scholarly journals Accounting Education: a theoretical overview

2021 ◽  
Vol 5 (1) ◽  
pp. 1-11
Author(s):  
Khadidja REDDA ◽  
Zakarya KHALFALLAH
Keyword(s):  
Organizational Structure ◽  
Methodological Approach ◽  
Education And Training ◽  
Accounting Education ◽  
Decision Makers ◽  
The Other ◽  
Education Standards ◽  
The One ◽  
And Training ◽  
Theoretical Overview

The main purpose of this paper is to highlight the Accounting Education as a real asset that must continually evolve in order to best prepare future professionals on accounting for the new requirements imposed by technology and globalization. To do this, a descriptive methodological approach has been deployed to present Accounting Education Standards (IESs), which are developed by the International Accounting Education Standards Board (IAESB). These standards are influencing Accounting Education and training worldwide. The goal of the IESs is to ensure that economic decision makers can rely on the competence of professional accountants regardless of the country where the accountants received their education and training. Two major lessons emerge from this study. On the one hand, that the organizational structure, globalization and technology impact the skills needs of the accountancy profession and, on the other hand, there is a gap between the training provided and the needs of the profession

The International Accounting Education Standards Board: Influencing Global Accounting Education

2012 ◽  
Vol 27 (3) ◽  
pp. 743-750 ◽  
Author(s):  
David McPeak ◽  
Karen V. Pincus ◽  
Gary L. Sundem
Keyword(s):  
Education And Training ◽  
International Federation ◽  
Accounting Education ◽  
Decision Makers ◽  
International Accounting ◽  
Education Standards ◽  
Setting Process ◽  
The World ◽  
Other Information ◽  
And Training

ABSTRACT The purpose of this paper is to make readers aware of Accounting Education Standards (IESs), which are developed by the International Accounting Education Standards Board (IAESB). These standards are influencing accounting education and training worldwide. Less than a decade old, the IESs are enforced through the member bodies of the International Federation of Accountants (IFAC) and professional accountancy organizations throughout the world. The goal of the IESs is to ensure that economic decision makers can rely on the competence of professional accountants regardless of the country where the accountants received their education and training. Differing cultures, languages, and social, educational, and legal systems pose a challenge for developing a globally applicable set of international accounting education standards. Accounting educators can help the IAESB meet this challenge by responding to IAESB exposure drafts, undertaking research relevant to issues being addressed by the IAESB, becoming directly involved in the standard-setting process, and using IAESB standards, practice statements, information papers, and other information on the education and training of professional accountants in developing, assessing, and evolving accounting education programs.

scholarly journals Analisis Implementasi Pelayanan Pada Penyelenggaraan Diklat Di Ppsdma (Studi Kasus Pada Diklat Teknis Pelaksana I Tahun 2018 di Bandung dan Cisolok)

2021 ◽  
Vol 3 (1) ◽  
pp. 13-20
Author(s):  
Ganjar Hermadi
Keyword(s):  
Research Method ◽  
Education And Training ◽  
The Other ◽  
The Future ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
The One ◽  
Training Services ◽  
And Training

Implementation of services, especially in education and training services has not run optimally. Especially if the training is held in two different locations, Bandung and Cisolok. The purpose of this study is to analyze the implementation of education and training services in Diklat Teknis Pelaksana I (TP I) in 2018 held in Bandung and Cisolok, Sukabumi. The research method uses a qualitative descriptive approach based on the author's observations as one of the instructors in the training and analysis of the results of the evaluation of the training implementation and an interview. The informant is the one of the training officer that involved at Diklat TP I. The expected results of the study are recommendations for better implementation of Diklat TP I in the future and the implementation of education and training in the PPSDMA in general. The other expected results of this study is to be a reference for the implementation of training that is more optimal in accordance with the services applicable in PPSDMA. ABSTRAKImplementasi pelayanan, khususnya pada pelayanan diklat belum berjalan secara optimal. Terlebih jika penyelenggaraan diklat dilaksanakan didua lokasi yang berbeda Bandung dan Cisolok. Tujuan penelitian ini adalah menganalisa implementasi pelayanan diklat pada Diklat Teknis Pelaksana I (TP I) pada 2018 di Bandung dan Cisolok, Sukabumi. Metode penelitian menggunakan pendekatan deskriptif kualitatif berdasarkan pengamatan penulis sebagai salah satu pengajar pada diklat tersebut dan analisis data hasil evaluasi penyelenggaraan diklat serta wawancara. Informan penelitian adalah salah satu petugas di bidang penyelenggaraan diklat yang terlibat pada Diklat TP I. Hasil yang diharapkan dari penelitian ini adalah rekomendasi untuk pelaksanaan Diklat TP I yang lebih baik di masa depan dan penyelenggaraan diklat di PPSDMA secara umum. Hasil lain yang diharapkan adalah penelitian ini bisa menjadi referensi untuk pelaksanaan pelatihan yang lebih optimal sesuai dengan pelayanan yang berlaku di PPSDMA.

