scholarly journals Higher education in the IPSAS implementation process: A comparative study between Brazil and Mexico

2021 ◽  
Vol 10 (9) ◽  
pp. e19510918059
Author(s):  
Fernando Gentil de Souza ◽  
Débora de Oliveira Barros ◽  
Laura Margarita Medina Celis ◽  
Jamille Carla Oliveira Araújo
Keyword(s):  
Higher Education ◽  
Public Sector ◽  
Implementation Process ◽  
Public Institutions ◽  
Institutions Of Higher Education ◽  
Institutional Legitimacy ◽  
The Public ◽  
Documentary Analysis ◽  
Emerging Trends ◽  
Public Sector Accounting

The Brazil and Mexico started their International Public Sector Accounting Standards (IPSAS) IPSAS adoption strategies in 2008 and consider the importance of the accountant role in this process and the existence of specific undergraduate Accounting programmes in the two countries. This study aims to compare the offer of courses about public sector accounting in public institutions of higher education in these countries during year 2018 & 2019, under Institutional Theory perspective. The methodology of this article consists of a documentary analysis of the curricula in force of website of the Public Institutions of Higher Education (PIHE) of each federative entity of Brazil and Mexico. The results show great diversity in the offer of disciplines among the 76 Brazilian and in the 39 Mexican institutions, with an average of only 3 and 1,3 courses by each country respectively. In Brazil, every institution has at least one mandatory Public Sector Accounting discipline, whilst only 28 Mexican institutions offer as obligatory. If institutional legitimacy consider education in Mexican and Brazilian IPSAS adoption strategies, the diffusion of IPSAS accrual accounting information will account for a huge network of more than 1000 of people involved. Furthermore, it highlights the weakness of the public sector approach to develop professional skills (normative isomorphism) in line with emerging trends in Public Sector Accounting for transparency. This article contributes to show what has been considered from the perspective of higher education of future public sector accounting professionals aligned with the IPSAS adoption strategies that involve Brazil and Mexico.

scholarly journals Las políticas hacia los académicos en las últimas décadas

2012 ◽  
pp. 49-120
Author(s):  
Rocio Grediaga Kuri
Keyword(s):  
Higher Education ◽  
Public Institutions ◽  
Institutional Commitment ◽  
Educación Superior ◽  
Institutions Of Higher Education ◽  
The Public ◽  
Educacion Superior ◽  
Disciplinary Diversity ◽  
Conditions Of Work

El trabajo de investigación que se reporta busca hacer observables los posibles cambios en las trayectorias y perfiles del personal académico que podían atribuirse a la aparición e implementación, en la mayor parte de las Instituciones de Educación Superior públicas del país, de programas que tenían como objetivo el mejoramiento de los perfiles formativos, de producción e inserción internacional de los académicos, y que emplearon diferentes mecanismos de evaluación, diferenciación de ingresos y apoyos a la continuación de su formación. A través de definir una periodización que reflejara la aparición y modificaciones de dichas medidas, la propuesta de una tipología de las instituciones de educación superior y la adopción de una forma de organizar la diversidad disciplinaria, se intentaron controlar analíticamente los efectos paralelos que estos aspectos pudieran tener en la variación de condiciones de trabajo y socialización de los académicos. Con esta forma de organizar la diversidad se analizaron la evolución formativa, la combinación de actividades, el uso del tiempo, las opiniones y los resultados reportados por los académicos del país en la encuesta aplicada en 2001. Finalmente, en el trabajo que se presenta se subrayan algunos de los logros, tensiones y riesgos que parecen derivarse de las lógicas coexistentes en los mecanismos impulsados, especialmente en los ámbitos del compromiso institucional y la renovación de la planta académica actual.AbstractThe work of investigation that is reported looks for making observable the possible changes in the trajectories and profiles of the academic personal that could be attributed to the appearance and implementation, in most of the public Institutions of Higher Education of the country, of programs which  had like objective the improvement of the formative profiles, of production and international insertion of the academics, and that used different mechanisms from evaluation, differentiation of income and supports to the continuation of their formation. Through defining a periodization that reflected the appearance and modifications of these measures, the proposal of a typology of the institutions of higher education and the adoption of a form to organize the disciplinary diversity, were tried analytically to control the parallel effects that these aspects could have in the variation of conditions of work and socialization of the academics. With this form to organize the diversity were analyzed the formative evolution, the combination of activities, the use of the time, the opinions and the results reported by the academics of the country in the survey applied in 2001. Finally, this work emphasizes some of the profits, tensions and risks that seem to derive themselves from the coexisting logics in the impelled mechanisms, especially in the scopes of the institutional commitment and the renovation of the present academic plant.

