Advanced clinical practice for radiographers in Great Britain: professional roles, accountability and the educational provision

International Nuclear Information System (INIS)

Hogg, P.

2004-01-01

A change in British health care has resulted in a broadening of roles and responsibilities beyond 'traditional boundaries' for a range of health care professionals. This has occurred because of staff shortages (particularly within the medical profession) and the recognition that many 'non-doctor' health care staff can make safe, competent and effective contributions outside their 'normal' sphere of responsibilities. In the context of advanced clinical practice, this paper will explain the current arrangements for radiographers' roles and responsibilities, their accountability and the educational provision that underpins the development of competencies at these higher clinical levels. Some advanced roles that British radiographers perform, within their current normal responsibilities, will be identified and some British legislation and professional body guidance that make role advancement possible will be outlined. The article will conclude with an indication of the educational level at which the advanced competencies are learned and assessed. (author)

The construction of educational and educational communities: for an articulated training and educational practice

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Pedro Duarte

2016-12-01

Full Text Available This paper aims to reflect on the relationship between higher education institutions (universities and polytechnic institutes and intuitions of non-higher education (primary and secondary schools in the context of initial teacher training. This reflection is implicitly related to the process of supervision in initial formation, and how this contributes to the formation of teachers who reflect on their action, assuming that this practice is sustained in a praxiological knowledge simultaneously individual and collective. Taking into account this reflection, and taking into account the theoretical assumptions explored, it is intended to reflect and indicate possible problems / challenges inherent to the supervision process in the initial teacher training and to the relationship between higher education institutions and educational not higher education institutions. Based on the problems / challenges indicated, it is proposed a system / structure (Educational and Pedagogical Communities of sharing and collaboration between the different organizations that enables an integrated and integral initial teacher training that values the continuum theory and practice.

Innovative Public Engagement Practices and Partnerships: Lifting Stakeholder Voices in Education Accountability Policy

Science.gov (United States)

Wills, Monica; Brewer, Curtis; Knoeppel, Robert; Witte, James; Pargas, Roy; Lindle, Jane Clark

2010-01-01

In 2008, due to increasing stakeholder dissatisfaction with assessment results and school report cards, South Carolina revised its 1998 Educational Accountability Act and required public engagement with stakeholders including parents/guardians, educators, business and community leaders, and taxpayers. The legislation created partnerships between…

Future Challenges of Accounting Education at the University of Debrecen

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Orbán Ildikó

2016-01-01

Full Text Available The actuality of our research is given by the fact that in the 21st century, the field of accounting is changing continuously and rapidly. Thanks to the global processes occurred over the last few decades, changes took place in the economic processes and the area of accounting was formed much as well. Nowadays, a lot of undertakings perform such activities, which are cross-border and building international connections up. The differing content and rules of the statements applied in different countries make the comparability and the performance measurement more difficult, particularly for the undertakings, their owners, their existing and potential investors, other decision-makers as well as authorities. The above-mentioned differing application of the accountancy enhances the necessity for establishing a uniform harmonized accounting system, which is unanimous worldwide as well. International Financial Reporting Standards (hereinafter: IFRS are intended to make the financial reports more transparent and unequivocal for its users; it helps to understand the content of reports and makes the decision-making more open and more predictable. However, we need to be attentive not only to the benefits of unification efforts but the economic, cultural, traditional and legislative differences of the single nations and the difficulties of adopting the different and unusual norms The task of accounting is to give a true and fair image about the property, income and financial situation of an undertaking. Information provided by accounting is essential for both the management decision-making and the market operators. In the frame of accounting education, financial accounting has to deal with SAP Financial Accounting. SAP is the most popular enterprise business system used by the biggest organisations in the world to help run their companies. At the university, our teaching task is to give the knowledge and skills to the students they need in the practical

To Be Accountable in Neoliberal Times: An Exploration of Educational Policy in Ecuador

Science.gov (United States)

Aviles, Enma Campozano; Simons, Maarten

2013-01-01

The ascendancy of neoliberal modes of governing has caused a shift in accountability practices in the public sector, including in the field of education. This shift can be observed in the accountability regimes introduced into education systems around the world. They reflect a strong focus on quality assurance/control and efficiency in order for…

The Global Challenge for Accounting Education

Science.gov (United States)

Helliar, Christine

2013-01-01

Accounting and education are both global phenomena, and there is thus an argument that accounting education should be consistent and comparable across the globe. However, accounting, and accounting education are all socially constructed and globally they have been influenced by their historical, social, economic, political and cultural contexts.…

Management and Accounting in English Higher Education Influenced by Environmental and Academia-Specific Factors

Science.gov (United States)

von Alberti-Alhtaybat, Larissa; Al-Htaybat, Khaldoon; Hutaibat, Khaled

2012-01-01

This article originates from a longitudinal study of management and accounting practices in the English higher education sector. The processes of strategic management and strategic management accounting in several English higher education institutions were investigated, from planning to assessment, and their meaning to members of staff. The study…

Combining accounting approaches to practice valuation.

Science.gov (United States)

Schwartzben, D; Finkler, S A

1998-06-01

Healthcare organizations that wish to acquire physician or ambulatory care practices can choose from a variety of practice valuation approaches. Basic accounting methods assess the value of a physician practice on the basis of a historical, balance-sheet description of tangible assets. Yet these methods alone are inadequate to determine the true financial value of a practice. By using a combination of accounting approaches to practice valuation that consider factors such as fair market value, opportunity cost, and discounted cash flow over a defined time period, organizations can more accurately assess a practice's actual value.

DUALITY IN SMALL AND MEDIUM ENTERPRISE ACCOUNTING PRACTICES

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Fadilla Cahyaningtyas

2017-12-01

Full Text Available This research is aimed to comprehend the accounting practice and its benefit in triggering one of the most credible SMEs in Malang City to succeed, SME Garuda Jaya. The analytical tool used in this research is transcendental phenomenology. Based on data analysis, two kinds of accounting practices are: (1 accounting practice of mind and memory; and (2 accounting notation to the arrangement of basic financial statements in the form of balance sheets and Profit/ Loss (L / R. both practical accounting establishes duality practices, a practice that combines two distinct and different things into integral and appropriate things to do an accounting practice. Therefore, first, duality practices seek to make synergistic social and economic value. Second, the practice of duality establishes the integration of "masculine" and "feminist" characters to achieve business success, which not only places the orientation into the material aspects of earning income but also on environmental and social responsibility.

14 CFR Sec. 2-5 - Revenue and accounting practices.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Revenue and accounting practices. Sec. 2-5... General Accounting Provisions Sec. 2-5 Revenue and accounting practices. (a) Revenue accounting practices... physically verify the reliability of its passenger revenue accounting practice at least once each accounting...

MANAGERIAL AND COST ACCOUNTING PRACTICES - A ROMANIAN OVERVIEW

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CARDOS ILDIKO REKA

2011-12-01

Full Text Available Research theme Globalization and technological changes generates complexity both in the business environment and the accounting systems. Under these conditions managerial accounting needs to learn new practices in order to become an active consultant of management. Objectives: The main objective of this paper is to present how managerial accounting changed over the years in Romania. We intend to present how the managerial accounting system is implemented within Romanian organizations, to report the level of adoption of traditional practices, tools and techniques, to identify to what extent contemporary managerial accounting practices are implemented and used, and finally to identify whether managerial accounting information is useful for business decisions. Prior works: Over the years researchers from all over the world were interested in managerial accounting changes and innovations, in managerial accounting practices, tools and techniques adopted by organizations. On international level the study made by Pavlatos and Paggios (2009 and on national level the study made by Jinga et al (2010 represents the starting point of our study. Both research team conducted a study on managerial accounting practices and the utility of managerial accounting information and found out that managerial accounting information is useful for managers in the decision making process but traditional practices, tools and techniques are used to 'produce' this type of information. Design/methodology : An empirical study was conducted in 2010 within Romanian accounting professionals. A questionnaire was sent to a number of 1871 professionals members of The Body of Expert and Licensed Accountants of Romania regarding managerial accounting practices, tools and techniques adopted and implemented. Data obtained was processed and analyzed with the help of descriptive statistics. Results/findings - Romanian professionals consider that managerial accounting information is useful

Harnessing Facebook for Student Engagement in Accounting Education: Guiding Principles for Accounting Students and Educators

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Stone, Gerard; Fiedler, Brenton Andrew; Kandunias, Chris

2014-01-01

This paper proposes principles to guide accounting students' and accounting educators' use of Facebook as an educational resource to engage students with their learning. A body of cross-disciplinary research has investigated potential applications of Facebook to invigorate student engagement. Generic guidelines for educators who are contemplating…

How Data Use for Accountability Undermines Equitable Science Education

Science.gov (United States)

Braaten, Melissa; Bradford, Chris; Kirchgasler, Kathryn L.; Barocas, Sadie Fox

2017-01-01

Purpose: When school leaders advance strategic plans focused on improving educational equity through data-driven decision making, how do policies-as-practiced unfold in the daily work of science teachers? The paper aims to discuss this issue. Design/methodology/approach: This ethnographic study examines how data-centric accountability and…

Towards a paradigmatic foundation for accounting practice

DEFF Research Database (Denmark)

Nørreklit, Hanne; Nørreklit, Lennart; Mitchell, Falconer

2010-01-01

Purpose - The purpose of this paper is to propose a framework (pragmatic constructivism) for a new paradigm for accounting practice. The paradigmatic base of practice is an important element in explaining, understanding, justifying and defending practice. Design/methodology/approach - The paper...... is designed to argue the case for the use of pragmatic constructivism as a basis for the development of a paradigmatic foundation of accounting practice. To achieve this, pragmatic constructivism is explained and its application to accounting is illustrated and contrasted with the traditional paradigm...... of realism. Findings - The analysis shows how the use of a less reductionist paradigm than realism can assist accountants both in the creation of a rationale and a defence for practice. Research limitations/implications - The analysis is exploratory in the sense that a new paradigmatic framework is outlined...

Employers' Perceptions of Online Accounting Education

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Tabatabaei, Manouchehr; Solomon, Alison; Strickland, Emily; Metrejean, Eddie

2014-01-01

The main focus of this research is on perceptions of accounting employers of those individuals obtaining their accounting education online. An online survey of accounting professionals was conducted, and the findings suggest that a candidate with a traditional education is more suitable for employment than a candidate with an online education.…

Modelling in Accounting. Theoretical and Practical Dimensions

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Teresa Szot-Gabryś

2010-10-01

Full Text Available Accounting in the theoretical approach is a scientific discipline based on specific paradigms. In the practical aspect, accounting manifests itself through the introduction of a system for measurement of economic quantities which operates in a particular business entity. A characteristic of accounting is its flexibility and ability of adaptation to information needs of information recipients. One of the main currents in the development of accounting theory and practice is to cover by economic measurements areas which have not been hitherto covered by any accounting system (it applies, for example, to small businesses, agricultural farms, human capital, which requires the development of an appropriate theoretical and practical model. The article illustrates the issue of modelling in accounting based on the example of an accounting model developed for small businesses, i.e. economic entities which are not obliged by law to keep accounting records.

Critical Pedagogy and Learning to Dialogue: Towards Reflexive Practice for Financial Management and Accounting Education

Science.gov (United States)

Armitage, Andrew

2011-01-01

Mainstream accounting historians study accounting in terms of its progressive development of instrumental techniques and practices, this being counterpoised to critical accounting that sees the world as socially constructed, and intrinsically linked to organisational, social and political contexts. This is exemplified by the notion of the…

Narrative Accounting Practices in Indonesia Companies

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Inten Meutia

2017-05-01

Full Text Available This research aimed to reveal creative accounting practices in the form of narrative accounting occuring in companies in Indonesia. Using content analysis, this research analyzed the management discussion and analysis section in the annual report on the group of companies whose performance had increased and declined in several companies listed on the Indonesian Stock Exchange. This research finds that the narrative accounting practices are applied in these companies. The four methods of accounting narratives are found in both groups of companies. There are stressing the positive and downplaying the negative, baffling the readers, differential reporting, and attribution.

ICT Integration in Accounting Education: Evidence from Two Private Higher Institutions in Nigeria

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Oyebisi Mary Ogundana

2015-12-01

Full Text Available This study examined the role of ICT integration in accounting education on the value adding capacity of accounting students in Nigeria. The study adopted the Survey research design involving the collection of data from accounting students in selected private universities in Nigeria. Copies of Questionnaire were administered to 147 respondents out of which 111 were gathered. Pearson Correlation and Linear Regression were employed in the analysis of the data collected with the use of Statistical Packages for Social Sciences (SPSS. The results revealed that integration of ICT (accounting software packages and IT knowledge and skills into accounting education (curriculum would help accounting graduates fulfill their responsibility of adding value to organizations. Consequently, it was recommended that the Nigeria Universities Commission (NUC and relevant educational bodies should compulsorily integrate (in all higher institution into accounting curriculum at all level a practical course on accounting packages and IT knowledge and skills.

Social accountability of medical education

DEFF Research Database (Denmark)

Lindgren, Stefan; Karle, Hans

2011-01-01

accountability of medical education must be included in all accreditation processes at all levels. The global standards programme by World Federation for Medical Education (WFME) provides tools for national or regional accreditation but also guidance for reforms and quality improvement. The standards are used......Medical doctors constitute a profession which embraces trust from and accountability to society. This responsibility extends to all medical educational institutions. Social accountability of medical education means a willingness and ability to adjust to the needs of patients and health care systems...... both nationally and globally. But it also implies a responsibility to contribute to the development of medicine and society through fostering competence for research and improvement. Accreditation is a process by which a statutory body evaluates and recognises an educational institution and/or its...

The integration of computerised accounting in the accounting curriculum as an educational learning curve for students entering the business world

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Elmarie Papageorgiou

2014-06-01

Full Text Available At universities, educating students on real-life practices is one of the key drivers in a changing academic environment. Academic institutions encourage the study of the learning environment and ensure that appropriate strategies are in place for educating students. A first-year Accounting I student stated the importance of computerised accounting: ‘Computerised accounting is used in the workplace and therefore using it in varsity, grants students a view on how things will be after completion of their respective degrees.’ Accordingly, the purpose of this study was to empirically investigate the perceived acquisition of information technology (IT knowledge and determine the skills required for students to convert the knowledge gained into actions as a learning curve for accounting students entering the business world. The results indicated that students’ knowledge of Accounting I increased with the integration of computerised Accounting in the Accounting I Curriculum.

48 CFR 9903.302-1 - Cost accounting practice.

Science.gov (United States)

2010-10-01

..., or measurement of cost. (a) Measurement of cost, as used in this part, encompasses accounting methods... practice. Examples of cost accounting practices which involve measurement of costs are— (1) The use of... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting practice...

Social accountability and nursing education in South Africa.

Science.gov (United States)

Armstrong, Susan J; Rispel, Laetitia C

2015-01-01

There is global emphasis on transforming health workforce education in support of universal health coverage. This paper uses a social accountability framework, specifically the World Health Organization's six building blocks for transformative education, to explore key informants' perspectives on nursing education in South Africa. Using a snowballing sampling technique, 44 key informants were selected purposively on the basis of their expertise or knowledge of the research area. Semi-structured interviews were conducted with the key informants after informed consent had been obtained. The interviews were analysed using template analysis. South Africa has strategic plans on human resources for health and nursing education, training, and practice and has a well-established system of regulation and accreditation of nursing education through the South African Nursing Council (SANC). Key informants criticised the following: the lack of national staffing norms; sub-optimal governance by both the SANC and the Department of Health; outdated curricula that are unresponsive to population and health system needs; lack of preparedness of nurse educators; and the unsuitability of the majority of nursing students. These problems are exacerbated by a perceived lack of prioritisation of nursing, resource constraints in both the nursing education institutions and the health training facilities, and general implementation inertia. Social accountability, which is an essential component of transformative education, necessitates that attention be paid to the issues of governance, responsive curricula, educator preparedness, and appropriate student recruitment and selection.

Social accountability and nursing education in South Africa

Science.gov (United States)

Armstrong, Susan J.; Rispel, Laetitia C.

2015-01-01

Background There is global emphasis on transforming health workforce education in support of universal health coverage. Objective This paper uses a social accountability framework, specifically the World Health Organization's six building blocks for transformative education, to explore key informants’ perspectives on nursing education in South Africa. Methods Using a snowballing sampling technique, 44 key informants were selected purposively on the basis of their expertise or knowledge of the research area. Semi-structured interviews were conducted with the key informants after informed consent had been obtained. The interviews were analysed using template analysis. Results South Africa has strategic plans on human resources for health and nursing education, training, and practice and has a well-established system of regulation and accreditation of nursing education through the South African Nursing Council (SANC). Key informants criticised the following: the lack of national staffing norms; sub-optimal governance by both the SANC and the Department of Health; outdated curricula that are unresponsive to population and health system needs; lack of preparedness of nurse educators; and the unsuitability of the majority of nursing students. These problems are exacerbated by a perceived lack of prioritisation of nursing, resource constraints in both the nursing education institutions and the health training facilities, and general implementation inertia. Conclusion Social accountability, which is an essential component of transformative education, necessitates that attention be paid to the issues of governance, responsive curricula, educator preparedness, and appropriate student recruitment and selection. PMID:25971402

Social accountability and nursing education in South Africa

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Susan J. Armstrong

2015-05-01

Full Text Available Background: There is global emphasis on transforming health workforce education in support of universal health coverage. Objective: This paper uses a social accountability framework, specifically the World Health Organization's six building blocks for transformative education, to explore key informants’ perspectives on nursing education in South Africa. Methods: Using a snowballing sampling technique, 44 key informants were selected purposively on the basis of their expertise or knowledge of the research area. Semi-structured interviews were conducted with the key informants after informed consent had been obtained. The interviews were analysed using template analysis. Results: South Africa has strategic plans on human resources for health and nursing education, training, and practice and has a well-established system of regulation and accreditation of nursing education through the South African Nursing Council (SANC. Key informants criticised the following: the lack of national staffing norms; sub-optimal governance by both the SANC and the Department of Health; outdated curricula that are unresponsive to population and health system needs; lack of preparedness of nurse educators; and the unsuitability of the majority of nursing students. These problems are exacerbated by a perceived lack of prioritisation of nursing, resource constraints in both the nursing education institutions and the health training facilities, and general implementation inertia. Conclusion: Social accountability, which is an essential component of transformative education, necessitates that attention be paid to the issues of governance, responsive curricula, educator preparedness, and appropriate student recruitment and selection.

Modelling in Accounting. Theoretical and Practical Dimensions

OpenAIRE

Teresa Szot -Gabryś

2010-01-01

Accounting in the theoretical approach is a scientific discipline based on specific paradigms. In the practical aspect, accounting manifests itself through the introduction of a system for measurement of economic quantities which operates in a particular business entity. A characteristic of accounting is its flexibility and ability of adaptation to information needs of information recipients. One of the main currents in the development of accounting theory and practice is to cover by economic...

Transforming educational accountability in medical ethics and humanities education toward professionalism.

Science.gov (United States)

Doukas, David J; Kirch, Darrell G; Brigham, Timothy P; Barzansky, Barbara M; Wear, Stephen; Carrese, Joseph A; Fins, Joseph J; Lederer, Susan E

2015-06-01

Effectively developing professionalism requires a programmatic view on how medical ethics and humanities should be incorporated into an educational continuum that begins in premedical studies, stretches across medical school and residency, and is sustained throughout one's practice. The Project to Rebalance and Integrate Medical Education National Conference on Medical Ethics and Humanities in Medical Education (May 2012) invited representatives from the three major medical education and accreditation organizations to engage with an expert panel of nationally known medical educators in ethics, history, literature, and the visual arts. This article, based on the views of these representatives and their respondents, offers a future-tense account of how professionalism can be incorporated into medical education.The themes that are emphasized herein include the need to respond to four issues. The first theme highlights how ethics and humanities can provide a response to the dissonance that occurs in current health care delivery. The second theme focuses on how to facilitate preprofessional readiness for applicants through reform of the medical school admission process. The third theme emphasizes the importance of integrating ethics and humanities into the medical school administrative structure. The fourth theme underscores how outcomes-based assessment should reflect developmental milestones for professional attributes and conduct. The participants emphasized that ethics and humanities-based knowledge, skills, and conduct that promote professionalism should be taught with accountability, flexibility, and the premise that all these traits are essential to the formation of a modern professional physician.

Reclaiming Accountability in Teacher Education

Science.gov (United States)

Cochran-Smith, Marilyn; Carney, Molly Cummings; Keefe, Elizabeth Stringer; Burton, Stephani; Chang, Wen-Chia; Fernández, M. Beatriz; Miller, Andrew F.; Sánchez, Juan Gabriel; Baker, Megina

2018-01-01

Teacher accountability has been a major strategy for "fixing" education for the last 2 decades. In this book, Cochran-Smith and her research team argue that it is time for teacher educators to reclaim accountability by adopting a new approach that features intelligent professional responsibility, challenges the structures and processes…

Risk-Based Educational Accountability in Dutch Primary Education

Science.gov (United States)

Timmermans, A. C.; de Wolf, I. F.; Bosker, R. J.; Doolaard, S.

2015-01-01

A recent development in educational accountability is a risk-based approach, in which intensity and frequency of school inspections vary across schools to make educational accountability more efficient and effective by enabling inspectorates to focus on organizations at risk. Characteristics relevant in predicting which schools are "at risk…

The challenges of competency based education of Certified Public Accountant

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José Carlos Dextre Flores

2014-02-01

Full Text Available The interest of this paper is based on presenting the importance of educational instruction today, in general and in particular the accounting career. This, it should be noted, is part of the development trends of cognitive skills, instrumental skills and values that a person must acquire during the education period at a higher educational institution, which will allow the graduate to be competent to begin the professional practice.The complexity that is involved in the public accountant career in both their education based on international standards like the attributes to be displayed in the quality of performance, has forced higher education experts to guide newways of undertaking the education strategy. This is accomplished through the adoption of models consistent with the demands of society and the employment market. Of these, competencies education is one of the models that best contribute to the learning process, allowing at the potential accounting professional to develop skills, abilities and attitudes needed to join into the labor market successfully. In this sense, the college, university, or an academic unit faculty, school, program - they decided to adopt, provide and ensure competencies education, mustdo according to the guidelines proposed for teaching methodologies, social responsibility and the business world. Similarly, should be based on participatory action committed by students and teachers, and the respect for human values. Within this scheme, it must prioritize the humanistic education of the person in their professional projection.

Educational Challenges to Train Accountable Graduates

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Mohamadreza Abdolmaleki

2017-04-01

Full Text Available Background and Purpose: social accountability, a concept which is in the focal attention more than ever, is to provide service in the field of medical sciences. We aimed to identify the educational challenges to train accountable graduates in the medical education system to meet social needs.Methods: This study was conducted by qualitative content analysis using in-depth semi-structured interviews with eleven academic members of Kurdistan University of Medical Sciences who were selected by purposeful sampling. The interviews were analyzed using thematic content analysis.Results: The findings of the study consisted of 3 main themes and each one was extracted from categories, sub-categories, and codes. One of the themes was educational program which consisted of 2 categories called defects in the curriculum and inappropriate educational strategies. The second theme was management policies, including macro policies and the policies of the university. The third theme was personal factors which mostly referred to formal and informal education prior to university.Conclusions: The results of the study indicated the educational challenges to train accountable graduates in the medical education system. It seemed that although the results were obtained from Kurdistan University of Medical Sciences, it had many common points with other universities. Therefore, planning and taking appropriate measures to address these challenges can find a way to train accountable graduates in the medical education system to meet social needs.Keywords: SOCIAL ACCOUNTABILITY, EDUCATIONAL SYSTEM, MEDICAL EDUCATION

Trigger Points: Enhancing Generic Skills in Accounting Education Through Changes to Teaching Practices

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Ted Watts

2008-06-01

Full Text Available In 2001 a small Australian university implement particular intervention strategies designed to improvespecific educational outcomes in its accounting degree program. These outcomes mirrored the three coreareas of the Graduate Careers Council of Australia’s Course Experience Questionnaire: (1 good teaching,(2 overall satisfaction, and (3 generic skills. Five areas were identified for intervention: (1 the effectiveallocation of full-time staff, (2 the effective use of sessional staff, (3 greater commitment by sessional staff,(4 the introduction of common subject outlines, and (5 the proactive response to student evaluations. Theresults indicate a statistically significant improvement in 2003 in the three core areas, supporting theargument that improving student satisfaction with their educational experience will improve studentoutcomes. A similar, but less significant, improvement of grades in the three final year accounting subjectswas identified. Suggestions for the decline from 2004 are also explored.

Ranking Accounting Authors and Departments in Accounting Education: Different Methodologies--Significantly Different Results

Science.gov (United States)

Bernardi, Richard A.; Zamojcin, Kimberly A.; Delande, Taylor L.

2016-01-01

This research tests whether Holderness Jr., D. K., Myers, N., Summers, S. L., & Wood, D. A. [(2014). "Accounting education research: Ranking institutions and individual scholars." "Issues in Accounting Education," 29(1), 87-115] accounting-education rankings are sensitive to a change in the set of journals used. It provides…

Social Accountable Medical Education: A concept analysis.

Science.gov (United States)

Abdolmaleki, Mohammadreza; Yazdani, Shahram; Momeni, Sedigheh; Momtazmanesh, Nader

2017-07-01

Considering the pervasiveness of social accountable medical education concept around the world and the growing trend of literature in this regard as well as various interpretations made about this concept, we found it necessary to analyze the concept of social accountable medical education. In this study, the modified version of McKenna's approach to concept analysis was used to determine the concept, explain structures and substructures and determine the border concepts neighboring and against social accountability in medical education. By studying the selected sources,the components of the concept were obtained to identify it and express an analytic definition of social accountability in medical education system. Then, a model case with all attributes of the given concept and the contrary and related concepts were mentioned to determine the boundary between the main concept and auxiliary ones. According to the results of this study in the field of social accountability, the detailed and transparent analytical definition of social accountable medical education can be used in future studies as well as the function and evaluation of medical education system.

Failing Tests: Commentary on "Adapting Educational Measurement to the Demands of Test-Based Accountability"

Science.gov (United States)

Thissen, David

2015-01-01

In "Adapting Educational Measurement to the Demands of Test-Based Accountability" Koretz takes the time-honored engineering approach to educational measurement, identifying specific problems with current practice and proposing minimal modifications of the system to alleviate those problems. In response to that article, David Thissen…

Social Accountable Medical Education: A concept analysis

Science.gov (United States)

ABDOLMALEKI, MOHAMMADREZA; YAZDANI, SHAHRAM; MOMENI, SEDIGHEH; MOMTAZMANESH, NADER

2017-01-01

Introduction: Considering the pervasiveness of social accountable medical education concept around the world and the growing trend of literature in this regard as well as various interpretations made about this concept, we found it necessary to analyze the concept of social accountable medical education. Methods: In this study, the modified version of McKenna’s approach to concept analysis was used to determine the concept, explain structures and substructures and determine the border concepts neighboring and against social accountability in medical education. Results: By studying the selected sources,the components of the concept were obtained to identify it and express an analytic definition of social accountability in medical education system. Then, a model case with all attributes of the given concept and the contrary and related concepts were mentioned to determine the boundary between the main concept and auxiliary ones. Conclusion: According to the results of this study in the field of social accountability, the detailed and transparent analytical definition of social accountable medical education can be used in future studies as well as the function and evaluation of medical education system. PMID:28761884

EDUCATION AS THE PRACTICE OF FREEDOM AND THE PROSPECT OF INTEGRAL EDUCATION IN HIGHER EDUCATION

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João Ricardo Silva

2018-03-01

Full Text Available In this article we discuss the idea of Education as a Freedom Practice, taking into account an emancipatory perspective of Integral Education for Higher Education. Thus, we reflect on an integral education in opposition to the hegemonic and simplistic version of an education for the market and even in opposition to that which means absorption of superior objective knowledge. The methodology used was the bibliographical research, where we sought a dynamic synthesis between Marxist authors and the colonial / postcolonial discussion. The theoretical horizon was a dialectical historical materialism, but without neglecting that knowledge is beyond the Western gaze and that science is not the only logic of valid knowledge. Given that knowledge is not only a reflection of reality, but the interpretation of this, the search for an integral education is also the search for inter-knowledge. This leads us to deacralize the university and to transform it into a place of building democratic relations. Keywords: Integral Education. Practices of freedom. Higher Education.

Public sector accounting in the education syllabi of leading chartered accountant professional bodies: A comparative study

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Ahmed Mohammadali-Haji

2016-05-01

Full Text Available Public sector accounting has emerged as an area of concern within the sphere of professional accounting education. The International Federation of Accountants (IFAC allows its member bodies to apply discretion in the application of public sector accounting education requirements. This study explored the nature and extent to which public sector accounting features in the education syllabi of the leading chartered accountant professional bodies that form part of the IFAC contingent. By following an explorative approach, the study identified international trends within the ambit of public sector accounting education and provides guidance for other professional bodies in assessing the nature and extent of their public sector accounting education requirements

Quality Street: Encountering Higher Education's Accountabilities

Science.gov (United States)

Leihy, Peodair; Salazar, José Miguel

2017-01-01

This article offers a new approach to quality, focusing on the dimensions that gather around it. The mismatched goals of controlling and improving higher education continue to trouble the conceptual clarity of accountability. Quality in higher education emerges as something agreed upon (to varying efficacy) through accountability measures, rather…

The Impact of Accounting Education Research

Science.gov (United States)

Sangster, Alan; Fogarty, Tim; Stoner, Greg; Marriott, Neil

2015-01-01

This paper presents an exploratory study into the nature and patterns of usage of accounting education research. The study adopts the most accessible metric, "Google Advanced Scholar" citations, to analyse the impact of research published in the six principal English-language accounting education journals. The analysis reveals a global…

Accounting Research as a didactic tool for a accounting teaching

Directory of Open Access Journals (Sweden)

Valeria Gisela Perez

2016-06-01

Full Text Available This paper develops a reflection about the importance of the research of accounting subjects in the professional accountants training, this importance is an attribute of research to increase the wealth of discipline under investigation, this can be converted into a skill and/or competence wich accountants are required to demonstrate in their professional practice.Furthermore, accounting is recognized by the authors as a science in constant development, being able to be investigated. This change in knowledge is an element that motivates professionals to be constantly updated, becoming this aspect (constant updating the skill and competence that research can bring to professional training in university classrooms.The reflection is based on the study of documents developed by prestigious authors in accounting theory, teaching and research.Therefore, this paper concludes that research is a useful tool for the professional accounting training, and rewards the important skills and competencies for professional practice; it can be conceived as well as a strategy for technical and educational activities that allows students to recreate knowledge, allowing future updates that will require their professional practice.Key words: Accounting research, university teaching, accounting education. 

Educational Development and Production of Accountants in Nigeria ...

African Journals Online (AJOL)

Toshiba

Accountants in Nigeria: Challenges and Way. Forward. Akhidime, Augustine ... Nigerian professional accounting regulatory bodies and tertiary educational ... Academic accountants are lecturers, tutors or teachers in educational and professional .... profile non-professional accountants in key public and private organisations ...

Assessment Practices in Undergraduate Accounting Programs

Science.gov (United States)

Lusher, Anna L.

2010-01-01

This study examined accounting program assessment plans at 102 colleges and universities in the United States. The research focused on identifying assessment practices in undergraduate accounting programs by examining the skills and competencies assessed and determining the methods of assessment used. The study also investigated what course and/or…

The accountability of clinical education: its definition and assessment.

Science.gov (United States)

Murray, E; Gruppen, L; Catton, P; Hays, R; Woolliscroft, J O

2000-10-01

Medical education is not exempt from increasing societal expectations of accountability. Competition for financial resources requires medical educators to demonstrate cost-effective educational practice; health care practitioners, the products of medical education programmes, must meet increasing standards of professionalism; the culture of evidence-based medicine demands an evaluation of the effect educational programmes have on health care and service delivery. Educators cannot demonstrate that graduates possess the required attributes, or that their programmes have the desired impact on health care without appropriate assessment tools and measures of outcome. To determine to what extent currently available assessment approaches can measure potentially relevant medical education outcomes addressing practitioner performance, health care delivery and population health, in order to highlight areas in need of research and development. Illustrative publications about desirable professional behaviour were synthesized to obtain examples of required competencies and health outcomes. A MEDLINE search for available assessment tools and measures of health outcome was performed. There are extensive tools for assessing clinical skills and knowledge. Some work has been done on the use of professional judgement for assessing professional behaviours; scholarship; and multiprofessional team working; but much more is needed. Very little literature exists on assessing group attributes of professionals, such as clinical governance, evidence-based practice and workforce allocation, and even less on examining individual patient or population health indices. The challenge facing medical educators is to develop new tools, many of which will rely on professional judgement, for assessing these broader competencies and outcomes.

Effects of Focus of Accounting Research on the Quality of Accounting Education in Malaysian Universities

OpenAIRE

Kabiru Isa Dandago; Nor Azlina Binti Shaari

2013-01-01

This paper reviews the impact of focus of research in accounting on the quality of accounting education in Malaysian Universities. Research in accounting is very important in Malaysian Universities, in particular, and the Malaysian tertiary educational institutions, in general, and it is expected that academic research in accounting would improve the quality of accounting education in the country. The study is mainly a literature review type, with some informal interviews conducted for confir...