scholarly journals Overqualification as misrecognition

2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Sergio R. Clavero
Keyword(s):  
Labor Market ◽  
Social Institutions ◽  
Education And Training ◽  
The Other ◽  
Other Hand ◽  
Social Esteem ◽  
The One ◽  
And Training

AbstractThis paper aims to examine the phenomenon of overqualification by confronting two distinct notions surrounding what constitutes a praiseworthy achievement. On the one hand, the model that operates de facto in the contemporary labor market understands the notion of achievement in instrumental, competitive and individual terms. On the other hand, another model, which lays the foundation for workers’ demands for recognition, is wider than the former one and considers workers’ qualifications as standalone achievements. In my view, the experience of overqualification as misrecognition is based on the huge and ever-increasing amount of effort and resources that individuals must invest into their education and training processes, as well as on the fact that social institutions publicly and explicitly regulate, encourage and promote these processes. I conclude with a brief analysis of the main structural cause of this mismatch between demanded and obtained recognition, namely, the system is unable to generate enough social esteem to proportionally recognize the capacities that the system itself pushes workers to develop.

Challenges of Media Education Standards in Georgia

2017 ◽  
Vol 2 (2) ◽  
Author(s):  
Marine Vekua
Keyword(s):  
Working Conditions ◽  
Teaching Methods ◽  
International Standards ◽  
The Other ◽  
Historical Background ◽  
Journalism Education ◽  
Education Standards ◽  
Modern Media ◽  
The One ◽  
The Right

The main goal of this research is to determine whether the journalism education of the leading media schools inGeorgia is adequate to modern media market’s demands and challenges. The right answer to this main questionwas found after analyzing Georgian media market’s demands, on the one hand, and, on the other hand, differentaspects of journalism education in Georgia: the historical background, development trends, evaluation ofeducational programs and curricula designs, reflection of international standards in teaching methods, studyingand working conditions.

scholarly journals Human autonomy, technological automation (and reverse)

AI & Society ◽  
2021 ◽  
Author(s):  
Simona Chiodo
Keyword(s):  
Autonomous Vehicles ◽  
Decision Makers ◽  
The Other ◽  
Individual Responsibility ◽  
Individual Autonomy ◽  
Moral Decision ◽  
Philosophical Perspective ◽  
Other Hand ◽  
Human Autonomy ◽  
The One

AbstractWe continuously talk about autonomous technologies. But how can words qualifying technologies be the very same words chosen by Kant to define what is essentially human, i.e. being autonomous? The article focuses on a possible answer by reflecting upon both etymological and philosophical issues, as well as upon the case of autonomous vehicles. Most interestingly, on the one hand, we have the notion of (human) “autonomy”, meaning that there is a “law” that is “self-given”, and, on the other hand, we have the notion of (technological) “automation”, meaning that there is something “offhand” that is “self-given”. Yet, we are experiencing a kind of twofold shift: on the one hand, the shift from defining technologies in terms of automation to defining technologies in terms of autonomy and, on the other hand, the shift from defining humans in terms of autonomy to defining humans in terms of automation. From a philosophical perspective, the shift may mean that we are trying to escape precisely from what autonomy founds, i.e. individual responsibility of humans that, in the Western culture, have been defined for millennia as rational and moral decision-makers, even when their decisions have been the toughest. More precisely, the shift may mean that we are using technologies, and in particular emerging algorithmic technologies, as scapegoats that bear responsibility for us by making decisions for us. Moreover, if we consider the kind of emerging algorithmic technologies that increasingly surround us, starting from autonomous vehicles, then we may argue that we also seem to create a kind of technological divine that, by being always with us through its immanent omnipresence, omniscience, omnipotence and inscrutability, can always be our technological scapegoat freeing us from the most unbearable burden of individual responsibility resulting from individual autonomy.

