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1 – 10 of 559Abdulhakim Masli, Mohamed Alfatiemy, Ismail Elshahoubi and Mohamed Elheddad
This study aims to investigate the extent of compliance of university accounting programs in Libya with the International Education Standard (IES 3) and the extent of the impact…
Abstract
Purpose
This study aims to investigate the extent of compliance of university accounting programs in Libya with the International Education Standard (IES 3) and the extent of the impact of the skills included in programs of accounting education in Libya aligned with IES 3 requirements on students' academic performance and then to identify factors that can hinder the implementation of professional skills in accounting education in Libya.
Design/methodology/approach
A questionnaire was prepared and circulated among accounting graduates from public universities in Libya. A total of 116 useable responses were received from many of these universities. An exploratory factor analysis based on a pairwise polychoric correlation matrix was carried out to validate the scale. Also, it applies the regression analysis for a robustness check.
Findings
The findings indicate that the skills included in accounting education programs in Libya partially comply with the instructions of IES 3 (Intellectual, Interpersonal and Communication, Personal and Organizational). They provide empirical evidence that the accounting education program in Libya is a partial tool for implementing professional skills in accounting education in Libya. The findings of this study also show that there is no statistically significant relationship between the skills included in programs of accounting education in Libya aligned with IES 3 requirements and the academic performance of students.
Practical implications
Findings may help the government, higher education officials and accounting faculty members in Libya pay more attention to accounting education to improve its effectiveness and meet the requirements of IES 3. Therefore, it fills an information gap in the accounting literature by investigating university accounting programs and their compliance with IES 3 in Libya, a context that is still poorly understood.
Originality/value
Little is known about accounting education in the Middle East and North African (MENA) countries, where the literature shows that little research has been conducted on accounting students in the countries of this region, particularly in Libyan universities.
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Private universities in Ghana are perceived to offer low-quality education, even though the few studies conducted have produced contradictory findings. In addition to the paucity…
Abstract
Purpose
Private universities in Ghana are perceived to offer low-quality education, even though the few studies conducted have produced contradictory findings. In addition to the paucity of research in this area, the debate has not largely reflected the views of alumni. This study aims to present the perspectives of a major stakeholder group in education on the quality of the accounting programme offered by a chartered private university in Ghana.
Design/methodology/approach
A survey questionnaire was sent to 150 alumni from a private university who graduated between 2011 and 2015 to gather data and analysed using descriptive statistical methods and hierarchical factor analysis.
Findings
In contrast to the perception of low-quality programmes in private universities in Ghana, the alumni group believed that the private institution offered good-quality accounting programmes. The accounting programme was accessed to be fit for its purpose, and it has generally transformed the lives of the alumni group, thus making the programme meet their quality expectations.
Practical implications
The study’s findings are an important contribution to the debate on the quality of private universities programmes in general and specifically in accounting.
Originality/value
Although some research has been done on quality assurances and accounting programmes in public universities in Ghana, the authors know very little about the quality in private universities. The study presents the opinions of an alumni group on the controversy over private universities quality of education. This study closes a gap in the literature.
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Agus Fredy Maradona, Parmod Chand and Sumit Lodhia
The purpose of this study is to identify the professional skills and competencies of accountants that support a successful implementation of International Financial Reporting…
Abstract
Purpose
The purpose of this study is to identify the professional skills and competencies of accountants that support a successful implementation of International Financial Reporting Standards (IFRS). The authors further investigate the extent to which professional accountants have developed these skills through professional training.
Design/methodology/approach
In the survey, Indonesian accountants were provided with a list of 47 skill items under nine categories of professional skills and were asked to rate the importance of each skill item and to indicate the level of priority given to the development of the skill items in the professional training they have undertaken. Their responses provide insights into the skills needed for applying IFRS and the adequacy of professional training in providing these skills.
Findings
The authors find that accounting judgement is considered to be the most necessary skill for applying IFRS. Likewise, the findings show that ethical skills and certain generic skills are also perceived to be necessary for adequate application of IFRS, while skills relating to cultural sensitivity are viewed as least important. The findings further demonstrate that professional training programmes need to emphasise the development of judgement and other relevant skills that are important skill categories for applying IFRS.
