Portuguese Higher Education System and Bologna Process Implementation

This research aims to analyze the grown of the Portuguese higher education system, as well as the courses diversification, after the implementation of the Bologna Process in 2006. On the one hand, the Constitution of the Portuguese Republic of April 2, 1976, gives to all citizens a right to equal opportunities for school success and to access to the higher education. On the other hand, the Bologna Process aims to construct a European higher education area that establishes comparability, compatibility and coherence between the higher education system through the harmonization of academic degrees and the guarantee of quality in all the European institutions. Thus, methodologically, this research relied on a two-track approach. The first approach takes the form of a literature review, based in the legal regime of Portuguese and European higher education system. The second approach takes the form of an empirical research based on a descriptive statistical analysis, supported on the statistical information provided by Portuguese Ministry of Education and Science that shows the increases of the Portuguese’ qualifications and the courses diversification, after the implementation of the Bologna Process in 2006. Indeed, the research provides empirical evidence about the Portuguese higher education institutions engagement in the Bologna process

European Quality in Social Services: Aborgagem Teórica do Processo de Certificação

O objetivo principal desta investigação é percecionar o modelo European Quality in Social Services (EQUASS), bem como analisar os critérios para a certificação da qualidade no âmbito do EQUASS Assurance e os respetivos indicadores chave de desempenho. Como metodologia de investigação desenvolveu-se uma análise teórica relativa à revisão de literatura científica e de normativos legais para contextualizar os Sistemas de Gestão da Qualidade (SGQ), em geral, e o referencial EQUASS Assurance, em particular. Os resultados obtidos permitem concluir que a qualidade é uma importante estratégia encontrada para responder às exigências, quer a nível económico, quer a nível da sociedade. Deste modo, as organizações implementam SGQ de modo a conseguirem disponibilizar produtos e/ou serviços de qualidade que marquem a diferença em relação a outras organizações do mesmo setor

European Quality in Social Services: Contributo para a Eficácia e a Eficiência do Sistema de Gestão da Qualidade

O objetivo da investigação é analisar, melhorar e simplificar o processo de implementação do modelo European Quality Assurance in Social Services (EQUASS) na Casa de Saúde Bento Menni (CSBM – Portugal), para que a instituição obtenha a (re)certificação da qualidade dos serviços sociais (EQUASS Assurance). Metodologicamente usam-se duas abordagens complementares: a revisão bibliográfica, que visa dar visibilidade ao enquadramento teórico da investigação; e o caso de estudo que permite que o processo de melhoria contínua do SGQ possa ser desenvolvido com toda a dinâmica, monitorizando e avaliando o mapa de processos. Os resultados obtidos evidenciam que a CSBM necessita fazer uma abordagem sistemática a todas as ações que possam prejudicar a qualidade dos serviços e, consequentemente, comprometer a satisfação de todas as partes interessadas, para deter um SGQ com ações padronizadas e em conformidade com o referencial EQUASS Assurance

Information Technology in Education: Recent Developments in Higher Education

The purpose of this paper is to demonstrate the importance of recent developments of Information Technologies in Education (ITE), particularly in higher education, to answer students and teacher’s needs, according to the real time rapidity characteristics of the process of learning and teaching. The internet, mobile computing, social networks and many other advances in human communications have become essential to promote and boost education, technology and industry [1]. In this sense, the learning and the teaching process have to take such developments into account. As a consequence the teaching profession is evolving from an emphasis on delivering information to an emphasis on creating learning environments [2]. Indeed, the new challenges related with the integration of ITE into all aspects of the learning process require revising the traditional educational paradigms that have been prevailed for last years. Thus, on the one hand, the theoretical framework of this paper is based on literature about information technologies, in general, and information technologies in higher education, in particular. On the other hand, the empirical framework reflects the best practices in this field used in the Polytechnic Institute of Guarda (IPG, Portugal). The results of the paper show that the Higher Education Institutions (HEI) are facing new challenges, not only to promote an adequate education in each field of study to the students, but, also, to develop them with skills and knowledge required to leverage information technology effectively to the workplace on firms

Assessment and accreditation processes: Contribution to improve a quality assurance system of higher education in Portugal

