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Article
Publication date: 1 July 2005

Sue Malthus and Carolyn Fowler

During the 1990s the value to an intending professional accountant of undertaking a period of liberal (general) studies was promoted internationally by a number of…

Abstract

During the 1990s the value to an intending professional accountant of undertaking a period of liberal (general) studies was promoted internationally by a number of individuals and organisations, including the International Federation of Accountants (IFAC) and the New Zealand Institute of Chartered Accountants (the “Institute”). The Institute significantly changed its admissions policy for Chartered Accountants in 1996 and one change was to require four years of degree level study with a compulsory liberal studies component. This study surveys the perceptions of New Zealand accounting practitioners on the impact of this compulsory liberal component. The results of this study demonstrate that there is little support from accounting practitioners for IFAC’s claim that liberal education “can contribute significantly to the acquisition of professional skills”, including intellectual, personal and communication skills. In addition, the majority of respondents did not perceive any improvements in the professional skills of the staff that had qualified under the Institute’s current admissions policy. However, any perceived improvements were mainly attributed to the Institute’s admissions policy change. Notwithstanding the lack of support for the assertion that liberal education develops professional skills, there is a strong belief by respondents in the value of liberal education for intending professional accountants.

Details

Pacific Accounting Review, vol. 17 no. 2
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 21 August 2017

Hongyi Sun, Choi Tung Lo, Bo Liang and Yuen Ling Belle Wong

Theory of planned behavior (TPB) has been used to study the impact of entrepreneurial education (EE) on entrepreneurial intention (EI) for more than 20 years, yet an…

Abstract

Purpose

Theory of planned behavior (TPB) has been used to study the impact of entrepreneurial education (EE) on entrepreneurial intention (EI) for more than 20 years, yet an intensive literature review reveals that there are gaps in both the conceptual models and the research methods. The purpose of this paper is to investigate the impact of EE on EI with a view to address the gaps in previous research.

Design/methodology/approach

This research proposes a conceptual model that links the entire antecedent variables of TPB and the elaborated four components of entrepreneurship education (Why, What, How, and Who). The model is tested by a structural equation modeling with the empirical data from 200 engineering students from three universities in Hong Kong.

Findings

The empirical test reveals that the four components of entrepreneurial education do influence attitude, social norm, self-efficacy, and EI, correspondingly. Additionally, it also reveals that the four EE components and the three TPB antecedent variables are also interrelated with each other.

Originality/value

This study bridges specific education components and EI, providing significant insight into how the key components influence the entrepreneurial attitudes and intentions of students. It fills the gap in the knowledge required for fostering EI through entrepreneurship education. It not only answers the question on whether EE influences EI but also on how to nurture the intention by designing a relevant EE course.

Details

Management Decision, vol. 55 no. 7
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 24 August 2012

Sangeeta Sahney

The growing popularity of quality management has left no sector untouched, and educational services are no exception. In the face of the innumerable demands that the…

Abstract

Purpose

The growing popularity of quality management has left no sector untouched, and educational services are no exception. In the face of the innumerable demands that the stakeholders place, educational institutions like other organizations are realizing the significance of customer‐centered philosophies. The enhancement of quality and the attempt to define, conceptualize, implement and measure it are areas of focus, and are being addressed by policy makers, educational planners and administrators. This paper is an attempt towards identification of the elements that would help design quality for the higher educational system.

Design/methodology/approach

Based on a theoretical foundation, this paper is an empirical study conducted on select higher educational institutions to identify the various design characteristic constructs which would form the quality element/components for an educational system, and which, if implemented, would help design quality in education. The literature review helped conceptualize the variables that would constitute quality components for education. These were empirically tested and a comparative assessment made between internal and external customers of the educational system, the internal customers being the faculty and the administrative staff, and the external customers being students and the industry. Such an emphasis on customers of the educational system would assure a customer‐centric design of the educational system, something which is prima facie to “quality management”.

Findings

The study helped identify the quality components, which would help design quality for institutes of higher education.

Practical implications

The paper could be useful to policy makers, educational planners and administrators in developing a system that could lead to customer satisfaction.

Originality/value

While studies have been conducted on customer requirement and the constructs, research on what would comprise the quality components is lacking. A study on this could help design an educational system that would lead to quality management in education and thereby lead to customer satisfaction.

