Search results

To build public trust in the accounting profession, previous research studies have stressed the need for ethics education. This present research aims to investigate the effects of teaching ethics using the ethics education toolkit (EET) developed by the International Accounting Education Standards Board on accounting students’ moral judgment.

An experimental design was used to determine the effects of teaching ethics using the EET on moral judgment. Data were obtained using the multidimensional ethics scale questionnaire and analysed with multiple linear regression. Factor analysis was performed to obtain the four moral philosophies defined in the literature.

The results confirm that use of the EET improves the moral judgment of accounting students. The influence of utilitarianism and relativism on moral judgment was reduced, while the students’ ability to recognise violating an unwritten contract as an unethical act was improved. Contrary to expectations, the influence of justice on moral judgment decreased.

The study may benefit academics by showing positive outcomes of EET use. The EET is a well-developed teaching tool, also suitable for educators insufficiently qualified to develop their own ethics courses or facing time constraints.

The EET was developed to support implementation of ethics education in programmes for professional accountants. By investigating the applicability and effects of the tool in higher education, this study aims to develop moral judgment in accounting students before they enter the accounting profession.

Education to an international standard that can provide successful careers has arguably been the main drive of many parents to allocate scarce financial resources to the education of their progenies. Competition for high-calibre degrees has seen an explosion of opportunity in the private education sector. As many Global South countries do not have the equivalent control of standards provided in the United Kingdom (UK) by the Quality Assurance Agency, this can lead to dissatisfaction with the qualifications received in the Global South. This chapter aims to explore the factors influencing participation in higher education in the Global North versus the Global South, particularly where these relate to or vary by locality, and the relative influence these have on the propensity of the learners living in these areas to progress into higher education in local universities. The conceptual framework and methodology provided in this chapter show the differences between transnational education (TNE) as primarily a standalone or independent activity supported by a UK higher education institution (HEI)/provider versus being a collaborative effort between a UK host university and a South/Southeast Asian HEI university partner. The methodology provides a strategy for UK host institutions to best provide carefully aligned independent or collaborative partnerships with the partner country regulatory bodies. The chapter concludes with the author’s personal reflections and recommendations based on decades of collaborative and independent university provision of TNE. These reflections are focused on design-based courses in selected South/Southeast Asian HEI partnerships with the College of Architecture and Design at Birmingham City University.

The Bologna Process (BP) remains a key international framework for guiding higher education development in the European Higher Education Area (EHEA) until 2030. This chapter traces integrative curriculum ideas in the BP post-2020 and explains why they are symbolic policies. Prior research into curricula in the BP does not explicitly refer to integrative curriculum ideas and does not explore them in the post-2020 context. 2020 marked the deadline for the achievement of a fully functioning EHEA and for setting up new priorities for 2030. This study is informed by the theoretical ideas of soft governance and symbolic policies in the Open Method of Coordination. This chapter addresses the aforementioned gap in the scholarship by relying on a thematic analysis of the first EHEA communique that set the agenda for the post-2020 period – Rome Ministerial Communique (2020) with its three annexes. The findings highlight the following main areas of the integrative curriculum agenda as symbolic policies after 2020: student-centeredness, research-based learning, and the interconnectedness between learning and wider society. This analysis is significant for our understanding of the strengths and weaknesses of the international policy rhetoric about the integrative curriculum which, in turn, defines the effectiveness of the implementation of these ideas in practice.

This article provides an overview and analysis of 50 years of European policies, actions, and challenges to align its higher education and research, as well as lessons learned from this for similar initiatives elsewhere.

The study builds on a comprehensive overview and study of policy documents and scholarly literature to identify by decade the main policies and actions and the related challenges towards a European Higher Education and Research Area.

The findings make clear the key rationales, challenges, shifts and lessons to be learned from 50-year European policies for the alignment of higher education.

Its value lies in the historical overview and analysis of current initiatives, in particular the European Universities Initiative (EUI), to provide a historical and geographical context, which might give insight for similar initiatives elsewhere.

