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Although many of the problems currently being faced in accounting education have also been expressed in educational debates within other professions such as medicine, law and architecture, changes in accounting education policy and practice have not been greatly influenced by comparative study of other professions. This paper aims to examine the potentiality of the comparative research method in order to inform the future direction of accounting education.

Comparative methodology has been defined as “a method of analysis that focuses on several objects of study in order to identify similarities and differences”. This paper begins by critiquing the comparative research method before considering how comparative research can make a contribution to research into accounting education policy and professional issues. The extent to which comparative research has been undertaken in accounting education research is then examined.

The potentiality of incorporating ideas from other professional education systems has not been fully exploited in accounting education.

This paper advocates comparing accounting education with that in other professions. Other types of comparative research, for example, international comparisons, are not covered in detail.

Accounting educators and education policy setters should be encouraged to explore the accounting systems of similar professions to generate new ideas for change.

The paper discusses how comparative study, with particular reference to other professions, can be used to inform change in accounting education policy.

Historical studies of comparative education have been available and utilised in Europe and North America to justify and legitimise comparative and international education research in present day contexts (Cowen; Masemann et al.; Psacharopoulos; Schriewer). However, a review of the literature of comparative education research in Asia and the Pacific discloses that very little is known about its own history, purpose, or direction. The aim of this paper is to explore the idea that part of this circumstance stems from the fact that these fields of study are often perceived as undefined.

This analysis suggests that in the Asia and Pacific region, research in comparative and international education is generally perceived as narrowly defined.

This article points out that the “fields” differ in terms of paradigmatic representation but are both change‐dependent, and that while comparative education research does not necessarily require an international dimension to it, international education must contain comparative elements for critical analysis and reflection.

The first study of its kind to review the history of comparative education research in the region.

This paper states the case for adopting a comparative method of analysis to the study of enterprise education. Adopting a comparative approach can provide fresh insights and opportunities for researching from different perspectives. It develops understanding of the concept by reexamining its origins and history. By default its purpose, development operation and rationale are also briefly discussed through reference to literature and policy.

This paper draws on the literature around enterprise and entrepreneurship education. It argues that comparative analysis of enterprise education is an important methodological tool that can enrich, deepen and inform research processes, findings and outcomes. Comparative analysis can take a number of forms and can include within country, cross-country, historical, temporal, longitudinal, spatial, pedagogical, policy or other types of comparison.

This paper unpacks and teases out some of the points of difference and similarity between enterprise education concepts, policies and practices; and the way they are introduced to, applied and operate in different contexts. The main focus and point for comparison is the UK. Enterprise education is distinct from and should not be confused with business and economics. Teacher training in the techniques of enterprise education and resources designed to suit social and cultural requirements is crucial to achieve successful project outcomes.

The comparative analysis of enterprise education programmes and policies advocated here adds value and provides additional insight to these concepts and practices.

The purpose of this paper is to explore the differences between Hong Kong Special Administrative Region (SAR) and Mainland in terms of education and also the influence of it on doing comparative educational research. Hong Kong SAR is ruled by the Chinese Government under the framework of “One country, two systems.” It makes Hong Kong SAR different from other Mainland cities based on different aspects including, education. The finding of this paper provides a systematic review about the differences between these two Chinese societies in terms of education and also implication for conducting comparative educational research in these two societies and also generating some implications for cross-national and cross-cultural study in education.

This paper made references from the framework proposed by Bray and Thomas (1995) in relation to comparative educational research to make comparison between Hong Kong SAR and Mainland China. Multi-level comparison is conducted between two societies in terms of education, especially aspects relating to conducting educational research sat social, school and individual levels.

This paper identified the influence of “One county, two systems” on education at different levels such as ideology, school management system and use of languages in teaching. Such differences affect the choice of topics, sampling strategy, research design, data analysis and interpretation and also ethical considerations when conducting comparative research between Hong Kong SAR and Mainland China.

This paper is an integrated analysis of conducting educational research in two Chinese societies and provides insights for further discussions and possible research about this topic.

Promotes and justifies a stronger comparative emphasis in the study of educational administration and management. Addresses questions such as, why adopt a comparative approach to educational administration? Why ground a comparative approach in culture? and, why focus on school organisation, leadership and management as the baseline unit for comparison? In systematically addressing these questions, the paper begins by acknowledging that comparative educational administration has, at best, a weak knowledge base. It goes on to clarify the potential importance of a comparative dimension to the field, and in particular, a comparative approach reflecting a cross‐cultural perspective. Finally, the paper briefly addresses a number of key issues which, it is argued, could inform initiatives to create a robust cross‐cultural approach to comparative educational administration

For entrepreneurship education issue, the purpose of this paper is to apply a novel four-step method of comparative education research and assessment items for university-based entrepreneurship ecosystems (U-BEEs), with a specific focus on universities in Taiwan and Singapore. In this paper, entrepreneurship education development is explored, and important implications for the further improvement of entrepreneurship education are provided.

This study is based on the comparative education research method and proceeds in four steps (i.e. description, interpretation, juxtaposition, and comparison). The U-BEE items are applied to exemplify the similarities and differences of the process by which entrepreneurship education developed in two universities each in Singapore (National University of Singapore and Nanyang Technological University) and Taiwan (National Taiwan University and National Tsing Hua University).

From the country-based standpoint, the findings include considering broader factors (i.e. history, education) in such a comparison of the similarities and differences among four universities, reflecting the reality in the Asian region and introducing the method application of comparative education research for the first time in entrepreneurship education. From holistic and specific perspectives of U-BEE, the findings consist of presenting similarities and differences based on the comparisons of each item and showing the classified findings.

