scholarly journals COVID-19 and digitizing accounting education: empirical evidence from GCC

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Adel Sarea ◽  
Abdulla Alhadrami ◽  
Ghilan Al-Madhagy Taufiq-Hail

Purpose The main objective of the study is to investigate the effect of COVID-19 on accounting education in the higher education (public and private universities) in the Gulf Cooperation Council (GCC). Design/methodology/approach The study is explorative in nature conducted with quantitative survey approach and using purposive techniques in collecting data. The sample focuses on the teaching staff at public and private universities in (GCC), Kingdom of Saudi Arabia, United Arab Emirates, Bahrain, Kuwait, Oman and Qatar during the COVID-19. Findings This study presumed to highlight some of the emergent issues faced during the pandemic pertaining the aspects of the COVID-19 and digitizing accounting education and its effect on future direction of digital education. Originality/value To the best of the authors’ knowledge, this study is the first academic paper to study the effect of COVID-19 on accounting education in the higher education in the GCC.

2020 ◽  
Vol 21 (6) ◽  
pp. 1249-1267 ◽  
Author(s):  
Zulkaif Ahmed Saqib ◽  
Qingyu Zhang ◽  
Jin Ou ◽  
Khubaib Ahmad Saqib ◽  
Salman Majeed ◽  
...  

Purpose This study aims to determine the current state of implementation and effectiveness of education for sustainable development (ESD) in Pakistani higher education institutions (HEIs) using students’ and teachers’ perceptions of sustainability. Design/methodology/approach A survey on teachers and students was conducted in public and private universities in Punjab, Pakistan. Data from 1,915 students and 120 teachers were collected through semi-structured questionnaires implemented during face-to-face interviews. Students were asked to rank social, environmental and economic indicators of sustainability consciousness (SC) on a five-point Likert scale. Structural equation model and regression model are used to analyze the data. The perceptions of students and teachers were assessed from their knowledge of sustainability. Findings The occurrence of ESD in Pakistani HEIs is low and teachers have inadequate knowledge of sustainability. The holistic approach to ESD has a more pronounced effect on students’ SC as compared to the pluralistic approach to ESD. Also, there is a correlation between the students’ grades/class and the effectiveness of ESD. There is a need to pay more attention to implement ESD for undergraduate students in Pakistani HEIs. Originality/value The study stands out for using cross-sectional data from public and private universities of Pakistan. Furthermore, to the best of the authors’ knowledge, this is the first study in Pakistan which attempts to investigate the effectiveness of ESD in terms of students’ SC.


2020 ◽  
Vol 34 (4) ◽  
pp. 664-676
Author(s):  
Meznah Saad Alazmi ◽  
Ayeshah Ahmed Alazmi

Purpose The purpose of this paper is to explore the role of administration and faculty members in developing character education within public and private universities in Kuwait. It further aims to explore the value of character education in effecting the quality experience of higher education. Design/methodology/approach The researchers employed a quantitative research paradigm, using a questionnaire survey method to collect data from faculty members at major public and private Kuwaiti universities. They used Statistical Package for the Social Sciences to analyze a total of 298 questionnaires. Findings The findings revealed that universities do indeed play a “strong” role in student character education. However, within public universities, it is the faculty themselves who form the key ingredient in the process rather than the administrative body, which is perceived to have a “Medium” effect. Conversely, at private universities, the administration and faculty both merited a “strong” role in developing character education. Practical implications The study will provide leaders with several recommendations to improve the integrated development of universities through fostering character education. Originality/value While K-12 education has received significant attention regarding the moral and character development of students over the last few decades, this study, extends this research significantly into higher education; focusing upon character development at university and comparing its implementation at both public and private institutions.


