43 research outputs found

    Changes in higher education and valuing the job: The views of accounting academics in Australia

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    In a previous article (Bellamy et al., 2003), the authors reported on survey research that investigated reasons why academics from business disciplines enter and remain in academia, and the conditions they deem necessary to creating ideal work satisfaction. For both entering and remaining, as well as in achieving ideal work satisfaction, the most important factors were found to be autonomy and flexibility, with teaching and research the next most important factors. In a subsequent analysis of the data, reported in this article, the authors identify and explore significant differences between accounting academics and other business academics in the relative importance placed on these key factors. The findings may be used to inform policy makers and university administrators of the importance of discipline differences when identifying key factors for recruitment and retention of accounting academics specifically, and business academics generally

    Towards a global model of accounting education

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    Purpose - The purpose of this paper is to examine the accounting education systems in three countries - Australia, Japan and Sri Lanka - to inform the development and testing (by application) of a Global Model of Accounting Education

    The rationale of opportunistic bilateral salpingectomies (OBS) during benign gynaecological and obstetric surgery : a consensus text of the Flemish Society of Obstetrics and Gynaecology (VVOG)

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    Ovarian cancer (OC), is a disease difficult to diagnose in an early stage implicating a poor prognosis. The 5-year overall survival in Belgium has not changed in the last 18 years and remains 44 %. There is no effective screening method (secondary prevention) to detect ovarian cancer at an early stage. Primary prevention of ovarian cancer came in the picture through the paradigm shift that the fallopian tube is often the origin of ovarian cancer and not the ovary itself. Opportunistic bilateral salpingectomy (OBS) during benign gynaecological and obstetric surgery might have the potential to reduce the risk of ovarian cancer by as much as 65 %. Bilateral risk-reducing salpingectomy during a benign procedure is feasible, safe, appears to have no impact on the ovarian function and seems to be cost effective. The key question is whether we should wait for a RCT or implement OBS directly in our daily practice. Guidelines regarding OBS within our societies are therefore urgently needed. Our recommendation is to inform all women without a child wish, undergoing a benign gynaecological or obstetrical surgical procedure about the pro’s and the con’s of OBS and advise a bilateral salpingectomy. Furthermore, there is an urgent need for a prospective registry of OBS. The present article is the consensus text of the Flemish Society of Obstetrics and Gynaecology (VVOG) regarding OBS

    The Impact of Personality Traits Towards the Intention to Adopt Mobile Learning

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    Mobile devices have become increasingly more common in the digitally connected world. Mobile learning as a model of e-learning refers to the acquisition of knowledge & skills utilizing mobile technologies. The aim of this study is to identify the extrinsic influential factors for the adoption of mobile learning. This study proposes the use of an extended technology acceptance model (TAM) theory that includes variables of personality traits such as perceived enjoyment and computer self-efficiency. The participants of this study were 351 students at University Technology Malaysia who had experiences in e-learning. The study found that perceived usefulness as an extrinsic factor has the highest influence on students’ intention to adopt mobile learning through an investigation of technology acceptance toward mobile learning. Personality traits such as perceived enjoyment and self-efficacy have impact on behavior intention to adopt mobile learning

    When will academics learn about quality?

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    Previous research provides evidence of grassroots academics adopting a variety of behaviours in response to quality-led change initiatives in higher education. Although administrators may seek answers to the question 'when will academics learn about quality?', perhaps there is a need to address a more fundamental question: 'How do academics conceive quality in higher education?'

    Addressing the basics: Academics' view of the purpose of higher education

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    A number of changes have occurred in the higher education sector under the auspices of quality and quality improvement. Much of this change has resulted in a compliance-driven environment (more measures, more meetings, more form-filling and less time for the core activities of teaching and research). It is an environment that seeks to assure all and sundry of the quality of academic programs. Anecdotally, many academics are not convinced that the current systems do, indeed, assure quality. The reasons for this may be many and varied. One suggestion is that differences in perceptions about the purpose of higher education inevitably lead to differences in the definition of quality itself and consequently, differences in systems designed to assure that quality. Understanding what academics think about the purpose of higher education may provide some clues about how they consider quality should be defined. In this research, the focus is on the views of academic accountants in Australia, defined as: academics whose main discipline area is accounting and who are involved in accounting education at an Australian university. The findings of this research show that the respondent group do, in fact, view the purpose of higher education currently promoted in their schools/departments differently from the purpose that they consider ought to be promoted. Such fundamental differences have the potential to influence the motivation and effectiveness of staff undertaking core activities in Australian universities. In addition, articulating the views of this important stakeholder group also has the potential to ensure that their views are considered in the discussions around purpose, quality and performance measures in higher education - all of which impact on the working lives of academic accountants in Australian universities

    Using a systems approach to promote the value of teaching and learning leadership at the school level

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    The professional accountant of the future: never mind the quality check the look!

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    The Accounting Professional of the Future: Never Mind the Quality, Check the Look!

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    Recent corporate collapses and evidence that questions the ability of accountants/auditors to discharge their duties in the public interest, has seen increasing concern expressed by some writers about the future of the accounting profession. The objective of this paper is to examine the relationship between employers’ expectations of the attributes of graduates and society’s expectations that accountants will act in the public interest. The study is based on legitimacy theory which indicates that society confers an organisation’s legitimacy when the entity’s value system is congruent with the value system of the larger social system. The changes in the attributes of accountants that are valued in the workplace increase the risk of severing the social contract between the organisation and society. Evidence from in-depth interviews with employers of accounting graduates indicates that they are looking for those who ‘fit the culture’ and have the ability to ‘market’ the firm to clients. This is in preference to the accounting graduate who may be a towering intellect but does not have the right ‘look’. Succumbing to employer calls for graduates with highly developed generic skills at the expense of technical proficiency has the potential to substantially change the accounting education curriculum and diminish the integrity and importance of discipline knowledge. It is in the interests of all stakeholders to carefully and thoughtfully discuss and debate the complex issues that accompany change of this nature to ensure a suitable balance is achieved

    Evidencing learning outcomes: a multi-level, multi-dimensional course alignment model

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    This conceptual framework proposes a multi-level, multi-dimensional course alignment model to implement a contextualised constructive alignment of rubric design that authentically evidences and assesses learning outcomes. By embedding quality control mechanisms at each level for each dimension, this model facilitates the development of an aligned curriculum. The use of rubrics is a crucial theme for many higher education institutions owing to the binding requirement by universities to provide evidence to quality assurance agencies. The success of evidencing learning outcomes through rubrics, however, is only one piece of the puzzle. The other is the contextualised constructive alignment of intertwined factors. Despite the significance of embedding these factors, there has been little, if any, systematic framework in this area. The two key instrumental forces underpinning the conception of this model are: seeking external accreditation and the implementation of programme enhancement thus realising the strategic agenda for an Australian university. © 2015 Taylor & Franci
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