scholarly journals Identification of Key Factors for Selection of Accounting Specialization by Students at Public Higher Education Institutions in Bosnia and Herzegovina

2021 ◽  
Vol 23 (1) ◽  
pp. 5-29
Author(s):  
Amra Gadžo ◽  
◽  
Benina Veledar ◽  
Srđan Lalić ◽  
◽  
...  

The paper aims to investigate the influencing factors for the choice of accounting specialization by students at ten public higher education institutions in Bosnia and Herzegovina (BiH). In addition to the above, the paper also explores the gender structure of the students, the type of secondary education, the time of making the decision to choose the field of accounting, and planned future training in accounting. The research sample consisted of 253 respondents, and data collection was performed by electronic survey through distance learning platforms. To identify the key factors in choosing to study accounting, we used the multivariate method of factor analysis of major components. The results of the research point to the existence of four key influencing factors in the selection of accounting specialization: achievement, job fulfillment, the influence of authorities in the field of science and profession, and the influence of parents and friends. Over 77 percent of the students are women, and the students have mostly completed general high schools (gymnasiums) or high schools of economics (92 percent). More than 98 percent of the students plan to continue their training in the field of accounting. The results of the research have practical use in terms of preparation and presentation of accounting policies at public higher education institutions in BiH, given that the reduced number of students has resulted in rival positions among different study areas. The results of the research can also be useful to professional groups in the field of accounting in terms of achieving their strategic goals.

2021 ◽  
Vol 7 (1) ◽  
pp. 160-169
Author(s):  
Mirela Mabić ◽  
Daniela Garbin Praničević

This paper presents the research results on digital maturity in higher education institutions in Bosnia and Herzegovina (BiH). Empirical research was conducted among employees of eight public higher education institutions in spring 2020. Digital maturity was examined through seven dimensions. The results show that higher education institutions in BiH started the digitalization process more than five years ago. They have been continuously working on the digitalization of all business processes and activities. According to employees, on a scale from 1 to 5, digitalization of their higher education institutions is somewhere in the middle (between 3 and 4). The institutions have room for improvement in all dimensions. This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.


2021 ◽  
Vol 13 (2) ◽  
pp. 483
Author(s):  
Libena Tetrevova ◽  
Jan Vavra ◽  
Simona Munzarova

Higher education institutions play a fundamental role in the scientific, economic, social, and cultural development of each and every society. In view of new challenges such as the COVID-19 pandemic, the importance of their social responsibility and ability to effectively communicate the socially–responsible activities which are performed is growing. The aim of this article is to analyze and evaluate the scope and structure of socially-responsible activities communicated on the websites of public higher education institutions operating in a small post-communist country where education plays a traditional role—the Czech Republic, and to formulate recommendations for improvement of the level of communication of social responsibility by higher education institutions. Primary data was obtained using latent analysis of the content of the websites of all public higher education institutions operating in the Czech Republic. The CE3SPA method was applied. The survey which was performed shows that the level of communication of social responsibility by higher education institutions in the Czech Republic is low. Activities in the field of economic and social responsibility are communicated in the greatest scope. On the contrary, activities in the field of environmental responsibility are communicated the least. Public higher education institutions in the Czech Republic should therefore apply the measures proposed in the article, these also being transferrable to practice in other countries.


2016 ◽  
Vol 32 (4) ◽  
pp. 282-295 ◽  
Author(s):  
Geraint Johnes ◽  
John Ruggiero

A number of studies have considered the evaluation of efficiency in higher education institutions. In this paper, we focus on the issue of revenue efficiency, in particular ascertaining the extent to which, given output prices, producers choose the revenue maximising vector of outputs. We then relax the price taking assumption to consider the case in which the market for some outputs is characterised by monopolistic competition. We evaluate efficiencies for English institutions of higher education for the academic year 2012–13 and find considerable variation across institutions in revenue efficiency. The relaxation of the price-taking assumption leads to relatively small changes, in either direction, to the estimated revenue efficiency scores. A number of issues surrounding the modelling process are raised and discussed, including the determination of the demand function for each type of output and the selection of inputs and outputs to be used in the model.


Author(s):  
Mamokgadi Z. Masete ◽  
Chengedzai Mafini

Background: The demand for higher education in South Africa continues to increase, placing pressure on public higher education institutions to satisfy this demand. Supply chain management is one of the practices that may be implemented to ensure that public universities improve their operations and can, therefore, meet the increased demand for higher education in the country.Objectives: This study aimed to explore the barriers to the implementation of supply chain management practices at a South African public university.Method: The study used a qualitative case study approach using a sample of 17 members of management and staff at a South African traditional university in the Limpopo Province. Data were collected using a combination of a focus group discussion and semi-structured in-depth interviews.Results: The study generated eight themes that embody the barriers to the implementation of supply chain management at the institution. These themes were labelled as stakeholder buy-in, knowledge of supply chain management, supply chain systems and processes, procurement policy and practices, implementation of supply chain management, stakeholder change management, human resource management and organisational culture.Conclusion: Various internal barriers impair the implementation of supply chain management practices at the institution. Administration at the institution has invested limited resources, time and initiatives to ensure the successful implementation of supply chain management. The focus should be directed to finding lasting solutions to each of the barriers identified in this study. Further studies should address the issue of external barriers to supply chain management in public higher education institutions.


Author(s):  
Kseniia V Tsytsiura ◽  
Ganna M Romanova

This article focuses on the latest approaches to the effective delivery of distance education for the students of economic specialties in China’s higher education institutions in force majeure circumstances. Distance education was introduced due to the complex global epidemiological situation, unpredictable for the entire world community. The growing role and importance of distance learning in contemporary higher education overall and the education of economists in particular have been outlined. The need to use and constantly upgrade software and distance learning platforms is emphasized. The current Chinese approaches to the provision of the economists’ distance education in higher education institutions are outlined. The efficiency factors of the economists’ distance education in China’s higher education institutions were determined and substantiated. Namely, the following efficiency factors were considered: importance of approbation and implementation of the new interaction methods among the participants of the teaching and learning process, game approach application aimed at the formation of motivation of students to study, the creation and continuous modernization of the informational and educational environment of the university, the provision of a free access to up-to-date digital technology and information and communication learning technologies, the use and efficient combination of distance learning platforms in teaching disciplines, the formation of digital competence of students and teachers, as well as the openness of the colleges and university management and faculty to change. The effectiveness study of distance education provision for the students of economics was experimentally tested. The results of distance learning and teaching during the semester in force majeure circumstances were analyzed on the basis of empirical data from the students’ survey at the Department of Economics of a state-owned Chinese higher education institution. The research findings emphasize the feasibility of studying and analyzing China’s positive experience in the provision of distance learning economic education in force majeure circumstances. Recommendations for the implementation of China's experience in economists’ training in Eastern European universities were elaborated and presented.


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