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Abstract

Details

Social Media, Mobile and Cloud Technology Use in Accounting: Value-Analyses in Developing Economies
Type: Book
ISBN: 978-1-83982-161-5

Book part
Publication date: 27 January 2014

Sergeja Slapničar, Maja Zaman Groff and Neža Štumberger

The purpose of the chapter is to contribute to the discussion as to whether some sort of regulation of professional accountants is warranted, by analysing whether professional…

Abstract

Purpose

The purpose of the chapter is to contribute to the discussion as to whether some sort of regulation of professional accountants is warranted, by analysing whether professional qualification of accountants affects the provision of accounting services.

Methodology/approach

A survey method is used. From a sample of 96 accountants providing accounting services in Slovenia, we estimate the structural equation model and measure competences, knowledge, service mix, customer loyalty and litigation risk.

Findings

We find that professional qualification is positively associated with competences. Competences, in turn, are positively associated with knowledge and wider service product mix, but not with customer loyalty and litigation risk.

Research limitations

The respondents are practicing accountants. Their self-evaluation of their knowledge should be treated with caution in terms of the absolute values of assessed knowledge as they are inevitably subjective. For other variables, more objective measures are used.

Research implications

In the absence of accounting profession regulation, the quality of financial reporting may be particularly vulnerable in micro companies. Although answering the question of whether provision of accounting services should be subject to regulation is not straight-forward, the results of our study provide some guidance for regulatory decision making.

Details

Accounting in Central and Eastern Europe
Type: Book
ISBN: 978-1-78190-939-3

Keywords

Book part
Publication date: 2 May 2006

Janine Golden

Leadership development is a significant issue in public libraries and library administrators debate, among other topics, how to achieve it for the middle-level manager. At the…

Abstract

Leadership development is a significant issue in public libraries and library administrators debate, among other topics, how to achieve it for the middle-level manager. At the present time, library organizations use leadership and management workshops, seminars, and institutes to assist with managers’ organizational learning processes. Current literature indicates that additional strategies such as career planning, mentoring, networking, acquiring adequate qualifications and experience, professional involvement, and continuing education are used not only to facilitate middle-level managers’ career development, but also to help organizations fill the leadership gaps within their ranks.

Details

Advances in Library Administration and Organization
Type: Book
ISBN: 978-1-84950-403-4

Book part
Publication date: 30 November 2006

Anna Maria Tammaro

Why evaluate quality in Library and Information Science (LIS) schools? From a historical perspective, quality assurance always has been considered a strategic issue by LIS schools…

Abstract

Why evaluate quality in Library and Information Science (LIS) schools? From a historical perspective, quality assurance always has been considered a strategic issue by LIS schools for improvement of the teaching and learning experience and for accountability. Internationalization has added a new role to quality assurance in LIS. In terms of the context of the World Trade Organization General Agreement on Trade in Services (WTO-GATS), LIS is increasingly recognized as part of the knowledge sector. The WTO-GATS has approved a multilateral framework that sets out rules for the conduct of international trade in services, including educational services. The GATS includes both general rules—for example, those related to the transparency of trade-related regulations—and a framework for specific commitments under which countries choose whether, and under what conditions, to allow access to their markets for foreign suppliers. The provisions in the GATS related to trade regulations and ways countries choose to allow access to their markets are relevant to the recognition of international standards or qualifications for professionals. Although not mandatory, international standards are encouraged, both for quality assurance of LIS school offerings in general, and for recognition of a specific LIS school outside its home country. Additionally, in the context of an increasingly internationalized job market, employers need reliable information on how to evaluate specific higher education degrees and assess degrees recognized and granted in their domestic market. The goals are to facilitate the mobility of students and to increase employability. The need to reinforce the comparability of higher education internationally through quality assurance systems is now becoming more pressing.

Details

Advances in Librarianship
Type: Book
ISBN: 978-1-84950-007-4

Book part
Publication date: 19 January 2023

Sunaina Gowan

The ‘Australian workplace’ has been used as a study ground in this book to explore the integration process of immigrant Indian professionals in Australia, as well as the link…

Abstract

The ‘Australian workplace’ has been used as a study ground in this book to explore the integration process of immigrant Indian professionals in Australia, as well as the link between exclusion after inclusion and its influence on these professionals’ emotional labour. This chapter will examine how exclusionary inclusion impacts immigrant Indian professionals and how they try to hide or repress parts of their cultural identity to be accepted equally in Australian workplaces. Inclusion is defined as ‘the degree to which an employee thinks he or she is a valued member of the organisation’ (Shore et al., 2011). When they are excluded, they are disappointed and fear losing their cultural identity (Aydemir & Skuterud, 2008). Inclusion in the workplace is closely related to higher commitment and better performance (Cho & Mor Barak, 2008). When ethnic workers feel supported in the job, where they spend a significant amount of their life, they perform better. Skilled immigrants come to a country with hopes and dreams of experiencing equality and finding employment. According to Roberts et al. (2009), when an individual’s internal experiences and external displays are in alignment, they will have no identity conflict and will feel appreciated at work.