Inclusive Education in Romania: Policies and Practices in Post-Communist Romania

Science.gov (United States)

Walker, Gabriela

2010-01-01

This paper discusses current inclusive education policies and practices in Romania. There are few accounts of and no systematic study published on this topic. The Romanian special educational policies began to evolve towards integration and inclusion. Today, Romanian special education functions according to democratic principles and Romanian…

Kant's Account of Moral Education

Science.gov (United States)

Giesinger, Johannes

2012-01-01

While Kant's pedagogical lectures present an account of moral education, his theory of freedom and morality seems to leave no room for the possibility of an education for freedom and morality. In this paper, it is first shown that Kant's moral philosophy and his educational philosophy are developed within different theoretical paradigms: whereas…

Commentary: On regulation and medical education: sociology, learning, and accountability.

Science.gov (United States)

Durning, Steven J; Artino, Anthony R; Holmboe, Eric

2009-05-01

The topic of regulation is commonplace in society, yet it seems to receive little explicit consideration in discussions on undergraduate medical education. The accompanying articles by Hauer and colleagues, White and colleagues, and Bloodgood and colleagues approach the topic of regulation from several different viewpoints. In this commentary, we too approach the topic of regulation from several different viewpoints: sociology, learning (self-regulated learning), and accountability. In this commentary, we present both theoretical and practical issues with the aim of initiating an open, scholarly discussion in the field of medical education. Ultimately, we hope other medical educators will seriously contemplate the questions raised and, more importantly, will consider employing these theoretical perspectives into future research efforts.

The Development of Educational Accountability in China and Denmark

DEFF Research Database (Denmark)

Rasmussen, Palle; Zou, Yihuan

2014-01-01

contexts, China and Denmark. Two main sectors of education are covered, general school education and higher education. It is shown that both countries are marked by an increasing concern with educational accountability, that differences in history and culture between the two countries are reflected......In recent decades, the concept of accountability has attracted more and more attention in public governance and management. The management of education is no exception. This article presents and discusses the evolution and current status of educational accountability in two different national...... in the approaches to accountability, but that there are still considerable similarities in the types of accountability pursued. Under the influence of a transnational regime of policy development both countries seem to be moving towards output-based accountability, but more traditional inspection continues to have...

The Contribution of Islamic Ethics Towards Ethical Accounting Practices

Directory of Open Access Journals (Sweden)

Rochania Ayu Yunanda

2011-12-01

and also increase public confidence in the profession. However, the efforts to integrate ethical values in educational system will not work well if there are no moral commitments implanted in the individuals.  Islam with its divine values plays the notable role to embed cognitive ethical values. It emphasizes on the unity of God, the accountability to God and the concept of maslahah (public benefits to be the foundations of ethics. Incorporating Islamic ethics into the system will be a significant contribution towards generating ethical accounting education. This paper attempts to elucidate how the Islamic ethics contribute its role towards ethical accountants as the products of accounting education.

International harmonization of accounting demands a new approach to accounting education

Directory of Open Access Journals (Sweden)

Milana Otrusinová

2013-01-01

Full Text Available Accounting and financial reporting are valuable sources of information about the financial position and performance of a company. The development of the international capital market have brought needs for international, globally valid and acknowledged accounting norms. Currently, the IFRS are used in agreement with the European Commission directive for the elaboration of financial statements of companies which are issued by securities; the other entities continue using national generally accepted accounting principles (GAAP. As the number of companies which apply the GAAP is predominant, the basis of the education of future accounting professionals is formed. However, this situation has to be changed because of the potential expansion of harmonization into a further group of companies (small and medium sized entities and also because of the increasing international cooperation among companies. Accountants should gain knowledge about all concepts of accounting – specialization narrowed down to national GAAP is limiting, as has been confirmed by recruitment agencies. The aim of the paper is to analyse the needs of accounting education in the current situation in compliance with the development trends of this field.

Accounting practice diversity in the healthcare industry.

Science.gov (United States)

Robbins, W A; Turpin, R

1993-05-01

A recent study examining accounting practices currently being used to prepare annual hospital financial statements indicates relatively little diversity, regardless of organizational type or size. The study's findings should interest those concerned with healthcare accounting and financial reporting issues, especially healthcare administrators and members of standards setting boards who participate in accounting policy deliberations.

Bilingual Education and Accountability: A Perceptual View.

Science.gov (United States)

Hernandez-Domingues, Jose L.; Gertenbach, Donald

This paper discusses (1) The Current Definition of Bilingual Education, (2) The Origin of Accountability, (3) The Empirical and Rational View of Education, (4) Man Defines Himself or Is Defined, and (5) Who Is Accountable? A list of notes is included in the study. (SK)

STUDY REGARDING OFFER ON DISTANCE ACCOUNTING EDUCATION IN ROMANIA

Directory of Open Access Journals (Sweden)

TEIUŞAN SORIN-CIPRIAN

2015-12-01

Full Text Available The national study programme forms of organization are: daily attendance studies, low attendance studies, and distance education. The objective of this study is to research the distance accounting education. The paper examines the offer for distance education in accounting. We identified all public and private universities who provide a study program on distance accounting education. By analysing the maximum number of students that can be schooled in distance learning and the tuition fee, comparative with full-time program, we intend to offer information to those interested in the accounting education domain.

CEA 1996 survey of accounting policies and practices

International Nuclear Information System (INIS)

Constant, M.

1997-01-01

A survey of accounting policies and practices of some of Canada's largest electrical utilities was presented. The first survey was done in 1981 and then updated in 1986, 1991 and 1996. The dominating issues affecting accounting practices in the 1996 survey were regulation versus deregulation, corporate governance, risk management, research and development costs, new ventures, and environmental liabilities. The Survey examined eight areas of accounting concern, among them financial statement concepts, statement of operations, assets, liabilities, equity, special topics, and financial ratios and other statistics

Coteaching in physical education: a strategy for inclusive practice.

Science.gov (United States)

Grenier, Michelle A

2011-04-01

Qualitative research methods were used to explore the factors that informed general and adapted physical education teachers' coteaching practices within an inclusive high school physical education program. Two physical education teachers and one adapted physical education teacher were observed over a 16-week period. Interviews, field notes, and documents were collected and a constant comparative approach was used in the analysis that adopted a social model framework. Primary themes included community as the cornerstone for student learning, core values of trust and respect, and creating a natural support structure. Coteaching practices existed because of the shared values of teaching, learning, and the belief that all students should be included. Recommendations include shifting orientations within professional preparation programs to account for the social model of disability.

The Role of Law in Prompting Parents to Participate Accountably with Education Partners

Directory of Open Access Journals (Sweden)

Elda De Waal

2015-12-01

Full Text Available Bearing in mind the previous Gauteng Education MEC’s recent indication that “discipline starts at home”, our article focuses on what South African law has contributed during the past 20 years to prompt parents participate accountably with partners in public school education, and how case law has defined parent accountability in this regard. Examples of relevant legislation would be those which assign the ultimate responsibility for learner conduct to parents, and call for a harmonious relationship between parents and educators. In line with the South African Schools Act’s requiring that parents partner with the State, educators and learners in accepting responsibility for their children’s schooling, this article highlights the need for a shared vision of the way forward. The importance of having such a shared vision to bring these disparate stakeholders’ aspirations together around the common goal, namely to develop all learners’ talents and capabilities, is underscored. The authors argue that factors such as reciprocal blame and a lack of cooperation are among the problems that hamper the full realisation in practice of the legislative provisions pertaining to parental accountability. Our article identifies solutions to this challenge, such as parents’ setting upright examples by behaving in an accountable manner, and recommendations, such as empowering parents for their roles as partners in education

THE INTERNATIONALISATION OF ACCOUNTING EDUCATION UNDER ECONOMIC GLOBALISATION

Institute of Scientific and Technical Information of China (English)

JialinXu

2004-01-01

This paper maintains that the trend toward economic globalisation, along with the resulting expectations and call for the internationalisation of accounting systems,are the basis for the concept of internationalizing Chinese accounting education. In fact, such dramatic changes in the economic and business environment have triggered suggestions for major changes in the accounting profession from the eight economic coordination organisations and international accounting bodies, which further reinforces the notion of internationalisation. Our current accounting pedagogy should reform in order to reflect the internationalisation of accounting education.

Education of managers in the area of accountancy

Directory of Open Access Journals (Sweden)

Michał Mijal

2017-09-01

Full Text Available Education of managers in the area of accountancy The paper highlights the most important factors in the process of passing on knowledge about a compa-ny’s financial situation, or accountancy in general. Those factors are general conditions relevant for every educational process, as well as specific ones characteristic of a particular field of knowledge. The article also describes an innovative game created by one of the authors for the purpose of basic education, and it analyzes the possibilities and limitations of that tool in the educational process. The conclusions were made based on a series of tests of the game which are described in this article, and which were conducted among professors and students of accountancy, as well as active businesspeople. In the last section of the paper, the authors suggest possible uses of the game in higher education, in the research of accountancy, as well as in primary and secondary education.

Banking Accounting Practices “Humanist”

Directory of Open Access Journals (Sweden)

Nanang Shonhadji

2016-04-01

Full Text Available Humanism is a universal value that should be attached to all forms and operational activities of the bank because the bank’s main business is to provide service to humanity. The purpose of this study was to determine the humanist banking practice. The use of qualitative methods with a phenomenological approach that involve an account officer and marketing staff as key informants. In-depth interviews conducted to obtain comprehensive information. The results of the study informs that the banking practice in the lending and the funding activities were still oriented to material interests or to achieve maximum profit with unbalanced position. It caused the values of humanism in the form of truth and equitable negated by bank stakeholder. The results of this study also found that there are two forms of awareness is needed in the value of accountability in the process of funding and lending activities to customers humanistic were the awareness of responsibility to themselves and to God.

International Financial Reporting Standards And Accounting Education in Turkey: an Investigation On Accounting Academians’ Perceptions

OpenAIRE

DURER, Salih; AKBAŞ, Halil Emre; ZEYTİNOĞLU, Emin

2016-01-01

This study aims to examine the perceptions of accountingacademicians about incorporating International Financial ReportingStandards (IFRS) into the accounting education. Results of thestudy indicate that uncertainty in the implementation of IFRS isseen as the most challenging aspect of incorporating IFRS into theaccounting education and the most appropriate path that shouldbe followed in accounting education is to give equal weight to AccountingSystem Implementation General Communiqués, tax l...

48 CFR 9905.506 - Cost accounting period-Educational institutions.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting period-Educational institutions. 9905.506 Section 9905.506 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.506 Cost...

Accounting Professionals’ Perceptions of Ethics Education: Evidence from Turkey

OpenAIRE

Ali UYAR; Ali Haydar GUNGORMUª

2013-01-01

The purpose of this study is to investigate accounting professionals’ perceptions of (1) importance of education phases and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in university and professional pre-qualification, and (3) coverage of accounting ethics education. Data was collected from public accountants via an online questionnaire during November and December, 2011. The questionnaire was developed based on a review of earlier...

The paradigmatic foundations of accounting practice

DEFF Research Database (Denmark)

Nørreklit, Hanne; Nørreklit, Lennart; Mitchell, Falconer

. This paradigm is described and its particular suitability to accounting explored through its implications for the two concepts of truth and validity which are central to the credibility of accounting information. The result is a proposal that this paradigm is likely to provide a more influential and internally......This paper is concerned with the rationales of how and why accounting exists in the real world. Its focus lies in the paradigmatic frameworks which underpin knowledge and justifications of accounting practice and permit an understanding of the nature of the discipline. The significance...... for the accounting profession of paradigm recognition is explained and three prominent extant paradigms are reviewed. These comprise mechanical realism, social construction and marxism. Their evaluation is undertaken at ontological, epistemological and value/political levels. All three paradigms display evidence...

The behaviours of nurses that increase student accountability for learning in clinical practice: An integrative review.

Science.gov (United States)

Perry, Christina; Henderson, Amanda; Grealish, Laurie

2018-06-01

To identify nurses' behaviours that promote student accountability for learning in clinical practice. Health care services are experiencing significant strain in meeting clinical education requirements of increasing numbers of nursing students enrolled in undergraduate nursing programs. Internationally, the transition to university based education for nurses has seen the emergence of issues for busy clinicians trying to manage increasing workloads with responsibility for student learning. An understanding of what types of supervisor behaviours promote student accountability for learning, may support clinicians to more effectively manage their dual roles of clinical care and student support. An integrative approach was adopted for this review. A search of the Cumulative Index of Nursing and Allied Health Literature, Pubmed, Scopus and Embase was undertaken, limited to articles published between 2000 and March 2017. Whittemore and Knafls' (2005) framework for conducting integrative reviews was used to ensure a methodological and rigorous approach. Nine studies were considered. Behaviours emerged in relation to four themes including: belongingness associated with a genuine partnership; empowerment and increasing student self-efficacy; trust linked to increasing and staged independence; and balancing clinical and educational requirements. Behaviours of nurses significantly influence students' accountability for learning and accordingly, their ability to be adequately prepared for professional nursing practice. Understanding behaviours that impact on students' approach to clinical placement can guide nurses in their approach to facilitating student learning, in particular, behaviours that increase student responsibility and independence over the continuum of clinical education. Copyright © 2018 Elsevier Ltd. All rights reserved.

Introducing Tax Education in Non-Accounting Curriculum in Higher Education: Survey Evidence

OpenAIRE

Anis Barieyah Mat Bahari; Lai Ming Ling

2009-01-01

This study aims i) to assess the quest for tax education among working adults that pursuing off-campus non-accounting program, ii) to analyze the level of tax knowledge among the working adults, iii) to elicit the relevant tax topics to be taught should tax education be integrated into non-accounting curriculum in higher education. We surveyed 450 working adults pursuing off-campus non-accounting program in one Malaysian public university. 190 usable responses were received. The survey found ...

U.S. Accounting Education: Misalignment with the Needs of Small and Medium Companies

Science.gov (United States)

Burke, Megan M.; Gandolfi, William R.

2014-01-01

This study looks to answer the question, "Does the current accounting educational system in the United States focus too heavily on the requirements of large (and SEC registered) companies at the expense of small companies and individuals who comprise the primary clientele of most practicing CPAs?" This investigation surveys CPAs…

Jalan Terjal Menuju Professional Accountant

OpenAIRE

Wardoyo, Trimanto Setyo

2007-01-01

To be professional accountant is not easy. The candidate has to follow some stages. He (She) has to be graduate from S1 degree majoring in accounting, completing accounting education program and passing the examination of certified public accountant.Furthermore, in order to get lisence to practice as public accountant the candidate should have practical experience equivalent to 1:500 hours. These stages could be reached only if supported by excellence academics and nonacademics capabilities.

Forensic accounting and fraudulent practices in the Nigerian public ...

African Journals Online (AJOL)

The broad objective of this study was to examine forensic accounting and fraudulent practices in the Nigerian public sector. The specific objective was to find out if there exists a significant relationship between forensic accounting and fraudulent practices in Nigerian public sector. The study employed the survey descriptive ...

Professional Competence and Continuing Professional Development in Accounting: Professional Practice vs. Non-Practice

Science.gov (United States)

Murphy, Brid

2017-01-01

In 2004, the International Federation of Accountants introduced International Education Standard 7 (IES 7), requiring all member professional accounting bodies to adopt mandatory continuing professional development (CPD) schemes. IES 7 places responsibility on individual accounting practitioners to maintain, develop and certify appropriate…

Should Reformers Support Education Savings Accounts?

Science.gov (United States)

Ladner, Matthew; Smith, Nelson

2016-01-01

In this article, "Education Next" talks with Matthew Ladner and Nelson Smith on the topic of Education Savings Accounts (ESAs). ESAs apply the logic of school choice to the ever-expanding realm of education offerings. Rather than simply empowering families to select the school of their choice, ESAs provide families with most or all of…

48 CFR 9903.302-2 - Change to a cost accounting practice.

Science.gov (United States)

2010-10-01

... Disclosure Statement, except for the following: (a) The initial adoption of a cost accounting practice for... accounting practice. 9903.302-2 Section 9903.302-2 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-2 Change to a cost...

A taxonomy of accountable care organizations for policy and practice.

Science.gov (United States)

Shortell, Stephen M; Wu, Frances M; Lewis, Valerie A; Colla, Carrie H; Fisher, Elliott S

2014-12-01

To develop an exploratory taxonomy of Accountable Care Organizations (ACOs) to describe and understand early ACO development and to provide a basis for technical assistance and future evaluation of performance. Data from the National Survey of Accountable Care Organizations, fielded between October 2012 and May 2013, of 173 Medicare, Medicaid, and commercial payer ACOs. Drawing on resource dependence and institutional theory, we develop measures of eight attributes of ACOs such as size, scope of services offered, and the use of performance accountability mechanisms. Data are analyzed using a two-step cluster analysis approach that accounts for both continuous and categorical data. We identified a reliable and internally valid three-cluster solution: larger, integrated systems that offer a broad scope of services and frequently include one or more postacute facilities; smaller, physician-led practices, centered in primary care, and that possess a relatively high degree of physician performance management; and moderately sized, joint hospital-physician and coalition-led groups that offer a moderately broad scope of services with some involvement of postacute facilities. ACOs can be characterized into three distinct clusters. The taxonomy provides a framework for assessing performance, for targeting technical assistance, and for diagnosing potential antitrust violations. © Health Research and Educational Trust.

MANAGERIAL AND COST ACCOUNTING PRACTICES - A ROMANIAN OVERVIEW

OpenAIRE

CARDOS ILDIKO REKA; PETE STEFAN

2011-01-01

Research theme - Globalization and technological changes generates complexity both in the business environment and the accounting systems. Under these conditions managerial accounting needs to learn new practices in order to become an active consultant of management. Objectives - The main objective of this paper is to present how managerial accounting changed over the years in Romania. We intend to present how the managerial accounting system is implemented within Romanian organizations, to r...

Accounting Education Approach in the Context of New Turkish Commercial Code and Turkish Accounting Standards

Directory of Open Access Journals (Sweden)

Cevdet Kızıl

2014-08-01

Full Text Available The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are distributed to university students personally and via the internet.This paper includes significant research questions such as “Are accounting academicians informed and knowledgeable on new Turkish commercial code and Turkish accounting standards?”, “Do accounting academicians integrate new Turkish commercial code and Turkish accounting standards to their lectures?”, “How does modern accounting education methodology and technology coincides with the teaching of new Turkish commercial code and Turkish accounting standards?”, “Do universities offer mandatory and elective courses which cover the new Turkish commercial code and Turkish accounting standards?” and “If such courses are offered, what are their names, percentage in the curriculum and degree of coverage?”Research contributes to the literature in several ways. Firstly, new Turkish commercial code and Turkish accounting standards are current significant topics for the accounting profession. Furthermore, the accounting education provides a basis for the implementations in public and private sector. Besides, one of the intentions of new Turkish commercial code and Turkish accounting standards is to foster transparency. That is definitely a critical concept also in terms of mergers, acquisitions and investments. Stakeholders of today’s business world such as investors, shareholders, entrepreneurs, auditors and government are in need of more standardized global accounting principles Thus, revision and redesigning of accounting educations plays an important role. Emphasized points also clearly prove the necessity and functionality of this research.

Advances in Accounting Education: Teaching and Curriculum Innovations, Volume 2.

Science.gov (United States)

Schwartz, Bill N., Ed.; Ketz, Edward, Ed.

This book, published annually, contains a collection of 12 refereed, academic research papers devoted to accounting education. Papers are: (1) "The Dual Role of Critical Thinking in Accounting Education" (Mohamed E. Bayou and Alan Reinstein); (2) "Fostering Critical Thinking in Accounting Education: Implications of Analytical…

Cost Accounting, Business Education: 7709.41.

Science.gov (United States)

Carino, Mariano G.

Cost accounting principles and procedures provide students with sufficient background to apply cost accounting factors to service and manufacturing businesses. Overhead, materials, goods in process, and finished goods are emphasized. Students complete a practice set in the course, which has guidelines, performance objectives, learning activities…

Material accountancy and control practice at a research reactor facility

International Nuclear Information System (INIS)

Bouchard, J.; Maurel, J.J.; Tromeur, Y.

1982-01-01

This session surveys the regulations, organization, and accountancy practice that compose the French State System of Accountancy and Control. Practical examples are discussed showing how inventories are verified at a critical assembly facility and at a materials testing reactor

Gender Inequality and Disabled Inclusivity in Accounting Higher Education and the Accounting Profession during Financial Crises

Science.gov (United States)

Lodh, Suman; Nandy, Monomita

2017-01-01

In this article, the authors find that, during financial crises, the wage gap between female and male accounting professionals declines and gender inequality in higher education is affected. In addition, less support and lower wages for disabled accounting professionals demotivate disabled students in accounting higher education. Because of budget…

Public Accountancy Handbook.

Science.gov (United States)

New York State Education Dept., Albany. Office of the Professions.

A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

Education(al) Research, Educational Policy-Making and Practice

Science.gov (United States)

Clark, Charles

2011-01-01

Professor Whitty has endorsed the consensus that research into education is empirical social science, distinguishing "educational research" which seeks directly to influence practice, and "education research" that has substantive value but no necessary practical application. The status of the science here is problematic. The positivist approach is…

Quality Assurance of Non-Local Accounting Programs Conducted in Hong Kong

Science.gov (United States)

Cheng, Mei-Ai; Leung, Noel W.

2014-01-01

This study examines the current government policy and institutional practice on quality assurance of non-local accounting programs conducted in Hong Kong. Both international guidelines, national regulations and institutional frameworks in higher education and transnational higher education, and professional practice in accounting education are…

Corruption in Education Systems: A Review of Practices, Causes, Effects and Recommendations

Directory of Open Access Journals (Sweden)

Sergio Cárdenas Denham

2012-11-01

Full Text Available Achieving higher levels of transparency and accountability in education systems is essential for attaining an adequate distribution of educational opportunities. Studies of corruption in education systems are important since they can contribute to increasing public awareness of the harmful effects of corruption and promote political support for the implementation of anti-corruption initiatives in education. This paper describes a typology of corrupt practices and develops a classification for the findings reported in the literature on corruption in education, such as causes, consequences and recommendations, as well as a classification of the methodologies applied to the study of corrupt practices. Finally, it describes the possible implications of these findings for policymakers.

Educational Context: Preparing Accounting Students to Identify Ethical Dilemmas

Science.gov (United States)

Billiot, Mary Jo; Daniel, David; Glandon, Sid; Glandon, TerryAnn

2012-01-01

We examine the effect of different contexts in an educational process on measures of ethical sensitivity and levels of moral reasoning of accounting majors in the first Intermediate Accounting course. The educational process compared a context that centers on ethical issues with one that focuses on technical accounting issues. At the end of the…

The Impact of the Cultural Dimensions on Accounting Practice in Brazil: a perspective based on the Accounting Operators’ Perception

Directory of Open Access Journals (Sweden)

Bruno Jesus de Lima

2016-10-01

Full Text Available The objective of this study was to verify to what extent the cultural dimensions impact the accounting practice in Brazil. To do so, with regard to the cultural dimensions, we used the adapted questionnaire Valued Survey Model 08 (VSM 08, which Hofstede constructed in 2008, and its Portuguese version. In order to capture accounting practices, we applied the questionnaire structured with direct questions to accounting operators, originally used by Chanchani and Willett (2004 and replicated by Almeida and Lisboa (2011 and Karabinar, Canel and Öktem (2012. The final sample consisted of 449 respondents from all over Brazil, divided into the following groups of operators: accounting users, accounting teachers, accounting professionals and accounting students. Considering that there is a diversified number of variables to capture cultural dimensions and accounting practices, we used Exploratory Factor Analysis (EFA. The factors were extracted through Principal Component Analysis and Varimax extraction. After the factor analysis, a multiple regression was performed with the extracted factors, in which the dependent variable corresponded to the accounting practices, and the independent variables were the cultural dimensions. The results indicate that the accounting operators are mainly conservative and the cultural dimensions that most impact the accounting practice are aversion to uncertainty and distance from power. It was concluded that it is not possible to infer that, at first, the adoption of international accounting standards leads to an improvement in the accounting process, since the countries where these standards were originally conceived (common law tradition have a low aversion to uncertainty and distance from power, something contrary to the findings in this research.

A Sociomaterial Account of Partnership, Signatures and Accountability in Practice

Directory of Open Access Journals (Sweden)

Nick Hopwood

2014-06-01

Full Text Available Professional work is often heralded as undergoing radical transformation. This paper focuses on partnership between health professionals and families as a specific instance of changes aimed at delivering shared responsibility and joint knowledge work. An ethnographic study of a residential child and family health services provides the empirical basis for a detailed examination of what is signed, by whom, and with what effects. I show how signing and signatures provide fertile starting points for sociomaterial analysis, a rich empirical reference point for what Nicolini calls “zooming in” on particular instances, and “zooming out” to understand their connections to other practices. Schatzki’s practice theory is used as a theoretical basis, drawing also on Kemmis’ notions of practice architectures and ecologies of practices to elaborate such connections. I trace how acts of signing and signatures as artefacts are produced through and reflect partnership, indeed pointing to significant changes in professional work. However I also show that wider ecologies of practices present architectures that challenge diffuse accountability and shared epistemic work. 

Identifying Ethical Hypernorms for Accounting Educators

Science.gov (United States)

Siegel, Philip H.; Mintz, Steven; Naser-Tavakolian, Mohsen; O'Shaughnessy, John

2012-01-01

Accounting educators have a unique role in academe because students learn about codes of ethics that will guide their actions as professionals. We identify hypernorms related to internal auditing educators that reflect unethical behaviors believed to be universally unacceptable by that community. We then compare the results to a prior survey of…

Accounting principles, reporting rules, and payment practices.

Science.gov (United States)

Kovener, R R

1979-12-01

Misconceptions concerning the distinction between accounting principles, reporting rules, and payment practices and how they interrelate can lessen the effectiveness of hospital financial managers in these areas/clarification and recommendations are offered.

The Management Accounting Practices in Albania in the Context of Globalization

Directory of Open Access Journals (Sweden)

Manjola Naco

2010-10-01

Full Text Available The main aim of the paper is to provide relevant findings on the status of management accounting in Albanian Accounting Practices, based on the direct survey with selected companies and individuals (experts on the field. In our analysis we have used as a benchmark the IFAC statement on Management Accounting Concepts and its description of the evolution of management accounting. To achieve our objectives we prepared and provided to a large group of professional accountants (that mainly are dealing with bookkeeping and financial statement preparations a structured questionnaire, containing several questions on the status of the practices applied in Albania on management accounting. This survey was carried out during the first half of 2009. Findings of this paper are based on the answers given by 300 respondents. These answers point out that management accounting practices in Albania tend not to be complex and sophisticated. Budgeting, product profitability and financial performance measurement remain the central pillars, while other, most contemporary, management accounting techniques are sporadically used. There is also little evidence of management accounting concerned directly with "value creation".  

48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

Science.gov (United States)

2010-10-01

... established cost accounting practices. 30.603 Section 30.603 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.603 Changes to disclosed or established cost accounting practices. ...

Reconceptualizing Environmental Education: Taking Account of Reality.

Science.gov (United States)

Dillon, Justin; Teamey, Kelly

2002-01-01

Investigates the pros and cons of integrating environmental education into the school curriculum. Focusing solely on environmental education's role in the school curriculum ignores a range of factors that affect its efficacy in the majority of the world. Suggests a conceptualization of environmental education that takes into account a range of…

Accountability of Tertiary Education at the National Level: A Chimera?

Science.gov (United States)

Lindsay, Alan; O'Byrne, Garry

1979-01-01

The concept of accountability and its application to Australian higher education are discussed. It is suggested that due to political, financial, and educational characteristics of tertiary education at the national system level there are fundamental and insoluble problems associated with achieving accountability. (SF)

Strategic Planning and Accountability in Irish Education

Science.gov (United States)

Gleeson, Jim; O Donnabhain, Diarmaid

2009-01-01

This article considers the impact of the New Public Management culture on Irish education and calls for a debate in relation to the prevailing bureaucratic model of accountability. The influence of the Lisbon Agenda (2000) on education planning is identified and the 2005/7 Education Strategy Statement is analysed using the relevant OECD framework.…

The Relevant Skills for Forensic Accountants – Can the Romanian Accounting Education Programs offer them?

Directory of Open Access Journals (Sweden)

Bobițan Nicolae

2017-01-01

Full Text Available In Romania for becoming a forensic accountant it is necessary, as preliminary conditions, first,to have a bachelor`s degree in accounting or finance, and second, to attain a certification, aschartered accountant, given by the professional body, CECCAR, and after that, as forensicaccountant. The purpose of this study is to investigate whether the Romanian academic educationand the professional education can assure all the relevant skills for a forensic accountant. In orderto achieve the objective, first, the authors investigated the most important studies which have thepurpose to identify the relevant skills for a forensic accountant. Second, the authors reviewed thecurriculum of the most important faculties with the aim to find and connect different courses withdifferent skills. The purpose was to determine how the forensic accounting education, offered to theprofessional accountants, assures them, all the relevant skills that are necessary in the profession.

How Indonesian Accounting Education Providers Meet The Demand of The Industry

Directory of Open Access Journals (Sweden)

Dyah Setyaningrum

2015-04-01

Full Text Available The purpose of this study is to evaluate performance of accounting education providers in Indonesia in producing graduates required by the industry. This study compares different perception between the employers, lecturers, junior auditors and students regarding: (1 auditors’ early employment problem; (2 university performance; and (3 university improvement. We employ quantitative methods to present descriptive analysis of different perceptions of stakeholders regarding university performance. The top early employment problem of the newly hires auditor is problems with orientation and adaptation with new working environment; technical competence and soft-skill problem. Although all respondent agree that university performed well in preparing graduates for the job market, but graduates still lacking in several factors (technical skills and soft-skills that university need to overcome. Suggestions for university improvement in order to producing graduates required by the industry are: (1 incorporate internship as compulsory subjects; (2 partnership with public accounting firm in recruitment process; (3 practical training with real audit cases via seminar/workshop; (4 student-centered learning approach; and (5 regular updates of current audit practice to lecturer.

Teaching What Matters: A New Conception of Accounting Education

Science.gov (United States)

Hurt, Bob

2007-01-01

Various accounting professional organizations, such as the American Institute of Certified Public Accountants and the Institute of Management Accountants, have issued repeated calls for change in accounting education. However, few groups have consulted accounting academics about the purpose, structure, or content of the accounting curriculum. In…

Leadership practices and inclusive education reform in primary schools in Bangladesh

OpenAIRE

Mullick, Jahirul

2017-01-01

This study was undertaken to investigate leadership practices for Inclusive Education (IE) reform in primary schools in Bangladesh. Specifically, the study investigated leadership practice structures, views of school leaders about the accountability approach in primary schools, school leaders’ opinions on challenges to implementing IE and possible strategies to address the identified challenges. The study also explored the relationships between school variables, teachers’ demographic variabl...

48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards... Clauses 52.230-5 Cost Accounting Standards—Educational Institution. As prescribed in 30.201-4(e), insert the following clause: Cost Accounting Standards—Educational Institution (OCT 2010) (a) Unless the...

An Academic-Practice Partnership to Advance DNP Education and Practice.

Science.gov (United States)

Howard, Patricia B; Williams, Tracy E

During the past decade, the growth of doctor of nursing practice (DNP) programs in the United States has been phenomenal, with most focusing on the preparation of advanced practice registered nurses. Simultaneously, academic-practice partnerships have been a frequent subject of discussion for nursing's leading academic, administrative, and practice organizations. Numerous reports about academic-practice partnerships concerning aspects of baccalaureate nursing education exist, but partnership accounts for DNP programs are essentially nonexistent. The purpose of this article is to describe the initial phase of an academic-practice partnership between a multisystem health care organization and a college of nursing in a public land-grant university in the southeastern United States. The 7-year partnership agreement between Norton Healthcare and the University of Kentucky College of Nursing was designed to prepare 5 cohorts of 20 to 30 baccalaureate-prepared staff nurses as DNP graduates for advanced practice registered nurse eligibility. The description of partnering institution characteristics frames an emphasis on elements of the partnership proposal, contractual agreement, and partner responsibilities along with the logic model evaluation plan. Lessons learned include the importance of proposals and contracts to sustain the partnership, frequent communication to build trust, and strategic analysis for rapid response to challenging situations. Copyright © 2016 Elsevier Inc. All rights reserved.

Changes in Accounting Education Include Increased Use of Writing Tasks.

Science.gov (United States)

McCleary, Bill

1997-01-01

The future of accounting education has already arrived at the Department of Accountancy at the University of Illinois-Champaign, United States' top accounting school. "Project Discovery" is a 5-year-old program that incorporates many current trends in educational innovation, such as writing across the curriculum, collaborative learning,…

Social Justice in Australian Higher Education Policy: An Historical and Conceptual Account of Student Participation

Science.gov (United States)

Gale, Trevor; Tranter, Deborah

2011-01-01

This article provides a synoptic account of historically changing conceptions and practices of social justice in Australian higher education policy. It maps the changes in this policy arena, beginning with the period following the Second World War and concluding with an analysis of the most recent policy proposals of the Bradley Review.…

Deontological vs. Teleological Ethics--Some Remarks on the Impact of Ethics on Educational Practice.

