scholarly journals Culture of Corruption and Symbolic Rationality of Accounting Information – Higher Education Implication

2021 ◽  
Vol 11 (2) ◽  
pp. 143
Author(s):  
Imam Wahyudi

When corruption becomes daily and socially acceptable practices, the functions of financial accounting have shifted from the instrument of managerial responsibility to a symbolic rationality of actions. Professional organizations of accountants and educational institutions consider this phenomenon as an ethical issue and have made professional ethics a mandatory subject for accounting students. This study aim to gain a better understanding of the role of accounting information in a corrupt society. It also tries to gain a better understaning that the accounting higher education institutions should play their role in this context. This study uses an interpretive phenomenological approach for the analysis. It is noted that it stresses the need for higher education institutions to take additional action by criticizing accounting principles that are fundamentally very capitalistic, being more flexible to different schools of thought, and incorporating the values of divinity into all accounting subjects.

2021 ◽  
Vol 8 (1) ◽  
Author(s):  
دقيل نبيل محمد

دور وزارة التعليم العالي في إعداد الموارد البشرية : دراسة نظرية لإعداد القوى العاملة This study attempts to identify the role of Higher Education Institutions in the preparation and training of qualified man- power. It investigates the establishments and development of Higher Educational Institutions, their modern conception and their problems in developing countries, especially in the Sudan .Higher Education cannot meet the needs for qualified man- power unless it works according to pre-set plans


2018 ◽  
Vol 64 ◽  
Author(s):  
O.V. Pavlenko

The article analyzes present situation in training of electronics specialists in the USA. The foresight of specialists’ skills in engineering branches in the conditions of a mankind’s gradual transition to the "Fourth Industrial Revolution" is presented. The world rankings of leaders in training specialists in higher educational institutions are analyzed. The list of US higher education institutions with the highest rates in the training of electronics specialists is specified. The current situation of US professional organizations in engineering education and their role in the training of electronics specialists have been analyzed.


2021 ◽  
Vol 27 (1) ◽  
pp. 16-30
Author(s):  
Ayman BERDYBEKOVA ◽  
◽  
Margarita KURMANOVA

The article tells about the importance of marketing in the development of leading higher education institutions in the world. The article substantiates the relevance of marketing applications in the field of educational services. The concepts of "educational marketing", "educational services", "advertising", "demand", "supply", "subjects of marketing relations in the field of education", "competitiveness", "consumers of educational services" are considered. The classification of types of marketing is given and the strategies of its application in the field of education are outlined. Examples of leading universities in the world and the dependence of the cost of education on their global ranking are also described. The place of marketing in the training as a whole is marked, the concepts of competitiveness and its importance in the development of leading universities around the world are separately described, the theme of marketing tools such as advertising and demand, as the main auxiliary abilities of marketing. The article demonstrates numerous theoretical and statistical data reflecting economic indicators of different countries, their characteristics, and clearly demonstrates their interrelation with each other using different tables. The high importance of the role of marketing in the education system of the world's leading universities has been proved. The perspective of application of marketing innovations for development of the sphere of educational services is revealed. The necessity of formation of special marketing services for market research and management of marketing complex in educational institutions is presented.


2020 ◽  
pp. 158-180
Author(s):  
Saleemullah Khan ◽  
Syed Imad Shah

The significance of an entrepreneurial culture of a country in alleviating its social and economic issues is accepted by policymakers and emphasized by academics. The role of government in shaping entrepreneurial culture is little understood in the literature. This is especially true for emerging economies like Pakistan. Furthermore, the role of educational institutions in supporting such a culture has also not been adequately understood by the extant literature. This raises issues for policymakers in a country like Pakistan when it comes to taking entrepreneurial decisions. This study intends to examine the effect of government support on establishing an entrepreneurial culture along with the role of education institutions support acting as moderator. Data was gathered through a self-structured questionnaire from 1200 final year students of higher education institutions in Khyber Pakhtunkhwa (Pakistan) using the proportional allocation method. Simple regression and Process approach were used for data analysis. The findings reveal that government support has a significant positive effect on the entrepreneurial culture of Pakistan. Moreover, the educational institutions support significantly moderates the relationship between government support and entrepreneurial culture, thereby highlighting one of the underlying mechanisms through which the government may extend its influence for enabling an entrepreneurial culture. This research holds if the government and higher education institutions play their role in promoting an entrepreneurial culture, it will lead students towards a business-oriented approach to become entrepreneurs and job creators rather than job seekers.