Details

Asian Journal on Quality, vol. 13 no. 2
Type: Research Article
ISSN: 1598-2688

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Article
Publication date: 12 February 2018

Jacob Novignon, Justice Nonvignon and Richard Mussa

Understanding the linkages between poverty and inequality is vital to any sustainable development and poverty reduction strategies. In Ghana, while poverty has reduced…

Abstract

Purpose

Understanding the linkages between poverty and inequality is vital to any sustainable development and poverty reduction strategies. In Ghana, while poverty has reduced significantly over the years, inequality has increased. The purpose of this paper is to examine the linkages between inequality in household expenditure components and overall inequality and poverty in Ghana.

Design/methodology/approach

Using microdata from the sixth round of the Ghana Living Standards Survey (GLSS 6) conducted in 2012/2013, marginal effects and elasticities were computed for both within- and between-component analysis.

Findings

The results suggest that, in general, reducing within-component inequality significantly reduces overall poverty and inequality in Ghana, compared with between-component inequality. Specifically, inequality in education and health expenditure components were the largest contributors to overall poverty and inequality. The findings imply that policies directed toward reducing within-component inequality will be more effective. Specifically, the findings of the study corroborate recent policies on education and health in Ghana aimed at inequality within these components. Sustaining and scaling up these policies will be a step in the right direction.

Originality/value

The study contributes to existing studies in several ways: first, this study becomes the first attempt to examine inequality-poverty nexus using household expenditure components in Ghana. Second, the use of expenditure in place of income is an addition to the literature. Income is usually subject to reporting biases and is minimal in expenditure. Finally, the findings highlight the need for poverty reduction strategies to focus on specific household components including education and health. Blanket interventions may not be effective in reducing inequality and poverty.

Details

International Journal of Social Economics, vol. 45 no. 2
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 4 January 2016

Megan A Quinn, Jodi L Southerland, Kasie Richards, Deborah L Slawson, Bruce Behringer, Rebecca Johns-Womack and Sara Smith

Coordinated school health programs (CSHPs), a type of health promoting school (HPS) program adopted by Canada and the USA, were developed to provide a comprehensive…

Abstract

Purpose

Coordinated school health programs (CSHPs), a type of health promoting school (HPS) program adopted by Canada and the USA, were developed to provide a comprehensive approach to school health in the USA. Community partnerships are central to CSHP and HPS efforts, yet the quality of collaboration efforts is rarely assessed. The purpose of this paper is to use Himmelman’s strategies for working together to assess the types of partnerships that are being formed by CSHPs and to explore the methodological usefulness of this framework. The Himmelman methodology describes four degrees of partnering interaction: networking, coordinating, cooperating, and collaborating, with each degree of interaction signifying a different level of partnership between organizations.

Design/methodology/approach

Data were collected as part of the 2008-2009 and 2009-2010 CSHP annual Requests for Proposal from all 131 public school systems in Tennessee. Thematic analysis methods were used to assess partnerships in school systems. Descriptive analyses were completed to calculate individual collaboration scores for each of the eight CSHP components (comprehensive health education, physical education/activity, nutrition services, health services, mental health services, student, family, and community involvement, healthy school environment, and health promotion of staff) during the two data collection periods. The level of collaboration was assessed based on Himmelman’s methodology, with higher scores indicating a greater degree of collaboration. Scores were averaged to obtain a mean score and individual component scores were then averaged to obtain statewide collaboration index scores (CISs) for each CSHP component.

Findings

The majority of CSHPs partnering activities can be described as coordination, level two in partnering interaction. The physical activity component had the highest CISs and scored in between coordinating and cooperating (2.42), while healthy school environment had the lowest score, scoring between networking and coordinating (1.93), CISs increased from Year 1 to Year 2 for all of the CSHP components. Applying the theoretical framework of Himmelman’s methodology provided a novel way to quantify levels of collaboration among school partners. This approach offered an opportunity to use qualitative and quantitative methods to explore levels of collaboration, determine current levels of collaboration, and assess changes in levels of collaboration over the study period.

Research limitations/implications

This study provides a framework for using the Himmelman methodology to quantify partnerships in a HPS program in the USA. However, the case study nature of the enquiry means that changes may have been influenced by a range of contextual factors, and quantitative analyses are solely descriptive and therefore do not provide an opportunity for statistical comparisons.

Practical implications

Quantifying collaboration efforts is useful for HPS programs. Community activities that link back to the classroom are important to the success of any HPS program. Himmelman’s methodology may be useful when applied to HPSs to assess the quality of existing partnerships and guide program implementation efforts.

Originality/value

This research is the first of its kind and uses a theoretical framework to quantify partnership levels in school health programs. In the future, using this methodology could provide an opportunity to develop more effective partnerships in school health programs, health education, and public health.