This study provides helpful insights based on the perspectives of academics and practitioners. First, the authors urge the necessity of the theoretical base of teaching and learning in education when universities plan for entrepreneurship education. Second, the authors stress the critical impact of the government on the execution of entrepreneurship education in the higher education context.

This article is intended to stimulate theoretical reflection in international comparative studies in library and information science (comparative LIS).

The need for theory is emphasized and shortcomings in comparative LIS in respect of theory are identified. On the basis of literature from other comparative disciplines, a framework for examining issues of metatheory, methodology and methods is constructed. Against this background the role of theory and metatheory in the literature of comparative LIS is evaluated. General observations are illustrated using examples selected from comparative studies in LIS.

Much of the literature of comparative LIS is atheoretical and based on assumptions that reflect naive empiricism. Most comparativists in LIS fail to link their work to that of colleagues, so that no body of theory is built up. Insufficient use is made of theory from other social science disciplines. There is a little evidence of awareness of metatheoretical assumptions in the sociological, teleological, ontological, epistemological and ethical dimensions.

While general observations are presented about the literature of comparative LIS, this is not a bibliometric study. Issues of methodology and method are not dealt with.

Recommendations are made for improving teaching and research in comparative LIS. Concepts presented here are of value to the wider LIS community, particularly in internationally oriented research and practice.

Since the 1980s there has been very little conceptual and methodological reflection on comparative LIS. This article alerts the LIS profession to new thinking in other comparative disciplines.

The purpose of this paper is to evaluate the performance of select technical higher education institutes of national importance in India. This helps to judge the efficiency and effectiveness of an institute to provide valuable insights on performance measurement and effectiveness not only to the respective institute but also to governmental agencies and policymakers.

The paper makes a comparative analysis across various educational institutes of repute. This paper looks at the performance of four technical higher education institutes of India. An integrated data envelopment analysis–analytic hierarchy processing (DEA–AHP) approach has been used to compare and evaluate the relative efficiencies in terms of input provided to the institute to produce outputs.

The results depict the performances of the four institutes over the period of five years and, in turn, help assess the increase or decrease in the performance of a particular institute in comparative assessment. The paper also helps identify the most efficient institute among the four institutes that have been compared, in terms of academic efficiency, research efficiency, teaching efficiency and consulting efficiency.

A study like this would furnish an insight into the performance of the select higher educational institutes. The findings can be useful for policymakers, educational planners and administrators in designing a system based on various criteria that can help improve the overall efficiency and decide about benchmarking and funding strategies.

This paper is an attempt toward defining, conceptualizing and measuring performance effectiveness of institutes of higher education in the Indian context. The effort at the integration of the methodologies (through comparison and DEA–AHP) has helped to provide insights that could not have been obtained through the use of the methods or techniques alone. The paper has helped identify critical strategic issues and parameters which when implemented would be useful for policymakers, educational planners and administrators in designing a system based on various criteria that can help improve the overall efficiency of educational institutes in higher education.

This comparative case study looks towards the diverse approaches of higher education to support peacebuilding, from policy and philosophy to pedagogical practices, in conflict-affected and post-conflict settings. The achievement of global development goals is dependent on addressing access to quality education in conflict-affected contexts, including higher education. However, in settings affected by conflict, higher education is often perceived to be a luxury, not a necessity. This study, then, explores whether and how higher education might support peace and development through the unique perspective of the “three faces” of higher education in conflict contexts.

The paper is designed as a qualitative comparative case study. The research examines the work of university educators in two institutions in Afghanistan and Somaliland, highlighting the challenges and opportunities they face working in conflict-affected societies and their pedagogical responses to conflict. Data for the research were collected through in-depth interviews, documents, and digital artifacts with 12 university educators across the two institutions. The faculty teach a wide variety of subjects in the social sciences and humanities, subjects including and in addition to those specific to peace and development studies. To strengthen the interpretation of data, multiple coders were involved and intercoder reliability was conducted.

Findings indicate a number of challenges and opportunities that university lecturers and their institutions face in teaching for peace in conflict-affected contexts, particularly as it relates to the “three faces” of higher education to support, impede, or reveal the complicated nuances of peacebuilding in conflict settings. Member-checking was employed with participants to enhance the reliability of the analysis.

In the end, the paper contributes new empirical insights into higher education in conflict-affected contexts, particularly from the standpoint of faculty. Critical perspectives and implications for curriculum, pedagogy and research are offered.

The purpose of this paper is to examine the relationships between education and competencies from a comparative view, while controlling for background characteristics (e.g. parental education), home features (e.g. income) and country fixed effect.

This paper utilises an international data sets of 12 Belt and Road (B&R) countries participating in the PIAAC survey. Data are examined using regression models with “REPSET” Stata code. The focus on B&R countries is interesting as this recent economic and strategic development alliance might transform the contemporary global balance of power. Therefore, examining its educational development is important.

Findings reveal the higher the level of education, the higher the competency level in numeracy and literacy. Age was found to be negatively related to competencies, and gender was found to be dually significant. Among the examined B&R countries, Slovenia, Russia and Israel contribute the most to the numeracy, literacy and problem solving competencies (respectively) compared with other countries. The findings might contribute to the design of education for development policies aimed at increasing the level of state competitiveness while accounting for social cohesiveness.

The paper provides a comparative study into educational development of the B&R alliance, and therefore offers an insight of the developmental cooperation as it emerges. The focus on the B&R initiative is important as it is a strategic development alliance which might transform the contemporary global balance of power. Therefore, the examination of the above-mentioned relationships with the focus on B&R countries might advance the strategic design of this cooperation.