Science.gov (United States)

Ahrens, Jurgen

1989-01-01

Maintains that pedagogical practice must take into account the principles of moral philosophy. Claims that current pedagogical research on ethics is determined by the teleological and deontological paradigms associated with Aristotle and Kant respectively. Discusses these two paradigms and their relationship to educational practice. (RW)

A national accounts satellite for human capital and education

OpenAIRE

Bos, Frits

2011-01-01

The official national accounts statistics do not show the role of human capital in the national economy. A set of satellite tables supplementing the standard national accounts statistics could serve this data need. In this satellite account, expenditure on education and training are recorded as human capital formation. This includes not only the expenditure on primary, secondary and tertiary education, but also expenditure on training and courses by employers and the earnings foregone by stud...

Using Collaboration for Curriculum Change in Accounting Higher Education

Science.gov (United States)

Pickering, Beth Marie

2013-01-01

This qualitative, descriptive case study researched the collaborative curriculum development process in accounting higher education. This study was needed because accounting education, as a professional program, needs to be continually reviewed and updated in order to keep abreast of changes in the business field. This content is developed through…

Management Accounting in Denmark; Theory and Practice

DEFF Research Database (Denmark)

Israelsen, Poul; Andersen, Michael; Rohde, Carsten

1996-01-01

The article describes the present state of cost and management accounting in Denmark within “mainstream accounting”, both as regards theory and practice. In the case of theory, there has been a gradual convergence of views. The essence of these views is briefly described. Concerning practice......, the main results of two new empirical studies are presented one on product costing and the other on identifying the adoption of “modern cost management techniques” in Denmark. The article places both current theory and practice in their historical context. In the former, this is done through an outline...

Accounting for Veterans’ Educational Assistance Benefits

Science.gov (United States)

1984-06-01

today’s accounting records. It represents a deferred compensation S earned for present employment. If this cost is omitted from financial statements...that would provide a quantitative basis from which to allocate earned educational benefits as a current employment cost . Pension S accounting ...September 1967, pp. 37-51. 32. Horngren , C.T., Cost Accounting : A Managerial Emphasis, Englewood Cliffs, NJ, Prentice-Hall, inc., 1972. 33. Matz, A

Educating Accountants in Corruption Pervasive Societies: A Focus on Nigeria

Science.gov (United States)

Idialu, Jeremiah Uwaifo; Oghuma, Richard Iyere

2007-01-01

There has been widespread corruption in almost all societies and a general belief that without the involvement of Accountants, or if accountants carry out their duties effectively, there will be no corruption. Therefore this paper is designed to look at the current approach educating accountants in order to discover the educational arrangement put…

Exploring accountability of clinical ethics consultants: practice and training implications.

Science.gov (United States)

Weise, Kathryn L; Daly, Barbara J

2014-01-01

Clinical ethics consultants represent a multidisciplinary group of scholars and practitioners with varied training backgrounds, who are integrated into a medical environment to assist in the provision of ethically supportable care. Little has been written about the degree to which such consultants are accountable for the patient care outcome of the advice given. We propose a model for examining degrees of internally motivated accountability that range from restricted to unbounded accountability, and support balanced accountability as a goal for practice. Finally, we explore implications of this model for training of clinical ethics consultants from diverse academic backgrounds, including those disciplines that do not have a formal code of ethics relating to clinical practice.

An Urgent Need for Ethics Education for Accountants

Directory of Open Access Journals (Sweden)

Desti Kannaiah

2009-06-01

Full Text Available Social, political and technological changes have challenged traditional idea of professional practice by accountants. Accounting is both an essential practice and a vital profession in the economically developed world of today (Ronald F.Duska and Brenda Shay Duska,2003. Today, professional accountants cannot exist by technical knowledge alone; they have to posses and apply that within a framework of professional values, ethics and attitudes.(Peter Williams, 2007.  Ethics, values and principles serve as benchmarks of the accounting profession. They determine what is right and wrong, appropriate and inappropriate, on a universal basis every time. (Joe Lienandt, 2003. Enron‟s bankruptcy case, in which their auditors and consultants from the accounting firm Arthur Anderson, came under criticism for not apparently carrying out their responsibilities as accountants. The  Enron/Arthur Anderson‟s case has raised the ethical question, „what is the appropriate behaviour for accountants?‟ and „what are the accountants supposed to do?‟ This paper attempts to address the following issues: How to teach ethics to those entering the profession; How to ensure that the ethical standards and behaviour of experienced accountants are as fresh and relevant as technical knowledge.

The Development of Educational Accountability in China and Denmark

Science.gov (United States)

Rasmussen, Palle; Zou, Yihuan

2014-01-01

In recent decades, the concept of accountability has attracted more and more attention in public governance and management. The management of education is no exception. This article presents and discusses the evolution and current status of educational accountability in two different national contexts, China and Denmark. Two main sectors of…

Goal setting education and counseling practices of diabetes educators.

Science.gov (United States)

Malemute, Charlene L; Shultz, Jill Armstrong; Ballejos, Miriam; Butkus, Sue; Early, Kathaleen Briggs

2011-01-01

The purpose of this study was to identify goal setting education practices used by diabetes educators working with type 2 diabetes patients. Data were collected by a mail questionnaire with 179 diabetes educators purposively selected from the 2008 American Association of Diabetes Educators membership listing. Many diabetes educators (52%) reported that more than 75% of their patients set goals for diabetes control. Independent factor patterns for the frequency of information collected from the patient for the first diabetes education session showed that educators either focused on patients' self-management practices (exercise and dietary practices, knowledge, and social impacts of diabetes) or issues with learning about self-management, such as understanding the patient's learning style and motivation for managing diabetes. Factor patterns overall showed diverse approaches to working with patients, including strategies used with patients struggling with dietary goals and the importance of tasks to complete during the first patient session. Although most educators reported practices that were largely patient centered as promoted by the American Diabetes Association (ADA) and models of chronic disease management, patterns of practice suggest that diabetes educators vary considerably in how they apply education practices, especially with dietary self-management education.

Ethical Decision-Making Accounting Competencies: Practitioners' Perspectives

Science.gov (United States)

Meador, Gwendolyn Parrish

2017-01-01

Recent accounting and corporate scandals call into question the ethicality of accounting practice, likewise accounting graduates. Advances in ethical accounting education are not emphasized in today's business schools leaving accounting graduates lacking necessary ethical accounting competencies to make ethical accounting decisions (Abend, 2013;…

48 CFR 52.230-7 - Proposal Disclosure-Cost Accounting Practice Changes.

Science.gov (United States)

2010-10-01

... Provisions and Clauses 52.230-7 Proposal Disclosure—Cost Accounting Practice Changes. As prescribed in 30.201-3(c), insert the following provision: Proposal Disclosure—Cost Accounting Practice Changes (APR 2005... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Proposal Disclosure-Cost...

Fraud Education for Accounting Students.

Science.gov (United States)

Peterson, Bonita K.

2003-01-01

Reports that limited fraud education takes place in accounting due to a crowded curriculum and misunderstanding of the extent of fraud. Suggests ways to develop content on the topic and provides a list of teaching materials (textbooks, workbooks, trade books, case materials, videos, and reference materials). (Contains 16 references.) (SK)

Addressing Ethical Matters in Ukrainian Accounting Practice

Directory of Open Access Journals (Sweden)

Yurii Zhatkin

2017-10-01

Full Text Available Nowadays professional ethics is rapidly gaining its importance all over the world in general and in accounting ethics, in particular. Financial scandals have shifted the focus from the technical competence of accounting professionals to their ethical behavior. Recent developments and changes have made the code of ethics a vital tool to maintain the reputation of the accounting profession, however, little is known about the recent developments in this field in the transition economy of Ukraine. The aim of the research is to reveal the opinions on professional accounting ethics among Ukrainian professionals and to identify the adherence to ethical behavior and prevalence of ethical issues in accounting practices in Ukraine. The authors conducted a survey in the form of questionnaire among the target audience of professional accountants in both private and public organizations. The results have shown that while the general opinion of the respondents on the present level of accounting ethics in Ukraine is low, they are well aware of the Code of Ethics for Professional Accountants, its main principles and their importance. The study also indicated that professional ethics should be included into the HEIs curriculum and definitely deserves more attention from the public side.

Teaching Business Ethics: A Quandary for Accounting Educators

Science.gov (United States)

Frank, Gary; Ofobike, Emeka; Gradisher, Suzanne

2010-01-01

The authors discuss the pressures that accounting educators face in meeting expectations to include ethics in the accounting curriculum. Most schools still do not require discrete ethics courses for accounting students; ethics coverage is on a course-by-course basis. However, not all professors are equally comfortable or knowledgeable of models of…

Time for action: key considerations for implementing social accountability in the education of health professionals.

Science.gov (United States)

Ventres, William; Boelen, Charles; Haq, Cynthia

2017-09-12

Within health professional education around the world, there exists a growing awareness of the professional duty to be socially responsible, being attentive to the needs of all members of communities, regions, and nations, especially those who disproportionately suffer from the adverse influence of social determinants. However, much work still remains to progress beyond such good intentions. Moving from contemplation to action means embracing social accountability as a key guiding principle for change. Social accountability means that health institutions attend to improving the performance of individual practitioners and health systems by directing educational and practice interventions to promote the health of all the public and assessing the systemic effects of these interventions. In this Reflection, the authors (1) review the reasons why health professional schools and their governing bodies should codify, in both curricular and accreditation standards, norms of excellence in social accountability, (2) present four considerations crucial to successfully implementing this codification, and (3) discuss the challenges such changes might entail. The authors conclude by noting that in adopting socially accountable criteria, schools will need to expand their philosophical scope to recognize social accountability as a vitally important part of their institutional professional identity.

Aligning for accountable care: Strategic practices for change in accountable care organizations.

Science.gov (United States)

Hilligoss, Brian; Song, Paula H; McAlearney, Ann Scheck

Alignment within accountable care organizations (ACOs) is crucial if these new entities are to achieve their lofty goals. However, the concept of alignment remains underexamined, and we know little about the work entailed in creating alignment. The aim of this study was to develop the concept of aligning by identifying and describing the strategic practices administrators use to align the structures, processes, and behaviors of their organizations and individual providers in pursuit of accountable care. We conducted 2-year qualitative case studies of four ACOs that have assumed full risk for the costs and quality of care for defined populations. Five strategic aligning practices were used by all four ACOs. Informing both aligns providers' understandings with the goals and value proposition of the ACO and aligns the providers' attention with the drivers of performance. Involving both aligns ACO leaders' understandings with the realities facing providers and aligns the policies of the ACO with the needs of providers. Enhancing both aligns the operations of individual provider practices with the operations of the ACO and aligns the trust of providers with the ACO. Motivating aligns what providers value with the goals of the ACO. Finally, evolving is a metapractice of learning and adapting that guides the execution of the other four practices. Our findings suggest that there are second-order cognitive (e.g., understandings and attention) and cultural (e.g., trust and values) levels of alignment, as well as a first-order operational level (organizational structures, processes, and incentives). A well-aligned organization may require ongoing repositioning at each of these levels, as well as attention to both cooperative and coordinative dimensions of alignment. Implications for research and practice are discussed.

Practical trials in medical education

DEFF Research Database (Denmark)

Tolsgaard, Martin G; Kulasegaram, Kulamakan M; Ringsted, Charlotte

2017-01-01

participants across several settings and (iii) multiple outcome measures with long-term follow-up to evaluate both benefits and risks. Questions posed by practical trials may be proactive in applying theory in the development of educational innovations or reactive to educational reforms and innovations. Non......CONTEXT: Concerns have been raised over the gap between education theory and practice and how research can contribute to inform decision makers on their choices and priorities. Little is known about how educational theories and research outcomes produced under optimal conditions in highly...... controlled settings generalise to the real-life education context. One way of bridging this gap is applying the concept of practical trials in medical education. In this paper we elaborate on characteristics of practical trials and based on examples from medical education we discuss the challenges...

Impact of postgraduate education on advanced practice nurse activity - a national survey.

Science.gov (United States)

Wilkinson, J; Carryer, J; Budge, C

2018-03-22

There is a wealth of international evidence concerning the contribution post-registration master's level education makes to advancing the discipline of nursing. There are approximately 277 nurse practitioners registered in NZ, but they account for only a small portion of nurses who have undertaken master's level education. The additional contribution these nurses make to the work environment through advanced practice activities has not, hitherto, been documented. To report the extent of advanced practice nurse activity associated with various levels of nursing education in a sample of nurses working in clinical practice in New Zealand. A replication of recent Australian research was done via a national cross-sectional survey of 3255 registered nurses and nurse practitioners in New Zealand using an online questionnaire to collect responses to the amended Advanced Practice Delineation survey tool. In addition, demographic data were collected including position titles and levels of postgraduate education. A positive association was found between postgraduate education at any level and more time spent in advanced practice activities. Independent of level of postgraduate education, the role a nurse holds also effects the extent of involvement in advanced practice activities. There is an additional contribution made to the work environment by nurses with master's level education which occurs even when they are not employed in an advanced practice role. These findings are of significance to workforce policy and planning across the globe as countries work to sustain health services by increasing nursing capacity effectively within available resources. © 2018 International Council of Nurses.

Accountability in district nursing practice: key concepts.

Science.gov (United States)

Griffith, Richard

2015-03-01

Public trust and confidence in district nurses is essential to the nurse-patient relationship that underpins effective care and treatment. That trust and confidence has even greater focus for district nurses who care for patients in their own homes. Those patients need to be able to count on the professionalism and probity of their district nurses. The professionalism and probity of district nurses is based on their accountability, which protects the public by imposing standards on district nurses and holds them answerable for their acts and omissions. This is the first of a series of articles on accountability in district nursing practice to mark the introduction of the revised Nursing and Midwifery Code on the 31 March 2015. This month's article considers the key concepts of accountability.

48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

Science.gov (United States)

2010-10-01

... disclosed or established cost accounting practices. 30.604 Section 30.604 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.604 Processing changes to disclosed or established cost accounting practices...

Accounting in Agriculture: Measurement practices of listed firms

OpenAIRE

Rute Gonçalves; Patrícia Lopes

2015-01-01

Based on the International Accounting Standard (IAS) 41 – Agriculture, this paper examines measurement practices of biological assets and their drivers, under accounting choice theory, given data from 2012. Taking into consideration 324 listed firms worldwide that have adopted International Financial Reporting Standards (IFRS) until 2011, the empirical evidence supports that while a large number of firms measures biological assets at fair value, there are others that refute the presumption of...

SIGNIFICANCE OF THE ACCOUNTING PARADIGM IN THE DECISION-MAKING PROCESS IN COMPANY MANAGEMENT (BASED ONIAS ACCOUNTING PRACTICES IN POLAND AND OTHER COUNTRIES

Directory of Open Access Journals (Sweden)

Leszek Michalczyk

2014-06-01

Full Text Available In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be distinguished: bookkeeping (classic accounting, accounting engineering, creative accounting, and praxeological accounting. This study complements the author’s series of publications on accounting engineering (which is herein defined as a concept, the structure of economic auxiliary sciences, and causal relations in management practice and theory based on Bertalanffy’s general systems theory. The article covers accounting systems which emerged as a result of combining IAS solutions with domestic accounting standards and balance laws, and relates primarily to accounting theory and practice in Poland. Nevertheless, the Polish system is rooted in accounting solutions previously used in other countries, and as such may be perceived as more utilitarian, also on an international scale.

The knowledge, attitude, priority of usage, and benefits associated with management accounting practices

DEFF Research Database (Denmark)

Nielsen, Steen; Melander, Preben; Jakobsen, Morten

2009-01-01

There have been several studies of the diffusion of new management accounting practices. This study adds a new dimension: in order to indicate the number of practices associated with the respondents, their interrelationships, the respondents, were asked to answer questions in a questionnaire...... management accounting practices. Our results reveal that companies in general experience a high level of benefit from the practices. However, significance differences between low priority of usage and high number of practices associated with the company are very likely to contribute to a more modest level...... and those companies seldom use a theoretical concept but are inspired to design home-made models. This also confirms that accounting practices are used for inspiration of design. The findings can provide a further basis for the discussion and development of a theory for new management accounting models....

The Nature and Significance of Listening Skills in Accounting Practice

Science.gov (United States)

Stone, Gerard; Lightbody, Margaret

2012-01-01

While surveys of the employers of accountancy graduates highlight the significance of listening skills, relatively little is known about how such skills are utilised in accounting practice. The present study attempts to address the above lacuna by utilising the findings of in-depth interviews with Australian public accountants about the nature of…

Study on the Particular Accounting Practices of Small and Medium Companies

Directory of Open Access Journals (Sweden)

Cristina Nicolaescu

2011-12-01

Full Text Available This article aims to analyse the particularities of small and medium companies in Romania in order to propose a set of practices in accounting terms for these economic entities. To this end has started from the best practice recommendation adopted by the European Commission in November 2008 and guidelines developed by the Small and Medium Practices Committee of the International Federation of Accountants, trying to adapt them to a concrete situation, to the particular situation of small and medium enterprises of Romania. The study features were analysed economic and psycho-social, determined by the mentality of small and medium business owners in Romania and their attitudes about accounting information

Engineering Accountability for Results into Public Education.

Science.gov (United States)

Lessinger, Leon

"Accountability" is a classical term in management theory, but new in education. It is the product of the process of performance contracting, in which a public authority grants money to a local educational agency to contract with private enterprise to achieve specific goals within a specific period for specific costs. This process can be…

Banking Accounting Practices “Humanist” (P.31-38

Directory of Open Access Journals (Sweden)

Nanang Shonhadji

2017-02-01

Full Text Available Humanism is a universal value that should be attached to all forms and operational activities of the bank because the bank’s main business is to provide service to humanity. The purpose of this study was to determine the humanist banking practice. The use of qualitative methods with a phenomenological approach that involve an account officer and marketing staff as key informants. In-depth interviews conducted to obtain comprehensive information. The results of the study informs that the banking practice in the lending and the funding activities were still oriented to material interests or to achieve maximum profit with unbalanced position. It caused the values of humanism in the form of truth and equitable negated by bank stakeholder. The results of this study also found that there are two forms of awareness is needed in the value of accountability in the process of funding and lending activities to customers humanistic were the awareness of responsibility to themselves and to God. Keywords: Humanism, Bank accounting, Phenomenology,Qualitative

12 CFR 19.194 - Eligibility of attorneys and accountants to practice.

Science.gov (United States)

2010-01-01

... certified public accountant or public accountant and is not currently under suspension or debarment by the... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Eligibility of attorneys and accountants to... Conduct § 19.194 Eligibility of attorneys and accountants to practice. (a) Attorneys. Any attorney who is...

Issues in the Relationship between Theory and Practice in Management Accounting

DEFF Research Database (Denmark)

Baldvinsdottir, Gudrun; Mitchell, Falconer; Nørreklit, Hanne

2010-01-01

In recent decades the interest of academic researchers in the practical aspects of management accounting has waned. This editorial explores some of the reasons of this development. Over the past few decades we have witnessed the establishment of management accounting in academia as a social science....... This has increased the credibility of the accounting academics. However, it has also meant that academic researchers have neglected the technical core of their discipline and its problems and issues which have a direct practical relevance. It is concluded that there is a need for academic researchers...

An Exploratory Study of Accounting on Ijarah as Practiced by Malaysian Financial Institutions

OpenAIRE

Shariff, Ros Aniza Mohd; Abdul Rahman, Abdul Rahim

2005-01-01

Prior studies on Ijarah were mainly focusing on the economics, legal and financial aspects, there was, however, so far no in- depth study on accounting for Ijarah. The main objective of this study is to explore the nature of accounting practices as practiced by Malaysian financial institutions. First, the study makes comparison between the Intemational Accounting Standard on leasing (IAS 17); the accounting standard for Ijarah (FAS 8) as developed by the Accounting and Auditing Organization for...

Education for Sustainability (EfS): Practice and Practice Architectures

Science.gov (United States)

Kemmis, Stephen; Mutton, Rebecca

2012-01-01

This paper reports some findings from an investigation of educational practice in ten (formal and informal) education for sustainability (EfS) initiatives, to characterise exemplary practice in school and community education for sustainability, considered crucial to Australia's future. The study focused on rural/regional Australia, specifically…

Cost and Management Accounting Practices: A Survey of Manufacturing Companies

Directory of Open Access Journals (Sweden)

Ali UYAR

2010-11-01

Full Text Available The purpose of this study is to explore cost and management accounting practices utilized by manufacturing companies operating in Istanbul, Turkey. The sample of the study consists of 61 companies, containing both small and medium-sized enterprises, and large companies. The data collection methodology of the study is questionnaire survey. The content of the questionnaire survey is based on several previous studies. The major findings of the study are as follows: the most widely used product costing method is job costing; the complexity in production poses as the highest ranking difficulty in product costing; the most widely used three overhead allocation bases are prime costs, units produced, and direct labor cost; pricing decisions is the most important area where costing information is used; overall mean of the ratio of overhead to total cost is 34.48 percent for all industries; and the most important three management accounting practices are budgeting, planning and control, and cost-volume-profit analysis. Furthermore, decreasing profitability, increasing costs and competition, and economic crises are the factors, which increase the perceived importance of cost accounting. The findings indicate that companies perceive traditional management accounting tools still important. However, new management accounting practices such as strategic planning, and transfer pricing are perceived less important than traditional ones. Therefore, companies need to improve themselves in this aspect.

The Accountability Era in US Teacher Education: Looking Back, Looking Forward

Science.gov (United States)

Cochran-Smith, Marilyn; Baker, Megina; Burton, Stephani; Chang, Wen-Chia; Cummings Carney, Molly; Fernández, M. Beatriz; Stringer Keefe, Elizabeth; Miller, Andrew F.; Sánchez, Juan Gabriel

2017-01-01

In keeping with the theme of the 40th anniversary issue of "EJTE," this article looks back and forward at US teacher education accountability. It argues that "holding teacher education accountable" has been the major approach to reforming teacher education in the US for the last two decades, assuming that enhanced teacher…

Focusing accounting curricula on students' long-run careers: recommendations for an integrated competency-based framework for accounting education

NARCIS (Netherlands)

Lawson, R.A.; Blocher, E.J.; Brewer, P.C.; Cokins, G.; Sorensen, J.E.; Stout, D.E.; Sundem, G.L.; Wolcott, S.K.; Wouters, M.J.F.

2014-01-01

Professional organizations, accrediting bodies, and accounting educators have defined the competencies that accounting students need for entry-level success in public accounting. However, definitions of the competencies required by all accounting students for long-term career requirements are

Accounting 202, 302.

Science.gov (United States)

Manitoba Dept. of Education, Winnipeg.

This teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient…

The knowledge, attitude, priority of usage, and benefits associated with management accounting practices

DEFF Research Database (Denmark)

Nielsen, Steen; Melander, Preben; Jakobsen, Morten

2009-01-01

There have been several studies of the diffusion of new management accounting practices. This study adds a new dimension: in order to indicate the number of practices associated with the respondents, their interrelationships, the respondents, were asked to answer questions in a questionnaire...... covering four variables: level of knowledge, level of attitude, priority of usage, and level of benefit for 15 new accounting practices. The survey includes a sample of 119 large and medium-sized privately owned manufacturing and non-manufacturing companies, comprising 15 new or recently developed...... management accounting practices. Our results reveal that companies in general experience a high level of benefit from the practices. However, significance differences between low priority of usage and high number of practices associated with the company are very likely to contribute to a more modest level...

Education in Accounting Using an Interactive System

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Bogdan Patrut

2010-04-01

Full Text Available This paper represents a summary of a research report and the results of developing an educational software, including a multi-agent system for teaching accounting bases and financial accounting. The paper describes the structure of the multi-agent system, defined as a complex network of s-agents. Each s-agent contains 6 pedagogical agents and a coordinator agent. We havedefined a new architecture (BeSGOTE that extends the BDI architecture for intelligent agents and we have defined a mixing-up relation among the accounts, presenting the way in which it can be used for testing students.

Is Reform in Accounting Education Needed in China and Russia: A Literature Review

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Theodore T. Y. Chen

2015-09-01

Full Text Available The purpose of this study is to examine, through literature review, whether China and Russia are in need of accounting education reforms when they are not English-speaking, do not have developed accounting systems as major English-speaking countries do, have a different political orientation from the selected Englishspeaking countries and are at a transition stage from a state-planned economy to a market-driven economy. The paper is based entirely on literature review of global forces at play on accounting education reform, accounting education change in selected English-speaking countries and developments in accounting education in Russia and China. The review indicates that the two countries have a desperate need for accounting education change and that gradual changes are taking place in both countries, although China is at a more advanced stage of development because of its international trade. There are signs of both countries leaning towards the direction of the Accounting Education Change Commission’s (AECC initiatives. China is focusing more on breadth of education than specialization and Russia is at a preliminary stage having to enhance its financial reporting system. The available literature on accounting education in Russia and China is limited, particularly in Russia as the Soviet’s old system did not offer accounting degrees. However, this does not present a problem in identifying an accounting education trend in these two countries from the available literature as explained in the final section of this paper “Limitations of This Study and Future Research”. With major English-speaking and non English-speaking countries leaning towards AECC in their accounting education reforms regardless of the political orientation of the country, one may conclude that AECC is the direction that developing countries having the same need for change should consider. The comparison made in this paper provides insights into an area that

Practice Teachers’ Role in Teacher Education – Individual Practices across Educational Curricula

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Kirsten Elisabeth Thorsen

2016-04-01

Full Text Available Praksislærere har en sentral rolle i lærerutdanning. Forskning peker imidlertid på at både tilfeldigheter og uklarheter er knyttet til utøvelse av rollen. Forskningsprosjektet “Teachers` Professional Qualifications” (TPQ, undersøker intensjoner med den nye lærerutdannings­reformen i Norge i et bredt perspektiv. Denne artikkelen undersøker hvordan praksislærere oppfatter sin rolle og sine oppgaver på bakgrunn av at reformen har ambisjoner om praksis­lærere som likeverdige samarbeidspartnere i lærerutdanning. Studien har utgangspunkt i en spørreundersøkelse med 45 praksislærere i tillegg til dybdeintervju med åtte andre.Resultatene viser at det som kjennetegner rollen som praksislærer, først og fremst er lang erfaring som lærer. I tillegg viser resultatene at generelle læreroppgaver har mer oppmerk­somhet i praksisperioder enn det som er mål i lærerutdanningsprogrammet. På den måten legitimerer praksislærere sin rolle ut av en lærerutdanningskontekst. Studien bekrefter også det internasjonal forskning viser: behovet for å involvere praksislærere i felles prosesser for å utvikle sammenhenger mellom teoristudier og praksisopplæring i lærerutdanning.Fire år etter implementering av lærerutdanningsreformen i Norge er det grunn til å stille spørsmål ved i hvilken grad intensjonene i reformen har blitt realisert. Diskusjonen er i hovedsak knyttet til profesjonalisering av praksislærerrollen og praksislærere som likeverdige samarbeidspartnere i lærerutdanning.Nøkkelord: lærerutdanning, lærerutdannere, praksislærere, forholdet teori-praksisAbstractPractice teachers have a central role in teacher education. However, research indicates ran­domness and obscurity in performing this role. The research project “Teachers’ Professional Qualifications” (TPQ examines objectives regarding the new Teacher Education Reform in Norway from 2010 in a broad perspective. As the reform places high demands on practice

European Educational Systems and Assessment Practice

DEFF Research Database (Denmark)

Evans, Robert Harry; Cross, David; Grangeat, Michel

2018-01-01

Abstract This chapter surveys the status of educational systems and assessment practices across eight European countries that are part of the ASSIST-ME project. First, variations in country educational systems are examined to identify possible connections between systems and educational practices....... Such associations are useful both for understanding different existing assessment conditions as well as for providing possible pathways for change. Next, the chapter takes a closer look at teacher practices in these educational systems in order to identify the actual assessment practices of teachers in each country....... With these understandings of the systems and current uses of assessment, it is possible to identify affordances and challenges for improving assessment practices....

Education of advanced practice nurses in Canada.

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Martin-Misener, Ruth; Bryant-Lukosius, Denise; Harbman, Patricia; Donald, Faith; Kaasalainen, Sharon; Carter, Nancy; Kilpatrick, Kelley; DiCenso, Alba

2010-12-01

In Canada, education programs for the clinical nurse specialist (CNS) and nurse practitioner (NP) roles began 40 years ago. NP programs are offered in almost all provinces. Education for the CNS role has occurred through graduate nursing programs generically defined as providing preparation for advanced nursing practice. For this paper, we drew on pertinent sections of a scoping review of the literature and key informant interviews conducted for a decision support synthesis on advanced practice nursing to describe the following: (1) history of advanced practice nursing education in Canada, (2) current status of advanced practice nursing education in Canada, (3) curriculum issues, (4) interprofessional education, (5) resources for education and (6) continuing education. Although national frameworks defining advanced nursing practice and NP competencies provide some direction for education programs, Canada does not have countrywide standards of education for either the NP or CNS role. Inconsistency in the educational requirements for primary healthcare NPs continues to cause significant problems and interferes with inter-jurisdictional licensing portability. For both CNSs and NPs, there can be a mismatch between a generalized education and specialized practice. The value of interprofessional education in facilitating effective teamwork is emphasized. Recommendations for future directions for advanced practice nursing education are offered.

76 FR 14570 - Federal Acquisition Regulation; Disclosure and Consistency of Cost Accounting Practices for...

Science.gov (United States)

2011-03-16

...] RIN 9000-AL58 Federal Acquisition Regulation; Disclosure and Consistency of Cost Accounting Practices... Regulation (FAR) to align it with a Cost Accounting Standards (CAS) Board clause, Disclosure and Consistency... the use of the clause, Disclosure and Consistency of Cost Accounting Practices--Foreign Concerns, in...

A View of Aesthetic Labour Practice in Higher Technical and Vocational Education

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Yang, Cheng-Hua

2017-01-01

Even though aesthetic labour has gradually revealed social and economic value in the employment market, little research has been carried out on the connection and practice of aesthetic labour in technical and vocational education. Front-line ground staffs account for the largest proportion of the employees of airlines and can provide colleges with…

Educational Changes to Support Advanced Practice Nursing Education.

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LeFlore, Judy L; Thomas, Patricia E

2016-01-01

Educational factors limit the number of advanced practice registered nurse (APRN) graduates to meet the growing workforce demands. Healthcare dynamics are necessitating a shift in how nursing education envisions, creates, and implements clinical learning opportunities. The current clinical education model in APRN programs continues to be the same as it was 45 years ago when the student numbers were much smaller. New approaches in graduate nursing education are needed to address the shortage of APRNs in primary and acute care areas. Determining competency based on the number of clinical hours can be inefficient, ineffective, and costly and limits the ability to increase capacity. Little research exists in graduate nursing education to support the effectiveness and efficiency of current hours of clinical required for nurse practitioner students. Simulation and academic-practice partnership models can offer innovative approaches to nurse practitioner education for clinical training, with the goal of producing graduates who can provide safe, quality care within the complex practice-based environment of the nation's evolving healthcare system.

Developmental Physical Education Accountability; Volume I.

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Guarnieri, Barbara; Sandeen, Cecile

Presented in the first of a two volume series is a developmental physical education checklist which provides teachers of trainable mentally retarded students with a permanent and accountable record of pupil progress and needs. The checklist is intended to be used with the accompanying volume of curricular activities in a nongraded enviroment for…

Accountability in Education -- the Michigan Experience

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Murphy, Jerome T.; Cohen, David K.

1974-01-01

One view of accountability focuses on schemes that assume that if government can get more rational information and use it in more scientific ways, the schools' performance can be improved; the other assumes that the schools' problems are less scientific than political and that clients and constituents should influence educational decisions more…

A Social Accountable Model for Medical Education System in Iran: A Grounded-Theory

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Mohammadreza Abdolmaleki

2017-10-01

Full Text Available Social accountability has been increasingly discussed over the past three decades in various fields providing service to the community and has been expressed as a goal for various areas. In medical education system, like other social accountability areas, it is considered as one of the main objectives globally. The aim of this study was to seek a social accountability theory in the medical education system that is capable of identifying all the standards, norms, and conditions within the country related to the study subject and recognize their relationship. In this study, a total of eight experts in the field of social accountability in medical education system with executive or study experience were interviewedpersonally. After analysis of interviews, 379 codes, 59 secondary categories, 16 subcategories, and 9 main categories were obtained. The resulting data was collected and analyzed at three levels of open coding, axial coding, and selective coding in the form of grounded theory study of “Accountability model of medical education in Iran”, which can be used in education system’s policies and planning for social accountability, given that almost all effective components of social accountability in highereducation health system with causal and facilitator associations were determined.Keywords: SOCIAL ACCOUNTABILITY, COMMUNITY–ORIENTED MEDICINE, COMMUNITY MEDICINE, EDUCATION SYSTEM, GROUNDED THEORY

Ethics Education in Accounting Curricula: Does It Influence Recruiters' Hiring Decisions of Entry-Level Accountants?