Details

Health Education, vol. 116 no. 1
Type: Research Article
ISSN: 0965-4283

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Book part
Publication date: 12 March 2012

Sarah Beardmore and John Middleton

Historically, the World Bank has been the largest external financier of education in the world, committing a peak amount of just over $5 billion in Fiscal Year (FY) 2010…

Abstract

Historically, the World Bank has been the largest external financier of education in the world, committing a peak amount of just over $5 billion in Fiscal Year (FY) 2010 through both its Education Sector projects and multisector projects managed by other sectors (World Bank, 2010b). The World Bank also hosts the Education for All-Fast Track Initiative (EFA FTI). Launched in 2002, EFA FTI is a partnership of governments, civil society organizations, and multilateral agencies such as United Nations Educational, Scientific and Cultural Organization (UNESCO) and the World Bank, which provides grant funding and technical assistance to implement the basic education components of national education strategies. By providing significant funding for education in low-income countries (LICs) through its own International Development Association (IDA) and by managing the majority of EFA FTI grant funding, the World Bank has a major impact on the direction of education development around the world.

In 2011 the Bank released a new Education Sector Strategy, Learning for All, which sets out the World Bank Education Sector's approach to education development over the coming decade. The analysis in this chapter examines the role of the EFA FTI and the growth of World Bank education operations managed outside the World Bank Education Sector, as well as their influence on Bank education lending objectives in sub-Saharan Africa. We examine trends in World Bank and EFA FTI basic education financing in sub-Saharan African countries that have joined the EFA FTI partnership to compare these two sources of financing for primary education and analyze the extent to which the World Bank is substituting its primary education lending with grants from the EFA FTI. We also assess the results frameworks of 10 multisector operations managed by noneducation sectors (Economic Management and Poverty Reduction; Urban Development; Rural Sector; Population, Health, and Nutrition; and Social Protection) to ascertain the extent to which they include education objectives and indicators. The chapter focuses its research around two questions:1.Is there evidence that financing from the EFA FTI is substituting World Bank financing for education in sub-Saharan Africa?2.Are World Bank multisector operations well designed to achieve education objectives in sub-Saharan Africa?

The research finds that the EFA FTI has almost certainly impacted the demand for IDA financing for basic education development. The comparison of IDA and EFA FTI primary education financing shows country-level substitution is occurring in a number of sub-Saharan African countries, with at least 13 out of 18 EFA FTI grant recipients in sub-Saharan Africa receiving a declining share of IDA financing for primary education since joining the EFA FTI.

Second, multisector operations now account for one-third of Bank education lending and have increased to comprise half of all new education commitments in sub-Saharan Africa. The research finds that multisector operations with education components are not as effective or accountable for education outcomes as those managed by the Education Sector, unless they are explicitly linked to national education plans. Given the disconnect between Education Sector managed education lending, and financing for education managed by other Bank sectors, it is unclear how the latter will be guided by the Bank's Education Sector Strategy, which will only apply to half of all Bank education lending for sub-Saharan Africa. Currently, there is no guarantee that both EFA FTI funding and noneducation sector managed lending will be measured against World Bank education strategy standards, and yet the Education Sector Strategy 2020 does little to address these challenges.

Details

Education Strategy in the Developing World: Revising the World Bank's Education Policy
Type: Book
ISBN: 978-1-78052-277-7

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Article
Publication date: 5 June 2017

Dilani Perera-Diltz and Jill Duba Sauerheber

Counselor educators graduating from accredited doctoral programs complete training in counseling, supervision, teaching, research, scholarship, leadership, and advocacy…

Abstract

Purpose

Counselor educators graduating from accredited doctoral programs complete training in counseling, supervision, teaching, research, scholarship, leadership, and advocacy. The purpose of this paper is to investigate the valued components of doctoral degree training in counselor education among new graduates.

Design/methodology/approach

Recent graduates in full-time counselor education positions were surveyed using the Delphi method to determine which aspects of their doctoral training best prepared them for their current positions.

Findings

The participants valued or desired training in teaching, research, supervision, and potential mentorship.

Research limitations/implications

A serendipitous finding of the research was that mentorship, which was not a deliberate training feature, was highly valued by new counselor educators. Further research on which mentorship styles are best suited for counselor educator training is necessary. Continued training in teaching, research, and supervision is also necessary.

Practical implications

Some form of mentoring is desirable in counselor educator training programs to facilitate transition from year to year of doctoral study, as well as to assist transition from the role of student to faculty.

Originality/value

A desire to be mentored by faculty, specifically for students in counselor education doctoral programs, is revealed.

