Ethical Competences in Accounting Higher Education

2011 ◽  
Vol 2 (4) ◽  
pp. 35-46
Author(s):  
M. Àngels Fitó ◽  
Joan Llobet ◽  
Soledad Moya
Keyword(s):  
Higher Education ◽  
Accounting Education ◽  
Ethical Values ◽  
University System ◽  
European Higher Education Area ◽  
Generic Competencies ◽  
Fundamental Part ◽  
Competency Based ◽  
European Higher Education

The integration of the Spanish University System into the European Higher Education Area (EHEA) introduces, among other aspects, competency-based learning (MECD, 2003). For a discipline like accounting this context implies the challenge of introducing ethics into accounting education, since ethical values have been included as a fundamental part of the generic competencies that graduates are required. The following study analyzes, in the light of the importance that academics and professionals give to ethical competences, to which extent universities have committed with ethics, considering the information provided in their respective websites relating their first cycle degrees. The outcomes obtained show the little presence of ethical competencies in the information published in the websites of the offered courses.

Ethical Competences in Accounting Higher Education

2013 ◽  
pp. 105-116
Author(s):  
M. Àngels Fitó ◽  
Joan Llobet ◽  
Soledad Moya
Keyword(s):  
Higher Education ◽  
Accounting Education ◽  
Ethical Values ◽  
University System ◽  
European Higher Education Area ◽  
Generic Competencies ◽  
Fundamental Part ◽  
Competency Based ◽  
European Higher Education

The integration of the Spanish University System into the European Higher Education Area (EHEA) introduces, among other aspects, competency-based learning (MECD, 2003). For a discipline like accounting this context implies the challenge of introducing ethics into accounting education, since ethical values have been included as a fundamental part of the generic competencies that graduates are required. The following study analyzes, in the light of the importance that academics and professionals give to ethical competences, to which extent universities have committed with ethics, considering the information provided in their respective websites relating their first cycle degrees. The outcomes obtained show the little presence of ethical competencies in the information published in the websites of the offered courses.

Acquiring Competencies Through Teamwork Activity

2019 ◽  
pp. 41-56
Author(s):  
Esteban Pérez-Calderón ◽  
María Pache-Durán ◽  
Beatriz Rosado-Cebrián ◽  
Jorge M. Prieto-Ballester ◽  
Patricia Milanés-Montero
Keyword(s):  
Higher Education ◽  
Financial Management ◽  
Crucial Aspect ◽  
European Higher Education Area ◽  
Generic Competencies ◽  
Graduate Employability ◽  
European Higher Education ◽  
The University

Employability is a crucial aspect of the European Higher Education Area. Thus, the overriding aim of curricula is the integration of knowledge (specific competencies) and personal/ occupational skills (generic/ transversal competencies). The teamwork competency is important in achieving the goal of graduate employability. Applied to the case of the financial management subject at the University of Extremadura (Spain), this study analyses the assessments of a group of students and a group of teachers of the use of teamwork activity in the acquisition of knowledge and generic competencies. The findings, both for students and teachers, lead to recommend that the centres quality committees advise the use of teamwork in subjects which do not yet apply this learning methodology.

scholarly journals UNIVERSITY VALUES AT HIGHER EDUCATION INSTITUTIONS OF UKRAINE AND THE POLISH PEOPLE'S REPUBLIC: STUDENTS' VIEW

Osvitolohiya ◽  
2021 ◽  
pp. 45-55
Author(s):  
Olena Protsenko ◽  
Oksana Bulvinska ◽  
Olga Melnychenko ◽  
Yaroslav Kharkhula
Keyword(s):  
Higher Education ◽  
Corporate Culture ◽  
Academic Culture ◽  
Education Institution ◽  
Ethical Values ◽  
The European Union ◽  
Individual Values ◽  
European Higher Education Area ◽  
European Values ◽  
European Higher Education

On the basis of the personal experimental research, a comparative analysis of the students’ attitude at Ukrainian and Polish higher educational institutions to university academic values, has been carried out in the article. It has been noted that the moral and ethical values of academic culture, formulated in the “Declaration concerning Ethical Values and Principles for Higher Education in the Europe Region”, are implemented in all aspects of the universities’ activities, in particular at Polish ones. Ukraine, whose strategic goal is to join the European Union, is reforming its education system in accordance with the values of the European Higher Education Area. It has been emphasized that the system of common values, relationships, norms, habits, traditions, forms of behavior and rituals, not only declared, but also supported by all members of the university community, is an important element of the unique corporate culture of a higher education institution; it determines its organizational success, contributes to education quality improvement. The study, conducted on the basis of the students’ survey at Pedagogical Institute of Kyiv Borys Grinchenko University and the Pedagogical Faculty of the Jesuit University Ignatianum, revealed that Polish students show a greater commitment to European values, which are declared and are consistently implemented in the European Higher Education Area; Ukrainian students are more focused on individual values. These results confirm the differences in the political and axiological status of both countries.