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Breaux, Kevin; Chiasson, Michael; Mauldin, Shawn; Whitney, Teresa

2010-01-01

Recently, the National Association of State Boards of Accountancy (NASBA) has focused its attention on mandating specific ethics coursework within the 150-hr requirement for eligibility to sit for the uniform CPA examination. This push for ethics education heightened attention toward ethics in the accounting curriculum and is the basis for the…

Toward defining and measuring social accountability in graduate medical education: a stakeholder study.

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Reddy, Anjani T; Lazreg, Sonia A; Phillips, Robert L; Bazemore, Andrew W; Lucan, Sean C

2013-09-01

Since 1965, Medicare has publically financed graduate medical education (GME) in the United States. Given public financing, various advisory groups have argued that GME should be more socially accountable. Several efforts are underway to develop accountability measures for GME that could be tied to Medicare payments, but it is not clear how to measure or even define social accountability. We explored how GME stakeholders perceive, define, and measure social accountability. Through purposive and snowball sampling, we completed semistructured interviews with 18 GME stakeholders from GME training sites, government agencies, and health care organizations. We analyzed interview field notes and audiorecordings using a flexible, iterative, qualitative group process to identify themes. THREE THEMES EMERGED IN REGARDS TO DEFINING SOCIAL ACCOUNTABILITY: (1) creating a diverse physician workforce to address regional needs and primary care and specialty shortages; (2) ensuring quality in training and care to best serve patients; and (3) providing service to surrounding communities and the general public. All but 1 stakeholder believed GME institutions have a responsibility to be socially accountable. Reported barriers to achieving social accountability included training time constraints, financial limitations, and institutional resistance. Suggestions for measuring social accountability included reviewing graduates' specialties and practice locations, evaluating curricular content, and reviewing program services to surrounding communities. Most stakeholders endorsed the concept of social accountability in GME, suggesting definitions and possible measures that could inform policy makers calls for increased accountability despite recognized barriers.

Graduates' Vocational Skills for the Management Accountancy Profession: Exploring the Accounting Education Expectation-Performance Gap

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Howcroft, Douglas

2017-01-01

This paper focuses on understanding the vocational skills required by graduates and assessing the competence of graduates for the management accountancy profession. It explores "expectation gaps" by examining whether the Chartered Institute of Management Accountants, practitioner employers and university educators have different…

Theory and practice in professional education

DEFF Research Database (Denmark)

Nielsen, Trine Kløveager

the relationship between theory and practice in teacher, nurse, social work and engineering education, and to contribute with knowledge about how to bridge the gap between theory and practice in these educations. Aim: The aim of the present study is to identify the most promising strategies for improving......, nursing, engineering and social work and in other professional bachelor education programs regarding health, teaching and technology, and how?”. The systematic review consists of a research mapping which will identify and characterize the empirical research concerning the review question and a synthesis......Background: A fundamental component in professional education is the link between theory and practice. However, many students in professional education programs experience a lack of coherence between theory and practice which is often described as the theory practice gap. This PhD-project is part...

Slavery Service Accounting Practices in Brazil: A Bibliographic and Document Analysis

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Adriana Rodrigues Silva

2014-12-01

Full Text Available This study focuses on the social and economic aspects and institutional relationships that determined a unique pattern of inequality. We aim to examine the particular role of accounting as a practice used to dehumanize an entire class of people. The primary purpose of this study is not to examine slavery's profitability but rather to identify how accounting practices served slavery. A qualitative research method is applied in this study. Regarding technical procedures, this study makes use of bibliographic and documentary sources. For the purpose of this investigation, and in accordance with bibliographic and documentary research methods, we analyze scientific articles, books and documents from the Brazilian National Archive, the Brazilian Historic and Geographic Institute and the Brazilian National Library Foundation. In light of what was discovered through the study's development, we can consider accounting as a tool that is more active than passive and, therefore, as a tool that was used to support the slave regime. In essence, accounting was used to convert a human's qualitative attributes into a limited number of categories (age, gender, race, through which slaves were differentiated and monetized to facilitate commercial trafficking. We believe that accounting practices facilitated slave trading, conversion and exploitation, procedures that completely ignored qualitative and human dimensions of slavery. Opportunities for future studies on accounting in the slave period, as is the case of other oppressive regimes, are infinite, especially in the case of Brazil.

Romanian accrual accounting experience in public higher education sector

OpenAIRE

Tiron Tudor, Adriana; Blidisel, Rodica

2007-01-01

The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.

Leading the Charge: Governors, Higher Education and Accountability

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American Council of Trustees and Alumni, 2014

2014-01-01

With this new tool, ACTA [American Council of Trustees and Alumni] is working to expand its outreach to governors nationwide on behalf of higher education reform, focusing on key issues of quality, cost, and accountability. ACTA has worked with governors and education leaders from across the country, and that experience has proven that innovative…

Study regarding the relevance of the accounting subjects in the economic vocational training of non-accountant specialists

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Galina Bădicu

2016-08-01

Full Text Available The responsibility for the skills of specialists in the economic field belongs to universities, which, by modernizing the curriculum, must take into account the requirements of the professional environment (employers, where the role of the economic specialist extends beyond narrow knowledge, flexibility and high capacity to address various problems. From this perspective, in order to enhance the role of the academic environment and to develop the professional skills of the graduating economists, it is necessary to correlate the competencies and the requirements about educational outcomes. With regard to the relevance of the accounting subjects in the professional training of non-accountant economic specialists, given the competing interests of universities, students and employers in the field of education, we proposed a debate with the view to design strategies of accounting education in the higher economic education of the Republic of Moldova. The article represents a study based on the documentation of the university curriculum in undergraduate programs. With the view to test and validate the necessity of studying accounting subjects in the professional training of non-accounting economic specialists, a questionnaire was developed and implemented. The general research idea refers to the need to study accounting in economic education and practice, which could have an impact over the competitiveness of the Economics graduate.

Accounting Education Approach in the Context of New Turkish Commercial Code and Turkish Accounting Standards

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Cevdet Kızıl; Ayşe Tansel Çetin; Ahmed Bulunmaz

2014-01-01

The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are distributed to university students personally and via the internet.This paper includes significant research questions such as “Are accounting academicians informed and knowledgeable on new Turkish commerc...

Developing Accounting Students' Listening Skills: Barriers, Opportunities and an Integrated Stakeholder Approach

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Stone, Gerard; Lightbody, Margaret; Whait, Rob

2013-01-01

Accountants and employers of accounting graduates consider listening to be among the most important communication skills that graduates possess. However, accounting education practices that develop students' listening skills are uncommon. Further, in the case of listening development, the current approach of prescribing that educators do more to…

A STUDY ON THE INTERACTION BETWEEN SCIENTIFIC RESEARCH AND PROFESSIONAL ACCOUNTING PRACTICE

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Ana Paula Batista da Silva

2012-06-01

Full Text Available The aim of this study was to analyze the interaction between scientific research and professional accounting practice. In this exploratory study, as it examines a theme that has been little explored in Brazil, a quantitative approach was adopted and a survey was used as the data collection technique, supported by a research instrument with questions on aspects like: interest in and use of research; study and development of themes; means to disseminate the research; and causes of the gap between research and practice. Considering the objectives, it is classified as descriptive, since it was described how this interaction occurs. Data were analyze through factor analysis in R, resuming them in factors for further analysis, validated through the Kaiser-Meyer-Olkin (KMO test and Bartlett’s sphericity yet. In conclusion, due to their different characteristics, it is natural that some distancing exists between research and accounting practice. This can be minimized though, among other factors, through professionals’ great interest in knowing and applying the research results in practice, and also by confirming that the most researched themes in accountancy are the themes of greatest interest in accounting professionals’ opinion. These results suggest that greater attention is due to the interaction and communication between the academy and accounting professionals, with a view to greater efficacy.

Understanding and Implementing Best Practices in Accountability

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Raisa Deber

2017-03-01

Full Text Available There has been much emphasis on accountability in health care in all jurisdictions across Canada. Using document analysis and key informant interviews, we assessed the extent to which the findings from our earlier Ontario-based study, Approaches to Accountability, applied across Canada. Accountability done well improves performance, improves the patient experience and promotes efficient use of resources. If implemented poorly, it can waste valuable resources, create perverse incentives and encourage gaming in the system. The findings of this study reinforced the earlier findings. Our respondents stressed that it was important to focus on the goals being sought and transition points in the system; they emphasized that resources and stable leadership were key. Although good metrics are essential, they are not always available. Accordingly, what is easily measured tends to be what is reported. Organizations are also reluctant to be held accountable for what they cannot control. They noted that too many organizations are asking for too many indicators in too many forms. Although this is particularly problematic for small organizations, it is not exclusive to them. Moving forward, it will be important to streamline and prioritize reporting metrics, ensure adequate resources are available to support accountability and educate users as to the value of reporting accountability activities, by showing them that there is something in it for them. In addition, it is important to encourage coordination and sharing among the multiple bodies that request similar information in different forms. Finally, it is important to ensure that that which is difficult to measure is not lost in the shuffle.

The Potential of Threshold Concepts: An Emerging Framework for Educational Research and Practice

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Lucas, Ursula; Mladenovic, Rosina

2007-01-01

This paper explores the notion of a "threshold concept" and discusses its possible implications for higher education research and practice. Using the case of introductory accounting as an illustration, it is argued that the idea of a threshold concept provides an emerging theoretical framework for a "re-view" of educational…

How does Student Interest Influence Their Participation Pursuing Accounting Educational Profession?

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Ika Dewi Hartutik

2016-08-01

Full Text Available This purpose of this study is to determine the effect of career motivation, motivation quality, economic motivation, social motivation, and motivation on the interest of accounting students to enroll in education programs designed to produce professional accountants. Data analysis here involves descriptive statistics, classical assumptions, and hypothesis testing with multiple linear regression analysis. The results of the study clearly show (1 the motivation of career affects the interest of accounting students to follow PPAk; (2 quality motivation does not affect the interest of accounting students to follow PPAk; (3 economic motivation does not affect the interest of accounting students to follow PPAk; (4 social motivation does not affect the interest of accounting students to follow PPAk; (5 the degree motivation does not affect the interest of accounting students to follow PPAk.   Keywords: motivation, interests, education accounting profession, PPAk

Practical statistics for educators

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Ravid, Ruth

2014-01-01

Practical Statistics for Educators, Fifth Edition, is a clear and easy-to-follow text written specifically for education students in introductory statistics courses and in action research courses. It is also a valuable resource and guidebook for educational practitioners who wish to study their own settings.

DIVERSITY OF NATIONAL AND INTERNATIONAL ACCOUNTING PRACTICES: THE CASE OF INTANGIBLE ASSETS

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Dragu Ioana-Maria

2010-07-01

Full Text Available Although seven years have passed since the Norwalk Agreement has been signed, the global accounting standards continue to represent a goal for IASB and FASB, being far from the stage of practical implementation. More than that, the financial crisis made things worse, as it contributes to the unfavourable conditions for the development of convergence process. But despite all these negative elements, FASB and IASB continue to collaborate in obtaining a single set from the two distinct accounting regulations, which can serve for practical accounting purposes. The globalization phenomena imply the existence of a unique set of financial reporting standards. Thus, accounting diversity is to be reduced at international level, so that it would be in accordance with companies’ interests. Therefore, one can state the importance of harmonizing both national and international accounting regulations.

THE ACCOUNTING INSTRUMENTATION OF THE FINANCING THROUGH THE OPERATIONAL PROGRAMS IN CASE OF PUBLIC INSTITUTIONS OF ACADEMIC EDUCATION

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DRĂGUŞIN CRISTINA-PETRINA

2016-02-01

Full Text Available Nowadays in Romania, projects financed from nonrefundable external funds post-accession are an important additional source of funding for public institutions of academic education in the somber context of the budgetary underfunding and under the significant decrease in the number of the students that are paying tuition fees. In these circumstances, this paper focuses on the accounting codification and instrumentation of the operations afferent to the projects financed from structural funds, materializing into a pragmatic approach in which we aim to present the accounting reflection of the specific accounting operations in the case of the University of Craiova, as public beneficiary of post-accession external grants, based on the principle of expenses reimbursement. In order to achieve our desideration, we shall consider issues related to the interpretation of the applicable referential in full correlation with the practice size in the context of the accounting capitalization of the financial allocations facilitated by the contracts signed between the public institutions of higher education and the pan-European financier.

How Indonesian Accounting Education Providers Meet The Demand of The Industry (1-11

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Dyah Setyaningrum

2016-06-01

Full Text Available The purpose of this study is to evaluate performance of accounting education providers in Indonesia in producing graduates required by the industry. This study compares different perception between the employers, lecturers, junior auditors and students regarding:  (1 auditors’ early employment problem; (2 university performance; and (3 university improvement. We employ quantitative methods to present descriptive analysis of different perceptions of stakeholders regarding university performance. The top early employment problem of the newly hires auditor is problems with orientation and adaptation with new working environment; technical competence and soft-skill problem. Although all respondent agree that university performed well in preparing graduates for the job market, but graduates still lacking in several factors (technical skills and soft-skills that university need to overcome. Suggestions for university improvement in order to producing graduates required by the industry are: (1 incorporate internship as compulsory subjects; (2 partnership with public accounting firm in recruitment process; (3 practical training with real audit cases via seminar/workshop; (4 student-centered learning approach; and (5 regular updates of current audit practice to lecturer.Keywords:early employment problem, employability, soft-skills, university performance.

Assessment: Examining Practice in Entrepreneurship Education

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Pittaway, Luke; Edwards, Corina

2012-01-01

Purpose: The purpose of this paper is to develop knowledge about the nature of student assessment practice in entrepreneurship education. Design/methodology/approach: This paper introduces general assessment practice issues and highlights key considerations. It explains prior research on assessment practice in entrepreneurship education and argues…

A Note on Accounting Education in Vocational Schools and Its Quality

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Fehmi Karasioğlu

2011-06-01

Full Text Available Accounting is a way to shows the right ways that relates to the past in a healthy, complete and giving the right information and at the same time is a true thing to plan for the future and give effective decision. In other words while giving the information related to accounting it is also to get the reel decisions, to take the risk and confirm the opportunities which will show the ways in the future. To fulfill all these functions successfully those who assimilate “accounting business” are the ones who get a good education on accounting. It is true that the quality of education is related to many factors. To increase the quality in education, these factors should be confirmed, the reel economy demand should be considered and educational, students and the surrounding should be developed by technical learning. The development of a model in the accounting education during the four semesters that the students will get; moreover, the instructors should have the required information, skills and responsibilities on this issue. The educational model which has been established on computer environment by a program should be followed by a business or working on issues will lead. The education model / teaching and learning the model, the assessment of the exercise being open all the time and the performances of the teachers and the students should be estimated by the authorities. Additionally, the model being open on “company based on practice” and to make it compatible in the market it should include “work simulation”. Finally, the students who will study accounting, business administration ect. in the departments at vocational school and the ones who accept it as a job should have a “career consultant” system to be settled and it should be operated actively. By this way the students will be able to reach to success by being guided and to keep the motivation alive in their future goals

Theory and practice in teacher education

DEFF Research Database (Denmark)

Knudsen, Lars Emmerik Damgaard

Abstract for NERA 2013, Iceland Theory and Practice – Knowledge Forms, Culture Analysis and Embodiment Lars Emmerik Damgaard Knudsen ‘Teacher Education Network’ Compared to other Nordic teacher education programs the Danish teacher education is as designated to the teacher profession but not nece......Abstract for NERA 2013, Iceland Theory and Practice – Knowledge Forms, Culture Analysis and Embodiment Lars Emmerik Damgaard Knudsen ‘Teacher Education Network’ Compared to other Nordic teacher education programs the Danish teacher education is as designated to the teacher profession...... and videotaped in the last placement period and in the students’ phase of writing the bachelor thesis. The analysis demonstrates that the intended and practiced knowledge forms are cultural structured and bodily anchored in the self-images of the placement and teaching sites which points to a significant...... there are still significant contradictions between placement and teaching sites in the understandings of the means and ends of the teacher education program and in the relations between theory and practice. 3. The process of becoming academic and professional formation is in an interpellation process headed...

A New Paradigm for Practice Education.

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Edmond, Cynthia B.

2001-01-01

Education for nursing practice must shift to a collaborative education/service model in which the value of practical education and experience is better understood and integrated with academic knowledge. This model provides better resources and availability of mentors/preceptors, resulting in better prepared nurses. (Contains 32 references.) (SK)

ACCOUNTING AS BRANCH OF KNOWLEDGE: SCIENCE, TECHNOLOGY AND PRACTICE

OpenAIRE

Farias, Manoel Raimundo Santana; Martins, Gilberto de Andrade

2015-01-01

The aim of this study was to characterize the accounting as branch of knowledge in three different fields: science, technology and practice. Through theoretical essay, we was argued that, although distinct, these fields interact, in that, as epistemology that justified the analysis here undertaken, the practical activities may be technology subject matter and that to be effective if based on one or more sciences. The difference between science and technology is given by the nature of knowledg...

Government Accountability Reports and Public Education Policy: Studying Political Actors' Decision-Making

Science.gov (United States)

Salazar, Timothy Ross

2013-01-01

This study asks how government accountability reports are used to influence public education policy. Government accountability reports, called "audits" in Utah, prove to be useful tools for examining education policy. Using a collective case study design examining Utah's Class Size Reduction (CSR) policy, government accountability…

SIGNIFICANCE OF THE ACCOUNTING PARADIGM IN THE DECISION-MAKING PROCESS IN COMPANY MANAGEMENT (BASED ONIAS ACCOUNTING PRACTICES IN POLAND AND OTHER COUNTRIES)

OpenAIRE

Leszek Michalczyk

2014-01-01

In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be distinguished: bookkeeping (classic accounting), accounting engineering, creative accounting, and praxeological accounting. This study complements the author's series of publications on accounting engineering (which is herein defined as a concept), the structur...

Strategic Management Accounting Development during Last 30 Years

OpenAIRE

Šoljaková, Libuše

2012-01-01

This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice does not exceed pilot case study. Strategic management accounting lessons are not commonly included in educational programs. Finally researches on strategic management accounting have only limited results. Paper is based on literature review and empirica...

Public accountability needs to be enforced -a case study of the governance arrangements and accountability practices in a rural health district in Ghana.

Science.gov (United States)

Van Belle, Sara; Mayhew, Susannah H

2016-10-12

Improving public accountability is currently high on the global agenda. At the same time, the organisation of health services in low- and middle-income countries is taking place in fragmented institutional landscapes. State and non-state actors are involved in increasingly complex governance arrangements. This often leads to coordination problems, confusion of roles and responsibilities and possibly accountability gaps. This study aimed at assessing the governance arrangements and the accountability practices of key health actors at the level of a Ghanaian health district with the aim to understand how far public accountability is achieved. We adopted the case study design as it allows for in-depth analysis of the governance arrangements and accountability relations between actors, their formal policies and actual accountability practices towards the public and towards stakeholders. Data were collected at a rural health district using in-depth interviews, observation and document review. In the analysis, we used a four-step sequence: identification of the key actors and their relationships, description of the multi-level governance arrangements, identification of the actual accountability relations and practices between all actors and finally appraisal of the public accountability practices, which we define as those practices that ensure direct accountability towards the public. In this rural health district with few (international) non-governmental organisations and private sector providers, accountability linkages towards management and partners in health programmes were found to be strong. Direct accountability towards the public, however, was woefully underdeveloped. This study shows that in settings where there is a small number of actors involved in organising health care, and where the state actors are underfunded, the intense interaction can lead to a web of relations that favours collaboration between partners in health service delivery, but fails public

THE DEPRECIATED REPLACEMENT COST - REPRESENTATION OF FAIR VALUE IN ACCOUNTING. TENDENCIES AND PERSPECTIVES IN THE ROMANIAN ACCOUNTING PRACTICE

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Manea Marinela-Daniela

2011-12-01

Full Text Available The Romanian accounting system has gone through a radical reform in the last years, but the preoccupations for improving and developing Romanian accounting still continue. In order to preserve the general objective of rendering available to financial managers and analysts a common internationally agreed framework for drawing up and presenting financial statements, accounting professionals have the duty to contribute to the elaboration of accounting policies capable to transform accounting in an essential leadership instrument. Under these circumstances, there is the attempt to identify a dialogue form between accounting norms and policies, between the freedom to choose accounting procedures and the obligation to provide users with credible relevant information. The present work aims to make a thorough analysis of fair value adjustment - version of the depreciated replacement cost - which is specific to specialized corporal immobilized assets seldom commercialized on the market, by starting from the approaches and concepts existing in specialized literature, while afterwards it will carry out a comparative study between normative provisions and the concrete reality of Romanian accounting practice. Aware that fair value adjustment represents the profession of assessment experts, the presents work aims to present the potential models for quantifying fair value, which is an useful information basis for accounting professionals who have one more instrument at their disposal, for effectively and practically applying IRFS norms. Acknowledgement: This work was cofinanced from the European Social Fund through Sectorial Operational Programme Human Resources Development 2007-2013, project number POSDRU/1.5/S/59184 Performance and excellence in postdoctoral research in Romanian economics science domain.,institution:Alexandru Ioan Cuza - University of Iasi, period: 01.11.2010 - 30.04.2013, tutor: Ph.D. Professor Vasile Cocris

"(Dis)Empowered by What We See … ": Exploring the Use of Video-Stimulated Reflection in Physical Education Pedagogy and Practice

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Mooney, Amanda; Hickey, Chris

2017-01-01

Reflexive accounts of physical education (PE) pedagogy and practice offer potential to reveal much about the intended and unintended learning, for both students and teachers, that can result from certain pedagogic encounters. Despite the promotion of reflective practice/s as a possible "panacea" for improved teaching and learning, there…

A Case Study of a Parent's Educational Practice.

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Coldron, John; Boulton, Pam

1999-01-01

Examines a parent's ("Sarah") educational practice and provides a description of her family. Focuses on how Sarah began her educational practice before her children were born, her conception of education and educational success, how she makes decisions in a context of uncertainty, and the role of emotions in her educational practice. (CMK)

Management accounting in support of strategy - a strategy as practice perspective

OpenAIRE

Pitcher, GS

2014-01-01

The term Strategic Management Accounting (SMA) was coined in the 1980's to both describe and encourage the development of accounting techniques that addressed strategic decision-making. This prompted the production of books and research papers into SMA techniques. However, there is very little research into how management accounting supports strategy making. Adopting the lens of strategy-as-practice and utilising a narrative research \\ud approach this developmental paper addresses the questio...

Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach

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Sugahara, Satoshi; Wilson, Rachel

2013-01-01

The development and implementation of the International Education Standards (IES) for professional accountants is currently an important issue in accounting education and for educators interested in a shift toward international education standards more broadly. The purpose of this study is to investigate professional and research discourse…

The Expectation Performance Gap in Accounting Education: A Review of Generic Skills Development in UK Accounting Degrees

Science.gov (United States)

Webb, Jill; Chaffer, Caroline

2016-01-01

Accounting educators are criticised for a focus on the development of technical skills at the expense of generic employability skills. This study considers the perspective of UK graduates training for the CIMA professional accountancy qualification and examines their perceptions of the extent to which opportunities for generic skills development…

ACCRUAL ACCOUNTING EXPERIENCE IN THE ROMANIAN PUBLIC HIGHER EDUCATION SECTOR

OpenAIRE

Tiron Tudor, Adriana; Blidisel, Rodica

2007-01-01

The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.

Ethics in the profession of management accountants in literature and education in Poland

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Irena Sobańska

2016-07-01

Full Text Available The purpose of this article is to verify how the scientific community supports the management account-ants in emphasizing high ethical requirements expected of the profession. The article presents issues relating to ethics in the profession of management accountants in the light of research and international standards as well as the results of and conclusions from the study of Polish academic textbooks and educational programs. The study allowed for positive verification of the hypothesis stating that ethicalaspects of the management accounting profession are only scantily covered in academic education in Poland. In addition, the results provide guidance to improve educational programs in Polish universities.

Advocacy, Assessment and Accountability: Using Policy to Impact Practice in Ohio

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Lorson, Kevin; Mitchell, Stephen

2016-01-01

Physical education teachers and programs are affected by increasing accountability demands. The purpose of this article is to explain Ohio's journey from advocacy for state physical education academic content standards to state-level policy that led to the development of state-wide assessments and data reporting on each school's report card. The…

A Commentary on"'Sustainability and Accounting Education: The Elephant in the Classroom"

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Laine, Matias

2013-01-01

In this commentary Matias Laine reviews the vivid paper written by Rob Gray (2013) who discusses his view of how sustainability is positioned within accounting education and how accounting educators can directly approach sustainability in their teaching. Laine notes many of the aspects that Gray considers important reflect the starting point of…

Towards a Comparative and International History of School Testing and Accountability

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Dorn, Sherman; Ydesen, Christian

2014-01-01

The speed and extent of modern school accountability have obscured the history of testing and accountability. This brief introduction identifies central themes of historical research into educational accountability and recurring traits associated with accountability practices. We hope our colleagues and this special issue will also help to…

Mind the Gap: Accounting Information Systems Curricula Development in Compliance with IFAC Standards in a Developing Country

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Aleqab, Mahmoud Mohmad Ahmad; Nurunnabi, Mohammad; Adel, Dalia

2015-01-01

The authors examine the consistency between the current practices in designing and teaching accounting information systems (AIS) curricula and the International Federation of Accountants (IFAC) requirements for International Education Practice Statement 2 and International Education Standards 2. Utilizing a survey and interviews data in Jordan,…

EU Civilian Crisis Management : Law and Practice of Accountability

NARCIS (Netherlands)

Moser, C.

2018-01-01

In the growing collection of literature on the EU’s governance credentials, security and defence activities of the Union remain under-represented. This thesis attempts to fill that void by shedding light on the law and practice of accountability in EU civilian crisis management. Unknown to many, the

Expanding the Horizons of Accounting Education: Incorporating Social and Critical Perspectives

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Boyce, Gordon; Greer, Susan; Blair, Bill; Davids, Cindy

2012-01-01

This paper examines a case of accounting education change in the context of increased interest in ethical, social, and environmental accountability, presenting a reflexive case study of a new university accounting subject incorporating social and critical perspectives. Foundational pedagogical principles and key aspects of curriculum are outlined.…

Creating equal opportunities: the social accountability of medical education.

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Gibbs, Trevor; McLean, Michelle

2011-01-01

As new developments in medical education move inexorably forward, medical schools are being encouraged to revisit their curricula to ensure quality graduates and match their outcomes against defined standards. These standards may eventually be transferred into global accreditation standards, which allow 'safe passage' of graduates from one country to another [Educational Commission for Foreign Medical Graduates (ECFMG) 2010. Requiring medical school accreditation for ECFMG certification--moving accreditation forward. Available from: http://www.ecfmg.org/accreditation/rationale.pdf]. Gaining much attention is the important standard of social accountability--ensuring that graduates' competencies are shaped by the health and social needs of the local, national and even international communities in which they will serve. But, in today's 'global village', if medical schools address the needs of their immediate community, who should address the needs of the wider global community? Should medical educators and their associations be looking beyond national borders into a world of very unequal opportunities in terms of human and financial resources; a world in which distant countries and populations are very quickly affected by medical and social disasters; a world in which the global playing field of medical education is far from level? With medical schools striving to produce fit-for-purpose graduates who will hopefully address the health needs of their country, is it now time for the medical education fraternity to extend their roles of social accountability to level this unlevel playing field? We believe so: the time has come for the profession to embrace a global accountability model and those responsible for all aspects of healthcare professional development to recognise their place within the wider global community.

Negotiating the terrain of high-stakes accountability in science teaching

Science.gov (United States)

Aronson, Isaak

Teachers interact with their students on behalf of the entire educational system. The aim of this study is to explore how biology teachers understand and construct their practice in a high-stakes accountability environment that is likely to be riddled with tensions. By critically questioning the technical paradigms of accountability this study challenges the fundamental assumptions of accountability. Such a critical approach may help teachers develop empowerment strategies that can free them from the de-skilling effects of the educational accountability system. This interpretive case study of a high-school in Maryland is grounded in three streams of research literature: quality science instruction based on scientific inquiry, the effects of educational accountability on the curriculum, and the influence of policy on classroom practice with a specific focus on how teachers balance competing tensions. This study theoretically occurs at the intersection of educational accountability and pedagogy. In terms of data collection, I conduct two interviews with all six biology teachers in the school. I observe each teacher for at least fifteen class periods. I review high-stakes accountability policy documents from the federal, state, and district levels of the education system. Three themes emerge from the research. The first theme, "re-defining science teaching," captures how deeply accountability structures have penetrated the science curriculum. The second theme, "the pressure mounts," explores how high-stakes accountability in science has increased the stress placed on teachers. The third theme, "teaching-in-between," explores how teachers compromise between accountability mandates and their own understandings of quality teaching. Together, the three themes shed light on the current high-stakes climate in which teachers currently work. This study's findings inform the myriad paradoxes at all levels of the educational system. As Congress and advocacy groups battle over

Stress among Accounting Educators in the United States.

Science.gov (United States)

Seiler, Robert E.; Pearson, Della A.

1984-01-01

Stress among accounting educators was investigated and relationships between stress levels and work satisfaction levels, personality traits, and stress-coping techniques were examined. The most important personality charcteristics of higher stress individuals were impatience, assertiveness, workaholism, and idealism. (Author/MLW)

The Politics of Public Accountability: Implications for Centralized Music Education Policy Development and Implementation

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Horsley, Stephanie

2009-01-01

This article addresses accountability issues that affect music education policy and implementation in the neoliberal education system. Using examples from education reform in Ontario, Canada, the author argues that two forms of accountability imbalances fostered by the neoliberal state--hierarchical answerability over communicative reason and…

The Effects of Accountability on Higher Education

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Rezende, Marcelo

2010-01-01

This paper analyzes the effects of a higher education accountability system in Brazil. For each discipline, colleges were assigned a grade that depended on the scores of their students on the ENC, an annual mandatory exam. These grades were then disclosed to the public and colleges were rewarded or penalized based on them. I find that the ENC had…

Educating for Sustainability: Perspectives and Critical Notes on Accounting Scholars’ Role in Higher Education

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del Baldo Mara

2017-12-01

Full Text Available Education for sustainable development represents a relevant issue that allows Universities to lead and respond to social needs towards a more sustainable life and a complete change in the global paradigm of education and involvement of society. A crucial point for developing a culturally sensitive vision is to deepen the scholars’ genuine commitment to sustainability. A pillar of sustainability education should rest on authenticity, intended as coherence between the scholars’ research and teaching arguments relative to sustainability and the concrete behaviors held in their professional and personal spheres of life. Starting from this premise, the papers aims to inquire if there is a decoupling between the concepts scholars contribute to promote within the sustainability discourse and the real practice of sustainability in their personal and professional experience. “Is there a missing link between what scholars teach and study, thereby contributing to sustainability research and their daily choices and style of life?” After having presented the research design and the methodological approach adopted to empirically investigate the phenomenon the attention has been focused on the social and environmental accounting research literature, where some contributions claim for the presence of “blue meanies” that invade the world of scholarship, reflection, collegiality and hinder the development of challenges toward sustainability. The preliminary results of the explorative study suggest that a lot of tension related to education for sustainability improve the transfer of sustainable values and attitudes within the scientific community and the students, while several factors hinder sustainable behaviors in the daily professional and personal life of scholars, thus undermining relationships which are a pillar of sustainability.

A Critical Analysis of Accountability in Higher Education: Its Relevance to Evaluation of Higher Education

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Kai, Jiang

2009-01-01

Accountability, which is closely related to evaluation of efficiency, effectiveness, and performance, requires proving that higher education has achieved planned results and performance in an effective manner. Highlighting efficiency and effectiveness and emphasizing results and outcomes are the basic characteristics of accountability in higher…

Milestones on the social accountability journey: Family medicine practice locations of Northern Ontario School of Medicine graduates.

Science.gov (United States)

Hogenbirk, John C; Timony, Patrick E; French, Margaret G; Strasser, Roger; Pong, Raymond W; Cervin, Catherine; Graves, Lisa

2016-03-01

To assess the effect of different levels of exposure to the Northern Ontario School of Medicine's (NOSM's) distributed medical education programs in northern Ontario on FPs' practice locations. Cross-sectional design using longitudinal survey and administrative data. Canada. All 131 Canadian medical graduates who completed FP training in 2011 to 2013 and who completed their undergraduate (UG) medical degree or postgraduate (PG) residency training or both at NOSM. Exposure to NOSM's medical education program at the UG (n = 49) or PG (n = 31) level or both (n = 51). Primary practice location in September of 2014. Approximately 16% (21 of 129) of FPs were practising in rural northern Ontario, 45% (58 of 129) in urban northern Ontario, and 5% (7 of 129) in rural southern Ontario. Logistic regression found that more rural Canadian background years predicted rural practice in northern Ontario or Ontario, with odds ratios of 1.16 and 1.12, respectively. Northern Canadian background, sex, marital status, and having children did not predict practice location. Completing both UG and PG training at NOSM predicted practising in rural and northern Ontario locations with odds ratios of 4.06 to 48.62. Approximately 61% (79 of 129) of Canadian medical graduate FPs who complete at least some of their training at NOSM practise in northern Ontario. Slightly more than a quarter (21 of 79) of these FPs practise in rural northern Ontario. The FPs with more years of rural background or those with greater exposure to NOSM's medical education programs had higher odds of practising in rural northern Ontario. This study shows that NOSM is on the road to reaching one of its social accountability milestones.