Research limitations/implications
This study extends the literature on IFRS implementation through a specific focus on the professional skills required by accountants.
Practical implications
These findings have important policy implications for the standard-setters, regulators, auditors and to professional training providers across the world, such as professional accounting associations, accounting firms and educational institutions, for evaluating the content of the training and education programmes being delivered to accountants to prepare them with the relevant skills for applying IFRS.
Originality/value
This study is one of the first to examine the importance of various types of skills necessary for accountants in applying IFRS and the extent to which these skills have been developed through the professional accounting training provided.
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The purpose of this paper is to identify and gain recent insights into the extent to which skills expectation gap exists from the perspective of employers in a Pacific Island…
Abstract
Purpose
The purpose of this paper is to identify and gain recent insights into the extent to which skills expectation gap exists from the perspective of employers in a Pacific Island country, including the competencies perceived essential within the work context of accountants and the support provided by employers to accounting graduates to address the skills expectation gap.
Design/methodology/approach
Using the expectation–performance gap framework developed by Bui and Porter (2010), this study collects and analyses data via semi-structured interviews with employers at chartered accounting firms, large- and medium-sized commercial and industrial firms in Fiji.
Findings
Majority of the employers indicated that graduates from the Fijian universities are adequately prepared and have acquired the necessary attributes to perform at the workplace. However, employers expect universities to do a little more in terms of developing confidence and improving ability to apply theoretical knowledge to practice. The findings also outline that the institutional-, social- and student-related constraints directly affect the quality of graduates, which are not in control of academics.
Research limitations/implications
It is noted that graduate capabilities are developed over two different learning environments. This study focused on how universities prepared graduates to perform at the workplace from the perspective of employers. This serves as a basis for future research to investigate effectiveness of trainings provided by employers to graduates to enable them into becoming successful accounting professionals.
Originality/value
This study adds clarifications to the debate on academic–practice gap by providing recent insights into the extent to which graduates demonstrate capabilities to perform in the accounting profession, the prevailing issues with graduate capabilities and the employers’ contribution towards strengthening graduate capabilities.
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Mohammad Hossein Safarzadeh and Mohammad Amin Mohammadian
This study aims to examine the association between Iranian auditors' narcissism and the auditors' professional skepticism.
Abstract
Purpose
This study aims to examine the association between Iranian auditors' narcissism and the auditors' professional skepticism.
Design/methodology/approach
The authors' sample is comprised of 355 professional auditors working in the private and public sectors in Iranian firms in 2022. The authors use cross-sectional multivariate regression as the main methodology, along with the structural equation modeling (SEM) technique.
Findings
The authors find that a higher level of narcissism leads to a greater level of professional skepticism among auditors, which ultimately can enhance the quality of the audit process. The results provided via the robustness tests also supported this finding.
Originality/value
The authors' findings further the understanding of the role of narcissistic personality traits in improving professional skepticism among auditors of an Islamic and emerging country. In addition, audit firms and audit partners can also consider the findings of this study and enhance the effectiveness of audit processes by assigning appropriate employees with certain personalities to specific tasks.
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Arpita Ghosh and Nisigandha Bhuyan
This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in…
Abstract
Purpose
This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in Business (PMAIBs). It further delves into their individual, job and organizational characteristics as determinants of their understanding of the code.
Design/methodology/approach
This study relies on data from 247 responses to a survey-based questionnaire. Overall scores and sub-scores of the level of understanding of the code were calculated based on questions grounded in IESBA Code and ethical dilemmas. The drivers of these scores were then examined using one-way ANOVA, OLS, Probit and ordered probit regressions.
Findings
This study found considerable heterogeneity in Indian PMAIBs' understanding of their professional code of ethics and substantial scope for improvements. PMAIBs were stronger in Application, Resolution and Threats but weaker in Theory and Principles. Further, PMAIBs who had ranked themselves higher on code-familiarity, had higher moral maturity, hailed from western India and worked for foreign-listed, foreign-owned firms were found to have a higher level of understanding of the code. Highly educated elderly professionals and professionals with more responsibility areas exhibited a lower level of understanding of the code.
