scholarly journals BUSINESS MAJOR STUDENTS’ PERCEPTION TOWARDS BASIC ACCOUNTING COURSES IN HIGHER EDUCATION INSTITUTIONS OF OMAN

Author(s):  
Firdouse Rahman Khan ◽  
Hasan Ali Salim Al Mamari

Purpose: The objective of the study is to find out the areas in which the business students lack and to analyze the reasons for such lack of knowledge. Design/methodology/approach: For carrying out the research study, 160 students from various Higher Education Institutions (HEIs) in Oman studying accounting subjects were selected and a test was conducted with five identified areas of accounting – accounting concepts, application knowledge, accounting formulae, accounting methods, and decision making. After completion of the test, the results were shown, and the correct answer keys were explained. Subsequently, a questionnaire mentioning all the five areas and the difficulties faced therein were requested to be filled in by the respondents. Findings: The results of the empirical study reveal that the students assume that they are good at accounting but they lack knowledge of application, formulae usage, and decision making.  Practical Implications: It is confirmed that the concepts, methodologies, and techniques are not difficult but proper guidance and proper education methods through real-world examples might help towards creating interest among the students to improve their way of learning. Social Implications: The study has identified the areas where the students lack and helps the teachers to improve their methods of teaching and the students to improve their way of learning. Originality/value: No study has investigated before the accounting learning difficulties of business major students, and this study will help accounting educators to introduce and modify their teaching strategies.

2019 ◽  
Vol 9 (3) ◽  
pp. 319-328
Author(s):  
Ian Pepper ◽  
Ruth McGrath

Purpose The purpose of this paper is to evaluate the impact of an employability module, the College of Policing Certificate in Knowledge of Policing (CKP), on students’ career aspirations, their confidence and wish to join the police along with the appropriateness of the module. This will inform the implementation of employability as part of the College of Policing-managed Police Education Qualifications Framework (PEQF). Design/methodology/approach A three-year longitudinal research study used mixed methods across four points in time to evaluate the impact on students studying the employability module. Findings The research suggests that the employability-focussed CKP was useful as an introduction to policing, it developed interest in the police and enhanced the confidence of learners applying to join. Lessons learnt from the CKP should be considered during the implementation of the PEQF. Research limitations/implications The ability to generalise findings across different groups is limited as other influences may impact on a learner’s confidence and employability. However, the implications for the PEQF curriculum are worthy of consideration. Practical implications As the police service moves towards standardised higher educational provision and evolution of policing as a profession, lessons can be learnt from the CKP with regards to the future employability of graduates. Originality/value Enhancing the employability evidence base, focussing on policing, the research identified aspects which may impact on graduates completing a degree mapped to the PEQF. The research is therefore of value to higher education and the professional body for policing.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Francisco Elíseo Fernandes Sanches ◽  
Matheus Leite Campos ◽  
Luiz Eduardo Gaio ◽  
Marcio Marcelo Belli

Purpose Higher education institutions (HEIs) should assume their role as leaders in the search for a sustainable future. Consequently, such institutions need to incorporate sustainability into their activities. However, this needs to be done holistically and not with isolated and independent actions. Therefore, this study aims to develop a structure of sustainability action archetypes to help HEIs holistically incorporate sustainability in their strategies. Design/methodology/approach A systematic review of the literature was conducted focusing on the subject of sustainability in HEIs. Findings A structure of sustainability action archetypes for HEIs was proposed. Further, based on scientific literature, examples of actions were presented within each archetype. Practical implications This study provides HEI administrators and other organizations with a practical structure to enable the systemic incorporation of sustainability objectives and actions into institutional activities. Originality/value This study adapts the tool “sustainable business model archetypes” for a new purpose. This tool was initially developed to classify innovations of sustainable business models.


2019 ◽  
Vol 20 (3) ◽  
pp. 355-381 ◽  
Author(s):  
Eugénia Pedro ◽  
João Leitão ◽  
Helena Alves

