect financial information on the activities of universities. The results of the study can be used in the practical activities of the Russian economy public sector organizations, and in the educational process of higher education institutions.

scholarly journals Semi-Systematic Literature Review on Sustainability and Sustainable Development in Higher Education Institutions

2021 ◽  
Vol 13 (14) ◽  
pp. 7683
Author(s):  
Amila Omazic ◽  
Bernd Markus Zunk
Keyword(s):  
Higher Education ◽  
Sustainable Development ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Higher Education Institutions ◽  
Main Research ◽  
Agenda 2030 ◽  
Research Themes ◽  
Development Goals

Public sector organizations, primarily higher education institutions (HEIs), are facing greater levels of responsibility since adopting and committing to the Agenda 2030 for Sustainable Development (SD) and its 17 Sustainable Development Goals (SDGs). HEIs are expected to provide guidance for various stakeholders on this matter, but also to implement this agenda and the SDGs in their institutions. Although the role of these organizations has been recognized, the fields and issues that HEIs should address on their path towards sustainability and SD are still unclear. To provide further clarity, a semi-systematic literature review on sustainability and SD in HEIs was conducted to identify both the key concepts and main research themes that represent sustainability and SD in HEIs and to identify research gaps. This review increases our knowledge of this topic and enhances our understanding of sustainability and SD in the context of HEIs.

scholarly journals Digital Competence Assessment Methods in Higher Education: A Systematic Literature Review

2021 ◽  
Vol 11 (8) ◽  
pp. 402
Author(s):  
Linda Helene Sillat ◽  
Kairit Tammets ◽  
Mart Laanpere
Keyword(s):  
Higher Education ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Reliability And Validity ◽  
Assessment Tools ◽  
Competence Assessment ◽  
Validity And Reliability ◽  
Digital Competence ◽  
Need To Evaluate ◽  
Assessment In Higher Education

The rapid increase in recent years in the number of different digital competency frameworks, models, and strategies has prompted an increasing popularity for making the argument in favor of the need to evaluate and assess digital competence. To support the process of digital competence assessment, it is consequently necessary to understand the different approaches and methods. This paper carries out a systematic literature review and includes an analysis of the existing proposals and conceptions of digital competence assessment processes and methods in higher education, with the aim of better understanding the field of research. The review follows three objectives: (i) describe the characteristics of digital competence assessment processes and methods in higher education; (ii) provide an overview of current trends; and, finally, (iii) identify challenges and issues in digital competence assessment in higher education with a focus on the reliability and validity of the proposed methods. On the basis of the findings, and as a result of the COVID-19 pandemic, digital competence assessment in higher education requires more attention, with a specific focus on instrument validity and reliability. Furthermore, it will be of great importance to further investigate the use of assessment tools to support systematic digital competence assessment processes. The analysis includes possible opportunities and ideas for future lines of work in digital competence evaluation in higher education.

Sign in / Sign up

Export Citation Format

Share Document