Information Security Aspect of Operational Risk Management

2009 ◽  
Vol 1 (2) ◽  
pp. 45-60 ◽  
Author(s):  
Janusz Zawiła-Niedźwiecki ◽  
Maciej Byczkowski
Keyword(s):  
Risk Management ◽  
Information Security ◽  
Organizational Structure ◽  
Operational Risk ◽  
The Other ◽  
Security Measures ◽  
Operational Risk Management ◽  
Hand Shaping ◽  
Product Service ◽  
The One

Information Security Aspect of Operational Risk ManagementImproving organization means on the one hand searching for adequate product (service) matched to the market, on the other hand shaping the ability to react on risks caused by that activity. The second should consist of identifying and estimating types of risk, and consequently creating solutions securing from possible forms of it's realization (disturbances), following rules of rational choice of security measures as seen in their relation to costs and effectiveness. Activities of creating the security measures should be organized as constantly developing and perfecting and as such they need formal place in organizational structure and rules of management

scholarly journals Identificação de Unidades de Paisagem: metodologia aplicada a Portugal Continental

Finisterra ◽  
2012 ◽  
Vol 36 (72) ◽  
Author(s):  
Teresa Pinto Correia ◽  
António Cancela Abreu ◽  
Rosário Oliveira
Keyword(s):  
Spatial Planning ◽  
Satellite Images ◽  
Methodological Approach ◽  
Subjective Assessment ◽  
The Other ◽  
Field Surveys ◽  
Flexible Approach ◽  
Landscape Units ◽  
The One ◽  
The University

IDENTIFICATION AND CHARACTERISATION OF LANDSCAPE IN PORTUGAL –This paper presents the concepts and methodology used in the study «Identification and characterisation of landscape in continental Portugal» undertaken by theDepartment of Landscape and Biophysical Planning of the University of Evora for the General Directorate for Spatial Planning and Urban Development (DGOT-DU) at the Ministry of the Environment and Spatial Planning, between 1999 and 2001. On the one hand, the methodological approach developed is based on the methodologies used recently for the same purpose in different European countries and on the way landscape has been considered in various European documents in the last years. On the other hand, it is also based on the team’s concern to approach the landscape as an holistic entity, and to examine its various components: ecological, cultural, socio-economic and sensorial. The set aim has been to define landscape units and to characterize these units in relation to the present landscape and the recorded trends, related problems and possibilities. Thus, the cartography relative to selected variables has been combined and related to satellite images and field surveys. The results of cross-referencing all this information has than been combined with expert examination of landscape coherence and character within each unit. The assessment was completed after careful bibliographic research and consultation with regional experts. The result is a flexible approach that combines objective analysis with a more subjective assessment, which the team considered fundamental for a true understanding of landscape.

scholarly journals RADIATION HYGIENIC ASPECTS OF THE SAFETY CONTROL OF THE PERSONNEL

2019 ◽  
Vol 96 (9) ◽  
pp. 878-882
Author(s):  
Anatoly V. Simakov ◽  
Yu. V. Abramov ◽  
N. L. Proskuryakova
Keyword(s):  
Radiation Protection ◽  
Occupational Safety ◽  
Radiation Safety ◽  
Education And Training ◽  
Safety Control ◽  
Managerial Decisions ◽  
The One ◽  
Analytical System ◽  
And Training ◽  
Selection Of