This paper aims to ask how the European Higher Education Area (EHEA) has orchestrated a sustainable development (SD) agenda in its international policy since 2020.

By drawing on theoretical ideas around policy orchestration as a key UN governing strategy and applying them to the analysis of the progression of the SD agenda in the EHEA, the paper conducts a thematic analysis of six recent key EHEA international policy documents and 19 interviews with key Bologna stakeholders in France, Germany and Italy.

The resultant analysis uncovers three overarching key themes that show the EHEA has the capacity to mitigate pitfalls in the UN’s SD agenda; some weaknesses of the UN’s orchestration of SD are translated into weaknesses in the EHEA’s formulation of its SD agenda; and the further development of an SD agenda as an essential direction of EHEA’s work. The paper then goes on to discuss how EHEA policies only mention SD discourse, omit concrete plans for its implementation and keep the very meaning of SD ambiguous throughout international policy documents.

The authors offer three original recommendations that the EHEA should adopt in an attempt to mitigate the issues raised in the run-up to its 2030 deadline for implementing its policies: the EHEA should develop an explicit definition of SD; recognise the Euro-centredness of EHEA policies and open them up to other voices; and cite academic research when developing policy documents.

Key to transnational higher education (HE) cooperation is building trust to allow for seamless recognition of studies. Building on the Tuning Educational Structures initiative (2001) and lessons learnt from the Organisation for Economic Cooperation and Development (OECD)-Assessment of Learning Outcomes in Higher Education (AHELO) feasibility study, this paper offers a sophisticated approach developed by the European Union (EU)-co-financed project Measuring and Comparing Achievements of Learning Outcomes in Europe (CALOHEE). These evidence the quality and relevance of learning by applying transparent and reliable indicators at the overarching and disciplinary levels. The model results allow for transnational diagnostic assessments to identify the strength and weaknesses of degree programmes.

The materials presented have been developed from 2016 to 2023, applying a bottom-up approach involving approximately 150 academics from 20+ European countries, reflecting the full spectrum of academic fields. Based on intensive face-to-face debate and consultation of stakeholders and anchored in academic literature and wide experience.

As a result, general (overarching) state-of-the-art reference frameworks have been prepared for the associated degree, bachelor, master and doctorate, as well as aligned qualifications reference frameworks and more detailed learning outcomes/assessment frameworks for 11 subject areas, offering a sound basis for quality assurance. As a follow-up, actual assessment formats for five academic fields have been developed to allow for measuring the actual level of learning at the institutional level from a comparative perspective.

Frameworks as well as assessment models and items are highly innovative, content-wise as in the strategy of development, involving renown academics finding common ground. Its value is not limited to Europe but has global significance. The model developed, is also relevant for micro-credentials in defining levels of mastery.

This paper analyses teachers' perceptions of how teaching-learning approaches affect the development of higher education (HE) graduates' learning outcomes based on competencies development. The authors focus the analysis on Belarus, a post-Soviet country which transitioned from a centrally planned to a market economy and needs reforms to the HE sector there. In particular, Belarus requires HE graduates equipped with competencies that match the needs of a market economy.

The authors use Fostering Competencies Development in Belarusian Higher Education (FOSTERC) data to study how teachers contribute to the development of HE graduates' competencies, employing factor analysis to categorize 24 competencies and group the graduates into two groups: entrepreneurial or transversal. The authors also consider variables such as teachers' educational background and experience, predominant teaching field of study and university location – using regional dummies.

The results point to a lack of attention to entrepreneurial and transversal competencies and suggest a disconnect between HE and society needs in Belarus.

Although Belarus has introduced some changes to the HE system following the adoption of the Bologna process, Belarus, especially Belarus' national HE system are still influenced by the country's Soviet past, where universities prepare the students for participation on one job and one career, instead of offering more attractive and constructive curricula that would allow future graduates to operate in a changing world.