The Effect of Advanced Management Accounting Practices on the Competitive Strategies and Performance

OpenAIRE

Rahmi Yücel; Kayhan Ahmetoğulları

2015-01-01

This study is based on a sample of 300 managers from the production industry of West Marmara Region. The goal of this study is to examine the interaction among advanced management accounting practices, competitive strategies and company performance. As a result of study, it is found that advanced accounting management practices have a positive effect on the company performance and competitive strategies. In addition, competitive strategies have an effect on the company performance positively....

Accounting Community of Practice Pedagogy: A Course Management Invention for Developing Personal Competencies in Accounting Education

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Stephenson, Sandria S.

2017-01-01

This paper reports the findings of an exploratory qualitative study using the implementation of Wenger's [(1998). "Communities of practice: Learning, meaning, and identity." Cambridge, MA: Cambridge University Press; Wenger, E. (2000). Communities of practice and social learning systems. "Organization," 7(2), 225-246] Theory of…

Practice transition in graduate medical education.

Science.gov (United States)

Shaffer, Robyn; Piro, Nancy; Katznelson, Laurence; Gephart, Melanie Hayden

2017-10-01

Debt repayment, professional negotiation and practice management skills are vital to a successful medical practice, yet are undervalued and seldom taught in graduate medical education. Medical residents need additional training to confidently transition to independent practice, requiring the development of novel curricula. Medical residents need additional training to confidently transition to independent practice METHODS: We developed a trial practice management curriculum to educate senior residents and fellows through voluntary workshops. Topics discussed in the workshops included debt repayment, billing compliance, medical malpractice, contract negotiations, and lifestyle and financial management. Resident self-confidence was assessed, and feedback was obtained through voluntary survey responses before and after attendance at a workshop, scored using a Likert scale. Twenty-five residents from 20 specialties attended a 1-day session incorporating all lectures; 53 residents from 17 specialties attended a re-designed quarterly session with one or two topics per session. Survey evaluations completed before and after the workshop demonstrated an improvement in residents' self-assessment of confidence in contract negotiations (p practice (p practice. One hundred per cent of respondents agreed that the presentation objectives were relevant to their needs as residents. Participant responses indicated a need for structured education in practice management for senior trainees. Senior residents and fellows will benefit most from curricula, but have high familial and professional demands on their schedules. © 2017 John Wiley & Sons Ltd and The Association for the Study of Medical Education.

Effects of Accounts Receivable Financing Practices on Growth of SMEs in Kakamega County, Kenya

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Mary Nelima LYANI SINDANI

2018-02-01

Full Text Available Accounts receivable financing practice is the act of exchanging Accounts Receivables with money, and is defined as any type of financing which distinctly relies on AR, either as collateral or as eligibility requirement. Financing firm operations through Accounts receivables is gaining prominence world over which enables firms access finances easily. The objective of the study was to evaluate the effect of Accounts receivable financing practice on growth of SMEs in Kenya. Descriptive survey design and purposive random sampling were used. A sample size of 359 out of 5401 was used. Secondary data was obtained from Kakamega County Revenue Department, for the period under study. The assumptions which form a basis for use of the regression model were tested using homoscedasticity and autocorrelation. Ordinary Least Square method was used to determine the cause effect relationship between variables while hypothesis was tested at 5% significance level. The overall model was found to be significant with F=31.692 and p-value (0.00 < 0.05. The findings revealed that Accounts receivable financing practice when adopted by SMEs lead to growth. The study recommended that owners and managers should be enlightened on the importance of the various methods and practices of financing accounts receivables in order to enhance growth. The findings would form a basis for government and policy makers to formulate strategies and policies that would help reduce the levels of tied up capital in form of accounts receivable. The study also forms a basis for further research and adds to the existing body of knowledge.

A Practice Turn for Teacher Education?

Science.gov (United States)

Reid, Jo-Anne

2011-01-01

Within the Research Institute for Professional Practice, Learning and Education (RIPPLE) at Charles Sturt University, teacher education researchers have been quick to respond to the opportunities created by what is known as "the practice turn" that characterises contemporary theory around the globe and across disciplines. We are working,…

Using Concept Map Technique in Accounting Education: Uludag University Application

OpenAIRE

Ertan, Yasemin; Yücel, Elif; Saraç, Mehlika

2014-01-01

In recent years accounting applications become more complicated because of the growing markets and developing technology. Therefore the requirements of accounting education have increased and trying some new learning techniques have become necessary. Thus, this study was prepared to measure the contribution of concept map technique, used in accounting lessons, to the effect on students learning level. In the first part of the study, the concept map technique and its applications were explaine...

Misinterpretation of the strategic significance of cost driver analysis: evidence from management accounting theory and practice

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Henry T Palowski

2011-06-01

Full Text Available This paper traces the development of cost driver theory in the Strategy literature and reflects on misinterpretations of the strategic significance of the theory in related academic disciplines, notably Management Accounting. Management Accounting has largely been responsible for informing costing practice in a wide range of organizational settings. The paper considers one such application- i.e. the case of the Higher Education Funding Council’s (HEFC costing and pricing initiative for UK universities. The project was completed just under five years ago, although details of implementation are still ongoing, to a degree. The systems in place incorporate most of the theoretical flaws outlined in this paper. Rather than providing cost driver analysis to aid the strategic management process in universities, the system appears to represent little more than a compliance and reporting framework between university central administrations and the funding provider, HEFC.

48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

Science.gov (United States)

2010-10-01

... Text of Provisions and Clauses 52.230-3 Disclosure and Consistency of Cost Accounting Practices. As prescribed in 30.201-4(b)(1), insert the following clause: Disclosure and Consistency of Cost Accounting... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Disclosure and Consistency...

Improving Science Education through Accountability Relationships in Schools.

Science.gov (United States)

Wildy, Helen; Wallace, John

1997-01-01

Presents a contrast between bureaucratic and professional models of accountability and their impact on the science education enterprise. Topics include improving performance, climate of trust, principles and consequences, demonstrating acceptance of responsibilities, and feedback. Concludes that it is necessary to develop the skills and processes…

The affective (re)production of refugee representations through educational policies and practices: Reconceptualising the role of emotion for peace education in a divided country

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Zembylas, Michalinos

2012-08-01

Drawing into a discussion of the politicisation of emotion, this paper develops a framework to analyse some of the processes and strategies by which educational policies and pedagogical practices "emotionalise" the representation of refugees in conflict-ridden societies such as Cyprus and explores the implications for peace education. In particular, this paper aims to refine our understanding of how emotions affect the ways in which educational policies and practices reproduce self-other dichotomies through certain representations of the refugee experience. It is argued that these dichotomies are relevant to the emotional reactions against peace education initiatives. Second, this paper examines alternative possibilities of promoting peaceful coexistence, while taking into consideration the affective (re)production of refugee representations yet without undermining the refugee experience. Better understanding of how emotion is involved will help educational policymakers and teachers in divided societies to take into account the hitherto poorly developed aspects of the ways in which emotions, the refugee experience and peace education are inextricably intertwined.

Bureaucracy and Its Limits: Accountability and Rationality in Higher Education

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Murphy, Mark

2009-01-01

Alongside debates concerning managerialism, marketisation and performativity, the question of accountability in higher education has come to the fore in recent commentary. Discussion of the subject has tended to be divided into two distinct camps. On the one hand, there are strong calls for more accountability to the public purse--a desire to…

Teachers Implementing Entrepreneurship Education: Classroom Practices

Science.gov (United States)

Ruskovaara, Elena; Pihkala, Timo

2013-01-01

Purpose: This study aims to highlight the entrepreneurship education practices teachers use in their work. Another target is to analyze how these practices differ based on a number of background factors. Design/methodology/approach: This article presents a quantitative analysis of 521 teachers and other entrepreneurship education actors. The paper…

Barriers of implementation of environmental management accounting in business practice

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Petra Mísařová

2010-01-01

Full Text Available Environmental management accounting is a very important source of information for decision-making management of the company. In many companies there were created a detailed and dynamic system of recording and processing of data on environmental costs that companies mistakenly issued for environmental management accounting. And also today for environmental accounting in the CR it is characteristic that in organizations is not normal monitoring of the environmental costs con­si­de­red as part of an integrated system for monitoring and evaluation of material, energy and financial flows. Companies do not use a wide range of options that the environmental management accounting provides. Why do not companies introduce environmental management accounting into its information system and do not use all the opportunities that EMA provides? In practice there are many barriers that prevent full-fledged process of implementation of environmental management accounting in the information system of companies. Many barriers were identified and were therefore subjected to cluster analysis. Clusters filled by identified barriers under the rules of cluster analysis are the result of cluster analysis.

ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

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Koblyanska Olena

2018-03-01

Full Text Available Introduction. The article is devoted to theoretical, methodical and practical issues of accounting and auditing of operations on the current account. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and auditing of operations on the current account, identify practical problems with the implementation of the methodology and organization of accounting and auditing of operations on the current account and develop recommendations for the elimination of deficiencies and improve the accounting and auditing. Results. The issue of the relevance of proper accounting and audit of transactions on the current account in the bank is considered. The research of typical operations on the current account was carried out with using of the method of their reflection in the account on practical examples. Features of the audit of transactions on the current account are examined, the procedure for its implementation is presented, and types of abuses and violations that occur while performing operations on the current account are identified. The legal regulation of accounting, analysis and control of operations with cash on current accounts is considered. The problem issues related to the organization and conducting of the audit of funds in the accounts of the bank are analyzed, as well as the directions of their solution are determined. The proposals for determining the sequence of actions of the auditor during the check of cash flow on accounts in the bank are provided. Conclusions. The questions about theoretical, methodological and practical issues of accounting and auditing of operations on the current account in the bank. A study of typical operations with cash on the current account was carried out with the use of the method of their reflection in the accounts and the features of the auditing of cash on the account.

Theory-practice Dichotomy in Mathematics Teacher Education: An ...

African Journals Online (AJOL)

Theory-practice Dichotomy in Mathematics Teacher Education: An Analysis of Practicum ... Zimbabwe Journal of Educational Research ... practices in primary teacher education continue to create dichotomous gaps in this relationship.

Washington Manual: A New Tool for Local School Accounting

Science.gov (United States)

Federal Aid Planner, 1972

1972-01-01

An advance glimpse of the revised financial accounting methods for school districts recommended in a new manual from the U. S. Office of Education. The manual is designed to help school districts modernize their financial accounting procedures and their entire range of fiscal management practices. (Author/DN)

General educational disciplines practice-oriented training in intermediate vocational education

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Liya G. Skorobogatova

2011-01-01

Full Text Available The article concerns crucial issues of practice-oriented training in Russia's intermediate vocational education, designates directions of general educational disciplines study in intermediate vocational education.

Educational Development and Production of Accountants in Nigeria ...

African Journals Online (AJOL)

This paper, through the review of relevant literature, examined the factors that had hindered the educational development and production of sufficient numbers of desirable quality of professional and academic accountants in Nigeria from meeting the demands of the growing Nigerian economy. Accordingly, the efforts of the ...

Standards-Based Accountability: Reification, Responsibility and the Ethical Subject

Science.gov (United States)

Kostogriz, Alex; Doecke, Brenton

2011-01-01

Over the last two decades, teachers in Australia have witnessed multiple incarnations of the idea of "educational accountability" and its enactment. Research into this phenomenon of educational policy and practice has revealed various layers of the concept, particularly its professional, bureaucratic, political and cultural dimensions…

Mediating Role of Knowledge Management in Effect of Management Accounting Practices on Firm Performance

OpenAIRE

David Han-Min Wang; Quang Linh Huynh

2013-01-01

While adopting knowledge management can improve firm performance, it is determined by implementing level of management accounting practices. Furthermore, it plays mediating role in the relationship between implementing management accounting practices and firm performance. This paper employs path analysis to investigate causal relationships among the variables. Then it uses procedures suggested by Sobel (1982) to examine the mediation of adopting knowledge management. Moreover, this paper util...

Educational Accountability: A Qualitatively Driven Mixed-Methods Approach

Science.gov (United States)

Hall, Jori N.; Ryan, Katherine E.

2011-01-01

This article discusses the importance of mixed-methods research, in particular the value of qualitatively driven mixed-methods research for quantitatively driven domains like educational accountability. The article demonstrates the merits of qualitative thinking by describing a mixed-methods study that focuses on a middle school's system of…

Practicing What We Teach: Trauma-Informed Educational Practice

Science.gov (United States)

Carello, Janice; Butler, Lisa D.

2015-01-01

This article presents the starting case for applying the elements of trauma-informed care (TIC) to education and outlines the authors' initial efforts to develop guidelines for what they call trauma-informed educational practice. To this end, the article starts with a literature review related to the potential for vicarious traumatization and…

[Relationship between tobacco consumption and sport practice among health and education science university students].

Science.gov (United States)

Ayán Pérez, Carlos; Molina, Antonio J; Varela Mato, Verónica; Cancela Carral, José María; Barrio Lera, Juan Pablo; Martín Sánchez, Vicente

To identify the prevalence and relationship between the practice of sports and smoking in university students enrolled on accredited qualifications related to health and/or education sciences. Cross-sectional study including 540 students (average age of 21.3±3.8 years; 68% women) of the University of Vigo registered in degree programs linked to health (Physical Therapy and Nursing), or education (Pre-School, Primary School and Physical Activity and Sport Sciences) who answered an "ad hoc" questionnaire relating sports practice and tobacco consumption. Women showed a lower habit on sports practice and a higher tobacco consumption, regardless of their academic degree. The average share of students who recognized practicing sports was significantly minor in those enrolled in health careers (37.7 vs. 57.5%). Regarding tobacco consumption, the students enrolled in health careers reported the lowest prevalence (16.7%). Among the students associated to education, this prevalence was found to be 25.9%. The bivariate analysis showed a trend towards a lower sport practice among the smokers. This association was significant only among the moderate consumers. The findings of this research show a low prevalence in sports practice among students enrolled in degrees associated to health, and a more relevant tobacco consumption among those enrolled in degrees associated to education. It seems necessary to develop strategies aimed at promoting healthy habits that should be taking into account the tobacco consumption reported by the student. Copyright © 2016 Elsevier España, S.L.U. All rights reserved.

AN ANALYSIS OF THE PERCEPTION OF CHARTERED ACCOUNTANT TRAINEES REGARDING ACCESS TO THE ACCOUNTING PROFESSION AND PROFESSIONAL TRAINING NEEDS

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Bunea Ștefan

2013-07-01

Full Text Available In Romania, the certification of the quality of chartered accountant is accomplished by CECCAR(i. It is conditioned by the completion of the period of initial training. A part of this period is provided by the universities, while the other part is provided by CECCAR through the national 3-year internship programme. The objective of our survey was to analyse the way in which chartered accountant trainees perceive the access to the accounting profession, their own limitations in terms of competences, the need for professional training, and the benefits ensured by the professional training within CECCAR. Being a member of IFAC(ii, CECCAR has implemented the requirements of the international education standards. The results of the survey confirm that due to differences in their educational backgrounds trainees perceived certain barriers preventing their access to the accounting profession. They also considered that the training of chartered accountants should be provided by CECCAR rather than by the universities. The self-assessed competence level of trainees in fields such as accounting, taxation, or IT was appreciated as at least good, while the competences regarding organizations and businesses, international financial reporting, corporate governance, and financial markets were appreciated as modest. The need for professional training is assessed by trainees considering the immediate practice and not the expectations regarding future career development or future evolutions of accounting practices. The trainees in our survey do not consider necessary any investment in competences that they cannot use immediately at the level required by small and medium-sized businesses they work for. This implicates that results should be interpretated with caution and other factors (such as long term trends and expectations should be considered in establishing the educational needs of future accountants.

Interaction between Philosophy of Education and Teaching Practice

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Bim-Bad, Boris Michailovich; Egorova, Lioudmila Ivanovna

2016-01-01

The article attempts to analyse the interaction between philosophy of education and teaching practice. Such area of learning as "philosophy of education" is defined, genesis and dynamics of practice as universals of human existence are traced; such concepts as "practice," "teaching practice" are analysed in view of…

Open Educational Practices in Higher Education: Institutional Adoption and Challenges

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Murphy, Angela

2013-01-01

Open educational resources and open education practices have the potential to lower costs and increase participation in higher education. One hundred and ten individuals from higher education institutions around the world participated in a survey aimed at identifying the extent to which higher education institutions are currently implementing open…

Constructivism and Reflective Practice in Practice: Challenges and Dilemmas of a Mathematics Educator.

Science.gov (United States)

Frid, Sandra

2000-01-01

Examines some reasons for the gap between teacher education and school practices, a potential conflict between teacher educator's views and pre-service teacher's own views of their learning, and negligence in examining the discourses within which educational practices are constituted. (Contains 37 references.) (Author/ASK)

DESTRUCTIVE EDUCATIONAL PRACTICES AT UNIVERSITY

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Андрей Владимирович Феоктистов

2013-05-01

Full Text Available The article is devoted to problems of origin and development of destructive educational practices at university. The authors focus on complex of interactions that disturb the existing in the academic environment norms and ethical principles. The most vivid evidence of destructive educational practice is the corruption issue. On the basis of the analyzed publications dealing with dynamics of corruption in the Russian higher education and the results of the survey by questionnaire, carried out at the technical university, the complex of recommendations has been prepared and suggested that is directed at minimization of destructive behavior at university.DOI: http://dx.doi.org/10.12731/2218-7405-2013-4-28

Gendered nursing education and practice in Iran.

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Fooladi, Marjaneh M

2003-01-01

Through qualitative ethnographic methods, the researcher gendered nursing education and practice among human nursing students and faculty. Interaction with nursing students and faculty occurred in a familiar turf using the native language in interviews and on field observations. Settings included classrooms, skills laboratory, faculty offices, clinical areas, and informants' homes. Formal and informal interviews, observations, and printed materials provided useful data to reach consistent common patterns. Thematic analysis and triangulation of data identified gender variations in care and compassion, spirituality, economic motives, and practice preference. Integrated experiences of pre-Islamic period were used to describe the current developments of gendered nursing education and practice in the Islamic Republic of Iran. Study of gendered nursing education and practice brings attention to the cultural significance of gender issues. This body of knowledge will benefit American nurses and educators by increasing their cultural understanding of gender.

Education by Objectives: Putting Teacher Accountability into Perspective

Science.gov (United States)

Valentine, Ivan E.; Larson, Milton E.

1976-01-01

If education by objectives is to be firmly established as an instructional approach, teachers must insist on a validated curriculum that truly prepares students to secure employment and to function effectively in society. This means members of the community responsible for fund allocation and resource selection must also be accountable. (Author/BP)

Culture and Accounting Practices

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Carataș Maria Alina

2017-01-01

Besides the financial statements, rules, and calculations, the accounting also impliesprofessional reasoning, and the organizational culture promoted within the firm influences theaccounting decisions. We analyzed and identified several of accounting policies determined by thecorporate governance and organizational culture influence.

Design of accounting curriculum: The case of Estonia

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Alver Lehte

2014-01-01

Full Text Available The process of globalization sets new requirements for the professional qualification of accountants and auditors. In the business world globalized investment market demands consistent high quality financial information across borders; investors are looking for a global accounting profession to provide it. There is more pressure on accounting professionals to expand and enhance their knowledge, skills, and abilities beyond what they are currently likely to possess. Providers of accounting education must take into account the changed world and create contemporary curricula. In Estonia the change from a command to a market economy has inevitably influenced not only the accounting framework but also the entire system of accounting education. It is clear that without a design of accounting curricula it is practically impossible to fulfill requirements of nowadays high quality financial information. Tallinn University of Technology (TUT holds on the advanced level of accounting education the leading position in Estonia. The accounting curriculum (on the graduate level as well as undergraduate level is the most popular among all curricula at the Tallinn School of Economics and Business Administration of TUT. It is a joint system, which consists of undergraduate and graduate degree programs. Small sub specializations: for example in financial accounting, managerial cost accounting, taxation and auditing become evident while interpreting the graduate and undergraduate programs as one united system. The paper explains a new model of accounting curriculum developed at TUT as well as its educational philosophy and principles of designing. It also describes conditions required for development and continuous improvement of competitive curriculum.

A SCIENTIFIC WORLDVIEW OF ACCOUNTING ETHICS AND GOVERNANCE EDUCATION: THE RIGHT FOOTING OF INTERNATIONAL EDUCATION STANDARD 4, BUT...

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Aziuddin Ahmad

2012-01-01

Full Text Available This paper is a critique of the approach in which the issue of accounting ethics and governance has been tackled through education. In light of the existence of the International Education Standard (IES 4 specifically on ethics as the relevant framework developed by the International Federation of Accountants (IFAC, the discussion in this paper centres on the requirement of IES 4 and the manner it is suggested for implementation. Based on the ontological and epistemological reality of the world as reflected in science which also parallels religion and Eastern belief system, we are sceptical of the degree of representation of reality of the model of ethics and governance that is currently upheld by accounting curriculum designers. A framework on ethics education that is more holistic is proposed.

Cash Advance Accounting: Accounting Regulations and Practices

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Aristita Rotila

2012-12-01

Full Text Available It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate, used in the assessment for reflecting in the accounting operations concerning cash advance reimbursements in a foreign currency, has on the information presented in the financial statement. Therewith, we signal some aspects from the content of the accounting regulations, with reference at defining the cash advances, meaning, and the presentation in the balance sheet of cash advances, which, in our opinion, impose clarifications.

Towards a Comparative and International History of School Testing and Accountability

DEFF Research Database (Denmark)

Dorn, Sherman; Ydesen, Christian

2014-01-01

treated here are identified as a post- colonial perspective, differences and similarities between public and private sector accountability measures, the “engines” promoting the rise, proliferation and implementation of accountability measures, and finally the exploration of the travelling and movement......Abstract: The speed and extent of modern school accountability have obscured the history of testing and accountability. This brief introduction identifies central themes of historical research into educational accountability and recurring traits associated with accountability practices. We hope our...... colleagues and this special issue will also help to identify future research paths in this field. Some of the central themes found in the historical research on educational accountability contained in this special issue are the connections between accountability and the purposes of schooling in a specific...

Practical education in family planning: integrative review

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Creusa Ferreira da Silva

2017-07-01

Full Text Available Objectives: To identify educational practices in family planning, facilitating factors, difficulties and resulting impacts. Method: This is an integrative literature review, using the three descriptors: "family planning", "health education" and "contraception"; In the databases of the Scientific Electronic Library Online (SciELO, Latin American and Caribbean Literature in Health Sciences (LILACS and Nursing Database (BDENF, were searched in January and February 2016. Results: Regarding the accomplishment of educational practices, most of the studies pointed out its accomplishment. The difficulties and facilitators aspects were related to the management of the health service, professional competence and users. Guarantee of family rights and autonomy were the impacts pointed out. Conclusion: The study showed that educational practices in family planning are tools to be encouraged as a guarantee and respect for sexual and reproductive rights. Descriptors: family planning; education in health; contraception.

School Accountability and Youth Obesity: Can Physical Education Mandates Make a Difference?

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Helen Schneider

2013-01-01

Full Text Available This paper explores the effect of accountability laws under No Child Left Behind Act (NCLB on obesity rates among school-aged children in the United States. Our results show that pressures due to school closures for poor performance, rewards for good performance, and assistance to schools that lag behind lead to lower levels of vigorous physical activity. This effect is significant for high school children only. We find no significant impact of school accountability laws on children in grades 3 through 8 after state characteristics such as state obesity rate are taken into account. We also find that state physical education mandates increase physical activity for children in grades 3 through 8 and mitigate the negative effect of accountability pressures on physical activity at the high school level where accountability pressures are most effective at decreasing physical activity and increasing obesity. The study shows that physical education mandates play an important role in promoting physical activity for all grades in our sample.

Accounting Manual for Educational Service Districts in the State of Washington

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Lunghofer, Daniel S.

2010-01-01

This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual provides guidance on the following topics:(1)…

The History of Evidence-Based Practice in Nursing Education and Practice.

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Mackey, April; Bassendowski, Sandra

Beginning with Florence Nightingale in the 1800s and evolving again within the medical community, evidence-based practice continues to advance along with the nursing discipline. Evidence-based practice is foundational to undergraduate and graduate nursing education and is a way for the nursing discipline to minimize the theory to practice gap. This article discusses the concept of evidence-based practice from a historical perspective as it relates to nursing in the educational and practice domains. The concept evidence-based practice is defined, and the similarities and differences to evidence-based medicine are discussed. It is crucial that registered nurses be proactive in their quest for research knowledge, so the gap between theory and practice continues to close. Utilizing nursing best practice guidelines, reviewing and implementing applicable research evidence, and taking advantage of technological advances are all ways in which nursing can move forward as a well-informed discipline. Copyright © 2016 Elsevier Inc. All rights reserved.

Specialty resident perceptions of the impact of a distributed education model on practice location intentions.

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Myhre, Douglas L; Adamiak, Paul J; Pedersen, Jeanette S

2015-01-01

There is an increased focus internationally on the social mandate of postgraduate training programs. This study explores specialty residents' perceptions of the impact of the University of Calgary's (UC) distributed education rotations on their self-perceived likelihood of practice location, and if this effect is influenced by resident specialty or stage of program. Residents participating in the UC Distributed Royal College Initiative (DistRCI) between July 2010 and June 2013 completed an online survey following their rotation. Descriptive statistics and student's t-test were employed to analyze quantitative survey data, and a constant comparative approach was used to analyze free text qualitative responses. Residents indicated they were satisfied with the program (92%), and that the distributed rotations significantly increased their self-reported likelihood of practicing in smaller centers (p education program in contributing to future practice and career development, and its relevance in the social accountability of postgraduate programs.

Alignment of breast cancer screening guidelines, accountability metrics, and practice patterns.

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Onega, Tracy; Haas, Jennifer S; Bitton, Asaf; Brackett, Charles; Weiss, Julie; Goodrich, Martha; Harris, Kimberly; Pyle, Steve; Tosteson, Anna N A

2017-01-01

Breast cancer screening guidelines and metrics are inconsistent with each other and may differ from breast screening practice patterns in primary care. This study measured breast cancer screening practice patterns in relation to common evidence-based guidelines and accountability metrics. Cohort study using primary data collected from a regional breast cancer screening research network between 2011 and 2014. Using information on women aged 30 to 89 years within 21 primary care practices of 2 large integrated health systems in New England, we measured the proportion of women screened overall and by age using 2 screening definition categories: any mammogram and screening mammogram. Of the 81,352 women in our cohort, 54,903 (67.5%) had at least 1 mammogram during the time period, 48,314 (59.4%) had a screening mammogram. Women aged 50 to 69 years were the highest proportion screened (82.4% any mammogram, 75% screening indication); 72.6% of women at age 40 had a screening mammogram with a median of 70% (range = 54.3%-84.8%) among the practices. Of women aged at least 75 years, 63.3% had a screening mammogram, with the median of 63.9% (range = 37.2%-78.3%) among the practices. Of women who had 2 or more mammograms, 79.5% were screened annually. Primary care practice patterns for breast cancer screening are not well aligned with some evidence-based guidelines and accountability metrics. Metrics and incentives should be designed with more uniformity and should also include shared decision making when the evidence does not clearly support one single conclusion.

Can Kant Have an Account of Moral Education?

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Moran, Kate A.

2009-01-01

There is an apparent tension between Immanuel Kant's model of moral agency and his often-neglected philosophy of moral education. On the one hand, Kant's account of moral knowledge and decision-making seems to be one that can be self-taught. Kant's famous categorical imperative and related "fact of reason" argument suggest that we learn the…

Evaluation Instruments and Good Practices in Online Education

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Baldwin, Sally J.; Trespalacios, Jesús

2017-01-01

Chickering and Gamson's (1987) "Seven Principles for Good Practice in Undergraduate Education" offers extensively researched and validated tenets for best practices in higher education. After a review of the literature, twenty-eight evaluation instruments currently used to design and review online courses in higher education institutions…

Africentric education leadership: Theory and practice

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KMT G. SHOCKLEY

2008-03-01

Full Text Available This article unveils the largely unknown theories and practices of “cultural reattachment Africentric education leaders,” because many people of African descent are now choosing to reattach (in whole or in part to aspects of certain African cultures (such as Wolof or Akan. The article offers a brief background of African-centered education, discusses the theories and philosophies of Africentric education leaders, and explicates the methodology of this Africentric research project. Africentric education leaders are concerned about black communities becoming more avaricious but less unified; therefore, they offer African cultural ethos to combat both miseducation and individualism. This article also provides policy recommendations for instituting Africentric education as a comprehensive approach to address myriad problems being faced by black children and communities. In this research I advocate for Africentric theory and also employ ethnographic methods as I examine Africentric education practice.

The physician as health advocate: translating the quest for social responsibility into medical education and practice.

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Dharamsi, Shafik; Ho, Anita; Spadafora, Salvatore M; Woollard, Robert

2011-09-01

There is a growing demand for educating future physicians to be socially responsible. It is not clear, however, how social responsibility is understood and acted on in medical education and practice, particularly within the context of a growing desire to improve health care through an equitable and sustainable delivery system. The authors conduct a concept analysis, exploring the practical philosophical understanding of social responsibility and its implications for medical education and practice. The aim is to inform curricular development, professional practice, and further research on social responsibility. The particular ways in which social responsibility is interpreted can either enhance or establish limits on how it will appear across the continuum of medical education and practice. A physician's place in society is closely tied to a moral sense of responsibility related to the agreed-on professional characteristics of physicianhood in society, the capacity to carry out that role, and the circumstances under which such professionals are called to account for failing to act appropriately according to that role. The requirement for social responsibility is a moral commitment and duty developed over centuries within societies that advanced the notion of a "profession" and the attendant social contract with society. A curriculum focused on developing social responsibility in future physicians will require pedagogical approaches that are innovative, collaborative, participatory, and transformative.

Beliefs of Certified Public Accountants toward Distance Education: A Statewide Georgia Survey.

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Perdue, Kathy J.; Valentine, Thomas

1998-01-01

Examines the beliefs of certified public accountants (CPAs) in the state of Georgia concerning the effectiveness of distance education in providing continuing professional education (CPE). Findings indicate that the CPAs believe distance education to be an effective mode of learning, and that necessary technological capabilities are available to…

Scoping the role and education needs of practice nurses in London.

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Procter, Susan; Griffiths, Lauren; Fanning, Agnes; Wallman, Lizzie; Loveday, Heather P

2017-07-01

Aims To identify education priorities for practice nursing across eight London Clinical Commissioning Groups (CCGs); to identify the education, training, development and support needs of practice nurses in undertaking current and future roles. The education needs of practice nurses have long been recognised but their employment status means that accessing education requires the support of their GP employer. This study scopes the educational requirements of the practice nurse workforce and working with educational providers and commissioners describes a coherent educational pathway for practice nurses. A survey of practice nurses to scope their educational attainment needs was undertaken. Focus groups were carried out which identified the education, training, development and support needs of practice nurses to fulfil current and future roles. Findings A total of 272 respondents completed the survey. Practice nurses took part in three focus groups (n=34) and one workshop (n=39). Findings from this research indicate a practice nurse workforce which lacked career progression, role autonomy or a coherent educational framework. Practice nurses recognised the strength of their role in building relationship-centred care with patients over an extended period of time. They valued this aspect of their role and would welcome opportunities to develop this to benefit patients. This paper demonstrates an appetite for more advanced education among practice nurses, a leadership role by the CCGs in working across the whole system to address the education needs of practice nurses, and a willingness on the part of National Health Service education commissioners to commission education which meets the education needs of the practice nurse workforce. Evidence is still required, however, to inform the scope of the practice nurse role within an integrated system of care and to identify the impact of practice nursing on improving health outcomes and care of local populations.

The Extent of Educational Technology's Influence on Contemporary Educational Practices

OpenAIRE

Kim, Bradford-Watts

2005-01-01

This paper investigates how advances in educational technologies have influenced contemporary educational practices.It discusses the nature of educational technology, the limitations imposed by the digital divide and other factors of uptake, and the factors leading to successful implementation of educational technologies.The extent of influence is then discussed,together with the probable implications for educational sites for the future.

Characteristics of an ideal practice educator: Perspectives from practice educators in diagnostic radiography, nuclear medicine, nutrition and dietetics, occupational therapy and physiotherapy and radiation therapy

International Nuclear Information System (INIS)

Francis, A.; Hills, C.; MacDonald-Wicks, L.; Johnston, C.; James, D.; Surjan, Y.; Warren-Forward, H.

