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Article
Publication date: 4 June 2021

Rim Khemiri and Mariam Dammak

This paper aims to trace the process of setting up and developing the higher accounting education curriculum in Tunisian public institutions, stressing the period 1956–1981…

Abstract

Purpose

This paper aims to trace the process of setting up and developing the higher accounting education curriculum in Tunisian public institutions, stressing the period 1956–1981. Further, this study intends to highlight specificities of the Tunisian context during this period, focusing on the main roles of the Tunisian State and some key actors.

Design/methodology/approach

This study is based on a historical approach. Two complementary methodologies were used, mainly, documentary study and semi-directive interviews with key actors heavily involved in higher education. The critical accounting framework and Foucault’s power-knowledge relationship were mobilized to this end.

Findings

The paper provides a general overview of higher accounting education in the Tunisian context, focusing on three specific periods. First, in the post-independence period (1956–1960), higher accounting education was a very underdeveloped French heritage. Second, during the 1960s, the Tunisian State focused on institutional and structural measures to set up the initial foundation. Those measures were impacted by the Tunisian socialist economic system, the development of capital human and the cultural French influence, at once. Third, the 1970s were essentially marked by the role of university-scholars and professional-accountants to set up a higher accounting curriculum. The market-oriented economy and the higher social equity are assumed to influence the above-mentioned setting-up. The culmination of this extending process was the unification and publication of the first official program of accounting studies, at the start of 1981.

Originality/value

To the best of the authors’ knowledge, this study is the first attempt to trace the process of setting up and developing of higher accounting education curriculum in Tunisia. This study contributes to a better understanding of this process, shedding some light on the specificities of the Tunisian context during the period 1956 to 1981.

Details

Journal of Financial Reporting and Accounting, vol. 20 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 4 January 2008

Dean Neu, Leiser Silva and Elizabeth Ocampo Gomez

The purpose of this paper is to examine: how financial practices are diffused across countries and who are the carriers of diffusion; and to determine why the nature of adoption…

2126

Abstract

Purpose

The purpose of this paper is to examine: how financial practices are diffused across countries and who are the carriers of diffusion; and to determine why the nature of adoption varies across countries and specific institutional fields and why certain practices are adopted in some settings but not in others.

Design/methodology/approach

In the macro portion of the study the authors document how World Bank loans in Latin America have encouraged the adoption of particular configurations of accounting and accountability practices. In the micro portion of the study, they analyze the cases of Guatemala and Mexico as a way of illustrating the ways in which the configuration of institutional players, capitals and habitus within these two sites have influenced the adoption of Bank recommended financial practices.

Findings

First, the analyses illustrate that the World Bank functions as an agent of diffusion via direct contact and through indirect modelling activities. Second, the analyses show that diffusion is not an automatic process – rather the predisposition of national governments, the embodied history of higher education and the distribution of capitals within the field influences whether financial reforms will be attempted. Third the analyses illustrate that, even when the introduction of new accounting and accountability mechanisms are attempted, other important field participants such as students can partially block the introduction of financial reforms.

Originality/value

The current study illustrates that international organizations such as the World Bank facilitate the diffusion of accounting and accountability practices but that local actors influence if, when and how accounting will be introduced and implemented.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 20 February 2017

Natalie Bulick and Susan Frey

The purpose of this paper is to review the literature on female faculty and administrators working in higher education, past and present.

485

Abstract

Purpose

The purpose of this paper is to review the literature on female faculty and administrators working in higher education, past and present.

Design/methodology/approach

Materials were selected based on scholarly impact and reputation of the author. Selections were then examined to assure varied perspectives and wide period coverage.

Findings

Throughout the past century, women have made tremendous strides in the pursuit of equity in the academic working environment. However, statistics and personal experiences indicate that much progress is still needed.

Research limitations/implications

This bibliography is limited to literature on working female faculty and administrators in the USA. It is intended to provide a broad overview of their past and present working conditions. Materials cover the Colonial period though the present. As such, a brief selection of materials available are included. Although there are much fewer resources that include the women of color experience, whenever possible materials are included. For the purpose of this review, the female student demographic is omitted. As there is a plethora of materials on this subject, it should be examined in a separate bibliography.