The purpose of this paper is to contribute to the assessment and accreditation process of the Master in Integrated Management Systems (MIMS) offered by the Technology and Management Higher School of the Polytechnic Institute of Guarda (Portugal), in the past, now and in the future. In Portugal, the Agency for Assessment and Accreditation of Higher Education (hereinafter referred to as the A3ES) is the institution that has as mission to contribute to improving the quality of Portuguese higher education, through the accreditation and assessment processes of higher education institutions (HEI), in general, and their study programmes, in particular, ensuring the integration of Portugal in the European quality assurance system of higher education. The methodology of the paper takes the form of an editorial review and argument, based on the MIMS study programme undergone a formal assessment and accreditation process by an External Assessment Team, including foreign experts, who visited the HEI in order to produce a report supporting the resolutions of the assessment and accreditation process, ensuring the assessment of the study programmes quality. Thus, the paper evaluate the impact of main principles of the assessment and accreditation process: specificity of the Technology and Management Higher School of the Polytechnic Institute of Guarda and the type of teaching/learning; all stakeholders are asked to participate and their contribution is taken on board; and self-evaluation is a key element in the process. The paper provides an empirical research based on information to scholars in the interdisciplinary social field of research about the assessment and accreditation process of study programmes to ensure the integration of Portugal in the European quality assurance system of higher education. Indeed, the results of the paper prove that the MIMS programme is designed to train senior staff in integrated management systems, such as: Environment (ISO 14000), Quality (ISO 9000), Occupational Safety and Health (OHSAS 18000) and Social Responsibility (SA 8000; NP 4469-1). The students get the knowledge and skills, techniques and scientific information, necessary for develop the professional activity in these areas, and strengthen the capacity of analysis, planning, implementation and management control, individually or integrated, these systems, both mandatory (legally) as a volunteer. Other result show that the Master’s degree meets what is defined on the mission of the HEI, which is “to train highly skilled professionals with an entrepreneurial spirit and solid humanist bases, and contribute to the cultural, social and economic development of the region and the country through quality service training, supported by academic programmes with an appropriate educational model based on competence”. Another result of the paper demonstrate that the A3es have produce a positive report of the assessment process which had contribute to the highly skilled training that Technology and Management Higher School of the Polytechnic Institute of Guarda aspires by helping students to differentiate them from the market and be recognized for its contribution to regional development by economic and social promotion, as well as, the competence in the training it offers

Statutory Auditors: The Role of Women in Portugal

The purpose of this research is to discuss the role of women in the profession of statutory auditor, taking into account the Portuguese context. As David & Abreu (2010) state, the principle of gender equality and treatment in employment and occupation has acquired importance in our society, revealing itself as one of the pillars for a more competitive and cohesive society, as well as the transformation and modernization of economic and social structures

Socially responsible behaviour: Labour market in Portugal

New laws and changes related to the labour market, especially in the European Union context, have generally had positive effects, as they have also benefited economic, social and political development. Based on Portugal’s experience, these constant changes should be prevented as well as possible in order to better counter any negative consequences that might ensue. One of these consequences is critically examined and it is related with the fact that people do not want to work or want to work as little as possible. In such an environment, firms face a difficult labour problem. The facts and statistics justify the need for a proactive attitude in order stimulates people in both the public and private sector to work and develop skills has become urgent. Furthermore, since work is often a result of voluntary initiatives undertaken by individuals, the interventions undertaken by policymakers that promote social welfare and poverty eradication for a large majority of the population, can result in a disincentive

The new challenges for higher education institutions in consequence of new public audit