2016-01-01

Background: Practice education is a compulsory component of health programs with practice educators playing a critical role in the education of students. Practice educator characteristics may positively or negatively affect student learning in practice settings. This study aimed to identify characteristics of the ideal practice educator that lead to successful practical experiences as perceived by current practice educators working in the Australian context of diagnostic radiography, nuclear medicine, nutrition and dietetics, occupational therapy, physiotherapy and radiation therapy. Methods: All practice educators (n = 1063) on the University of Newcastle Practice Educator Database were invited to participate in this prospective, cross-sectional, descriptive study via online link or paper format. Results: There was a 52% response rate. The five most valued characteristics were feedback skills, non-judgemental, professionalism, clarity and listening skills. The five least valued characteristics were scholarly activity, respect for students' autonomy, well-prepared, availability and being a role model. Comparisons between disciplines, genders, ages, years in practice and levels of supervisory experience indicated some statistically significant differences, though actual differences were small. Discussion: Overall there was a high degree of agreement within and between disciplines on the characteristics of the ideal practice educator. The top five skills could be classed as generic skills and not specific clinical and practice skills, thus formal training and certification schemes may enhance practice educator competence. - Highlights: • The most important characteristics were feedback skills and non-judgmental. • The least important characteristics were scholarly activity and respects student autonomy. • Female educators valued all characteristics except scholarly activities as being more important. • Older participants valued availability, and

The educational practice of preceptors in healthcare residencies: a study on reflective practice

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Kátia Regina Barros RIBEIRO

Full Text Available The purpose of this article was to reflect on the practice of preceptorship as an educational practice in the training and qualifications of professional health information for the public health system. This is a theoretical reflection with support in the literature. The teacher addresses the teaching-learning process and transforms the activities in the work on educational moments. In this area arise questions about what is being preceptor and their role in health education. It is necessary to teach knowledge beyond the content of the discipline, and reflecting about preceptorship as an educational practice in the workplace, the preceptor needs pedagogical preparation. Herewith, being a preceptor means being a teacher? This reflection places us in front of a problem present in our daily exercise, which is the pedagogical training of those who teach for a transformation of practice in health.

Procuring Contracting Officers’ Perceptions of the Contributions Made to Defense Cost Accounting Practices by CAS 401-416.

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1981-09-01

8217 PERCEPTIONS OF THE CONTRIBUTIONS MADE TO DEFENSE COST ACCOUNTING PRACTICES BY CAS 401-416 Captain Bruce E. Simpson, USA LSSR 70-81 The contents of...CONTRIBUTIONS MADE TO DEFENSE MastersThesis COST ACCOUNTING PRACTICES BY CAS 401-416 6. PEROR ING OG. REPORT NUMBER 7. AUTHOR(e) S. CONTRACT OR GRANT...SUPPLEMENTARY NOTES 19. KEY WORDS (Con~tiue, on revere side it naoeaaeuy and Identify by block nuffler) Accounting Cost Accounting Cost Accounting Standards

Barriers to Accountability Implementation in the Education Directorates in the Kingdom of Saudi Arabia

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Kentab, Mohammad Yousef

2016-01-01

The study aimed to identify the barriers to accountability implementation in the education directorates and to know the suggestions for applying accountability in the education directorates in the Kingdom of Saudi Arabia from the study members' point of view. For the purpose of achieving the objectives and procedures of the study, the descriptive…

Outcome-Based Education and Student Learning in Managerial Accounting in Hong Kong

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Lui, Gladie; Shum, Connie

2012-01-01

Although Outcome-based Education has not been successful in public education in several countries, it has been successful in the medical fields in higher education in the U.S. The author implemented OBE in her Managerial Accounting course in H.K. Intended learning outcomes were mapped again Bloom's Cognitive Domain. Teaching and learning…

The Value of Incorporating Emotional Intelligence Skills in the Education of Accounting Students

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Greg Jones

2009-06-01

Full Text Available The tasks and skills that are required of accounting practitioners in today’s global business environment havechanged significantly since the early 1990s. No longer are accounting practitioners required merely toundertake the tasks necessary for information provision, such as bookkeeping, data analysis and taxpreparation. Instead, they are now in a more encompassing position which has extended their roles intoinformation facilitation, thus repositioning accountants as knowledge professionals rather than accountingtechnicians. This in turn suggests a need for a greater emphasis on incorporating components of emotionalintelligence in accounting education. However, as accounting students are generally not aware of thisexpanded role, those who are attracted into accounting courses may not possess the appropriate aptitude thatwould provide a good foundation for developing the skills now required in the professional accountingenvironment. Therefore, it is important that the teaching of accounting should incorporate strategies thatenable students to understand and the need for developing these necessary, but often missing, competencies.This paper reports on two independent studies conducted at an Australian university which suggest thatincorporating emotional intelligence skills into the education of accounting students, by providing a variety oflearning environments and tasks, may be beneficial to accounting graduates as they seek employment.

Inclusive Educational Practice in Europe: Psychological Perspectives

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Arnold, Christopher, Ed.; Horan, Jacqueline, Ed.

2017-01-01

The inclusion of all children in the educational system still poses challenges, and psychologists have long been researching and facilitating effective practice with children who don't adjust readily to school. This book collates the findings and practice of psychologists working in schools and educational settings in 13 European states, and will…

Educational and laboratory base for the expert training on physical protection of nuclear materials: the requirements and experience of practical implementation

International Nuclear Information System (INIS)

Bondarev, P.V.; Pogozhin, N.S.; Ryzhukhin, D.V.; Tolstoy, A.I.

2002-01-01

Full text: In expert training on physical protection of nuclear materials (NMPP) an educational and laboratory base has special importance. In these laboratories the students receive practical skills concerning physical protection systems (PPS). The basic requirements for creating such base are formulated in a certain educational program implemented at an educational institution. Thus it is necessary to take into account the following features of a modern nuclear object PPS: restriction of an object visiting with the purpose of acquaintance with features of a certain object PPS; dynamical change of PPS component nomenclature; increase of use of computer facilities for managing all PPS subsystems; increase of integration degree of separate subsystems in a uniform PPS complex; high cost of PPS components. Taking that into consideration a university, which assumes to begin the expert training on NMPP, is compelled to solve the following tasks: creation of its own laboratory base. The implementation of practical occupations with visiting a nuclear object cannot be executed practically; definition of quantity and structure of educational laboratories. Thus the features of the implemented educational plan should be taken into account in addition; optimization of expenses on laboratory creation. The regular updating of laboratory equipment structure is impossible in a practical manner. Therefore unique correct decision is to supply laboratories with the equipment, which uses the typical technological decisions on performing the basic PPS functions (detection, delay, estimation of a situation, neutralization); development of laboratory work conducting procedures (laboratory practical works); technical support of the created laboratories. The certain experience of solving the listed tasks is accumulated at the Moscow Engineering Physics Institute (State University) (MEPhl) while implementing 'Physical Protection, Control and Accountability of Nuclear Materials' master

The State of Accounting Education Scholarship in New Zealand

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Adler, Ralph

2012-01-01

This paper examines publishing trends of New Zealand accounting education scholars over the 20-year period 1991-2010. Longitudinal analyses of the annual number of publications, research theme studied, researcher productivity, and institutional productivity, along with cross-sectional analyses of authors' Hirsch "h"-index scores, the…

Accounting ethics – an empirical investigation of managing short-term earnings

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Leonie Jooste

2011-05-01

Full Text Available Short-term earnings are managed in most, if not all, companies. The management of short-term earnings is vulnerable to misinterpretation, manipulation or deliberate deception even if these misleading accounting practices are prohibited by accounting regulations. Hence, the problem with managing short-term earnings is that it becomes an ethical practice, regardless of who is or may be affected by the practice or the information that flows from it. As a result of the publicity received by Enron and WorldCom on financial failures and fraud, and the subsequent legislation, the Sarbanes-Oxley Act in 2002, students are expected to understand the morality issues of earnings-management practices. Therefore, the ethics of earnings-management practices affects the accounting educator. Accounting students and business managers were surveyed and the findings indicated that there is no significant difference between gender regarding the ethicality of twenty earning management practices. The results, however, show that there is a significant difference between the perceptions of business managers and students regarding the morality of earnings-management practices. However, no significant differences were found between genders.

Narrative reflective practice in medical education for residents: composing shifting identities.

Science.gov (United States)

Clandinin, Jean; Cave, Marie Thérèse; Cave, Andrew

2011-01-01

As researchers note, medical educators need to create situations to work with physicians in training to help them attend to the development of their professional identities. While there is a call for such changes to be included in medical education, educational approaches that facilitate attention to the development of medical students' professional identities, that is, who they are and who they are becoming as physicians, are still under development. One pedagogical strategy involves narrative reflective practice as a way to develop physician identity. Using this approach, medical residents first write narrative accounts of their experiences with patients in what are called "parallel charts". They then engage in a collaborative narrative inquiry within a sustained inquiry group of other residents and two researcher/facilitators (one physician, one narrative researcher). Preliminary studies of this approach are underway. Drawing on the experiences of one medical resident in one such inquiry group, we show how this pedagogical strategy enables attending to physician identity making.

A Neo-Aristotelian Account of Education, Justice, and the Human Good

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Curren, Randall

2013-01-01

This article sketches the contours of a neo-Aristotelian account of education, justice, and the human good, organized around a sequence of three increasingly distinctive features of the Aristotelian understanding of respect for persons as rational beings. The first and second of these features bear on important aspects of educational justice,…

Reflective Practices for Teacher Education

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Paulus Kuswandono

2017-01-01

Full Text Available Studies on reflective practice in teacher education are increasingly getting more attention at least in the last 2 decades. This article discusses concepts of reflection and how it is implemented in educating pre-service teachers on their early stage of professional learning. The purposes of doing the reflection for pre-service teachers are not only for illuminating their professional learning experiences, but also to critically reflect their vocation as teachers, including the values which may be dictated to them through rigid regulations. Reflection in teacher education is crucial as it connects well with learning in that learners use reflection to exercise their mind and to evaluate their learning experiences. Besides, this article also highlights some perceived difficulties to implement reflective practice, as well as ways how to promote reflection.   DOI: https://doi.org/10.24071/llt.2012.150102

Applying adult learning practices in medical education.

Science.gov (United States)

Reed, Suzanne; Shell, Richard; Kassis, Karyn; Tartaglia, Kimberly; Wallihan, Rebecca; Smith, Keely; Hurtubise, Larry; Martin, Bryan; Ledford, Cynthia; Bradbury, Scott; Bernstein, Henry Hank; Mahan, John D

2014-07-01

The application of the best practices of teaching adults to the education of adults in medical education settings is important in the process of transforming learners to become and remain effective physicians. Medical education at all levels should be designed to equip physicians with the knowledge, clinical skills, and professionalism that are required to deliver quality patient care. The ultimate outcome is the health of the patient and the health status of the society. In the translational science of medical education, improved patient outcomes linked directly to educational events are the ultimate goal and are best defined by rigorous medical education research efforts. To best develop faculty, the same principles of adult education and teaching adults apply. In a systematic review of faculty development initiatives designed to improve teaching effectiveness in medical education, the use of experiential learning, feedback, effective relationships with peers, and diverse educational methods were found to be most important in the success of these programs. In this article, we present 5 examples of applying the best practices in teaching adults and utilizing the emerging understanding of the neurobiology of learning in teaching students, trainees, and practitioners. These include (1) use of standardized patients to develop communication skills, (2) use of online quizzes to assess knowledge and aid self-directed learning, (3) use of practice sessions and video clips to enhance significant learning of teaching skills, (4) use of case-based discussions to develop professionalism concepts and skills, and (5) use of the American Academy of Pediatrics PediaLink as a model for individualized learner-directed online learning. These examples highlight how experiential leaning, providing valuable feedback, opportunities for practice, and stimulation of self-directed learning can be utilized as medical education continues its dynamic transformation in the years ahead

Multicultural Education Course Put into Practice

Science.gov (United States)

Jun, Eun Jeong

2016-01-01

This study examines the ways in which two teachers who have previously taken a multicultural education course put into practice multicultural teaching in a first grade afterschool program. Banks' five dimensions of multicultural education are used as the theoretical framework for analyzing past research on multicultural education courses and for…

Playing Hopscotch in Inclusive Education Reform: Examining Promises and Limitations of Policy and Practice in the US

Science.gov (United States)

Waitoller, Federico R.; Thorius, Kathleen King

2015-01-01

In this article, we provide commentary on the "state of play" of inclusive education in the United States. We focus on the promises and limitations of inter-related accountability- and market-driven policies and Response to Intervention (RTI) (Vaughn and Fuchs, 2003). We argue that these policies and practice have "hopscotched"…

Toward an Ontology of Practices in Educational Administration: Theoretical Implications for Research and Practice

Science.gov (United States)

Newton, Paul; Riveros, Augusto

2015-01-01

In this article, we argue for a study of educational administration centered on an "ontology of practices." This is an initial proposal for thinking about and conceptualizing practices in educational administration. To do this, first, we explore how practices are constituted and how they configure the social realities of practitioners.…

Waste in Education: The Potential of Materiality and Practice

Science.gov (United States)

Jørgensen, Nanna Jordt; Madsen, Katrine Dahl; Laessøe, Jeppe

2018-01-01

This article explores how waste materials and waste practices figure in education, pointing to educational potentials of waste which have hitherto received little consideration in environmental and sustainability education practice and research. Building on empirical research on waste education in Danish schools and preschools, we discuss how an…

The impact of 'Generation Y' occupational therapy students on practice education.

Science.gov (United States)

Hills, Caroline; Ryan, Susan; Smith, Derek R; Warren-Forward, Helen

2012-04-01

Many occupational therapy students can be classified as 'Generation Y', a group whose characteristics are perceived as being confident, optimistic and 'techno-savvy'. This study aimed to explore practice educator perceptions of 'Generation Y' students. A questionnaire survey was sent to all practice educators affiliated with the university. The survey contained fixed choice questions on demographics and educators' knowledge of the term 'Generation Y', followed by open-ended questions on practice educator perceptions of occupational therapy 'Generation Y' students and the educational strategies used in practice education. Anonymous responses were analysed using descriptive statistics, attribute coding and content analysis. Most educators considered that there was, in fact, a 'Generation Y student', describing them as confident with technology, over confident in their skill level and easily bored. Practice educators raised concerns regarding students' casual communication, poor professional behaviour, shallow professional reasoning and difficulty when receiving negative feedback. Overall, the results of this study suggest that 'Generation Y' students are having both a negative and a positive impact on practice education in occupational therapy. For educators, management of the overconfident student and professional reasoning development should be addressed in university practice education workshops. For students, the need for clarification of placement expectations on professional behaviour and communication was indicated. Students may also require 'listening to feedback' skill development prior to practice education. Universities and practice educators should consider the development of technological resources for practice education, including simulation, to meet the needs of the, now recognised 'Generation Y' student. © 2011 The Authors. Australian Occupational Therapy Journal © 2011 Occupational Therapy Australia.

Challenges of Environmental Management Accounting –- Current Accounting Practices

Directory of Open Access Journals (Sweden)

Prof. Ph.D. Gheorghe Popescu

2008-12-01

Full Text Available The goal of our paper is to reduce some of the international confusion generated on such animportant topic by providing a general framework and set of definitions for Environmental ManagementAccounting (EMA.Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials and energyflow information, environmental cost information, and other cost information for both conventionaland environmental decision-making within an organization.Due to their special role, accountants, since they are the ones with access to the important monetarydata and information systems needed for management accounting activities, must to improve both theirability to verify the quality of such information and the skills to use that information for decision making.

Institutions of Higher Education Pre-Service School Health Education Practices

Science.gov (United States)

Davidson, Brad; Telljohann, Susan K.; Dake, Joseph A.; Price, James H.

2010-01-01

Background: The quality of health education teachers is, in large part, dependent on the education they receive from their teacher preparation program. Purpose: This study assessed institutions of higher education (IHE) teaching practices in school health teacher preparation programs regarding the amount of time spent and content taught related to…

Accounting for Heritage, Cultural and Community Assets – Alternative Metrics from a New Zealand Māori Educational Institution

Directory of Open Access Journals (Sweden)

Susan Wild

2013-03-01

Full Text Available In the 1980s, with the rise to dominance of governments with neoliberal economic and social agendas, the public sector in major western countries underwent a process of fundamental reforms. A key aspect of the change imposed was the implementation of a market-oriented, cost-efficiency focus towards the management of public sector organisations, described collectively as the New Public Management (NPM model (Kelsey, 1995; Boston et al, 1996; Easton 1996; Barton, 2002, 2005a, 2005b; Carnegie & West, 2005; Ball & Grubnic, 2008; Davis, 2010. This reform process included the imposition of regulatory measures requiring public sector organisations to provide annual financial reports prepared on an accounting basis comparable to those for the private sector, and incorporated an obligation to disclose (at economic values all assets held. For public benefit entities holding heritage, cultural and community assets (HCA, this reporting requirement has been particularly problematic, entailing substantive changes to public accounting policy.This paper critiques the political ideologies and practices of the NPM model, and challenges its assumptions that private sector financial reporting requirements, based on international accounting standards and Generally Accepted Accounting Practice (GAAP, are appropriate for universal application to public benefit and other not-for-profit entities holding HCA. In particular, the paper argues against the NPM assumption that reporting all HCA in economic terms improves accountability in public benefit entities. Instead, the paper proposes an alternative reporting model based on a set of cultural rather than economic values for reporting HCA. It suggests as an exemplar the ‘Wellbeing of Communities’ reporting and accountability framework devised for application by an indigenous New Zealand Māori educational institution, Te Wānanga-o-Raukawa.

A statistical examination of the practical problems of measurement in accountancy tanks

International Nuclear Information System (INIS)

Davies, W.; Good, P.T.; Hamlin, A.G.

1979-01-01

In the first part of the paper the general problems of measurement in large accountancy tanks are considered. The generalized tank is assumed to have an extended geometry for the avoidance of criticality, to be fitted with pneumatic level indicating devices and with temperature sensors, and to contain liquid to be accounted, such as that derived from irradiated fuel elements, which is sufficiently active to generate appreciable heat and also radiolytic gases. Possible uncertainties contributed to the final measurement of fissile material contained in or discharged from the tank by the effects of hydrostatic heads, temperature, radiolysis, surface tension, and drainage are considered in detail. The magnitude of these is established from practical data and the errors combined in order to estimate the best possible performance, which, under the specified conditions, appears to be about +-0.3% (1 sigma). The implications for the design of large accountancy tanks are considered, with particular reference to the design of accountancy tanks for future plants where the above precision may not be adequate. The second part of the paper considers practical approaches to the problem of ensuring that actual performance of the measuring system approaches the best possible as closely as possible. In particular, a system of operation in which the accountancy tank is utilized essentially as a fixed volume, with the measuring systems restricted to determining small variations from this nominal volume, offers considerable promise

Do Pain Medicine Fellowship Programs Provide Education in Practice Management? A Survey of Pain Medicine Fellowship Programs.

Science.gov (United States)

Przkora, Rene; Antony, Ajay; McNeil, Andrew; Brenner, Gary J; Mesrobian, James; Rosenquist, Richard; Abouleish, Amr E

2018-01-01

We hypothesized that there is a gap between expectations and actual training in practice management for pain medicine fellows. Our impression is that many fellowships rely on residency training to provide exposure to business education. Unfortunately, pain management and anesthesiology business education are very different, as the practice settings are largely office- versus hospital-based, respectively. Because it is unclear whether pain management fellowships are providing practice management education and, if they do, whether the topics covered match the expectations of their fellows, we surveyed pain medicine program directors and fellows regarding their expectations and training in business management. A survey. Academic pain medicine fellowship programs. After an exemption was obtained from the University of Texas Medical Branch Institutional Review Board (#13-030), an email survey was sent to members of the Association of Pain Program Directors to be forwarded to their fellows. Directors were contacted 3 times to maximize the response rate. The anonymous survey for fellows contained 21 questions (questions are shown in the results). Fifty-nine of 84 program directors responded and forwarded the survey to their fellows. Sixty fellows responded, with 56 answering the survey questions. The responder rate is a limitation, although similar rates have been reported in similar studies. The majority of pain medicine fellows receive some practice management training, mainly on billing documentation and preauthorization processes, while most do not receive business education (e.g., human resources, contracts, accounting/financial reports). More than 70% of fellows reported that they receive more business education from industry than from their fellowships, a result that may raise concerns about the independence of our future physicians from the industry. Our findings support the need for enhanced and structured business education during pain fellowship. Business

Budgeting and Accounting in OECD Education Systems: A Literature Review. OECD Education Working Papers, No. 128

Science.gov (United States)

Fakharzadeh, Tala

2016-01-01

Recent demographic, economic and political trends have drawn attention to the issue of effectiveness and efficiency in the use of resources in the education sector. In the context of the renewed interest for the optimisation of resource use, this paper attempts to review the literature on budgeting and accounting in OECD education systems. The…

Bureaucratic accountability in the education action zones of South ...

African Journals Online (AJOL)

The Education Action Zone program me in Gauteng p rovince, South A frica, has been w idely seen as a very successful school improvement initiative, with particular significance as it represents a unique model of top-down, bureaucratic accountability as a vehicle for turning- around dysfunctional secondary schools. In this ...

Ethics education in management accounting studies:\\ud evidence from business schools in Ghana

OpenAIRE

Nsor-Ambala, Randolph; Onumah, Joseph M.

2015-01-01

Management accounting in recent times, and perhaps rightly so, has begun to gain recognition as a profession separate and complimentary to financial accounting. Evidence exists to suggest that management accountants are exposed to a unique set of ethical challenges within industry and that a significant high number of management accountants have engaged in unethical practices in performing their jobs. For the accounting profession as a whole, the growing number of corporate failures has creat...

An Observational Assessment of Accountability Systems for Our "Handicapped" Students and Their Impact on Educators.

Science.gov (United States)

Kunzweiler, Charles

1981-01-01

Present systems of accountability, which require excessive paperwork and force teachers into the "Directive Teaching Model," cause special education teachers to be accountable to the system rather than to self-actualization needs of students. Special education teachers must have the freedom and training to create "unique"…

Formative Instructional Practices: How Core Content Teachers Can Borrow Ideas from IDEA

Science.gov (United States)

Graham-Day, Kristall J.; Fishley, Katelyn M.; Konrad, Moira; Peters, Mary T.; Ressa, Virginia A.

2014-01-01

With many states moving toward increased accountability for all teachers, special educators, who have long been held accountable through the implementation of individualized education programs and the use of evidence-based practices, have much to offer. Formative instructional practices are evidence-based techniques that are familiar to special…

Educational theory and medical education practice: a cautionary note for medical school faculty.

Science.gov (United States)

Colliver, Jerry A

2002-12-01

Educational theory is routinely cited as justification for practice in medical education, even though the justification for the theory itself is unclear. Problem-based learning (PBL), for example, is said to be based on powerful educational principles that should result in strong effects on learning and performance. But research over the past 20 years has produced little convincing evidence for the educational effectiveness of PBL, which naturally raises doubts about the underlying theory. This essay reflects on educational theory, in particular cognitive theory, and concludes that the theory is little more than metaphor, not rigorous, tested, confirmed scientific theory. This metaphor/theory may lead to ideas for basic and applied research, which in turn may facilitate the development of theory. In the meantime, however, the theory cannot be trusted to determine practice in medical education. Despite the intuitive appeal of educational theory, medical educators have a responsibility to set aside their enthusiasm and make it clear to medical school faculty and administrators that educational innovations and practice claims are, at best, founded on conjecture, not on evidence-based science.

The practice of radiology education. Challenges and trends

International Nuclear Information System (INIS)

Van Deven, Teresa; Hibbert, Kathryn M.; Chhem, Rethy K.; Ulm Univ.

2010-01-01

The role of medical imaging is increasingly integral to health care, drug discovery, biology, and other life sciences. The changes that are occurring call for innovation in the training of the medical imaging experts of tomorrow. In their previous book, Radiology Education: The Scholarship of Teaching and Learning (2008), the editors addressed the philosophical and theoretical underpinnings of scholarship in radiology education. Now, in The Practice of Radiology Education: Challenges and Trends, they focus on the application of these concepts within educational programs for radiology residents and fellows. The book has three sections on Curriculum, Programs and Trainees, and Leadership and Resources. Within this framework, each chapter addresses theory and principles, practical issues, and resources and literature relevant to educational practice. The contributors are educators in radiology from around the world, providing a global perspective on the main challenges facing medical imaging education and the potential strategies required to meet these challenges. It is hoped that the book will assist in attaining the ultimate goal of radiology education: to help patients. (orig.)

An Emotional Response To The State of Accounting Education::Developing Accounting Students’ Emotional Intelligence

OpenAIRE

McPhail, Ken

2004-01-01

This paper attempts to do three things. Firstly, in the light of growing concern over the expanding managerialism and rationalism within society in general and accounting education in particular, the paper presents a theoretical reappraisal of the extent to which conventional perspectives on rationalism and managerialism might be misconstrued. In particular, the paper address a question that relates to the role of emotion within business decision making: ‘while we might feel uneasy about basi...

Educational Leadership ? understanding and developing practice

DEFF Research Database (Denmark)

Hargreaves, Andy; Fink, Dean; Southworth, Geoff

institutions. Different stakeholders bring different interests into policy debate, practice and research on leadership.The articles in this book explore and discuss the theme of 'Educational leadership: Understanding and developing practice' from the following perspectives.- Leadership and change- Leadership...

ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

Directory of Open Access Journals (Sweden)

ŢOGOE GRETI DANIELA

2014-08-01

Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.

48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

Science.gov (United States)

2010-10-01

... CONTRACT CLAUSES Text of Provisions and Clauses 52.230-4 Disclosure and Consistency of Cost Accounting... Disclosure Statement, disclose in writing its cost accounting practices as required by 48 CFR 9903.202-1... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Disclosure and Consistency...

Integrating postgraduate and undergraduate general practice education: qualitative study.

Science.gov (United States)

O'Regan, Andrew; Culhane, Aidan; Dunne, Colum; Griffin, Michael; McGrath, Deirdre; Meagher, David; O'Dwyer, Pat; Cullen, Walter

2013-05-01

Educational activity in general practice has increased considerably in the past 20 years. Vertical integration, whereby practices support students and trainees at different stages, may enhance general practices' capacity to fulfil this role. To explore the potential for vertical integration in undergraduate and postgraduate education in general practice, by describing the experience of (and attitudes towards) 'vertical integration in general practice education' among key stakeholder groups. Qualitative study of GPs, practice staff, GPs-in-training and medical students involving focus groups which were thematically analysed. We identified four overarching themes: (1) Important practical features of vertical integration are interaction between learners at different stages, active involvement in clinical teams and interagency collaboration; (2) Vertical integration may benefit GPs/practices, students and patients through improved practice systems, exposure to team-working and multi-morbidity and opportunistic health promotion, respectively; (3) Capacity issues may challenge its implementation; (4) Strategies such as recognising and addressing diverse learner needs and inter-agency collaboration can promote vertical integration. Vertical integration, whereby practices support students and trainees at different stages, may enhance general practices' teaching capacity. Recognising the diverse educational needs of learners at different stages and collaboration between agencies responsible for the planning and delivery of specialist training and medical degree programmes would appear to be important.

Positive implications from socially accountable, community-engaged medical education across two Philippines regions.

Science.gov (United States)

Woolley, Torres; Cristobal, Fortunato; Siega-Sur, Jusie; Ross, Simone; Neusy, Andre-Jacques; Halili, Servando; Reeve, Carole

2018-02-01

Hundreds of millions of people worldwide lack access to quality health services, largely because of geographic and socioeconomic maldistribution of qualified practitioners. This study describes differences between the practice locations of Philippines medical graduates from two 'socially accountable, community-engaged' health professional education (SAHPE) schools and the practice locations of graduates from two 'conventionally trained' medical schools located in the same respective geographic regions. Licensed medical graduates were currently practising in the Philippines and had been practising for at least 6 months. Graduates were from two Philippines SAHPE schools (Ateneo de Zamboanga University-School of Medicine (ADZU-SOM) on the Zamboanga Peninsula (n=212) and the University of the Philippines Manila-School of Health Sciences (SHS-Palo) in Eastern Visayas (n=71), and from two 'conventional' medical schools Methods: Current graduate practice locations in municipalities or cities were linked with their respective population size and socioeconomic income class, and geocoded using Geographical Information System software onto a geospatial map of the Philippines. Bivariate analysis compared the population size and socioeconomic class of communities where the SAHPE medical graduates practised to communities where 'conventional' medical school graduates practised. Thirty-one percent of ADZU-SOM medical graduates practised in communities play a significant role in graduates choosing to practice in rural and/or economically disadvantaged communities. Governments experiencing medical workforce maldistributions similar to those in the Philippines should consider SAHPE as a potentially cost-effective strategy in recruiting and retaining health graduates to underserved areas.

THE FORMATION OF THE FACULTY: INTERCULTURAL EDUCATION IN ACCOUNTING, ADMINISTRATIVE AND FISCAL INDIGENOUS AUTONOMOUS UNIVERSITY OF MEXICO

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Anet Yuriria de Jesús López-Corrales

2015-07-01

Full Text Available Based on the mission and vision of Indigenous Autonomous University of Mexico the idea to form a Corps Academic Degree in Accounting education program, whose mission is to develop the culture of research in each of the Education Facilitators and the Academic Headlines accounting education Program, the development of knowledge by placing a high priority for intellectual contribution to research work of quality that allows the local as well as regional development through intercultural education in accounting, administrative and fiscal area. It is intended to be a group of researchers with local and regional recognition, with input from research in intercultural education to implement the updates of concepts, methods and techniques of accounting area and application thereof, committed with small and medium enterprises region, both in administration as a prosecutor.

Troubling Muddy Waters: Problematizing Reflective Practice in Global Medical Education.

Science.gov (United States)

Naidu, Thirusha; Kumagai, Arno K

2016-03-01

The idea of exporting the concept of reflective practice for a global medical education audience is growing. However, the uncritical export and adoption of Western concepts of reflection may be inappropriate in non-Western societies. The emphasis in Western medical education on the use of reflection for a specific end--that is, the improvement of individual clinical practice--tends to ignore the range of reflective practice, concentrating on reflection alone while overlooking critical reflection and reflexivity. This Perspective places the concept of reflective practice under a critical lens to explore a broader view for its application in medical education outside the West. The authors suggest that ideas about reflection in medicine and medical education may not be as easily transferable from Western to non-Western contexts as concepts from biomedical science are. The authors pose the question, When "exporting" Western medical education strategies and principles, how often do Western-trained educators authentically open up to the possibility that there are alternative ways of seeing and knowing that may be valuable in educating Western physicians? One answer lies in the assertion that educators should aspire to turn exportation of educational theory into a truly bidirectional, collaborative exchange in which culturally conscious views of reflective practice contribute to humanistic, equitable patient care. This discussion engages in troubling the already-muddy waters of reflective practice by exploring the global applicability of reflective practice as it is currently applied in medical education. The globalization of medical education demands critical reflection on reflection itself.

Pedagogical Practices in Early Childhood Education and Care in Tanzania: Policy and Practices

Science.gov (United States)

Mligo, Ignasia; Mitchell, Linda; Bell, Beverley

2016-01-01

The purpose of this study was to examine current pedagogical practices in early childhood education and care in Tanzania, a reflection from policy and practices to the implementation of Learner-Centred Pedagogy and to put forward possible improvements for the future. In 2005 a new pre-school education curriculum introduced a learner-centred…

Mathematics Education as a Practice: A Theoretical Position

Science.gov (United States)

Grootenboer, Peter; Edwards-Groves, Christine

2013-01-01

In this paper we will examine mathematics education using practice theory. We outline the theoretical and philosophical ideas that have been developed, and in particular, we discuss the "sayings," "doings," and "relatings" inherent in the teaching and learning practices of mathematics education. This theorising is…

Lessons for Teacher Education from Corporate Practice.

Science.gov (United States)

Houston, W. Robert

1987-01-01

Teacher education suffers from parochialism and is essentially the same today as it was 50 years ago. Corporate education programs are large and well developed, and adoption of their promising ideas could improve teacher education. Eight conclusions about corporate educational practices are presented from a study of corporate training programs…

Inclusive Education in Thailand: Practices and Challenges

Science.gov (United States)

Vorapanya, Sermsap; Dunlap, Diane

2014-01-01

In 2008, Thailand passed legislation on the educational provisions for students with disabilities to mandate the implementation of inclusive education. This article provides a historical overview of special education in Thailand and the emergence of inclusive education as it moves from policy to practice. To further identify the challenges faced…

Digital Game-Based Learning in Accounting and Business Education

Science.gov (United States)

Carenys, Jordi; Moya, Soledad

2016-01-01

This article presents a review of the accounting and business literature on digital game-based learning (DGBL). The article classifies what is already settled in the literature about the theoretical foundations of DGBL's effectiveness and its practical use into three categories. The first comprises what is known about the evaluation of digital…

Teaching mathematics remotely: changed practices in distance education

Science.gov (United States)

Lowrie, Tom; Jorgensen, Robyn

2012-09-01

This investigation explored the challenges of creating meaningful mathematics practices for a community engaged in Distance Education (DE). Specifically, the study maps the influence of new technologies on the practices of a learning community where mathematics was taught remotely. The theoretical framework of this study utilised Bourdieu's work on practice to consider the changed nature of the field, in this case, remote education provision, over time. By using Bourdieu's notion of field, we are better able to understand the ways in which practices and discourses shape particular ways of working in rural education provision. The results of the study show that Field 1 was innovative and beyond the non-school world, while Field 2 lagged behind the technological resources of the non-school world.