Originality/value

This bibliography provides students and scholars a brief introduction to research women in higher education which encompasses diverse voices, a wide historical range and contemporary materials.

Details

Reference Reviews, vol. 31 no. 2
Type: Research Article
ISSN: 0950-4125

Keywords

Article
Publication date: 15 February 2008

John Sutherland

This article aims to offer a perspective on issues pertaining to higher education, the graduate and the labour market. It is one of several similar perspectives on the occasion of…

2121

Abstract

Purpose

This article aims to offer a perspective on issues pertaining to higher education, the graduate and the labour market. It is one of several similar perspectives on the occasion of the 50th anniversary of the publication of the journal Education + Training.

Design/methodology/approach

The approach adopted has been to provide a reflective commentary on the salient issues of the period, coincident with two major reports in the history of higher education in the UK – Robbins and Dearing.

Findings

In the context of several of the accepted performance indicators, higher education policy is seen to have been “successful”. However, this success must be qualified on the grounds that the majority of the UK school leaving population continue to enter the labour market with no qualifications whatsoever.

Originality/value

This lies in the critique of education and training policy forwarded and in its context, the other comparable articles within the anniversary edition of Education + Training.

Details

Education + Training, vol. 50 no. 1
Type: Research Article
ISSN: 0040-0912

Keywords

Article
Publication date: 27 May 2014

Mark Hutchinson

The purpose of this paper is to explore the interaction between a liminal rural Australian city (Lithgow) and the development of higher education options across the city's…

Abstract

Purpose

The purpose of this paper is to explore the interaction between a liminal rural Australian city (Lithgow) and the development of higher education options across the city's history. The paper proposes a nuanced interaction between national, social, religious, political, regional and local forces to explain why an industrial city such as Lithgow, with obvious educational strengths, would be overlooked while others (such as Wollongong and Bathurst) were not.

Design/methodology/approach

The paper takes the form of a longitudinal study of educational institutions, placed in their historical contexts, in order to demonstrate the fluctuation of educational vision with the rise and fall of socio-economic contributors to the town's fortunes.

Findings

The paper finds that the city's formation and dependence on war-related industries created boom-bust cycles which negatively impacted on its entrepreneurial, managerial and working class elites, and so on its ability to bring cultural and political influence to bear in the formation of local higher education options, across a period in which higher education becomes an increasingly federal responsibility.

Practical implications

The paper suggests policy ramifications for the support of higher education options in the city.

Social implications

The paper supports the interpretation that it is not merely that education itself promotes social mobility, but that what type of education is important, along with an eye to how education contributes to the overall well-being and cross-class profile of the city of Lithgow.

Originality/value

This paper fills a gap in historical knowledge about Lithgow's educational institutions, the study of which heretofore has tended to be located with either labor historical or heritage approaches. This paper takes a socio-cultural and longitudinal/holistic approach which brings together a variety of approaches previously not treated.

Details

History of Education Review, vol. 43 no. 1
Type: Research Article
ISSN: 0819-8691

Keywords

Article
Publication date: 2 January 2018

Hei-hang Hayes Tang and Chak-pong Gordon Tsui

The purpose of this paper is to examine the way in which higher education participation is democratized in the entrepreneurial city of Hong Kong by the policy innovation that…

Abstract

Purpose

The purpose of this paper is to examine the way in which higher education participation is democratized in the entrepreneurial city of Hong Kong by the policy innovation that encompasses internationalization. There is a dearth of empirical studies about transnational education in Hong Kong, except for a few which examine students’ perceptions of transnational education from a user perspective, situated in marketized conditions (Leung and Waters, 2013; Waters and Leung, 2013a, b). The minimal volume of existing research has ignored the innovative aspects of democratizing higher learning by internationalization, namely, the operation of international degrees by overseas universities on offshore campuses. This policy innovation by transnational institutions is significant in an era of the globalization of higher education, as access to higher education cannot be otherwise realized given the local education policies.