Details

The Ethnically Diverse Workplace: Experience of Immigrant Indian Professionals in Australia
Type: Book
ISBN: 978-1-80382-053-8

Abstract

Details

Social Media, Mobile and Cloud Technology Use in Accounting: Value-Analyses in Developing Economies
Type: Book
ISBN: 978-1-83982-161-5

Book part
Publication date: 10 August 2023

Äli Leijen, Margus Pedaste and Natalia Edisherashvili

A growing number of countries have developed Teacher Professional Standards that describe how effective teaching is conceptualized and demonstrated. This article describes how…

Abstract

A growing number of countries have developed Teacher Professional Standards that describe how effective teaching is conceptualized and demonstrated. This article describes how initial teacher education and continuous professional development (CPD) is organized in Estonia, and what role professional standards have in the Estonian context. We demonstrate how the Estonian decentralized preservice teacher education and CPD system supports high quality and flexible teacher professional development throughout their careers. We will also pinpoint the biggest challenges that are currently experienced in Estonia regarding teacher education and professional development. Drawing on the international experiences, we will also discuss how Teacher Professional Standards could be further developed in Estonia to better serve as a guide for both initial teacher education and continuous professional development.

Details

Approaches to Teaching and Teacher Education
Type: Book
ISBN: 978-1-80455-467-8

Keywords

Book part
Publication date: 14 August 2014

Jane Knight

In the last decade, the speed and intensity with which regional level connections are expanding in all areas of the world has been remarkable. Higher education in Africa is no…

Abstract

In the last decade, the speed and intensity with which regional level connections are expanding in all areas of the world has been remarkable. Higher education in Africa is no exception. This chapter focuses on African policies and programme initiatives to further higher education regionalization. Regionalization is defined as the process of ‘building closer collaboration and alignment among higher education actors and systems in a designated area or framework, commonly called a region’. An analytical framework, consisting of functional, organizational and political approaches, is applied to the evolution of higher education regionalization at the continental level in Africa through a close examination of the progress related to the implementation of the “African Union Strategy for the Harmonization of Higher Education Programmes.” Special emphasis is given to the harmonization of degree structures and the recognition of qualifications through sub-regional qualification frameworks. Key issues and challenges such as rationales, governance, benefits and risks, unintended consequences, language, engagement for all and innovation are raised at the end of the chapter to stimulate further reflection and exploration of the complex process of higher education regionalization.

Details

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

Book part
Publication date: 5 October 2020

Jason Bergner, Yining Chen and Melloney Simerly

We survey full-time accounting faculty holding terminal degrees about professional certifications. In addition to asking faculty about professional certifications they hold, we…

Abstract

We survey full-time accounting faculty holding terminal degrees about professional certifications. In addition to asking faculty about professional certifications they hold, we gather data about faculty’s experiences as well as their perceptions about the pursuit of professional certifications. We find significant results for the following items: faculty at non-doctoral schools are more likely to hold professional certifications than their doctoral counterparts; newer faculty are less likely to hold a professional certification, indicating a decreasing trend of accounting faculty who are professionally certified, and faculty teaching audit and taxation are more likely to hold a professional certification, denoting a higher practice credential requirement for faculty teaching in those areas. Our work also reveals faculty’s perceptions about the benefits of obtaining a certification to both teaching and research. By understanding the motivations and obstacles perceived by accounting faculty in their pursuit of professional certifications, universities can design reward systems that best suit their institutional mission while accommodating faculty pursuit of professional certifications in order to bridge the gap between accounting education and accounting practice.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-83867-236-2

Keywords

Book part
Publication date: 5 September 2022

Della-Maria M. Marinova and Svetla T. Marinova

This chapter critically evaluates opportunities and challenges associated with developing diversity and embracing inclusion of cyber security talent in a multinational consultancy…

Abstract

This chapter critically evaluates opportunities and challenges associated with developing diversity and embracing inclusion of cyber security talent in a multinational consultancy firm and offers recommendations on how to optimize inclusion of young talent in this sensitive business area within a multinational company. Drawing on one of the author's experience as a young cyber security professional with a non-technical background, entering the profession through a consultancy graduate development programme, this paper offers a unique perspective on how to enhance cohesion in diversity across linear and non-linear routes into cyber security.

While the scope is limited to cyber security talent in early careers, the competency-based approach means that recommendations around developing diversity and embracing inclusion can be applied to young talent in other business competence areas. Each recommendation can be used as a building block to influence and shape future equality, diversity and inclusion (ED&I) strategy in consultancy.

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