The role of enterprise resource planning (ERP system in advancing the country of Jordan towards international standard accounting practices and accounting mechanisms

Directory of Open Access Journals (Sweden)

Hussein Mohammed Alrabba

2017-03-01

Full Text Available The paper seeks to counter several functionalities of the Enterprise Resource Planning system as brought up in the title. Essentially, the system’s role will be viewed in the perspective of regenerating better accounting practices in an advanced business setting and considering the size of the enterprise. However, a satisfying part of the paper attempts to bring out a clear depiction of the Enterprise Resource Planning paradigm/system as the main tool to take any credit made in the business accounts mechanics and base criteria. Subsequently, through this paper, all the roles of the tool at hand in enhancing accounting practices will substantially be played up. This research uses Jordan as the suitable setting for the realization of ERP’s comprehensive capabilities. An empirical research on Jordanian mining industry is used for sampling results as well as a theoretical critical review on the organisations adoption of the ERP system on their accounting systems (Naash & Khamis, 2009. Similarly, the Jordanian banks are briefly highlighted on a theoretical mode in phase of testing the both the alternative and null hypothesis. The empirical study is analyzed using a custom bucketing methodology on measuring the trends in the open-ended questions and attributed to efficiency. The latter are the variables tested on the open-ended questions. On the other hand, the closed questions are subjected to the analysis of variance (ANOVA where the variances between the “yes” and “no” responses is checked. The two analytical approaches of the questionnaires yields are interrelated because of the homogeneity of the question types. Objectively, the null hypotheses Hₒ is tested by implying on the risk factors and challenges facing the system implementation in the organization; it is from the corresponding findings where the research infer its recommendations. The alternative hypotheses Hɪ implicates on the massive encroachments of ERP on the Jordanian

A Commentary on "Contextualising the Intermediate Financial Accounting Courses in the Global Financial Crisis"

Science.gov (United States)

Carnegie, Garry D.; West, Brian

2011-01-01

Accounting is a practical discipline, existing to satisfy particular human needs which are usually depicted in terms of decision-making processes and accountability evaluations. Proposals for how accounting education may be infused with learning from the "real-world" contexts in which it operates are always welcome. However, as the…

Creative Accounting Practices in Nigerian Banks

African Journals Online (AJOL)

gold

banks is to boost the market value of shares; users of accounting information are adversely .... Creative accounting methods are noteworthy because they remain in use as ..... accounting statements to attract investors; this creation of accounts.

Education for Disaster Risk Reduction (DRR: Linking Theory with Practice in Ghana’s Basic Schools

Directory of Open Access Journals (Sweden)

Priscilla T. Apronti

2015-07-01

Full Text Available Current understanding of disaster risk reduction (DRR concurs that, when provided the right education, children have the potential to reduce their own vulnerability and the vulnerability of others in their community. What, then, comprises the right education for DRR? Research has established the need for disaster education to address the causes and effects, prevention and response, and management and recovery from disaster events. The educational process must include diverse and practical techniques that reinforce disaster knowledge and builds a culture of safety and resilience amongst students. Drawing on syllabus content analysis and field research in two rural communities in semi-arid Northern Ghana, this study explored the presence and nature of DRR within the syllabi of the basic school system. By comparing the result of the content analysis with results from interviews and questionnaires completed by teachers and students, significant gaps were identified between the disaster pedagogy outlined in the syllabi (theory and that which occurs in the classroom (practice. It was realized that while the theory outlines active and innovative techniques for teaching, learning, and evaluating DRR lessons, various challenges hinder the practical application of these techniques in the classroom. The study concludes that a lack of teacher training and professional development, and inadequate teaching and learning materials, generally account for these results. A new and consolidated effort is required from all stakeholders to train teachers and to provide the appropriate learning materials to improve on the current DRR education.

Teachers' knowledge, attitude and practices of inclusive education ...

African Journals Online (AJOL)

This study was conducted to investigate teachers' knowledge, attitude, and practices of inclusive education in Nekemte town and its surrounding government primary schools; and how their knowledge and attitude towards inclusion affect the practice of inclusive education. The participants of the study were primary school ...

Adapting Accountability Systems to the Limitations of Educational Measurement

Science.gov (United States)

Kane, Michael

2015-01-01

Michael Kane writes in this article that he is in more or less complete agreement with Professor Koretz's characterization of the problem outlined in the paper published in this issue of "Measurement." Kane agrees that current testing practices are not adequate for test-based accountability (TBA) systems, but he writes that he is far…

G SUIT FOR EDUCATION AS AN ENVIRONMENT FOR STUDENTS OF EDUCATIONAL PRACTICES

Directory of Open Access Journals (Sweden)

Olena Glazunova

2017-04-01

Full Text Available Materials article analyzes the opportunities and benefits of using cloud services G Suite (Google Apps during the practical training of students. In the course of the study, an e-environment based on G Suit for Education was developed and its use for effective organization of information technology practice training. A model of e-learning environment for organizing group project work in Google Classroom-based training has been built. The design methodology is grounded as one of the most effective for the organization of educational practice in information technologies. The stages of realization of the project task during the educational practice, as well as the tools, the achieved competence, features of the activity of teachers and students at each stage are researched. Examples of tasks, resources and services that were used to achieve project results are given.The implementation of individual project implementation phases in the Google Classroom-based electronic environment has been demonstrated, in particular, project planning, adding new services in the electronic environment, collaborative work with documents, portfolio elements, student reflection. The results of the survey of students on the organization of educational practice using the method of projects and the e-environment based on the use of cloud services G Suite (Google Apps are analyzed.

Improving Ethical Attitudes or Simply Teaching Ethical Codes? The Reality of Accounting Ethics Education

Science.gov (United States)

Cameron, Robyn Ann; O'Leary, Conor

2015-01-01

Ethical instruction is critical in accounting education. However, does accounting ethics teaching actually instil core ethical values or simply catalogue how students should act when confronted with typical accounting ethical dilemmas? This study extends current literature by distinguishing between moral/ethical and legal/ethical matters and then…

Microbiology Education in Nursing Practice?

OpenAIRE

Durrant, Robert J.; Doig, Alexa K.; Buxton, Rebecca L.; Fenn, JoAnn P.

2017-01-01

Nurses must have sufficient education and training in microbiology to perform many roles within clinical nursing practice (e.g., administering antibiotics, collecting specimens, preparing specimens for transport and delivery, educating patients and families, communicating results to the healthcare team, and developing care plans based on results of microbiology studies and patient immunological status). It is unclear whether the current microbiology courses required of nursing students in the...

Embodied Experience in Educational Practice and Research

Science.gov (United States)

Bengtsson, Jan

2013-01-01

The intention of this article is to make an educational analysis of Merleau-Ponty's theory of experience in order to see what it implicates for educational practice as well as educational research. In this way, we can attain an understanding what embodied experience might mean both in schools and other educational settings and in researching…

Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?

Science.gov (United States)

Wynder, Monte; Wellner, Kai-Uwe; Reinhard, Karin

2013-01-01

We are nearing the end of the United Nations' Decade of Education for Sustainable Development (2005-2014). There has been substantial rhetoric in education and business forums, and many universities have integrated sustainability into their accounting curricula, but what effect is accounting education having? This study considers whether the…

The moral aspects of teacher educators' practices

NARCIS (Netherlands)

Willemse, W.; Lunenberg, M.L.; Korthagen, F.

2008-01-01

The growing political, social and scientific attention that is being devoted to the moral aspects of teaching has implications for teacher education. This paper reports on a study of the actual moral education practices of 54 teacher educators within one institution. We encouraged these teacher

Practical Development of Modern Mass Media Education in Poland

Science.gov (United States)

Fedorov, Alexander

2012-01-01

Practical development of modern mass media education in Poland. The paper analyzes the main ways of practical development of modern media education (1992-2012 years) in Poland: basic technologies, main events, etc.

Implementing inclusive educational practices through partnerships ...

African Journals Online (AJOL)

This study reports on work in progress of a partnership between the University of Stellenbosch and three rural schools in a disadvantaged community, focused on the development of inclusive educational practices such as teaching, assessment and support in inclusive education. Recognizing the changing needs of the ...

Financial Management: Overall Plan Needed To Guide System Improvements at Education. United States General Accounting Office Report to the Secretary of Education.

Science.gov (United States)

General Accounting Office, Washington, DC.

The U.S. Department of Education's financial management environment and effectiveness are described, together with the reliability of its accounting and internal control systems for the management of the money it gives or lends to schools, individual students, states, and local education agencies. The study found that key accounting and related…

Developing a Global Model of Accounting Education and Examining IES Compliance in Australia, Japan, and Sri Lanka

Science.gov (United States)

Watty, Kim; Sugahara, Satoshi; Abayadeera, Nadana; Perera, Luckmika

2013-01-01

The introduction of International Education Standards (IES) signals a clear move by the International Accounting Education Standards Board (IAESB) to ensure high quality standards in professional accounting education at a global level. This study investigated how IES are perceived and valued by member bodies and academics in three counties:…

From theory to practice: integrating instructional technology into veterinary medical education.

Science.gov (United States)

Wang, Hong; Rush, Bonnie R; Wilkerson, Melinda; Herman, Cheryl; Miesner, Matt; Renter, David; Gehring, Ronette

2013-01-01

Technology has changed the landscape of teaching and learning. The integration of instructional technology into teaching for meaningful learning is an issue for all educators to consider. In this article, we introduce educational theories including constructivism, information-processing theory, and dual-coding theory, along with the seven principles of good practice in undergraduate education. We also discuss five practical instructional strategies and the relationship of these strategies to the educational theories. From theory to practice, the purpose of the article is to share our application of educational theory and practice to work toward more innovative teaching in veterinary medical education.

The 2017 Diabetes Educator and the Diabetes Self-Management Education National Practice Survey.

Science.gov (United States)

Rinker, Joanne; Dickinson, Jane K; Litchman, Michelle L; Williams, Ann S; Kolb, Leslie E; Cox, Carla; Lipman, Ruth D

2018-06-01

Purpose The American Association of Diabetes Educators conducts the National Practice Survey (NPS) biennially to document current practice in diabetes education in the United States. The purpose of the study is to obtain insight about factors influencing the work of the diabetes educator. Method The 2017 NPS was comprised of 100 questions covering diabetes educator demographics, profile populations of people with diabetes, practice information, program accreditation, program curriculum, staffing, education delivery methods, data collection, and reporting. The basic survey consisted of 22 questions using branch logic, from which respondents were then directed to questions tailored to their particular practice setting, enabling them to answer only a relevant subset of the remaining questions. The web-based survey was sent to approximately 32 000 individuals who were either members of the American Association of Diabetes Educators (AADE) or Certified Diabetes Educators (CDE) with the National Certification Board for Diabetes Educators (NCBDE) but not AADE members. Weekly reminder e-mails were sent to recipients who had not yet responded. The outreach efforts resulted in the survey being completed by 4696 individuals, a 17% response rate yielding 95% confidence that these responses are within ±5% accuracy. Results Diabetes Self-Management Education and Support (DSMES) continues to be a field dominated by women (95%). Diabetes educators represent a diverse health care profession, with educators indicating most commonly that their primary discipline is nursing (48%), nutrition (38%), and pharmacy (7%). When asked about credentials, 82.6% indicated that they held a CDE, 3.8% held the Board Certified-Advanced Diabetes Management (BC-ADM) credential, and 16.5% held neither the CDE nor the BC-ADM. Nearly 75% characterized their role as a diabetes educator as providing direct patient care. DSMES continued to be provided in a varied array of settings to educationally

Medicine as a Community of Practice: Implications for Medical Education.

Science.gov (United States)

Cruess, Richard L; Cruess, Sylvia R; Steinert, Yvonne

2018-02-01

The presence of a variety of independent learning theories makes it difficult for medical educators to construct a comprehensive theoretical framework for medical education, resulting in numerous and often unrelated curricular, instructional, and assessment practices. Linked with an understanding of identity formation, the concept of communities of practice could provide such a framework, emphasizing the social nature of learning. Individuals wish to join the community, moving from legitimate peripheral to full participation, acquiring the identity of community members and accepting the community's norms.Having communities of practice as the theoretical basis of medical education does not diminish the value of other learning theories. Communities of practice can serve as the foundational theory, and other theories can provide a theoretical basis for the multiple educational activities that take place within the community, thus helping create an integrated theoretical approach.Communities of practice can guide the development of interventions to make medical education more effective and can help both learners and educators better cope with medical education's complexity. An initial step is to acknowledge the potential of communities of practice as the foundational theory. Educational initiatives that could result from this approach include adding communities of practice to the cognitive base; actively engaging students in joining the community; creating a welcoming community; expanding the emphasis on explicitly addressing role modeling, mentoring, experiential learning, and reflection; providing faculty development to support the program; and recognizing the necessity to chart progress toward membership in the community.

CreActive Accounting Education: Visioning Future-Oriented Accounting Programs through a Reflective Unlearning of Current Practice

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McGuigan, Nicholas; Kern, Thomas

2016-01-01

The future employment markets our graduates are likely to face are increasingly complex and unpredictable. Demands are being placed on higher-education providers to become more holistic and integrated in their approach. For business schools across Australia, this requires a significant (re)conceptualisation of how student learning is facilitated,…

Integrating Theory and Practice in Education with Business Games

Directory of Open Access Journals (Sweden)

Karen Neville

2003-01-01

Full Text Available The meaningful integration of theoretical knowledge and industrial practice in Masters level programmes is now more than ever vital to ensure that graduates have the required competence in IT and that they are ready to contribute to the organisations that hired them within a short timeframe. It is also crucial in ensuring ongoing industrial support for academia because Information technology (IT is regarded as a fundamental component in the success of organisations. This has led to a growing demand for IT specialists, sometimes with hybrid skills, to design, develop, implement, and support IT infrastures in both the public and private sectors. However, in recent years there has been a shortfall of IT graduates, with essential experience entering the job market. In order to keep up with demand, educational institutions must adopt innovative programmes to increase the skill-set and knowledge base of their IT graduates.One such programme, under the auspices of University College Cork, is a Masters course in Management Information and Managerial Accounting Systems (MIMAS. The programme focuses on IT to suit the needs of industry while also combining IT with other theoretical subjects like managerial accounting and the design of management control systems. One key element of the teaching experience is a business simulation where students create software companies and bid for a large scale development project. As part of this, they experience of broad range of tasks and problems inherent in commercial software development. The business game is designed to encourage students to make use of as much of the theoretical elements taught in the degree as possible and is mediated by the teaching staff through the intermediary of a purpose-designed computer system. Our experience indicates the immense value of such practical components in an IT oriented degree programme. It also shows that the application of new technology in training and education will only

In pursuit of a foundational accountancy philosophy

Directory of Open Access Journals (Sweden)

P. Buys

2008-07-01

Full Text Available Recent accounting history is characterised by many developments, including several high-profile corporate failures, such as Enron, Parmalat and even Saambou, as well as major developments in financial reporting standards, such as the broadbased acceptance of international financial reporting standards and the convergence efforts between the UK-based International Accounting Standards Board and the US-based Financial Accounting Standards Board. As a result, long-accepted accounting assumptions are being challenged in favour of new principles and practices. Furthermore, in academic circles the scientific foundation of accounting is being questioned. At many universities, limited education is taking place in the underlying theory and philosophy of accounting in favour of teaching prospective accountants how to pass difficult professional exams. Seen against this backdrop, a reconsideration of the objectives and purpose of accountancy may be overdue. This article attempts to illuminate the intrinsic assumptions and objectives of accountancy, seen in the light of modern-day accounting issues and developments.

Intelligent Accountability in Education

Science.gov (United States)

O'Neill, Onora

2013-01-01

Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

Elements and Perspectives of Educational Accountability in China and Denmark

DEFF Research Database (Denmark)

Rasmussen, Palle; Zou, Yihuan

2013-01-01

that institutional regulation or even professional norms have disappeared. The three types coexist in different combinations. In this paper we will discuss the evolution and current status of educational accountability in two nations, China and Denmark. In size, history and culture these are two very different...

The social accountability of medical schools and its indicators.

Science.gov (United States)

Boelen, Charles; Dharamsi, Shafik; Gibbs, Trevor

2012-01-01

There is growing interest worldwide in social accountability for medical and other health professional schools. Attempts have been made to apply the concept primarily to educational reform initiatives with limited concern towards transforming an entire institution to commit and assess its education, research and service delivery missions to better meet priority health needs in society for an efficient, equitable an sustainable health system. In this paper, we clarify the concept of social accountability in relation to responsibility and responsiveness by providing practical examples of its application; and we expand on a previously described conceptual model of social accountability (the CPU model), by further delineating the parameters composing the model and providing examples on how to translate them into meaningful indicators. The clarification of concepts of social responsibility, responsiveness and accountability and the examples provided in designing indicators may help medical schools and other health professional schools in crafting their own benchmarks to assess progress towards social accountability within the context of their particular environment.

Research Schools: Grounding Research in Educational Practice

Science.gov (United States)

Hinton, Christina; Fischer, Kurt W.

2008-01-01

Education lacks a strong infrastructure for connecting research with educational practice and policy. The need for this linkage grows as findings in cognitive science and biology become ever more relevant to education. Teachers often lack the background knowledge needed to interpret scientific results, whereas scientists often lack an…

Best Practices of Online Education: A Guide for Christian Higher Education

Science.gov (United States)

Maddix, Mark A., Ed.; Estep, James R., Ed.; Lowe, Mary E., Ed.

2012-01-01

The book provides best practices from online educators who are engaged in online teaching and program development in Christian higher education. It also explores the distinct aspects of teaching and developing online courses and programs from a Christian perspective and within Christian higher education institutions. As such it is can serve as a…

Accounting for social accountability: developing critiques of social accountability within medical education.

Science.gov (United States)

Ritz, Stacey A; Beatty, Kathleen; Ellaway, Rachel H

2014-01-01

The concept of the social accountability of medical schools has garnered many followers, in response to a broad desire for greater social justice in health care. As its use has spread, the term 'social accountability' has become a meta-narrative for social justice and an inevitable and unquestionable good, while at the same time becoming increasingly ambiguous in its meaning and intent. In this article, we use the lenses of postmodernism and critical reflexivity to unpack the multiple meanings of social accountability. In our view, subjecting the concept of 'social accountability' to critique will enhance the ability to appraise the ways in which it is understood and enacted. We contend that critical reflexivity is necessary for social accountability to achieve its aspirations, and hence we must be prepared to become accountable not only for our actions, but also for the ideologies and discourses underlying them.

A Triangular Approach to Integrate Research, Education and Practice in Higher Engineering Education

Science.gov (United States)

Heikkinen, Eetu-Pekka; Jaako, Juha; Hiltunen, Jukka

2017-01-01

Separate approaches in engineering education, research and practice are not very useful when preparing students for working life; instead, integration of education, research and industrial practices is needed. A triangular approach (TA) as a method to accomplish this integration and as a method to provide students with integrated expertise is…

Determiners of the students’ academic performance in accounting courses in distance education

Directory of Open Access Journals (Sweden)

Brenda Cristina de Oliveira Rodrigues

2016-08-01

Full Text Available In Brazil, the education scenario has undergone many changes in recent decades, among the main ones is the expansion of higher education. Within this context, distance teaching has gained a significant importance due to the increase in enrollment presented in recent years, which increased 1.16 % of higher education enrollments in 2002 to 15.8 % in 2012 (INEP, 2013. It is necessary to pay attention to the quality of education offered on this accelerated growth. Thus, the aim of this study was to identify and analyze determiners of student achievement in Accounting courses in ENADE 2012, distance education. The guiding theory was the educational production function. To this end, it was selected a sample of 4.387 students from the Accounting courses, participants of ENADE 2012. For statistical tests, we used the Variance Component Model. According to the results, the variables related to the student, such as gender, marital status, ethnicity, income, scholarship or funding, high school, type of high school, hours of study, support conditions and participation in monitoring, are the ones which most strongly explain the academic performance. On the other hand, the variables: age, paid employment, internship, how the student was approved, parents’ education, number of books read, scientific research and extension participation didn’t show influence on the students’ academic performance in the distance education. These results suggest the need to monitor the development of teaching distance.

Nursing Education Leaders' Perceived Leadership Practices

Science.gov (United States)

DeLong, Dianne

2010-01-01

The purpose of this study was to examine the leadership practices perceived by nursing education leaders as measured by the Leadership Practices Inventory (LPI). The framework used was a contemporary transformational leadership model described in "The Leadership Challenge" ("4th ed.") by Dr. James Kouzes and Dr. Barry Posner,…

The Role of Politics and Governance in Educational Accountability Systems

Science.gov (United States)

Brewer, Dominic J.; Killeen, Kieran M.; Welsh, Richard O.

2013-01-01

This brief utilizes case study methodology to illustrate the role of governance in educational accountability systems. Most research on the effectiveness of such systems has focused on technical components, such as standards-setting, assessments, rewards and sanctions, and data collection and reporting. This brief seeks to demonstrate that this…

[New possibilities in practical education of surgery].

Science.gov (United States)

Kormos, Katalin; Sándor, József; Haidegger, Tamás; Ferencz, Andrea; Csukás, Domokos; Bráth, Endre; Szabó, Györgyi; Wéber, György

2013-10-01

The fast spread of laparoscopic surgery in the surgical community also required introduction of new methods of surgical education of these techniques. Training boxes applied for this reason meant a considerable help. The technique of the virtual reality introduced simulation, which is a new possibility in education. For the first time in the history of surgery we can measure medical students' or residents' dexterity and one can get acquainted with a surgical procedure in the form of "serious games". By application of the up-to-date imaging methods we can plan the movements of the surgeon's hand even before the planned operation, practice and repeating can contribute to the safety of the real procedure. Open surgical procedures can be practiced on plastic phantoms mimicking human anatomy and the use of interactive touch devices and e-learning can also contribute to practical education of surgery.

Counting, accounting, and accountability: Helen Verran's relational empiricism.

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Kenney, Martha

2015-10-01

Helen Verran uses the term 'relational empiricism' to describe situated empirical inquiry that is attentive to the relations that constitute its objects of study, including the investigator's own practices. Relational empiricism draws on and reconfigures Science and Technology Studies' traditional concerns with reflexivity and relationality, casting empirical inquiry as an important and non-innocent world-making practice. Through a reading of Verran's postcolonial projects in Nigeria and Australia, this article develops a concept of empirical and political 'accountability' to complement her relational empiricism. In Science and an African Logic, Verran provides accounts of the relations that materialize her empirical objects. These accounts work to decompose her original objects, generating new objects that are more promising for the specific postcolonial contexts of her work. The process of decomposition is part of remaining accountable for her research methods and accountable to the worlds she is working in and writing about. This is a practice of narrating relations and learning to tell better technoscientific stories. What counts as better, however, is not given, but is always contextual and at stake. In this way, Verran acts not as participant-observer, but as participant-storyteller, telling stories to facilitate epistemic flourishing within and as part of a historically located community of practice. The understanding of accountability that emerges from this discussion is designed as a contribution, both practical and evocative, to the theoretical toolkit of Science and Technology Studies scholars who are interested in thinking concretely about how we can be more accountable to the worlds we study.

Effectiveness of an Online Educational Module in Improving Evidence-Based Practice Skills of Practicing Registered Nurses.

Science.gov (United States)

Moore, Lora

2017-10-01

Implementation of evidence-based practice (EBP) at the bedside has been difficult to achieve. Significant gaps between current research and actual practice have been identified and must be addressed in effort to increase utilization of EBP. The purpose of this study was to evaluate the efficacy of an online EBP educational intervention and to examine the relationship between educational preparation and years of nursing experience on nurses' practice, attitudes, and knowledge and skills of EBP. An experimental pretest-posttest design study with three randomized groups utilizing the EBPQ instrument was conducted. No significant differences were noted in EBPQ subscale scores of practice, attitude, or knowledge and skills from pre- to posttest. In addition, no statistical difference in EBPQ subscale scores regarding educational preparation or years of experience were noted. While nurses report positive attitudes toward EBP, their perceptions of practice and knowledge and skills score much lower. Educational interventions are needed for practicing nurses to overcome this knowledge deficit to successfully implement EBP. However, the use of online, independent, computer-based learning modules, while cost-efficient and offer several benefits when educating nurses, may not necessarily be the most effective method for teaching EBP knowledge and skills to practicing nurses. © 2017 Sigma Theta Tau International.

The Nature and Incorporation of CSPAP Learning Experiences in Physical Education Teacher Education: Accounts of Faculty from "Highly Effective" Programs

Science.gov (United States)

Webster, Collin A.; Russ, Laura; Webster, Liana; Molina, Sergio; Lee, Heesu; Cribbs, Jason

2016-01-01

The purpose of this study was to examine faculty accounts of the nature and incorporation of Comprehensive School Physical Activity Program (CSPAP) learning experiences for preservice physical education teachers (PPETs) in undergraduate physical education teacher education (PETE). Nine individuals employed as faculty members in different PETE…

Patient safety in practical nurses' education: A cross-sectional survey of newly registered practical nurses in Canada.

Science.gov (United States)

VanDenKerkhof, Elizabeth; Sears, Nancy; Edge, Dana S; Tregunno, Deborah; Ginsburg, Liane

2017-04-01

Practical nurses have experienced an increasing scope of practice, including an expectation to care for complex patients and function on interdisciplinary teams. Little is known about the degree to which patient safety principles are addressed in practical nursing education. To examine self-reported patient safety competencies of practical nurses. A cross-sectional online survey (July 2014) and face-to-face interviews (June 2015). Ontario, Canada. Survey participants were practical nurses newly registered with the College of Nurses of Ontario between January 2012 and December 2013. Interview participants were faculty and students in a practical nursing program in Ontario. Survey respondents completed the Health Professional Education in Patient Safety Survey online. Self-reported competencies in various patient safety domains were compared between classroom and clinical settings. Faculty members were interviewed about educational preparation of practical nurses and students were interviewed to provide insight into interpretation of survey questions. The survey response rate was 28.4% (n=1104/3883). Mean domain scores indicated a high level of confidence in patient safety competence (Nurses of Ontario >2years and in those who obtained their education outside of Canada. Faculty believed their approach to teaching and learning instilled a deep understanding of the limits to practical nurse autonomous practice. Practical nurses were confident in what they learned about patient safety in their educational programs. The high degree of patient safety competence may be a true reflection of practical nurses understanding of, and comfort with, the limits of their knowledge and, ultimately, the limits of their individual autonomous practice. Further exploration as to whether the questionnaire requires additional modification for use with practical nurse populations is warranted. However, this study provides the first examination of practical nurses' perspectives and

Reflective practice and its implications for pharmacy education.

Science.gov (United States)

Tsingos, Cherie; Bosnic-Anticevich, Sinthia; Smith, Lorraine

2014-02-12

Pharmacy students require critical-thinking and problem-solving skills to integrate theory learned in the classroom with the complexities of practice, yet many pharmacy students fall short of acquiring these skills.(1-2) Reflective practice activities encourage learning from the student's own experiences and those of others, and offer a possible solution for the integration of knowledge-based curricula with the ambiguities of practice, as well as enhance communication and collaboration within a multidisciplinary team. Although reflective practices have been embraced elsewhere in health professions education, their strengths and shortcomings need to be considered when implementing such practices into pharmacy curricula. This review provides an overview of the evolution of theories related to reflective practice, critically examines the use of reflective tools (such as portfolios and blogs), and discusses the implications of implementing reflective practices in pharmacy education.

Early Childhood Education: History, Theory, and Practice

Science.gov (United States)

Morgan, Harry

2006-01-01

In this book, the author covers the history, theory, and practices that influence early childhood education along with an emphasis on infant and toddler care and education. He also presents a comparison of the conflict between education planners who support early childhood studies and state school systems whose cost-saving measures are dismantling…

The Present State of the Business Law Education of Accounting Students: The Business Law Professor's Perspective

Science.gov (United States)

Kocakulah, Mehmet C.; Austill, A. David; Long, Brett

2009-01-01

The article aims to provide Certified Public Accountant (CPA) candidates, accounting faculty, the American Institute of Certified Public Accountants (AICPA), and the state boards of accountancy with an insight into the business law professor's perspective concerning the legal education of accountants. This article first describes various factors,…

Reflections on evaluative practice in higher education: an experience collaborative

Directory of Open Access Journals (Sweden)

Suênya Marley Mourão Batista

2016-12-01

Full Text Available This article aims to reflect on the evaluation practice of higher education teachers generated from research conducted as part of a private higher education institution. The objective of this study is to characterize the assessment practices of teachers who work in higher education and collaborate in order to facilitate the expansion of dynamic assessment practices were used as theoretical and methodological support the studies of Vygotsky (2007, Liberali (2008, Ibiapina (2007, 2008, Meier (2007, Campione (2002 and Hoffmann (2011. Field research was conducted in a qualitative approach to collaborative type with 3 (three in higher education using the reflective interview as data collection tool to promote critical thinking about assessment practices to develop. The results showed the prevalence of use of traditional assessment practices by teachers and the possibility of performing dynamic assessment practices from the understanding of these nurtured by the research and training process.

Practical Child Safety Education in England: A National Survey of the Child Safety Education Coalition

Science.gov (United States)

Mulvaney, Caroline A.; Watson, Michael C.; Walsh, Patrick

2013-01-01

Objective: To examine the provision of practical safety education by Child Safety Education Coalition (CSEC) organizations in England. Design: A postal survey. Setting: Providers of child practical safety education who were also part of CSEC. Methods: In February 2010 all CSEC organizations were sent a self-completion postal questionnaire which…

Globalization of Gerontology Education: Current Practices and Perceptions for Graduate Gerontology Education in the United States

Science.gov (United States)

MWANGI, SAMUEL M.; YAMASHITA, TAKASHI; EWEN, HEIDI H.; MANNING, LYDIA K.; KUNKEL, SUZANNE R.

2013-01-01

The purpose of this study is to document current practices and understandings about globalization of gerontology education in the United States. Better understanding of aging requires international perspectives in global communities. However, little is known about how globalization of gerontology education is practiced in U.S. graduate-level degree programs. The authors conducted qualitative interviews with representatives of the Association for Gerontology in Higher Education, the major national organization supporting higher education in gerontology, graduate program directors, and students. Although all respondents expressed their interest in globalizing gerontology education, actual practices are diverse. The authors discuss suggested conceptualization and strategies for globalizing gerontology education. PMID:22490075

Globalization of gerontology education: current practices and perceptions for graduate gerontology education in the United States.

Science.gov (United States)

Mwangi, Samuel M; Yamashita, Takashi; Ewen, Heidi H; Manning, Lydia K; Kunkel, Suzanne R

2012-01-01

The purpose of this study is to document current practices and understandings about globalization of gerontology education in the United States. Better understanding of aging requires international perspectives in global communities. However, little is known about how globalization of gerontology education is practiced in U.S. graduate-level degree programs. The authors conducted qualitative interviews with representatives of the Association for Gerontology in Higher Education, the major national organization supporting higher education in gerontology, graduate program directors, and students. Although all respondents expressed their interest in globalizing gerontology education, actual practices are diverse. The authors discuss suggested conceptualization and strategies for globalizing gerontology education.

The Accounting Practices of Heritage Assets

OpenAIRE

Hassan, Nor Laili; Saad, Natrah; Ahmad, Halimah Nasibah; Salleh, Md. Suhaimi Md.; Ismail, Mohamad Sharofi

2016-01-01

Accrual-based accounting is introduced to the government agencies with the intention to hold prudent fiscal management and improve the efficiency of financial management and accounting of the Malaysian Government. For that purpose, Malaysian Public Sector Accounting Standards (MPSAS) was introduced as a main reference in applying the accrual-based accounting. MPSAS 17 which deals with heritage assets, will take effect in 2017. The study intended to discover how do overseas’ museums report the...

Factors Influencing Adoption of the International Financial Reporting Standards (IFRS) in Accounting Education

Science.gov (United States)

Alzeban, Abdulaziz

2016-01-01

Purpose: This paper aims to explore the challenges faced by accounting educators in their attempts to incorporate IFRS materials in their teaching and explores the impact of various factors (instructor's attitude, size of accounting department, teaching load, type of institution, teaching experience and teaching materials) on the time spent on…

A Rising Tide Meets a Perfect Storm: New Accountabilities in Teaching and Teacher Education in Ireland

Science.gov (United States)

Conway, Paul F.; Murphy, Rosaleen

2013-01-01

This paper examines the emergence of new accountabilities in teaching and teacher education in Ireland in the 15 years period 1997-2012. Framing accountability in terms of the three main approaches to it globally in education systems, that is, compliance with regulations, adherence to professional norms and attainment of results/outcomes, we…

Critical and Reflective Thinking in an Intermediate Financial Accounting Course: An Action Research Study

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Cobb, Janice Lynn

2017-01-01

Accounting professionals have consistently called for educators to develop curriculum designed to encourage students to develop intellectual skills. The purpose of this action research study was to develop and implement an instructional method that requires intermediate financial accounting (IFA) students to consistently practice higher order…

Understanding How Participation in Education Changes Mothers' Parenting Practices

Science.gov (United States)

Harding, Jessica F.; Morris, Pamela A.

2015-01-01

This research explores whether low-income mothers' participation in education influences a constellation of different parenting practices that are related to young children's academic outcomes. Importantly, understanding whether maternal participation in education influences mothers' parenting practices can illuminate a pathway by which increases…

Male Saudi Arabian freshman science majors at Jazan University: Their perceptions of parental educational practices on their science achievements

Science.gov (United States)

Alrehaly, Essa D.