This research was carried out in order to investigate the new challenges for public audit in consequence of the recent public accounting changes, specifically the adoption in Portugal the International Public Sector Accounting Standards (IPSAS), because the New Public Management (NPM) implies a new model of public management, pursuing a public sector with more transparency and accountability (Hood, 1991; Dunleavy & Hood, 1994; Barzelay, 2001; Wiesel & Modell, 2014). Thus, the purpose of this research is to demonstrate the need to design strategies, principles and challenges to the courses offered by Higher Education Institutions (HEI), particularly the Bachelor of Accounting and the Master of Accounting of the School of Technology and Management of the Guarda Polytechnic Institute (in Portuguese, ESTG-IPG), to answer to job market of the public entities, in general, and students and teacher’s needs, in particular. On the one hand, as result of the entry into force on January 1, 2010 of Decree Law nº 158/2009 of 13 July (MFAP, 2009), which approved the new Portuguese Accounting Standards System for the private sector and revoked the Official Accounting Plan, approved by Decree Law nº 410/89 of November 21 (MF, 1989), Portugal adheres to the European model of the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB). On the other hand, the Official Plan of Public Accounting for the public sector, approved by Decree Law nº 232/97 of September 3 (MF, 1997), will adheres to the IPSAS issued by the International Public Sector Accounting Standards Board (IPSASB) in a near future. Methodologically, this research relied on a two-track approach. The first takes the form of an editorial review and argument, based on the Portuguese and European legal regime of accounting and auditing and the literature review. The second takes the form of a case study method involving a profound knowledge of the Bachelor of Accounting, approved by Order nº 13997/2012 of October 26 (IPG,2012), that revised the Order nº 21638/2006 of October 24 (IPG, 2006), and the Master of Accounting, approved by Order nº 14928/2011 of November 3 (IPG, 2011), that revised the Order nº 4351/2008 of February 19 (IPG,2008), of the ESTG-IPG

Educational performance on a global education marketplace: Comparative study

Nowadays, while considering the educational issues and the discussions and debates concerning the education, "knowledge society" has become the inevitable phrase. The knowledge and the knowledge society is a topic discussed nowadays more than ever, but it unfortunately does not mean that the knowledge gained value in society. On the question of whether knowledge is of economic value, i.e. does the society recognize it as a value, there is no definite answer. Creating a high level of human capital leads to an accelerated increase in educated population and the growth potential of a specific population. Universities on a global marketplace have potentially a pivotal role to play in the social and economic development of their regions. Main purpose of this paper is to investigate the perceptions of the main stakeholders of educational process, i.e. if students (n (Croatia)=134; n (Portugal)=366) differ among each other and measuring their satisfaction in two European countries: Croatia (January- March 2014) and Portugal (September-October 2014). Reliable and validated KVALIMETAR measuring instrument has been used to compare perception results among University stakeholders. The results show that Croatian and Portuguese higher education institutions have to accept several challenges made by students to improve the quality of the teaching and learning process. The aforementioned facts should be taken into account in the process of planning the future educational programs in order to improve the quality of education in Croatia and in Portugal in order to be competitive in a global educational marketplace and to meet the new demands of the modern business environment

Building bridges on accounting & finance through international partnership

Across the world, developing international partnerships enrich study at Universities and Polytechnics and it enables the international cooperation as the best way to promote sustainable development, complementing various programmes and initiatives between countries and Portuguese-speaking regions, which includes the International Programme for the Support of Research and Education through Mobility teacher and student International - Pro-Mobility International, Notice CAPES / AULP nº 033/2011 of CAPES of Ministry of Education of Brazil. Indeed, this research is supported in a strong partnership between four Higher Education Institutions (HEI), such as: Polytechnic Institute of Guarda and Beira Interior University (Portugal), Presbyterian Mackenzie University (Brazil) and Mindelo University (Cabo Verde). This is an innovative project that joins students and professors from HEI to build an international partnership. In this particularly case, the establishment of alliances that represents the of students and professors interests in promoting good practices of corporate governance and accountability in developed and emerging countries. Thus, the development of networks connected to mobility and research projects are an effective tool to outline a policy of scientific development, with the respective transfer of knowledge to the company. The methodology of the research will be based on collecting and reviewing accessible information about higher degree study programmes in Portugal, Brazil and Cabo Verde, in particularly, (1) the curriculum design and skills and knowledge; (2) the integrated timetable and each syllabus; and (3) the definition of outcomes and results. The data will be collected from the websites of each HEI to understand the design of the courses to assess the skills and experience to prepare students to competitive job market. This network was design to encourage students to focus on practical experience of the business and ensure the entrepreneurship of their applied project and professional practices. The main results show that the importance on a partnership of the common language, ie, Portuguese. Another result is the scientific area of study based on the international accounting standards promoted by international Accounting Standards Board (IASB) then students and professors increase the knowledge and competences in this scientific area. At the same time, the distinctiveness and quality of research will engage several students to actively promote a new range of opportunities for their future life. Also, the research developed by professor’s focus on the accounting and management degrees as a new trend to education and globalization. Working with an international network of experts and IES lies beyond the scope of this research, but are undoubtedly important and deserves future attention