scholarly journals Limits of exercising the rights to leasing out property by public institutions of higher education

2020 ◽  
pp. 7-12
Author(s):  
Mykola Moroz
Keyword(s):  
Higher Education ◽  
Real Estate ◽  
Educational Institution ◽  
Public Institutions ◽  
Educational Institutions ◽  
Institutions Of Higher Education ◽  
Higher Educational Institutions ◽  
The Public ◽  
Higher Educational ◽  
The Right

Problem setting. Leasing out property that is involved in educational, academic, training and production, scientific activities by the public institutions of higher education often leads to violation of the rights of other participants in educational activities. They are sure to be a result of violating the limits, established by the current legislation, of exercising the rights to leasing out property by the public institutions of higher educational. Analysis of recent researches and publications. The issues of state property lease have been studied by many scholars. Basic research in this area has been conducted by I. Spasibo-Fatieieva, O. Lipetsker, Ye.Kazarenko, V. Steshenko, M. Pronina, S. Puhinsky, T. Potapenkova, Yu.Basin, D. levenson, N. Khashchivska, N. Milovska and other scientists. Target of research. The aim of the paper is a comprehensive study and analysis of the limits of exercising the rights by the public institutions of higher education to leasing out their own property. To achieve this goal the following tasks should be solved: 1) to define the limits of exercising the rights by the public institutions of higher education to leasing out their own property; 2) to determine the legal consequences of concluding lease agreements by the public higher educational institutions in violation of current legislation. Article’s main body. The article conducts a general study and analysis of the right of the public institutions of higher education to lease property. The author emphasizes that public higher educational institutions have the right to lease out only real estate and other individually identified property. The legal consequences of concluding lease agreements by public higher educational institutions in violation of the current legislation have been studied. Conclusions and prospects for the development. Summarizing the results of the study we can formulate the following conclusions. The public institutions of higher education have the right to lease out real estate and other individually determined property in the manner prescribed by law and subject to statutory restrictions (without the right of redemption and sublease, when it does not worsen the social and living conditions of persons studying or working in the educational institution). While leasing the property, the public higher educational institution realizes primarily their own property interests, at the same time, indirectly realizing the property interests of the state. If the lease agreement of real estate and other individually determined property of higher educational institutions is recognized as invalid, it may be recognized as invalid only for the future.

scholarly journals Venezuelan Higher Education: The Chavez Revolution

2015 ◽  
Author(s):  
Daniel Levy
Keyword(s):  
Higher Education ◽  
Latin America ◽  
Public Sector ◽  
Private Universities ◽  
Institutions Of Higher Education ◽  
Private Institutions ◽  
Public And Private ◽  
The Public ◽  
History Of

Hugo Chavez's clash with Venezuelan higher education is a vivid present-day example of a history of confrontation between leftist, populist regimes and higher education in Latin America. Chavez has transformed the public sector through creation and expansion of new universities. Chavez's policies have alienated the country's private institutions of higher education. Both public and private universities are reduced in importance.

