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Article
Publication date: 6 July 2018

Ayaka Noda, Angela Yung Chi Hou, Susumu Shibui and Hua-Chi Chou

The purpose of this paper is to examine how the Japanese and Taiwanese national quality assurance (QA) agencies, National Institution for Academic Degrees and Quality…

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Abstract

Purpose

The purpose of this paper is to examine how the Japanese and Taiwanese national quality assurance (QA) agencies, National Institution for Academic Degrees and Quality Enhancement (NIAD-QE) and Higher Education Evaluation and Accreditation Council of Taiwan (HEEACT), transform their respective frameworks in response to social demands, and analyze and compare the respective approaches for the key concepts of autonomy, accountability, improvement and transparency.

Design/methodology/approach

Using a qualitative document analysis approach, this paper initially examines the higher education system, major policies and QA developments, after which the methods associated with the QA restructuring transformations are outlined in terms of motivations, expectations and challenges. Finally, the NIAD-QE and HEEACT evaluation policies and frameworks are compared to assess how each has prepared to respond to emerging challenges.

Findings

During the QA framework restructuring, both the NIAD-QE and HEEACT struggled to achieve autonomy, accountability, improvements and transparency. While the new internal Japanese QA policy is assured through the external QA, the Taiwanese internal QA, which has a self-accreditation policy, is internally embedded with university autonomy emphasized. The QA policies in both the NIAD-QE and HEEACT have moved from general compliance to overall improvement, and both emphasize that accountability should be achieved through improvements. Finally, both agencies sought transparency through the disclosure of the QA process and/or results to the public and the enhancement of public communication.

Originality/value

This study gives valuable insights into the QA framework in Asian higher education institutions and how QA has been transformed to respond to social needs.

Details

Higher Education Evaluation and Development, vol. 12 no. 1
Type: Research Article
ISSN: 2514-5789

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Article
Publication date: 12 July 2013

Lina Xu, Corinne Cortese and Eagle Zhang

This paper aims to provide an understanding of how accounting systems have changed across four distinct periods of hegemonic leadership in China.

Abstract

Purpose

This paper aims to provide an understanding of how accounting systems have changed across four distinct periods of hegemonic leadership in China.

Design/methodology/approach

Using Gramsci's concept of hegemony, periods of leadership and accounting change throughout Chinese history are examined, including the Confucian tradition, the rise of the socialist system followed by the Cultural Revolution in the Maoist era, and the move towards the socialist‐market system in the Dengist era.

Findings

This paper shows how political leaders in these different time periods effectively achieved leadership by destroying an existing hegemony, creating a new ideology, and implanting this into people's daily lives in order to successfully mobilise their ideological systems. Consistent with changes in leadership, Chinese accounting systems are shown to have responded to hegemonic shifts across these periods.

Originality/value

This paper contributes to understandings of Gramsci's concept of hegemony, explanations of, and motivations for, accounting change, and provides an insight into the evolution of accounting systems throughout time in the context of China.

Details

Asian Review of Accounting, vol. 21 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

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