Details

International Journal of Mentoring and Coaching in Education, vol. 6 no. 2
Type: Research Article
ISSN: 2046-6854

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Article
Publication date: 16 September 2013

Satoshi Sugahara

The purpose of this paper is to report the findings of a survey on the perception of the globalisation of accounting education among academics teaching at tertiary schools…

Abstract

Purpose

The purpose of this paper is to report the findings of a survey on the perception of the globalisation of accounting education among academics teaching at tertiary schools in Japan. With the acceleration of globalism in accounting education, the aim of this exploratory research is to investigate the perceptions of Japanese academics toward this global convergence.

Design/methodology/approach

The sample was collected from accounting educators who were teaching at the undergraduate and postgraduate level of the tertiary institutes in Japan. The subjects chosen for the survey were 300 members of the Japanese Accounting Association (JAA) and were randomly selected from the 2010 JAA Members’ Directory. A total of 87 responses were received producing an effective response rate of 29 per cent.

Findings

The analysis of this study found that the majority of Japanese accounting academics’ believed that the International Education Standards had no substantial effect on accounting education. Further it was found that most of the academics did not know how they could confront these obstacles to achieve global convergence, although they were aware of the impediments.

Research limitations

This study failed to portray any possible suggestions or solutions on how to improve future accounting education. Also the sample size was not large enough to generalise the findings. Finally, this study simply used the samples collected from the one single nation of Japan.

Practical implications

The findings will provide a positive direction for standard setters, policy makers and regulatory authorities on how they should proceed in both the design of their promotion strategies and on how to address obstacles that have arisen according to these perceptions.

Originality/value

The primary strength of this study was the fact that it was the first study in the literature to shed light on the perceptions of accounting academics in Japan on the global convergence of accounting education.

Details

Asian Review of Accounting, vol. 21 no. 3
Type: Research Article
ISSN: 1321-7348

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Book part
Publication date: 4 October 2013

Christopher S. Collins

The African continent is filled with a textured history, vast resources, and immense opportunity. The landscape of higher education on such a diverse continent is…

Abstract

The African continent is filled with a textured history, vast resources, and immense opportunity. The landscape of higher education on such a diverse continent is extensive and complex. In this review of the landscape, four primary topics are evaluated. The historical context is the foundational heading, which briefly covers the evolution from colonization to independence and the knowledge economy. The second main heading builds upon the historical context to provide an overview of the numerous components of higher education, including language diversity, institutional type, and access to education. A third section outlines key challenges and opportunities including finance, governance, organizational effectiveness, and the academic core. Each of these challenges and opportunities is interconnected and moves from external influences (e.g., fiscal and political climate) to internal influences (e.g., administrative leadership and faculty roles). The last layer of the landscape focuses on leveraging higher education in Africa for social and economic progress and development. Shaping a higher education system around principles of the public good and generating social benefits is important for including postsecondary institutions in a development strategy.

Details

IThe Development of Higher Education in Africa: Prospects and Challenges
Type: Book
ISBN: 978-1-78190-699-6

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Book part
Publication date: 26 October 2011

Gustavo A. Marrero and Juan G. Rodríguez

Purpose – Our ultimate goal is to characterize three methodological issues. First, compare the relative performance of alternative estimation methods for long time series…

Abstract

Purpose – Our ultimate goal is to characterize three methodological issues. First, compare the relative performance of alternative estimation methods for long time series, second, estimate the degree of correlation between effort and circumstances, and, third, decompose total inequality into inequality of opportunity and inequality of effort according to an ideal tree.

Methodology – We estimate parametrically and nonparametrically the ex-ante inequality of opportunity in the United States between 1969 and 2007. The degree of correlation between effort and circumstances is computed following the proposal in Björklund et al. (2011). In addition, we decompose total inequality based on an ideal tree with three levels of disaggregation by applying the natural decomposition of the squared coefficient of variation and the Nested Shapley value.

Findings – We find significant differences between the nonparametric and parametric approaches. In particular, our results reveal that considering cross-effects between circumstances may be relevant. Moreover, the degree of correlation between effort and circumstances which has significantly increased over the period 1969 and 2007 in the United States, explains between 5% and 20% of total IO. In addition, race is the main circumstance during the 1970s and 1980s, accounting for more than 50% of the direct IO, while parental education take the lead in the last two decades.

Originality – We modify the parametric specification by considering cross-effects between circumstances. We estimate the degree of correlation between effort and circumstances for long time series. We decompose total inequality according to a three-level hierarchical model.

Details

Inequality of Opportunity: Theory and Measurement
Type: Book
ISBN: 978-1-78052-035-3

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