scholarly journals Design Of A Competency-Based Assessment Model In The Field Of Accounting

2012 ◽  
Vol 5 (5) ◽  
pp. 343 ◽  
Author(s):  
Adelaida Ciudad Gomez ◽  
Jesus Valverde Berrocoso
Keyword(s):  
Higher Education ◽  
Business Administration ◽  
Assessment Model ◽  
Financial Accounting ◽  
European Higher Education Area ◽  
Design Activities ◽  
Competency Based ◽  
European Higher Education ◽  
Development Of Competencies ◽  
Competency Based Assessment

This paper presents the phases involved in the design of a methodology to contribute both to the acquisition of competencies and to their assessment in the field of Financial Accounting, within the European Higher Education Area (EHEA) framework, which we call MANagement of COMpetence in the areas of Accounting (MANCOMA). Having selected and defined the competencies to be acquired by students in our subject, we break them down into sub-competencies, and the latter in turn into indicators, allowing us to design activities to be offered to students for the development of competencies and their subsequent assessment. Our work therefore centred on the design of a model for the "Financial Accounting III" subject belonging to the Accounting module of the syllabus for a Degree in Business Administration and Management.

CONCEPTUAL BASES OF ADAPTATION OF UKRAINE’S HIGHER EDUCATION TO THE STANDARDS OF EDUCATION QUALITY OF THE EUROPEAN AREA

2018 ◽  
Author(s):  
Nina Batechko
Keyword(s):  
Higher Education ◽  
Quality Assurance ◽  
European Higher Education Area ◽  
Quality Of Higher Education ◽  
European Area ◽  
European Higher Education ◽  
European Standards ◽  
Conceptual Foundations

The article outlines the conceptual framework for adapting Ukrainian higher education to the Standards and Recommendations for Quality Assurance in the European higher education area. The role of the Bologna Declaration in ensuring the quality of higher education in Europe has been explained. The conceptual foundations and the essence of standards and recommendations on quality assurance in the European higher education area have been defined. The Ukrainian realities of the adaptation of higher education of Ukraine to the educational European standards of quality have been characterized.

THE APPRENTICESHIP IN CRAFT GUILDS IN PREINDUSTRIAL EUROPE: A MODEL FOR ENGINEERING EDUCATION IN THE EUROPEAN HIGHER EDUCATION AREA

10.6036/9821 ◽  
2021 ◽  
Vol 96 (5) ◽  
pp. 460-463
Author(s):  
OSCAR MARTIN LLORENTE
Keyword(s):  
Higher Education ◽  
Engineering Education ◽  
Learning By Doing ◽  
Term Survival ◽  
European Higher Education Area ◽  
Educational Methods ◽  
Apprenticeship Learning ◽  
European Higher Education ◽  
Craft Guilds

This work aims to carry out a comparative study between the apprenticeship system in the craft guilds in preindustrial Europe and the educational methods used in the European Higher Education Area (EHEA), with the aim of highlighting the role, within the field of engineering education in the EHEA, of the practice-driven approach (learning by doing), which yielded excellent results during centuries to craft guilds, since their institutionalized apprenticeship system was one of the reasons for their long-term survival. The transmission of technical skills and associated innovation were effectively supported by craft guilds but not as a main objective and even, sometimes, as a cause of undesired effects (formation of future competitors, revelation of secrets or shift of control over the production process from the owners of skills to the owners of capital. It has been demonstrated that both the organizational modalities or scenarios and the educational methods of the EHEA (except the binomial scenario-method formed by the theoretical class and the master lecture) used in engineering education, have a clear precedent in the preindustrial craft guilds, which emphasize the learning process instead of the teaching process and established, several centuries in advance and without intending to, a model for the EHEA. Keywords: Craft guilds; Apprenticeship; Learning by doing; Engineering education; EEES

scholarly journals ICT skills gap in Spain: Before and after a decade of harmonizing the European Higher Education Area

2019 ◽  
Vol 27 (4) ◽  
pp. 934-942
Author(s):  
Ariadna Llorens Garcia ◽  
Joana d’Arc Prat Farran ◽  
Jasmina Berbegal‐Mirabent
Keyword(s):  
Higher Education ◽  
Skills Gap ◽  
European Higher Education Area ◽  
Ict Skills ◽  
Before And After ◽  
European Higher Education
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