scholarly journals THE APPLICATION OF INTERNATIONAL EDUCATION STANDARDS IN THE ACCOUNTING EDUCATION SYSTEM IN BOSNIA AND HERZEGOVINA

2020 ◽  
Vol 0 (14) ◽  
Author(s):  
Teodor M. Petrović ◽  
Radojko Lukić

The accounting profession is facing high standards in the context of complex business transactions, internationalization of business, application of new information technologies and frequent changes in accounting regulations. In order to respond to many challenges, the accountants must go through quality education, a sound foundation of accounting knowledge, skills and continuous training. International Accounting Standards, International Financial Reporting Standards, and International Education Standards set the benchmarks for designing an initial accountant education program and a continuing learning and professional development program for the accounting profession. The aim of this paper is to investigate and analyze the necessary conditions for obtaining a certificate and license to perform accounting operations in Bosnia and Herzegovina. The analysis of the regulatory framework, the study programs of higher education institutions and the characteristics of the education process, which are related to the acquisition of knowledge and skills for future professional accountants, shows that there are differences in formal education, continuing professional education and training for accountants. The adopted education rules in Bosnia and Herzegovina have created the preconditions for the quality development of future accountants. A high level of expertise and competence is one of the basic conditions and prerequisites for quality accounting performance. The method of analysis and comparison of study programs discovered significant differences in the process of reducing the examinations for acquiring accounting professional titles at higher education institutions in Bosnia and Herzegovina. It was concluded that it is necessary to standardize the system of formal education for professional accountants by developing, adopting and implementing international standards of education by prescribing requirements for entry into professional accounting education programs, initial professional development and continuing professional development of future accountants.

2014 ◽  
Vol 1 (1) ◽  
pp. 25
Author(s):  
Mediha Avdić ◽  
Duška Jović ◽  
Emira Dropić ◽  
Greet Van Malderen ◽  
Rene Schwendimann

The health system and the education of health professionals in Bosnia and Herzegovina (BiH) is primarily focused on curative care and the provision of medical services, which limits the potential of the nursing workforce to respond to current and future health needs of the population. In order to solve these shortcomings are reflected in reduced competence and practice nurses launched a project to strengthen strinstva in BiH. Project leads a consortium made up of local and Swiss partners. In order to analyze the quality of formal higher education of nurses / technicians in BiH, we performed an evaluation of the current situation in the field of higher education of nurses / technicians in BiH in order to identify similarities and differences in terms of implementation of the Bologna process, duration of study, professional competencies that are acquired and coordinate plans and programs with European standards. The analysis included eight higher education institutions / colleges to study nursing and health care (five in FBiH, Sarajevo, Tuzla, Zenica, Mostar, Bihać and three public college in the RS: Banja Luka, Prijedor and Foča). All surveyed higher education institutions offer of qualified graduate nurses / technicians, and graduate medical health care, regardless of whether it comes to a three-year or four-year degree program. In this first systematic study of initial state a large number of questions remained unanswered, and will obtain comprehensive and reliable picture of higher education of nurses and technicians in BiH would need further more detailed analysis.


Author(s):  
Inga Laizāne

The Latvian language as a foreign language (LATS) is learned both in Latvia and abroad. It can be done in higher education institutions, as well as in different courses and self-directed learning. Outside Latvia, there are many countries and higher education institutions where it is possible to acquire LATS. In some higher education institutions, the Latvian language has been taught since the beginning of the 20th century. The oldest LATS teaching traditions are in North America, Germany, Sweden, Lithuania and Australia. In some universities, such as Stockholm University, Masaryk University, Saint Petersburg State University, etc., academically strong study programs in Baltic Studies were established. Over time, study programs have been closed for various reasons, at most leaving the Latvian language as an optional course. At some universities, the Latvian language course has been discontinued. Although in some higher education institutions outside Latvia LATS could be acquired starting from the beginning of the 20th century, the most significant interest in the Latvian language was after the restoration of independence of the Republic of Latvia. Then many higher education institutions in Europe established Latvian language and culture study programs. This interest was related to the geopolitical situation. People tried to get to know the post-Soviet countries through the language. When Latvia joined the European Union, interest in the Latvian language decreased in Europe. Nowadays, interest in the Latvian language has increased in Asia, especially in China. In Asia, it is possible to acquire the Latvian language in China and Japan. There are established different Latvian language bachelor programs in universities of China while in Japan the Latvian language is taught for somebody interested in Latvian culture and traditions more than in the Latvian language.