Time to rethink public sector accounting education? A practitioner’s perspective

2020 ◽  
Vol 32 (3) ◽  
pp. 505-509
Author(s):  
Jens Heiling
Keyword(s):  
Higher Education ◽  
Public Sector ◽  
Accounting Education ◽  
Content Type ◽  
The Public ◽  
Study Programme ◽  
Public Sector Accounting ◽  
Full Study ◽  
Change Projects ◽  
Master Level

PurposePublic sector accounting (PSA) education has recently become the focus of scholars and practitioners alike. The article aims to reflect on PSA education from a practitioner’s perspective. Based on the author's experiences with accounting change projects in the public sector and teaching PSA education at different higher education institutions (HEIs) and levels, possible implications are derived for PSA education.Design/methodology/approachThe article represents a viewpoint by a practitioner. Examples of selected practical PSA issues are used to derive implications for PSA education.FindingsThe author suggests that it is likely time to rethink the design of PSA education in higher education. The growing complexities of PSA as well as its interdisciplinarity make it necessary that a full study programme at master level is needed to cover the requirements in practice and prepare graduates for the challenges lying ahead.Practical implicationsThe author finds that there is a possible gap in PSA education. Study programmes on PSA/PFM at master level are needed to cover the requirements in practice and prepare graduates for the challenges lying ahead.Originality/valueThe author contributes to the growing body of literature on PSA education by offering a practitioner’s perspective on the issue.

The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?

2017 ◽  
pp. 5-29 ◽  
Author(s):  
Cristian Carini ◽  
Laura Rocca ◽  
Claudio Teodori ◽  
Monica Veneziani
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Accounting Standards ◽  
Financial Statements ◽  
Consolidated Financial Statements ◽  
The Public ◽  
Financial Accountability ◽  
Public Sector Accounting ◽  
Definition Of ◽  
Reporting Entity

The European Commission initiated a discussion on the expediency of using the International Public Sector Accounting Standards (IPSAS), based on the IAS/IFRS, as a common base for harmonizing the public sector accounting systems of the member states. However, literature suggests that accounting is not neutral with respect to the economic, social and political dimensions. In the perspective of evolution of the accounting regulation outlined, balanced between accountability, with the need to represent phenomena for reporting pur-poses, and decisionmaking issues, which concentrates on the quantitative importance of the values, the paper aims to analyse the effects of the application of different criteria for the definition of the reporting entity of the local government consolidated financial statements (CFS). The Italian PCA 4/4, the test of control and the financial accountability approaches are examined. The evidence that emerged from the case studies examined identifies several criticalities in the Italian PCA 4/4 and support the thesis that the financial accountability approach is more effective in providing a complete representation of the public resources entrusted to and managed by the group, whereas the control approach better approximates quantification of the group results in terms of central government surveillance. The analysis highlights the importance of the post implementation review period and the opportunity to contextualize the adoption of the consolidated financial statement in the broader spectrum of the accounting harmonization process, participating in the process of definition of the European Public Sector Accounting Standards (EPSAS).

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.

Influence of the characteristics of competences on the employability of graduates of Higher Education Institutions

2020 ◽  
Vol 3 (3) ◽  
Author(s):  
Miguel Cueva Zavala
Keyword(s):  
Higher Education ◽  
Labor Market ◽  
Public Sector ◽  
Human Resources ◽  
Human Resource ◽  
Higher Education Institutions ◽  
Education Institution ◽  
Institutions Of Higher Education ◽  
Contemporary World ◽  
Active Population

This research has a singular and notable importance, because if something should concern a Higher Education Institution, it is knowing what is the destiny within society of the human resource trained in its classrooms, that product that the institution delivers to the community who are its graduates and professionals. For the Institutions of Higher Education it is satisfactory on the part of employers, that the training received in the Institution of Higher Education is indicated, that the majority of graduates and professionals are incorporated into the occupational market; that is to say; some exercise their profession and others do it in occupations that do not correspond to their profession, which is justified, being aware that one of the great problems of the contemporary world is undoubtedly the lack of demand for human resources for stable work, which according to Authorized and reliable studies of every 10 people who join the economically active population, only 3 have real possibilities of fully joining the labor market, either in the private or public sector.

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