Design/methodology/approach

Employing documentary research, this paper presents and assesses the growth of community college international education at The University of Hong Kong and its unique facets, juxtaposing it with the marketized context of East Asian higher education. It engages in specific reviews surrounding the operational mode and academic collaborations of the international educational programs and practices at the Hong Kong University’s School of Professional and Continuing Education.

Findings

This documentary research finds that the internationalized academic profession of partner universities enables curriculum design, pedagogy, teaching ideas and assessment methods to be informed by a diversity of international academic cultures and indigenous knowledge. Through this policy innovation, international education is institutionalized in such a way that it takes Hong Kong students beyond the community college context, which is relatively localized. It also illuminates the way in which the “ideoscape” of American community colleges and international partnerships with Australian and British universities have been manifested in the Hong Kong education hub for transnational student flows and intellectual exchanges across the Asian region.

Originality/value

This paper contributes to the academic literature of higher education studies, particularly in the areas of massification and democratization, as well as their connection with internationalization and policy innovation. It also delineates various forces that are propelling the development of higher education’s internationalization and massification.

Article
Publication date: 1 January 1987

F.L. Jones

The history of Australian education is outlined. Then the pattern of present access to higher education of persons of different social classes is examined by analysis of data from…

Abstract

The history of Australian education is outlined. Then the pattern of present access to higher education of persons of different social classes is examined by analysis of data from the National Social Science Survey 1984–5. Trends identified include a worsening of the labour market for school leavers, deferring entry to higher education, an increasing population of mature students, and a decrease in the price of non‐government education.

Details

International Journal of Sociology and Social Policy, vol. 7 no. 1
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 9 October 2020

Tamson Pietsch

The purpose of this paper is to create comparable time series data on university income in Australia and the UK that might be used as a resource for those seeking to understand…

Abstract

Purpose

The purpose of this paper is to create comparable time series data on university income in Australia and the UK that might be used as a resource for those seeking to understand the changing funding profile of universities in the two countries and for those seeking to investigate how such data were produced and utilised.

Design/methodology/approach

A statistical analysis of university income from all sources in the UK and Australia.

Findings

The article produces a new time series for Australia and a comparable time series for the UK. It suggests some of the ways these data related to broader patterns of economic change, sketches the possibility of strategic influence, and outlines some of their limitations.

Originality/value

This is the first study to systematically create a time series on Australian university income across the twentieth century and present it alongside a comparable dataset for the UK.

Details

History of Education Review, vol. 49 no. 2
Type: Research Article
ISSN: 0819-8691

Keywords

Article
Publication date: 1 June 2003

G. Srikanthan and John Dalrymple

Suggests the quality in higher education (HE) debate is currently narrowly focussed, essentially around adapting industrial quality systems. Traditionally, the notion of academic…

5845

Abstract

Suggests the quality in higher education (HE) debate is currently narrowly focussed, essentially around adapting industrial quality systems. Traditionally, the notion of academic freedom was seen as the requirement of excellence in education. In more recent times (pre 1990) measures of quality control were imposed on HE, but their adoption was superficial compared to industry. The post 1990 period saw the need for a considerable increase in the quality systems activity in HE, in view of the dynamism in the sector. The adoption of quality management (QM) was preferred, because of its extensive practice in industry. Presently, its practice in HE is deteriorating into managerialism in institutions, because of lack of development of a shared vision and lack of a match between QM techniques and educational processes. Proposes a new approach to quality systems in HE. QM can still be the broad management methodology but should be adapted to educational processes and be made to preserve the traditional values of academic freedom and collegial modes of operation.

Details

International Journal of Educational Management, vol. 17 no. 3
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 1 June 1997

Publishes more than sixty abstracts on various aspects of higher education, from 1996 journals. Ranges over technology, quality, business‐education links, financing higher…

1208

Abstract

Publishes more than sixty abstracts on various aspects of higher education, from 1996 journals. Ranges over technology, quality, business‐education links, financing higher education, gender issues, learning and assessment, learning organizations, educational change, and the place of research in higher education.

Details

Education + Training, vol. 39 no. 4
Type: Research Article
ISSN: 0040-0912

Keywords

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