Author(s):  
Maheshchandra Babu Jampala ◽  
Tina Shivnani

Purpose The purpose of this paper is to focus on changing the dynamics of higher education in the Indian education system toward a paperless approach by implementing new media technologies. Design/methodology/approach The review paper highlights the need for sustainable development in higher education by using new media technologies by providing them with some real-time examples used in universities. This paper also highlights a different step toward the paperless approach in various universities in India. This paper draws the analysis based on the recent review of the literature as well as experience at the professional level. Findings The author discusses how the implementation of different new media technologies is helping universities in shifting toward a paperless approach for sustainable development and concern toward the environmental threat. To support the evidence, the authors have given some real-time examples through data collection and observations of various uses of new media technologies among private universities. Originality/value This paper provides an overview of various new media technologies and blends the critical issues of how technologies are changing the educational dimension toward a paperless approach among public and private universities in India. The paper also proposes to create a sustainable model by addressing the challenges by which the universities can support themselves and others.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Carlos Hernan Gonzalez-Campo ◽  
Guillermo Murillo-Vargas ◽  
Monica Garcia Solarte

PurposeA mission statement is the central axis of any organization and the cornerstone of its strategic planning. Universities have implemented this tool to define, among other things, its identity; however, the legal nature and functions of the mission statement have not been determined. In this article, the authors analyze the differences in the university mission statements of public and private higher education institutions in relation to the mission functions proposed by the 1992 legislation on higher education in Colombia – Law 30 – involving teaching, research, extension and social projection and internationalization.Design/methodology/approachThrough content analysis, the authors analyze the mission statements of two groups of institutions that make up the totality of universities in Colombia – 32 public and 53 private universities. The analysis is conducted along the four dimensions defined by the law as comprising the higher education mission, i.e. teaching, research, extension and social projection, and internationalization, due to its importance in the high-quality institutional accreditation process.FindingsBased on the differences identified in the mission statements, the authors establish the university functions and determine how they give back to society in their legal capacity as public or private institutions.Research limitations/implicationsThis research scenario is appropriate for answering research questions related to whether there are differences in the strategies of Colombian public and private universities based on their mission statements. Although the Colombian higher education system includes various types of tertiary institutions, only universities are included in the study.Practical implicationsResearch has shown that regardless of their legal nature, based on their mission statements, Colombian universities are mainly geared towards teaching. However, when comparing additional dimensions, private universities are less involved in research processes and more focused on activities related to social impact than are public universities. Additionally, private universities are more engaged in internationalization than are public institutions, with mission statements focused on both national and international accreditation processes.Social implicationsThe results of this research are intended to help society comprehend the differences between public and private universities in Colombia based on mission statements, which can contribute to understanding, among other factors, the academic programs offered by universities and how they should guide their activities.Originality/valueThis is the first such study in Colombia, a country that provides higher education through public and private institutions in very similar proportions, that analyses the differences in university mission statements and whose findings contribute to understanding whether universities are strategically oriented towards their own established policies or to contributing to the development of new public policies aimed at supporting the country's development process.


2014 ◽  
Vol 5 (1) ◽  
pp. 1-12 ◽  
Author(s):  
Roslina Othman

This research aims to determine the factors affecting knowledge sharing behavior among academics in United Arab Emirates universities and identify the effect of university type on academics’ behavior. The research adopted Ajzen’s amended Theory of Planned Behavior. Employing an online survey, data were collected from academics in public and private universities using a questionnaire. The model was tested using Partial Least Squares structural equation modeling. The results found a significant difference in academics’ knowledge sharing behavior between public and private universities. Results also revealed that intention is the main determinant of knowledge sharing behavior, and that attitude, subjective norms, and self-efficacy have significant influence on intention while controllability has no influence on it. The significance of this research lies in that it is one of the first to use the amended theory and the only research to address knowledge sharing behavior in higher education in the Arab World. This research provides useful basis for higher education institutions to create a knowledge sharing culture and helps academics to enhance their performance.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Imran Khan ◽  
Najmonnisa Khan ◽  
Fawaz Jazim ◽  
Yaser Hasan Al-Mamary ◽  
Mohammed Abdulrab ◽  
...  