PurposeThe purpose of this paper is to present an innovative operational proposal for measuring the intellectual capital (IC) of higher education institutions (HEIs) through a strategic prospective lens of analysis.Design/methodology/approachAfter providing a literature review on the methods for measuring IC that focuses on the organisational IC of HEIs, four case studies applied to Portuguese HEIs are presented, using a matrix of cross-referenced impacts – multiplications applied to a classification (MICMAC) approach.FindingsThe empirical findings reveal how human capital, structural capital and relational capital make up the core components and provide a fairly diversified list of the measurement indicators for the operational evaluation of the IC of HEIs.Practical implicationsIt contributes into the literature of strategic prospective analysis of HEIs by: analysing the measurement systems for the organisational IC interrelated with HEIs; identifying the key components to the organisational IC of HEIs and their respective measurement indicators; and draufting a new method for operationally implementing organisational IC through the systematic application of the components and indicators identified.Originality/valueThrough an innovative vision, the present study reconciles and systematically structures the methods already proposed by other authors before presenting an innovative operational approach and an alternative to the already existing methods. In addition, the structure of this proposal itself enables HEIs to choose from among the various indicators proposed for IC, correspondingly those that best align with the type of institution under evaluation.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Aashish Garg ◽  
Pankaj Misra ◽  
Sanjay Gupta ◽  
Pooja Goel ◽  
Mohd Saleem

PurposeSpiritual tourism is becoming a significant growth area of the Indian travel market, with more Indians opting to go on pilgrimage to popular religious cities. There are many spiritual destinations where some of this life's essences can be sought to enjoy harmony and peace. The study aims to prioritize motivators driving the intentions of the tourists to visit the spiritual destination.Design/methodology/approachThe current study applied the analytical hierarchical process, a multi-criteria decision-making technique, on the sample of visitors from all the six spiritual destinations to rank the motivational factors that drive the intentions of the tourist to visit a spiritual destination.FindingsThe study's results postulated that spiritual fulfillment motives and destination atmosphere are the top prioritized motivations, while destination attributes and secular motives emerged as the least prioritized.Practical implicationsThe research study provides valuable insights to the spiritual tourism industry stakeholders to target the tourists' highly prioritized motivations to augment the visits to a particular spiritual destination.Originality/valuePrevious research has explored the motivations and modeled their relationships with tourists' satisfaction and intentions. But, the present study has applied a multi-criteria decision-making technique to add value to the existing knowledge base.


2018 ◽  
Vol 10 (2) ◽  
pp. 163-182 ◽  
Author(s):  
Corey Allen Shank

Purpose The purpose of this paper is to examine whether business students deceive others more often than non-business students. Design/methodology/approach A cheap talk experiment and an ethics questionnaire are employed to examine the subject’s behavior. Fundamental differences, such as psychopathic personality, are used to examine their role in deceptive and unethical behavior. Findings The results show that business students deceive others for personal gain more often than non-business students when there is the most to gain; however, business students find deception committed by others as unethical. Business students exhibit more psychopathic tendencies compared to non-business students, including being more likely to fit the prototypical psychopath profile. This fundamental difference in psychopathy can help explain why individuals deceive others and behave unethically. Practical implications These results have important implications for the business industry and the design of policies. Originality/value Thus, this study endeavors to advance the literature on fundamental distinctions between those who work in high levels of organizations and how this fundamental difference impacts decision making.


2020 ◽  
Vol 22 (1) ◽  
pp. 120-137
Author(s):  
Muhammad Zahid ◽  
Haseeb Ur Rahman ◽  
Wajahat Ali ◽  
Muhammad Nauman Habib ◽  
Fazaila Shad

Purpose The integration of sustainability is more matured in the corporate sector. However, the topic received less attention in higher education institutions (HEIs). Therefore, this study aims to conceptualize an integration framework and proposes sustainability integration and implementation index in the HEIs. Design/methodology/approach The index was developed from previous literature. For the implementation of the index, three universities were selected. The required data collected from websites, internal documents and interviews with the high officials of these universities. Findings Sample universities have somehow inclination toward the broad agenda of sustainable development, but still, they lack integration, implementation and reporting of their sustainable practices. Moreover, the departments have positive and practical intent toward sustainability especially regarding the environment, designing curriculum, teaching, research activities and volunteerism. However, in assessment, the social and economic contributions of these universities revealed to be somewhat mild. The findings also evidenced heterogeneity among the sample institutions to follow the said agenda which reflects a lack of awareness and policy or a centralized or regulatory push from the top. Research limitations/implications The study is limited to three universities in Khyber Pakhtunkhwa, Pakistan. Hence, in the future, the framework and index may be tested in other universities of the country or region. Nevertheless, the study carries theoretical significance in the literature of sustainability. Practical implications The study has practical implications for academia, regulatory bodies and universities to integrate, implement and report sustainability in HEIs. Originality/value The study proposes and validates the sustainability integration and implementation index in HEIs. The index is unique and has originality or value particularly for HEIs of the developing countries.