Examination of Saudi Arabian educational practices is scarce, but increasingly important, especially in light of the country's pace in worldwide mathematics and science rankings. The purpose of the study is to understand and evaluate parental influence on male children's science education achievements in Saudi Arabia. Parental level of education and participant's choice of science major were used to identify groups for the purpose of data analysis. Data were gathered using five independent variables concerning parental educational practices (attitude, involvement, autonomy support, structure and control) and the dependent variable of science scores in high school. The sample consisted of 338 participants and was arbitrarily drawn from the science-based colleges (medical, engineering, and natural science) at Jazan University in Saudi Arabia. The data were tested using Pearson's analysis, backward multiple regression, one way ANOVA and independent t-test. The findings of the study reveal significant correlations for all five of the variables. Multiple regressions revealed that all five of the parents' educational practices indicators combined together could explain 19% of the variance in science scores and parental attitude toward science and educational involvement combined accounted for more than 18% of the variance. Analysis indicates that no significant difference is attributable to parental involvement and educational level. This finding is important because it indicates that, in Saudi Arabia, results are not consistent with research in Western or other Asian contexts.

Continuing Professional Development in the Accounting Profession: Practices and Perceptions from the Asia Pacific Region

Science.gov (United States)

De Lange, Paul; Jackling, Beverley; Suwardy, Themin

2015-01-01

Drawing on research in the sociology of professions as a reference point, this study examines the practices and perceptions of professional accountants towards the requirements of IES7 on continuing professional development (CPD). Responses from 1310 accountants in the Asia Pacific region suggest while increasing globalisation has led to more…

Fair value: actuarial accounting for the markets... or for the accountants?

OpenAIRE

Jerman, Lambert

2013-01-01

Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial accounting, and is the product of a conceptual shift made necessary by the contemporary context and thus in dissonance with certain aspects of current accounting practice, this article demonstrates that fair value accounting in fact represents an opportun...

Patient stoma care: educational theory in practice.

Science.gov (United States)

Williams, Jenny

Patients undergoing stoma formation encounter many challenges including psychosocial issues, relationship concerns and fear of leakage. Leakage, inappropriate product usage and poor patient adaptation post stoma formation has cost implications for the NHS. Developing good, practical stoma care skills has been identified as improving patient outcomes, promoting the provision of quality care and improving efficiency within the NHS. However, a thorough literature search indicated that there is little research available on patient stoma care education. This is considered surprising by Metcalf (1999), O'Connor (2005) and the author of this article. This article considers and adapts generic educational theory to make it pertinent to patient stoma care education in order to bridge the gap between theory and practice.

The challenge of establishing a professional practice within practical education

DEFF Research Database (Denmark)

Højbjerg, Karin

2015-01-01

Clinical teachers in the discipline of nursing in Denmark undergo additional education in addition to their registered nursing education to establish their teaching skill qualifications practicum. This ethnographic study examines some of the pedagogical initiatives clinical teachers are practicin...... of nursing from clinical teaching. Organisational imperatives strongly disrupt the pedagogical agenda. When clinical teachers struggle to demarcate jurisdictions, their professional identities are at risk of being blurred and becoming unclear.......Clinical teachers in the discipline of nursing in Denmark undergo additional education in addition to their registered nursing education to establish their teaching skill qualifications practicum. This ethnographic study examines some of the pedagogical initiatives clinical teachers are practicing...

Latino Demographics, Democratic Individuality, and Educational Accountability: A Pragmatist's View

Science.gov (United States)

Martinez Aleman, Ana M.

2006-01-01

In an era of heightened teacher and school accountability, what are the implications of standards-based reform for individual Latino children and their democratic self-realization? The educational demography of the fastest-growing and largest ethnic group in the United States suggests that the future of Latino self-realization is in jeopardy.…

Practices, Virtue Ethics, and Music Education

Science.gov (United States)

Bowman, Wayne

2012-01-01

Music education is generally equated with the act of teaching music. In "The Good Life of Teaching: An Ethics of Professional Practice," the remarkable book that orients the essays in this issue of "Action, Criticism, and Theory for Music Education," Chris Higgins argues, among other things, that the view of teaching as a helping profession--one…

Physical Education and Health: Global Perspectives and Best Practice

Science.gov (United States)

Chin, Ming-Kai, Ed.; Edginton, Christopher R.

2014-01-01

"Physical Education and Health: Global Perspectives and Best Practice" draws together global scholars, researchers, and practitioners to provide a review and analysis of new directions in physical education and health worldwide. The book provides descriptive information from 40 countries regarding contemporary practices, models, and…

Continuing professional development and social accountability: a review of the literature.

Science.gov (United States)

Fleet, Lisa J; Kirby, Fran; Cutler, Sarah; Dunikowski, Lynn; Nasmith, Louise; Shaughnessy, Rita

2008-01-01

The idea that health professionals should be accountable to the society they serve is not a new concept and by the 1990 s, the continuing professional development (CPD) of health professionals was being seen as one way in which Canadians' level of health could be improved. The public was, and is still today, increasingly demanding a system that is more responsive to regional and community needs. As a result, there is a need for more health professional education at all stages of the education continuum - undergraduate, postgraduate, and continuing professional development - that meets the health and social needs of the populations being served. The trend is now towards 'socially accountable' health care, meaning that the broader context of CPD must also include the personal, social, and political aspects of health care and as such, involve a widening of accountability to patients, the community, managers and policymakers. CPD planning must take into account local and national priorities as well as personal learning needs. However, the definition of social accountability and the stages at which it is addressed is sometimes vague and this added to the difficulty of identifying relevant studies in the literature. Nonetheless, there were some "best practices" evident via Canadian and American studies which focused on models of socially accountable CPD, as well as examples of interdisciplinary collaboration in Canada, the United States, Australia, Great Britain, and the United Arab Emirates. However, there is a definite need for increased research and publication of such "best practice" initiatives. There is also a need for Canadian health professional schools to facilitate this process by sharing their experiences and resources if possible. An extensive literature review was conducted between January and March 2004. Due to time constraints, it was limited to articles written in the English language. The databases/sources utilized included: Medline (now known as Pubmed

Towards vertical integration in general practice education: literature review and discussion paper.

Science.gov (United States)

O'Regan, A; Culhane, A; Dunne, C; Griffin, M; Meagher, D; McGrath, D; O'Dwyer, P; Cullen, W

2013-09-01

Medical education policy in Ireland has enabled an increase in undergraduate and postgraduate education activity in general practice. Internationally, 'vertical integration in general practice education' is suggested as a key strategy to support the implementation of this policy development. To review the emerging literature on vertical integration in GP education, specifically to define the concept of 'vertical integration' with regard to education in general practice and to describe its benefits and challenges. We searched 'Pubmed', 'Academic Search Complete', 'Google', and 'MEDLINE' databases using multiple terms related to 'vertical integration' and 'general practice education' for relevant articles published since 2001. Discussion papers, reports, policy documents and position statements were identified from reference lists and retrieved through internet searches. The key components of 'vertical integration' in GP education include continuous educational pathway, all stages in GP education, supporting the continuing educational/professional development needs of learners at each stage and effective curriculum planning and delivery. Many benefits (for GPs, learners and the community) and many challenges (for GPs/practices, learners and GPs in training) have been described. Characteristics of successful implementation include role sharing and collaborative organisational structures. Recent developments in medical education in Ireland, such as the increase in medical school clinical placements in general practice and postgraduate GP training and the introduction of new competence assurance requirements offer an important opportunity to further inform how vertical integration can support increased educational activity in general practice. Describing this model, recognising its benefits and challenges and supporting its implementation in practice are priorities for medical education in Ireland.

Literacy teacher education principles and effective practices

CERN Document Server

Litt, Deborah G; Place, Nancy A

2014-01-01

Few resources exist to give literacy teacher educators a comprehensive view of effective, innovative practices in their field, making this uniquely practical volume an important addition to the literature. Each chapter describes research findings and pedagogical methods, with an emphasis on what teachers really need to know to succeed. Woven into the text are more than 30 detailed activities and assignments to support teacher development, written by outstanding teacher educators. Links to professional teaching standards and the Common Core State Standards are highlighted throughout. Suppleme

Accountability: a missing construct in models of adherence behavior and in clinical practice.

Science.gov (United States)

Oussedik, Elias; Foy, Capri G; Masicampo, E J; Kammrath, Lara K; Anderson, Robert E; Feldman, Steven R

2017-01-01

Piano lessons, weekly laboratory meetings, and visits to health care providers have in common an accountability that encourages people to follow a specified course of action. The accountability inherent in the social interaction between a patient and a health care provider affects patients' motivation to adhere to treatment. Nevertheless, accountability is a concept not found in adherence models, and is rarely employed in typical medical practice, where patients may be prescribed a treatment and not seen again until a return appointment 8-12 weeks later. The purpose of this paper is to describe the concept of accountability and to incorporate accountability into an existing adherence model framework. Based on the Self-Determination Theory, accountability can be considered in a spectrum from a paternalistic use of duress to comply with instructions (controlled accountability) to patients' autonomous internal desire to please a respected health care provider (autonomous accountability), the latter expected to best enhance long-term adherence behavior. Existing adherence models were reviewed with a panel of experts, and an accountability construct was incorporated into a modified version of Bandura's Social Cognitive Theory. Defining accountability and incorporating it into an adherence model will facilitate the development of measures of accountability as well as the testing and refinement of adherence interventions that make use of this critical determinant of human behavior.

Pediatricians’ knowledge, attitudes, and practice patterns regarding special education and Individualized Education Programs

Science.gov (United States)

Shah, Reshma P.; Kunnavakkam, Rangesh; Msall, Michael E.

2013-01-01

Objective The medical community has called upon pediatricians to be knowledgeable about an Individualized Education Program (IEP). We sought to: (1) Evaluate pediatricians’ knowledge and attitudes regarding special education (2) Examine the relationship between perceived responsibilities and practice patterns and (3) Identify barriers that impact pediatricians’ ability to provide comprehensive care to children with educational difficulties. Methods Surveys were mailed to a national sample of 1000 randomly selected general pediatricians and pediatric residents from October 2010 to February 2011. Results The response rate was 47%. Of the knowledge items, respondents answered an average of 59% correctly. The majority of respondents felt pediatricians should be responsible for identifying children who may benefit from special education services and assist families in obtaining services, but less than 50% felt they should assist in the development of an IEP. The majority of pediatricians inquired whether a child is having difficulty at school, but far less conducted screening tests or asked parents if they needed assistance obtaining services. Overall, the prevalence of considering a practice a pediatrician’s responsibility is significantly higher than examples of such a practice pattern being reported. Financial reimbursement and insufficient training were amongst the most significant barriers impacting a pediatrician’s ability to provide care to children with educational difficulties. Conclusion In order to provide a comprehensive medical home, pediatricians must be informed about the special education process. This study demonstrates there are gaps in pediatricians’ knowledge and practice patterns regarding special education that must be addressed. PMID:23707687

Pediatricians' knowledge, attitudes, and practice patterns regarding special education and individualized education programs.

Science.gov (United States)

Shah, Reshma P; Kunnavakkam, Rangesh; Msall, Michael E

2013-01-01

The medical community has called upon pediatricians to be knowledgeable about an individualized education program (IEP). We sought to: 1) evaluate pediatricians' knowledge and attitudes regarding special education; 2) examine the relationship between perceived responsibilities and practice patterns; and 3) identify barriers that impact pediatricians' ability to provide comprehensive care to children with educational difficulties. Surveys were mailed to a national sample of 1000 randomly selected general pediatricians and pediatric residents from October 2010 to February 2011. The response rate was 47%. Of the knowledge items, respondents answered an average of 59% correctly. The majority of respondents thought pediatricians should be responsible for identifying children who may benefit from special education services and assist families in obtaining services, but less than 50% thought they should assist in the development of an IEP. The majority of pediatricians inquired whether a child is having difficulty at school, but far fewer conducted screening tests or asked parents if they needed assistance obtaining services. Overall, the prevalence of considering a practice a pediatrician's responsibility is significantly higher than examples of such a practice pattern being reported. Financial reimbursement and insufficient training were among the most significant barriers affecting a pediatrician's ability to provide care to children with educational difficulties. In order to provide a comprehensive medical home, pediatricians must be informed about the special education process. This study demonstrates that there are gaps in pediatricians' knowledge and practice patterns regarding special education that must be addressed. Copyright © 2013 Academic Pediatric Association. Published by Elsevier Inc. All rights reserved.

A grounded-theory investigation of patient education in physical therapy practice.

Science.gov (United States)

Rindflesch, Aaron B

2009-04-01

Patient education is a critical component of physical therapy and is used frequently in practice. Research describing the practice of patient education in physical therapy is scarce, however. Qualitative research methods can be used to describe the practice of patient education in physical therapy and to identify supportive theory. This study describes the practice of patient education grounded in data obtained from nine physical therapists in three settings: outpatient, acute care, and inpatient rehabilitation. From the data common themes are reported. From the themes, supportive theory can be identified. Results show four primary themes regarding patient education in physical therapy. First, the physical therapists in this study were not able to easily differentiate patient education from primary interventions. Second, the purpose of patient education was to empower patients toward self-management and prevention. Third, therapists used a patient-centered approach to decide upon content. Finally, each therapist used function or demonstration to assess the outcome of patient education interventions. The results of this study can be used to inform current practitioners, for future research and to identify theoretical underpinnings to support the practice of patient education in physical therapy.

Behavioral Patterns in Special Education. Good Teaching Practices.

Science.gov (United States)

Rodríguez-Dorta, Manuela; Borges, África

2017-01-01

Providing quality education means to respond to the diversity in the classroom. The teacher is a key figure in responding to the various educational needs presented by students. Specifically, special education professionals are of great importance as they are the ones who lend their support to regular classroom teachers and offer specialized educational assistance to students who require it. Therefore, special education is different from what takes place in the regular classroom, demanding greater commitment by the teacher. There are certain behaviors, considered good teaching practices, which teachers have always been connected with to achieve good teaching and good learning. To ensure that these teachers are carrying out their educational work properly it is necessary to evaluate. This means having appropriate instruments. The Observational Protocol for Teaching Functions in Primary School and Special Education (PROFUNDO-EPE, v.3., in Spanish) allows to capture behaviors from these professionals and behavioral patterns that correspond to good teaching practices. This study evaluates the behavior of two special education teachers who work with students from different educational stages and educational needs. It reveals that the analyzed teachers adapt their behavior according the needs and characteristics of their students to the students responding more adequately to the needs presented by the students and showing good teaching practices. The patterns obtained indicate that they offer support, help and clear guidelines to perform the tasks. They motivate them toward learning by providing positive feedback and they check that students have properly assimilated the contents through questions or non-verbal supervision. Also, they provide a safe and reliable climate for learning.

A Chronic Disease Management Student-Faculty Collaborative Practice: Educating Students on Innovation in Health Care Delivery.

Science.gov (United States)

Remus, Kristin E; Honigberg, Michael; Tummalapalli, Sri Lekha; Cohen, Laura P; Fazio, Sara; Weinstein, Amy R

2016-07-01

In the current transformative health care landscape, it is imperative that clinician educators inspire future clinicians to practice primary care in a dynamic environment. A focus on patient-centered, goal-oriented care for patients with chronic conditions is critical. In 2009, Harvard Medical School founded the Crimson Care Collaborative, a student-faculty collaborative practice (SFCP) network. With the aim of expanding clinical and educational opportunities for medical students and improving patient control of chronic disease (i.e., hypertension, obesity, and diabetes) in an innovative learning environment, in 2012, the authors developed a novel SFCP at their hospital-based academic primary care practice. In this SFCP, students learn to explore patient priorities, provide focused counseling and education, and assist patients with self-management goals during clinical visits. From 2012 to 2014, 250 student volunteers participated in the SFCP as clinicians, innovators, educators, and leaders, with between 80 and 95 medical students engaging each semester. Between January 2012 and March 2014, there were 476 urgent care or chronic disease management visits. Patients with chronic diseases were seen at least twice on average, and by 2014, chronic disease management visits accounted for approximately 74% of visits. Work is under way to create assessment tools to evaluate the practice's educa tional impact and student understanding of the current health care system, develop interdisciplinary care teams, expand efforts in registry management and broaden the patient recruitment scope, further emphasize patient engage ment and retention, and evaluate chronic disease management and patient satisfaction effectiveness.

What teacher educators consider as best practices in preparing pre ...

African Journals Online (AJOL)

This paper reports on an investigation into what teacher educators consider to be best practices in how to prepare pre-service teachers to effectively deal with the challenges of teaching Mathematics in multilingual contexts, and how what teacher educators consider as best practices inform their own classroom practice.

Considering "Nonlinearity" Across the Continuum in Medical Education Assessment: Supporting Theory, Practice, and Future Research Directions.

Science.gov (United States)

Durning, Steven J; Lubarsky, Stuart; Torre, Dario; Dory, Valérie; Holmboe, Eric

2015-01-01

The purpose of this article is to propose new approaches to assessment that are grounded in educational theory and the concept of "nonlinearity." The new approaches take into account related phenomena such as "uncertainty," "ambiguity," and "chaos." To illustrate these approaches, we will use the example of assessment of clinical reasoning, although the principles we outline may apply equally well to assessment of other constructs in medical education. Theoretical perspectives include a discussion of script theory, assimilation theory, self-regulated learning theory, and situated cognition. Assessment examples to include script concordance testing, concept maps, self-regulated learning microanalytic technique, and work-based assessment, which parallel the above-stated theories, respectively, are also highlighted. We conclude with some practical suggestions for approaching nonlinearity. © 2015 The Alliance for Continuing Education in the Health Professions, the Society for Academic Continuing Medical Education, and the Council on Continuing Medical Education, Association for Hospital Medical Education.

Narrative reflective practice in medical education for residents: composing shifting identities

Directory of Open Access Journals (Sweden)

Jean Clandinin

2010-12-01

Full Text Available Jean Clandinin1, Marie Thérèse Cave2, Andrew Cave21Center for Research for Teacher Education and Development, University of Alberta, Edmonton, Alberta, Canada; 2Department of Family Medicine, Faculty of Medicine and Dentistry, University of Alberta, Edmonton, Alberta, CanadaAbstract: As researchers note, medical educators need to create situations to work with physicians in training to help them attend to the development of their professional identities. While there is a call for such changes to be included in medical education, educational approaches that facilitate attention to the development of medical students' professional identities, that is, who they are and who they are becoming as physicians, are still under development. One pedagogical strategy involves narrative reflective practice as a way to develop physician identity. Using this approach, medical residents first write narrative accounts of their experiences with patients in what are called "parallel charts". They then engage in a collaborative narrative inquiry within a sustained inquiry group of other residents and two researcher/facilitators (one physician, one narrative researcher. Preliminary studies of this approach are underway. Drawing on the experiences of one medical resident in one such inquiry group, we show how this pedagogical strategy enables attending to physician identity making.Keywords: physician identity formation, residency

Peculiarities of the Application of Income Tax Standards by the Subsidiary Company in the Russian Accounting Practice

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Ermakova, Natalya A.; Gudshatullaeva, Elena M.

2016-01-01

The aim of this work is to analyze the application practice of accounting regulation provision of subsidiary company "Accounting of settlements on income tax" (AR 18/02) and correlation of methodology of formed indicators with standards of International Accounting Standards (IAS) 12 "Income taxes" at formation of the…

Traditional Vs. Contemporary Managerial/Cost Accounting Techniques Differences Between Opinions Of Educators And Practitioners

OpenAIRE

M. A. Ekbatani; M. A. Sangeladji

2011-01-01

From the mid 1980s, the start of new movements in the field of managerial/cost accounting, a gap has emerged between the opinions of academia and practitioners regarding the degree of usefulness of managerial/cost accounting techniques. It is believed that practitioners generally prefer managerial/cost accounting techniques which are simple, practical and economically applicable. On the other hand, many authors and academia believe that the traditional managerial/cost accounting techniques ar...

48 CFR 9903.302-3 - Illustrations of changes which meet the definition of “change to a cost accounting practice.”

Science.gov (United States)

2010-10-01

... which meet the definition of âchange to a cost accounting practice.â 9903.302-3 Section 9903.302-3 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS CONTRACT...

Organizing graduate medical education programs into communities of practice.

Science.gov (United States)

Bing-You, Robert G; Varaklis, Kalli

2016-01-01

Background A new organizational model of educational administrative support was instituted in the Department of Medical Education (DME) to better meet increasing national accreditation demands. Residency and fellowship programs were organized into four 'Communities of Practice' (CoOPs) based on discipline similarity, number of learners, and geographic location. Program coordinator reporting lines were shifted from individual departments to a centralized reporting structure within the DME. The goal of this project was to assess the impact on those most affected by the change. Methods This was a mixed methods study that utilized structured interviews and the Organizational Culture Assessment Instrument (OCAI). Eleven members of the newly formed CoOPs participated in the study. Results Three major themes emerged after review and coding of the interview transcripts: improved group identity, improved availability of resources, and increased opportunity for professional growth. OCAI results indicated that respondents are committed to the DME and perceived the culture to be empowering. The 'preferred culture' was very similar to the culture at the time of the study, with some indication that DME employees are ready for more creativity and innovation in the future. Conclusion Reorganization within the DME of residency programs into CoOPs was overwhelmingly perceived as a positive change. Improved resources and accountability may position our DME to better handle the increasing complexity of graduate medical education.

The Relevance of Business Law Education for Future Accountants: A New Zealand Perspective

Science.gov (United States)

McCourt, Alison; Low, Mary; Tappin, Ella

2013-01-01

The importance of business law education is emphasised by the fact that there is a compulsory commercial law topic in the academic requirements for a chartered accountants' programme of study. However, researchers over time have pointed out that there was a gap between the legal awareness and understanding expected of graduate accountants and the…

Research Courses in Education Leadership Programs: Relevance in an Era of Accountability

Directory of Open Access Journals (Sweden)

Rebecca M. Bustamante

2011-05-01

Full Text Available Master’s degree research course offerings of 72 university education leadership programs were examined to explore how relevant the courses were to the inquiry needs of practicing school leaders. Research course titles and descriptions were analyzed using content analysis. Findings revealed considerable variation in research course requirements, course titles, and course descriptions. Analysis of course descriptions indicated minimal emphasis on the research skills required for school improvement. Results also suggested a lack of consensus on the importance of developing research skills for school leaders across university education leadership programs. Implications for education leadership preparation programs are discussed with an emphasis on the need for further studies on the research skills required by practicing school leaders.

Making Philosophy of Science Education Practical for Science Teachers

Science.gov (United States)

Janssen, F. J. J. M.; van Berkel, B.

2015-04-01

Philosophy of science education can play a vital role in the preparation and professional development of science teachers. In order to fulfill this role a philosophy of science education should be made practical for teachers. First, multiple and inherently incomplete philosophies on the teacher and teaching on what, how and why should be integrated. In this paper we describe our philosophy of science education (ASSET approach) which is composed of bounded rationalism as a guideline for understanding teachers' practical reasoning, liberal education underlying the why of teaching, scientific perspectivism as guideline for the what and educational social constructivism as guiding choices about the how of science education. Integration of multiple philosophies into a coherent philosophy of science education is necessary but not sufficient to make it practical for teachers. Philosophies are still formulated at a too abstract level to guide teachers' practical reasoning. For this purpose, a heuristic model must be developed on an intermediate level of abstraction that will provide teachers with a bridge between these abstract ideas and their specific teaching situation. We have developed and validated such a heuristic model, the CLASS model in order to complement our ASSET approach. We illustrate how science teachers use the ASSET approach and the CLASS model to make choices about the what, the how and the why of science teaching.

Inclusive education: recipe book or quest. On diversity in the classroom and educational research

NARCIS (Netherlands)

Leeman, Y.A.M.; Volman, M.L.L.

2001-01-01

Teaching that takes into account the increasing range of differences between pupils is often called 'inclusive education'. The practice of inclusive education in The Netherlands is informed by educational research that has mainly produced 'recipes' for effective education with a view to academic

Online interprofessional health sciences education: From theory to practice.

Science.gov (United States)

Luke, Robert; Solomon, Patty; Baptiste, Sue; Hall, Pippa; Orchard, Carole; Rukholm, Ellen; Carter, Lorraine

2009-01-01

Online learning (e-learning) has a nascent but established history. Its application to interprofessional education (IPE), however, is relatively new. Over the past 2 decades the Internet has been used increasingly to mediate education. We have come past the point of "should we use the Internet for education" to "how should we use the Internet for education." Research has begun on the optimal development of online learning environments to support IPE. Developing online IPE should follow best practices in e-learning generally, though there are some special considerations for acknowledging the interprofessional context and clinical environments that online IPE is designed to support. The design, development, and deployment of effective online IPE must therefore pay special attention to the particular constraints of the health care worker educational matrix, both pre- and postlicensure. In this article we outline the design of online, interprofessional health sciences education. Our work has involved 4 educational and 4 clinical service institutions. We establish the context in which we situate our development activities that created learning modules designed to support IPE and its transfer into new interprofessional health care practices. We illustrate some best practices for the design of effective online IPE, and show how this design can create effective learning for IPE. Challenges exist regarding the full implementation of interprofessional clinical practice that are beginning to be met by coordinated efforts of multiple health care education silos.

Introductory Accounting Students' Motives, Expectations and Preparedness for Higher Education: Some Portuguese Evidence

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Teixeira, Cláudia; Gomes, Delfina; Borges, Janete

2015-01-01

In Portugal, the massive expansion and diversification of higher education has led to a large and diverse student population. This has impacted on the complexity of the higher education learning environment and has implications for the teaching and learning activities. Thus, the current study examines Portuguese introductory accounting students'…

Accounting and strategising

DEFF Research Database (Denmark)

Jørgensen, Brian; Messner, Martin

2010-01-01

This paper explores the relationship between accounting and strategy in a context that is characterised by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyse new product development (NPD) projects and the way...... in which decisions and practices concerning these projects are accounted for. Building upon a practice theory perspective, we find that actors account for the appropriateness of NPD practices not only or primarily on the basis of accounting information, but also by "strategising", i.e. by mobilising...... different strategic objectives to which these practices are supposed to contribute. We argue that this has to do with the ambiguous demands on NPD and the limits of calculability inherent in NPD design decisions. At the same time, accounting information is not necessarily irrelevant in such a case; it can...

The Role of the Patrimonial Result Account in Rendering Performance in the Secondary Educational Institutions

Directory of Open Access Journals (Sweden)

Daniela Vitan

2016-01-01

Full Text Available Through its tools, in particular through patrimonial result account, accounting gives information about the performance in the secondary educational institutions and beyond. In the work ”Informational valence regarding the role of the patrimonial result account in rendering performance at secondary educational institutions” it is presented an analysis model of the performance in the pre-university education institutions based on the economic-financial indicators. These indicator simply an analysis of the dynamics and structure of revenues, costs, results and enable the knowledge of the resource management in order to cover expenses from the revenue, their evolution and their total balance. The analysis was based on hypothetical data over a period of two years, and after this period it was determined that the institution has managed to maintain its level of efficiency in resource management.

Returns to nursing education: rural and nonrural practice.

Science.gov (United States)

Pan, S; Straub, L

1997-01-01

This study uses data from a national sample of registered nurses to compare earnings of nurses in rural and nonrural practice. The comparisons, conditioned by the nurses' education level, are analogous to the concept of "returns to human capital investment" used in labor economics. A general linear model is applied within a framework of labor economics analysis. Results show that nurses with more education receive less for their investment if they practice in rural areas. Work experience and employment setting are also related to lower annualized earnings for rural practice. One exception to the otherwise consistent findings is that returns to advanced practice nursing are higher in rural areas. Results and policy implications are discussed.

Cape Verde Report on the Observance of Standards and Codes : Accounting and Auditing

OpenAIRE

World Bank

2012-01-01

This Report on the Observance of Standards and Codes (ROSC) provides an assessment of the strengths and weaknesses of the existing financial reporting infrastructure that underpins financial accounting and auditing practices in Cape Verde. The assessment focuses on six pillars of financial reporting infrastructure: statutory framework, professional education and training, accountancy profe...

Practical strategies for nursing education program evaluation.

Science.gov (United States)

Lewallen, Lynne Porter

2015-01-01

Self-evaluation is required for institutions of higher learning and the nursing programs within them. The literature provides information on evaluation models and instruments, and descriptions of how specific nursing education programs are evaluated. However, there are few discussions in the nursing education literature of the practical aspects of nursing education program evaluation: how to get started, how to keep track of data, who to involve in data collection, and how to manage challenging criteria. This article discusses the importance of program evaluation in the academic setting and provides information on practical ways to organize the evaluation process and aggregate data, and strategies for gathering data from students, graduates, alumni, and employers of graduates. Copyright © 2015 Elsevier Inc. All rights reserved.

Practice management education during surgical residency.

Science.gov (United States)

Jones, Kory; Lebron, Ricardo A; Mangram, Alicia; Dunn, Ernest

2008-12-01

Surgical education has undergone radical changes in the past decade. The introductions of laparoscopic surgery and endovascular techniques have required program directors to alter surgical training. The 6 competencies are now in place. One issue that still needs to be addressed is the business aspect of surgical practice. Often residents complete their training with minimal or no knowledge on coding of charges or basic aspects on how to set up a practice. We present our program, which has been in place over the past 2 years and is designed to teach the residents practice management. The program begins with a series of 10 lectures given monthly beginning in August. Topics include an introduction to types of practices available, negotiating a contract, managed care, and marketing the practice. Both medical and surgical residents attend these conferences. In addition, the surgical residents meet monthly with the business office to discuss billing and coding issues. These are didactic sessions combined with in-house chart reviews of surgical coding. The third phase of the practice management plan has the coding team along with the program director attend the outpatient clinic to review in real time the evaluation and management coding of clinic visits. Resident evaluations were completed for each of the practice management lectures. The responses were recorded on a Likert scale. The scores ranged from 4.1 to 4.8 (average, 4.3). Highest scores were given to lectures concerning negotiating employee agreements, recruiting contracts, malpractice insurance, and risk management. The medical education department has tracked resident coding compliance over the past 2 years. Surgical coding compliance increased from 36% to 88% over a 12-month period. The program director who participated in the educational process increased his accuracy from 50% to 90% over the same time period. When residents finish their surgical training they need to be ready to enter the world of business

A preliminary survey of professionalism teaching practices in anatomy education among Indian Medical Colleges.

Science.gov (United States)

Karunakaran, Ilavenil; Thirumalaikolundusubramanian, Ponniah; Nalinakumari, Sheela Das

2017-09-01

Professionalism and ethics have gained widespread recognition as competencies to be fulfilled, taught, and assessed within medical education. The role of the anatomy course in developed nations has evolved over time and now encompasses multiple domains, including knowledge, skills, and the inculcation of professionalism and ethics. The Medical Council of India recently recommended the integration of professionalism teaching in undergraduate medical curricula. The authors investigated whether the initial orientation lectures and instructions given by faculty at the outset of undergraduate medical anatomy courses throughout India served a "hidden curriculum" regarding professionalism practices, and whether these orientation messages could serve as an early exposure to medical professionalism and ethics for medical students. An online survey was carried out among 102 anatomy faculty members across India requesting details about specific professionalism protocols and instructions regarding behavior in the dissection hall that are routinely given to preclinical students, as well as the importance that they placed on professional behavior. It was found that most faculty members regularly instruct students regarding expected behavior during the anatomy course, including dissection practices. These instructions stress attributes of professionalism like humanism, accountability, and honesty. However, there needs to be a more concentrated effort by educators to prohibit such unprofessional practices like dissection hall photography, and better information is required regarding biomedical waste disposal. Despite the absence of clear guidelines for professionalism teaching in medical education in India, the existing framework of anatomy education provides an opportunity to introduce the concept of professionalism to the first-year medical student. This opportunity may provide an early foundation for designing a professionalism-integrated curriculum. Anat Sci Educ 10: 433

Advantages of the Dental Practice-Based Research Network Initiative and Its Role in Dental Education

Science.gov (United States)

Curro, Frederick A.; Grill, Ashley C.; Thompson, Van P.; Craig, Ronald G.; Vena, Don; Keenan, Analia V.; Naftolin, Frederick

2012-01-01

Practice-based research networks (PBRNs) provide a novel venue in which providers can increase their knowledge base and improve delivery of care through participation in clinical studies. This article describes some aspects of our experience with a National Institute of Dental and Craniofacial Research-supported PBRN and discusses the role it can play in dental education. PBRNs create a structured pathway for providers to advance their professional development by participating in the process of collecting data through clinical research. This process allows practitioners to contribute to the goals of evidence-based dentistry by helping to provide a foundation of evidence on which to base clinical decisions as opposed to relying on anecdotal evidence. PBRNs strengthen the professional knowledge base by applying the principles of good clinical practice, creating a resource for future dental faculty, training practitioners on best practices, and increasing the responsibility, accountability, and scope of care. PBRNs can be the future pivotal instruments of change in dental education, the use of electronic health record systems, diagnostic codes, and the role of comparative effectiveness research, which can create an unprecedented opportunity for the dental profession to advance and be integrated into the health care system. PMID:21828299

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