2021 ◽  
Vol 5 (1) ◽  
pp. 25-44
Author(s):  
Adel BOULDJENIB

The aim of this study is to determine the factors affecting International Education Standards (IESs) adoption, by using an econometric approach based on a sample of 64 Countries. To do that, data about legal, political, economic and cultural environment of each country was summarized using factorial analysis model. This model extracts four common factors from original data that’s likely to affect IESs adoption, those factors are legal, political and economic governance, opening of accounting profession to the outside world, initiative degree of the society, and accepting change and differences. The study concludes, using an ordinal logistic regression model (logit model), that legal, political and economic governance, opening of accounting profession to the outside world, initiative degree of the society has a significant effect on IESs adoption, while accepting change and differences have no effect.


Author(s):  
Andrew Whitworth

The shift in perception, from librarians as providers of information to librarians as educators in the effective use of information, requires the profession to become aware of differing approaches to the development of teaching and of the professional consciousness of educators: also of the way certain forms of teaching and CPD are privileged over others within higher education institutions, and why. This paper reports on and synthesises a range of theoretical works in this area, to explain how becoming an effective information literacy educator requires not just an awareness of practice, but developing it, through a continous interaction between theory and practice. The librarian-as-educator must engage in professional development practices which, ultimately, require the continuous questioning of the very foundations of IL, and work actively towards raising awareness of these processes throughout their institutions.


Author(s):  
Akbar Kurnia Putra ◽  
Johni Najwan ◽  
Rahmalia Rahmalia ◽  
Sulhi Muhammad Daud

Internationalization is an emerging trend in the development of higher education institutions (HEIs). Around the world, several projects and university associations and collaborations are launched to enhance internationalization including in Indonesia. For Indonesia, internationalization is an inevitable process and considered as a strategic step that Indonesian government should take in the globalizing world, especially after the ratification of the General Agreement on Trade in Services (GATS) by the government in 1994. Since then, the Government of Indonesia revises and produces policy and statutory regulations to promote international education in Indonesia and guarantee a good practice of integration of international dimension. Although many studies have been conducted to analyze this trend, very few studies focus on the legislations support for internationalization. For this purpose, the authors analyze the regulation with a normative juridical approach.


2016 ◽  
pp. 81-91
Author(s):  
Linda Van Ryneveld

Over the past decade or two advancements in educational technology have taken place so swiftly that it threatens to revolutionize the education system. This phenomena seem to drive higher education institutions to respond with costly roll out plans that bring state of the art computing hard- and software, together with other highly specialized educational technologies, to their campuses. The dilemma is that these investments in educational technology are often made in isolation, without consideration for imperative aspects such as professional development. To progress, educators need to acquire the skills, knowledge and attitudes necessary to make optimal use of the technology. This can be achieved, among other, by means of well-structured professional development programmes. In this chapter the author explores the role of educational technology in higher education and establishes the need for capacity building by means of carefully designed professional development programmes. It furthermore suggests an alternative professional development framework.


2019 ◽  
Vol 24 ◽  
pp. 137-147
Author(s):  
Aelita Skarbalienė ◽  
Egidijus Skarbalius ◽  
Lina Gedrime

Social competences, and particularly good communication skills, are becoming increasingly important in contemporary professional environment. Although studies have demonstrated the effectiveness of different training strategies, many Lithuanian higher education institutions have not yet incorporated the training of communication skills in their curriculum. The aim of this paper is to assess the communication skills of healthcare students in Lithuania and indicate the benefits of their development. Students graduating from a variety of health sciences study programs (N=118) self-assessed their communication skills. The results show that participants their communication skills as average with some potential strengths, i.e. ability to talk about things of interest to every person in conversation, recognizing how others are reacting to what is being said, not interrupting others in the conversation, understanding other people’s feelings, ability to praise the person, etc. On the other hand, some skills and abilities need to be improved, i.e. expressing opinion in a non-aggressive manner, as well as thinking and speaking clearly, while being emotional.


Author(s):  
Nataliia Vinnikova

Nowadays, higher education is not only an essential condition for the spiritual and professional development of the individual, but also a decisive factor in socio-economic transformation.Taking into consideration changing nature of learning and teaching at higher education institutions, the need for professional development of teachers is increasing. The main purpose of the thesis is to highlight the problem of professional development of academic staff, its relevance and importance for improving learning and teaching. There will be presented a model of teachers’ skills improvement implemented at Borys Grinchenko Kyiv University (Ukraine), as well as new approaches to the organization of training for higher school teachers that combine different training strategies for their development.


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