2018 ◽  
Vol 31 (2) ◽  
pp. 226-246 ◽  
Author(s):  
Osama Al-Kurdi ◽  
Ramzi El-Haddadeh ◽  
Tillal Eldabi

Purpose The purpose of this paper is to help in providing a better understanding on knowledge sharing amongst academics in higher education institutions (HEIs). The aim of this study is realized by profiling existing literature to understand the determinants of knowledge sharing, research trends, theories, and future research opportunities. Design/methodology/approach After carefully examining the extant literature and by utilizing relevant academic-based research databases, a total of 73 papers published in peer-reviewed journals over the last decade were reviewed and analyzed using well-established systematic literature review methodology. Findings The adopted systematic review revealed that there are limited contributions in understanding knowledge sharing in HEIs when compared with other sectors. The review provides a number of avenues for future research including technological, cultural, organizational, and behavioral aspects at different levels. Practical implications This study helps in offering a focal point to senior management in HEIs for realizing the requirements for developing appropriate strategies and programs to promote knowledge sharing among academics and consequently enhance their institutions’ performance. Originality/value This study utilized Jesson et al. (2011) in presenting a comprehensive systematic review of knowledge sharing specifically in the context of HEIs. This paper offers some theoretical and practical insights on what contributes toward understating the determinates affecting knowledge sharing practices among academics.


2017 ◽  
Vol 25 (2) ◽  
pp. 224-236
Author(s):  
Stafford Alexander Griffith

Purpose The purpose of this paper is to show how higher education institutions in the Caribbean may benefit from the quality assurance measures implemented by the Caribbean Examinations Council (CXC). Design/methodology/approach The paper uses an outcomes model of quality assurance to analyse the measures implemented by the CXC to assure quality in its examinations. It considers how higher education institutions in the Caribbean can benefit from the approach to quality assurance used by that organization. Findings The paper suggests that there are several ways in which the quality assurance in higher education institutions may be improved by using an outcomes model which focuses on the centrality of the student experience by learning from the experiences of the CXC. Research limitations/implications The research uses a methodology of theoretical analysis, that is the selection and discussion of theoretical material and descriptive material, in a particular context, and considers their applicability for improving practice, in this case, in higher education institutions in the Caribbean. It therefore does not engage the collection and analysis of quantitative or qualitative data. Practical implications The paper suggests that quality assurance practices of higher education institutions in the Caribbean should take into account the lessons that may be learned from the quality assurance measures implemented by the CXC. Originality/value The paper calls attention to the need for higher education institutions to make the shift away from a purely institutional approach to quality assurance by adopting a more student-centred approach.


2020 ◽  
Vol 22 (1) ◽  
pp. 138-141
Author(s):  
Walter Leal Filho

Purpose This paper aims to outline the impact of the COVID-19 pandemic to universities and how they may react. Design/methodology/approach A description of the impact of the COVID-19 pandemic to higher education institutions is presented at different levels. Findings Even though the COVID-19 pandemic affects higher education institutions in many ways, there are some measures which may be undertaken to mitigate its impacts. Practical implications The measures suggested may assist universities at present, and in future recovery efforts. Originality/value The value of the paper resides on a multi-perspective analysis of higher education institutions can do, as part of the recovery efforts in face of the pandemic.


2018 ◽  
Vol 13 (2) ◽  
pp. 179-190 ◽  
Author(s):  
T.M. Wong

Purpose The purpose of this paper is to identify the teaching innovations that have been implemented in higher education institutions in Asia and the perspectives of educators on them. Design/methodology/approach Semi-structured interviews were conducted with 28 educators who were affiliated with 23 higher education institutions in ten Asian countries/regions. The interviews covered information about the teaching innovations of the participants’ institutions, the characteristics of the innovative practices and the participants’ views on them. The relationships between the characteristics of institutions and their teaching innovations were also examined. Findings The results showed that the teaching innovations included two main categories, namely, those which involved the use of advanced technologies and those which did not. The innovations that involved the use of advanced technologies were mainly from larger institutions, while the other category was mainly from smaller ones and had been practised for less than 1.5 years. Differences were also identified between the two categories in terms of the aims and importance of innovations, innovative features, the evaluation of innovations and improvements needed for them. Originality/value The results highlighted that technology is only one of the many aspects of teaching innovations, which is different from the view prevailing in the literature. They also suggested that differences in the scale of institutions (in terms of number of students) possibly influences the kind of teaching innovations adopted.


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