Control of the radiation safety of workers is the one of the principal tasks of regulatory bodies responsible for the radiation safety and protection. This task is solved through the implementation of a set of organizational and technical measures, including:1) Organization and the execution of radiation monitoring; 2) Prediction of exposure doses to workers; 3) Selection of workers for the execution of radiation hazardous operations including emergency remedial works; 4) Planning of activities to implement the principle of the optimization of radiation protection; 6) Development and establishment of reference levels of exposure to radiation factors; 5) Organization of education and training of the personnel; 7) Continuous improvement of the occupational safety culture etc. The paper describes main actions of the management of radiation facilities aimed at the implementation of the above mentioned measures. Special attention is paid to the selection of the personnel of the required qualifications, possessing a sufficient reserve of an individual dose, to carry out radiation hazardous operations, to predict radiation doses to justify the development of the necessary protective measures and to plan actions to implement the principle of optimization of the radiation protection. The active use of the computer information and analytical system for the management of the protection from the occupational radiation is recommended. This system should include: 1. Database of individual occupational doses; 2. Database of radiation parameters characterizing the situation in workshops and at the industrial site of the radiation facility; 3. Software package for education and training of the personnel. The making of managerial decisions for the radiation protection of the personnel is aimed at increasing in the occupational reliability and, ultimately, improving the safety of radiation facilities, maintaining health and increasing the professional longevity of workers.

scholarly journals Insurgent Citizenship and Sustained Resistance of a Local Taxi Association

2019 ◽  
Vol 14 (4) ◽  
pp. 168-185
Author(s):  
Sethulego Z. Matebesi
Keyword(s):  
Organizational Structure ◽  
Conceptual Framework ◽  
The Other ◽  
Government Policies ◽  
Development Projects ◽  
Intermodal Transport ◽  
Infrastructural Development ◽  
Growing Body ◽  
The One ◽  
Conflictual Relationship

A growing body of literature on urban and grassroots social movements is replete with case studies of citizens mobilizing against infrastructural development projects. These mobilizations, known as insurgent citizenship—the participation in alternative channels of political expression—take different forms and have various impacts. An investigation into the case of the mobilizing agenda of the Greater Bloemfontein Taxi Association (GBTA) against using a costly intermodal transport facility in Bloemfontein is aimed at highlighting the often neglected dilemma of how powerless citizens—for example, taxi owners—respond to state hegemony. Theoretically, the article is grounded in the conceptual framework of insurgent citizenship and, empirically, draws on narratives of a range of participants. The findings provide an understanding of the importance of organizational structure and leadership in the sustained insurgent action by the GBTA. It is argued that the insurgent action by the GBTA is produced mainly by—on the one hand—the conflictual relationship between government policies and practices and—on the other hand—grassroots resistance to their exclusionary and marginalizing effects. Furthermore, the findings elucidate that insurgent practice may be driven by neoliberal principles of competition, profit, and entrepreneurship.

scholarly journals The Figure of Distrust: Prince A.S. Menshikov in the Maritime Department during the Period of Reforms, 1826–1828

2020 ◽  
Vol 4 (3) ◽  
pp. 702-733
Author(s):  
Kseniya V. Donik
Keyword(s):  
Methodological Approach ◽  
The Other ◽  
General Situation ◽  
Functional Characteristics ◽  
Problem Context ◽  
Agent Based ◽  
The One ◽  
First Time ◽  
Official Records

The article considers the role of Prince A. Menshikov as a specific type of agent of supreme authority in the process of reforming the maritime administration. The problem context of reforms resulted from the involvement of the naval generals and officials in abuses, which was a consequence of nepotism and unrest in the navy. The involvement of sailors in the Decembrist revolt significantly affected the attitude of the tsar to the general situation in the naval environment. Distrustful of the existing naval administration, Nicholas I needed an intermediary who would implement his idea of the arrangement of the navy on the one hand, and provide him with an objective “impartial” account of maritime problems, on the other hand. As a result of that, Adjutant General Prince A. Menshikov, who had had nothing to do with the naval service earlier, joined the navy to become the monarch’s agent in charge of the naval issues in the bodies of autocratic authority. The objective of the article is to identify the functions of such an agent based on the example of the Maritime Department. The sources of the article include official records and personal documents, some of which are introduced into scientific circulation for the first time. The principal methodological approach to the problem under study is an attempt to bring the appointment of Menshikov beyond the scope of narrow departmental history which was based on the unmotivated decision of the emperor and to propose an interpretation of the events in the context of tsarist government via agents, which has already been described in historiography. The author makes a conclusion about the interconnection between the crisis in the naval department, the attitude of the supreme authority towards it, and the appearance of the monarch’s agent with a number of his own functional characteristics.

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