PurposeThe purpose of this paper is to explore external factors: organization technical support, organization administrative support, organization infrastructure and resources, and organization ICT policy’s effect on the commitment in use of technology among the faculty staff Hail university, Saudi Arabia.Design/methodology/approachA cross-sectional survey approach was used to collect data. A sample of 300 fulltime employees, having administrative and teaching responsibilities participated using a self-completion questionnaire. The data were analyzed using exploratory factor analysis (EFA), correlation and multiple regressions to determine the impact of external factors on the commitment in use of technology.FindingsOverall, the results provided evidence that organization technical support, organization administrative support, and organization infrastructure and resources have a significant positive impact on the commitment in use of technology. However, organization ICT policy has an insignificant negative impact on the commitment in use of technology. The findings could be generalized on other public sector universities of the Kingdom of Saudi Arabia.Research limitations/implicationsThe data were collected from one public sector university of Hail province, the Kingdom of Saudi Arabia. Only four external factors were taken into consideration in investigating its influence on the commitment in use of technology. There could be other external/environmental factors which might be useful to underpin the theory and advance literature.Practical implicationsIn-service and trainee faculties should take an advantage of using learning management system. Faculty should create a positive learning environment in their online classes so the learners can take a benefit out of the immense investment on ICT by ministry of higher education. Apart from giving training to teaching staff in use of technology, learners should also be given a platform to increase and improve their digital literacy. Workshops can be conducted frequently for both faculties and learners. Faculty can offer additional and out of the class support to their reluctant and weak students in order to assist them in the use of technology.Originality/valueTechnology integration after COVID-19 outbreak has significantly changed the education sector throughout the world. The use of technology now is unavoidable at primary, secondary and at tertiary level. This study provides an exclusive viewpoint concerning the external/environmental evidence based findings that have not been investigated empirically in the Saudi Arabian context. The current study also provides statistically a theoretical five-component model to understand the phenomena in the field of information communication technology.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Drita Kruja ◽  
Huong Ha ◽  
Elvira Tabaku

Purpose There have been many research studies on students’ satisfaction of services in universities in developed countries. However, students’ expectation and satisfaction of public and private higher education institutions (HEIs) with regard to service quality in Eastern Europe have been under-researched. Therefore, this study aims to offer an empirical examination of student satisfaction of the service quality of public and private HEIs in Albania by evaluating the gap between students’ expectation and perception and the effect of student satisfaction on retention in HEIs. Design/methodology/approach The survey instrument used in this study was the student satisfaction inventory in the USA. Primary data were collected from a survey of students in two private and four public HEIs in Albania. A total of 554 valid responses were collected from the survey. Findings The findings suggested that there were performance gaps between public and private HEIs. Public universities performed well in terms of concern for the individual, campus support services, student-centeredness and instructional effectiveness. Private HEIs scored well in terms of concern for the individual, academic advising effectiveness, instructional effectiveness and safety and security (parking). There is a significant difference in students’ perception of the overall satisfaction of HEIs. Students’ overall satisfaction positively impacts their retention. Originality/value Overall, this study provides valuable insights to private and public HEIs’ administrators regarding to student satisfaction and retention. The findings will have far-reaching managerial implications for all groups of stakeholders in terms of the service delivery by universities in Albania and Eastern Europe.


2017 ◽  
Vol 59 (6) ◽  
pp. 550-564 ◽  
Author(s):  
Mario Duarte Canever ◽  
Maria Renata Martínez Barral ◽  
Felipe Garcia Ribeiro

Purpose The purpose of this paper is to explore the causal links between public and private university environments and the entrepreneurial intention (EI) of students. Design/methodology/approach The impact of different university environments on the students’ EI was checked using a model adapted from Krueger et al. (2000). The study comprised a sample of students enrolled in business administration from three public and three private universities at first semester (freshmen) and at the last two semesters (senior) in Brazil. The model was measured through various questions and later assessed by principal component analysis to build constructs. Via t-test and path analysis the EI and the antecedents were subjected to a comparative analysis to test the equality of the models across the four categories emerged. Findings The two main types of Brazilian university environments (public and private) do not present significant differences in the way they influence EI and its antecedents. Both the tests of means and the tests of measurement of the structural relations between constructs confirm this finding with only a few exceptions. The result of this study is opposed to other studies carried out in Brazil, by showing that the public university environment is not worse for the entrepreneurship than the private. The environmental effects are mostly equal and they as a whole are not conducive to the development of EI. Research limitations/implications The study comprises business students only, and enrolled on regular universities. It is worth highlighting that evidence was brought to the debate for a group of universities in Brazil. Replicating the study with students from other areas and other universities, as well as students in Master’s and Doctorate programs could enrich the analyses. Practical implications This study provides insight into entrepreneurship education, as to which the university environment is conducive to the entrepreneurship. It brings insights for the development of entrepreneurial universities. Originality/value This study contributes to understanding the differences between the public and private universities environment regarding students’ EI.