Research limitations/implications
Insights from the study can help professional bodies, employers and academics identify and segment PMAIBs based on their ethics-training needs and customize interventions, which can benefit businesses and society through reduced corporate ethical failures. Considering the risk implications of Indian PMAIBs' inadequacies in understanding their code of ethics, the Indian professional accounting organization (ICAI-CMA) should mandate ethics in continuing professional development and expedite its long pending convergence with the IESBA code, a global benchmark for professional accountants.
Originality/value
This paper assesses the understanding of the professional code of ethics of PMAIBs, which is crucial yet amiss in the accounting ethics literature. While ethical decision-making is extensively researched, how well the professionals understand their code is yet unexplored. Research on PMAIBs, despite their unique ethical vulnerabilities and increasingly vital role in organizations, is still dormant. This study aims to fill these gaps by examining PMAIBs from India, an emerging economy under-represented in accounting ethics literature. India offers an important and rich setting for the study due to its large size, fast growth, deep integration with the global economy, high perceived corruption levels and poor ethical behavior of its firms.
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Sarikha Srinivasavarathan and Poornima Rajendran
The international academic literature agrees that principals act as change agents and are vital in creating and promoting an inclusive school culture. In this article, the authors…
Abstract
Purpose
The international academic literature agrees that principals act as change agents and are vital in creating and promoting an inclusive school culture. In this article, the authors proclaim that Indian schools lack school leadership to accomplish inclusive education (IE) characterized by local needs. The article emphasizes the importance of school principals and discusses how principal vacancies, insufficient training and lack of autonomy jeopardize inclusive and equitable quality education in Indian schools. Contextualized policies, professional standards for principals, research that highlights principals' perspectives and autonomy for principals are required to strengthen principals, who are the primary advocates for IE, to create a more democratic, equitable and just society.
Design/methodology/approach
The authors base their arguments and opinions on the latest National Education Policy (NEP, 2020), data/statistics from various educational organizations in India, and research findings of global scholars.
Findings
The data and statistics show that principals in Indian schools do not receive the essential assistance to implement IE successfully. A lack of adequate data regarding the subject of debate is another point made by the authors.
Social implications
Understanding the hardships faced by Indian school principals would help readers recognize the leadership challenges for IE in India. Addressing these challenges is one of the best ways to fulfill the equity and inclusion goals emphasized in UN Sustainable Development Goal #4.
Originality/value
This article is the first to emphasize the importance of prioritizing principals in Indian schools, among other agents when trying to achieve inclusion.
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Ulviyya Tofiq Mikayilova, Lalakhanim Orujova and Ulkar Babayeva
This chapter discusses the current state of inclusive education in Azerbaijan and builds connections to the realization of Sustainable Development Goal 4 (SDG4). It focuses on…
Abstract
This chapter discusses the current state of inclusive education in Azerbaijan and builds connections to the realization of Sustainable Development Goal 4 (SDG4). It focuses on Azerbaijan's progress toward SDG4 targets, such as early childhood development, general education, and pedagogical higher education. In this article, the history of inclusive education in Azerbaijan is described, relevant education policies are reviewed, definitions of inclusiveness and inclusive education are provided, compared with international standards, and the main challenges are pointed out. Moreover, the chapter discusses the challenges of the reform process and inclusive education during pandemics and war crises.
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This chapter employs critical discourse analysis (CDA) to examine three key policy documents related to international education in New Zealand: The International Student Wellbeing…
Abstract
This chapter employs critical discourse analysis (CDA) to examine three key policy documents related to international education in New Zealand: The International Student Wellbeing Strategy (ISW), The New Zealand’s International Education Strategy 2018–2020 (IES), and The New Zealand’s Strategic Recovery Plan (SRP) for the International Education Sector. It asks, “How are discourses of international student wellbeing deployed in New Zealand’s international education policy documents?” The findings suggest that the actual targets of wellbeing in New Zealand international education policies were less the international students than New Zealand itself. I argue that discourses of international student wellbeing are instrumentalized in policy discourses to position New Zealand as a progressive and inclusive society and feed the competitive market dynamics driving the global international education market.
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