2016 ◽  
Vol 5 (3) ◽  
pp. 6-14 ◽  
Author(s):  
Никулина ◽  
Yu. Nikulina

Relevance of work is caused by the fact that now the integrated approach to system of professional orientation work with youth starting with the entrant becomes one of important tasks for higher education institutions and finishing the graduate taking into account their personal opportunities and abilities, and also a state and prospects of development of regional economy and labor market. In article functions of the main subjects on career guidance of youth in general are considered and the emphasis for a role of higher education institutions in this direction is placed. Results of research of preferences of entrants are given in the choice of educational services, an assessment of efficiency of professional orientation work in the region, conclusions are drawn. Need of development of the Concept of professional orientation work of higher educational institutions of the Orenburg region with youth is proved. The principles are formulated, the mechanism of realization of professional orientation work is presented and the main directions of improvement of work of higher education institutions of the Orenburg region on career guidance stages are defined.


2021 ◽  
Vol 03 (04) ◽  
pp. 129-137
Author(s):  
Rawan Wael SIAJ

The purpose of this study to identify the challenges facing the participation of Palestinian women in assuming higher educational leadership positions in the various Palestinian educational institutions and higher education institutions. The study shed light on possible ways to overcome these challenges. The sample of the study consisted of twelve Palestinian women working in different institutions with different job titles, and they were chosen in an intentional and accessible way. To achieve the objectives of the study, a qualitative approach was used to answer the study questions. The semi-closed interview tool was used, and the responses of the respondents were organized into patterns and answers. The results of the study showed a great similarity between the challenges that Palestinian women face locally and the challenges that face women in different countries globally. Such as the lack of awareness of women themselves about their rights, unprofessional jealousy among women themselves at work, lack of societal support for women and underestimating the importance of their roles, the stereotype of women resulting from a defect in the value system and upbringing among members of society, the spread of violence towards women in conservative cities, and other defects in administrative organization within some educational institutions. But what distinguished the reality of the challenges was the current political situation under the Israeli occupation, which constituted an additional obstacle. Such as the difficulty of moving and traveling freely is the long hours that women spend in the racist Israeli security check stations that are scattered between cities and governorates. In light of the results of the study, the researcher concluded a set of recommendations, the most important of which are: Work to empower Palestinian women in their work by holding courses and workshops that seek to increase Palestinian women's knowledge of their rights, raise their confidence in themselves and their work, and hold community courses within various higher education institutions that will clarify the importance of the role of women in society and work to change the negative stereotype they have towards women, And work on issuing regulations and legislation that would allocate free hours for women to be able to write and produce scientifically. Challenges of Palestinian Women's Participation, Educational Leadership Centers.


Author(s):  
Dodo Suhada Dodo Suhada ◽  
Hisam Ahyani ◽  
Syamsudin ◽  
Sartono

The importance of the Role of Organizational Motivation in Managing Private Islamic Educational Institutions, especially in Era 4.0 is a necessity, where many private Islamic higher education institutions are now established to compete with each other, where the 4.0 era (disruption) which is now present in the midst of Society 5.0 needs a strategy specifically to maintain the existence in every private Islamic higher education institution. The purpose of this study is to find out the implementation of organizational motivation by managers of private Islamic universities in managing private Islamic educational institutions in Era 4.0 so that they can still exist and be able to compete; To find out what obstacles are faced by managers of private Islamic universities in maintaining the existence of their institutions in Era 4.0; and to find out the solutions offered to overcome these obstacles. The method used in this research is library research, with data sources obtained from various literature books, journals, internet related to the Urgency of the Role of Organizational Motivation by managers of private Islamic universities in Indonesia in Managing their Institutions in Era 4.0. The results show that the success of a manager of a private Islamic higher education institution is the ability of higher education managers to manage the institutions they lead, one of which is through the role of motivation for the human resources they manage and using a unique and attractive management model in order to improve the performance of human resources, facilities, facilities and adequate infrastructure to be able to compete with other private Islamic higher education institutions in Indonesia.