Kybernetes ◽  
2014 ◽  
Vol 43 (3/4) ◽  
pp. 629-651 ◽  
Author(s):  
Peter Wiltshier ◽  
Michael Edwards

Purpose – This paper aims to propose a knowledge transfer partnership (KTP) model, using higher education (HE) students researching in the UK. It is focused on community engagement via charitable trusts, New Opportunities Wirksworth (NOW) & Ecclesbourne Valley Rail (EVR). The researchers designed and implemented a pilot study that explored the potential of a small, yet attractive and active, market town to diversify and regenerate using tourism. This project, which has been funded by the UK Higher Education Innovation Fund (HEIF), has been devised to operate and monitor a KTP in the culturally important heritage market town of Wirksworth, in Derbyshire. Design/methodology/approach – A systems-thinking constructivist approach is used and employs problem-based learning (PBL) through engagement of students in research and data collection. The authors identified that skills for sustainable development within the community are dependent on the reintegration of complex, inter-dependent and inter-disciplinary factors. A holistic approach to the learning and knowledge shared within the community underpins UK initiatives to promote capacity development in ways to change knowledge applications across product and service boundaries. Therefore, in addition to encouraging diversification and regeneration through tourism, this project supported the University of Derby's academic agenda to promote experiential and entrepreneurial learning in students working at both undergraduate and postgraduate levels. This paper accords with the current university initiatives to meet the student employability agenda through the application of PBL and knowledge management. Findings – The creation of outcomes and recommendations for Wirksworth's stakeholders provides sustainability through the knowledge creation and sharing processes. There are seven outcomes that chart a path to development and knowledge transfer (KT) and sharing. The authors simultaneously provided an environment for students to gain skills and a community to acquire new knowledge, and these are the outcomes and output of this project. New learning styles may support inclusive academic practice (see related samples of PBL such as Ineson and Beresford in HLST resources 2001). Implications for building a KT community through the social capital accumulated in the project are explored. Originality/value – In taking PBL from the classroom to the community, the authors have created a new KT environment in which skills can be acquired and a regeneration strategy can be tested in a work-or-practice-related setting. Students recognise that they are building learning for themselves that is unique in that it cannot be recreated in a classroom setting. The authors see this project developing into a robust long-term partnership between communities and institutions with KT benefits to teaching staff in addition to students. These benefits will include new skills for PBL, working collaboratively with partners in the community to develop key skills in HE students, innovation in assessment, inclusive learning and teaching, experiential and entrepreneurial learning in practice.


2017 ◽  
Vol 25 (2) ◽  
pp. 206-223 ◽  
Author(s):  
Evangelos Psomas ◽  
Jiju Antony

Purpose The purpose of this paper is to determine the main total quality management (TQM) elements adopted and the respective results achieved by higher education institutions (HEIs) in Greece. Design/methodology/approach A research study was designed and carried out in private sector Greek HEIs. Fifteen HEIs were approached through interviews based on a structured questionnaire. The measured variables of the TQM elements and results identified in the literature were used as the questionnaire items. Descriptive statistics were applied to determine the TQM elements mostly adopted and the results achieved by the HEIs. Findings According to the findings, the TQM elements mostly adopted by the Greek HEIs concern the following: student focus, leadership and top management commitment, strategic quality planning, process management and teaching staff and employee involvement. On the other hand, the most significant results achieved by the sample HEIs concern quality performance improvement, teaching staff and employee satisfaction, operational performance improvement and the positive impact on society. Research limitations/implications The subjective data collection involved chief executive officers of a small sample of HEIs operating in a European Union country. Thus, no advanced statistical methods could be applied. Based on these limitations, future research studies are recommended. Practical implications By focusing on specific TQM elements, an HEI can develop a robust TQM model, approach business excellence, which can, in turn, help the HEI apply for appropriate quality awards, and finally derive significant benefits. In doing so, an HEI can lay the foundations for being competitive in the current global context that is characterised by an economic downturn. Originality/value This study contributes to the literature by empirically determining the TQM elements mostly adopted as well as the respective results achieved by Greek HEIs in a period of economic downturn. This is the first research study in the field of TQM in higher education that has been carried out in Greece in a period where many service organisations, whether private or public, are making significant efforts to withstand the current downturn and achieve a sustainable growth.


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