2021 ◽  
Vol 20 (2) ◽  
pp. 63
Author(s):  
Mayara Régia Sousa de Melo

A responsabilidade socioambiental é um conceito complementar e crescente em discussões, tanto no âmbito organizacional quanto educacional. A pesquisa é de caráter bibliográfico, cuja coleta de dados foi realizada por meio de revisão da literatura corrente sobre o tema estudado em periódicos como Google Acadêmico, Scielo e Capes, bem como em sites das próprias instituições de ensino objeto do estudo: Universidade Federal do Maranhão (UFMA), Universidade Estadual do Maranhão (UEMA), Faculdade Pitágoras, Centro Universitário do Maranhão (CEUMA), Faculdade ISL WYDEN, Universidade Dom Bosco (UNDB). O objetivo geral buscou identificar o impacto das ações de responsabilidade socioambiental para as comunidades circunvizinhas das respectivas instituições de ensino superior analisadas e os objetivos específicos visavam explorar ainda mais a problemática, por meio dos seguintes pontos: identificar as ações realizadas e fomentadas pelas instituições de ensino superior no âmbito da responsabilidade socioambiental; verificar a participação dos discentes nas ações realizadas e analisar os efeitos gerados nas comunidades beneficiadas. Foram identificadas ações sociais e projetos voltados para o tema de responsabilidade social e ambiental em todas as universidades comparadas, porém em algumas o grau de envolvimento dos discentes e da comunidade externa é mínimo, como no caso das universidades públicas analisadas, enquanto nas faculdades particulares o envolvimento da comunidade acadêmica e externa, em geral, é muito maior e contínuo. O impacto gerado nas comunidades é perceptível por meio das ações de responsabilidade social desenvolvidas pelas instituições, especialmente pela Universidade CEUMA, ISL Wyden e Faculdade Pitágoras, que englobam a participação ativa de seus discentes nas ações promovidas, maximizando o papel da aprendizagem prática e formação cívica.AbstractSocio-environmental responsibility is a complementary and growing concept indiscussions, both in the organizational and educational spheres. The research isbibliographic in nature, whose data collection was carried out by reviewing thecurrent literature on the topic studied in journals such as Google Scholar, Scielo and Capes, as well as on the websites of the educational institutions object of the study: Universidade Federal do Maranhão (UFMA), Universidade Estadual do Maranhão (UEMA), Faculdade Pitágoras, Centro Universitário do Maranhão (CEUMA), Faculdade ISL WYDEN, Universidade Dom Bosco (UNDB). The general objective sought to identify the impact of social and environmental responsibility actions for the surrounding communities of the respective higher education institutions analyzed and the specific objectives aimed to further explore the problem, through the following points: to identify the actions carried out and promoted by educational institutions superior in the scope of socio-environmental responsibility; verify the participation of students in the actions carried out and analyze the effects generated in the benefited communities. Social actions and projects focused on the theme of social and environmental responsibility were identified in all the universities compared, howeverin some the degree of involvement of students and the external community isminimal, as in the case of the public universities analyzed, while in private colleges the The involvement of the academic and external community, in general, is much greater and continuous. The impact generated in the communities is noticeable through the social responsibility actions developed by the institutions, especially by the CEUMA University, ISL Wyden and Faculdade Pitágoras, which include the active participation of their students in the actions promoted, maximizing the role of practical learning and civic training.


2008 ◽  
Vol 23 (2) ◽  
pp. 183-198 ◽  
Author(s):  
Firoozeh Ghaffari ◽  
Orthodoxia Kyriacou ◽  
Ross Brennan

Accounting education researchers, as well as practitioners, have identified the need for ethics in the accounting curriculum. This paper explores efforts of U.K. higher education institutions to integrate ethics into the accounting curriculum. Specifically, our survey of U.K. educational institutions suggests that ethics is widely included in the accounting curriculum and is predominantly taught in upper-division courses, especially in financial accounting and auditing. Our survey results also indicate that a substantial minority of U.K. universities see recent accounting scandals as a driving force behind the inclusion of ethics in the curriculum. Finally, our survey results suggest that, while most U.K. universities include ethics in the accounting curriculum, different factors influence curriculum design across university types.


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