821 resultados para Accounting Education


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In nation states and regions including Australia, Hong Kong, other countries of Asia, the European Economic Community and elsewhere, Civics and Citizenship education (CCE) is a contested concept. The development of The Australian Curriculum is providing a national opportunity for educators to rethink curriculum priorities and to decide on new emphases for learning in Australian schools, but policy documents have emphasized the importance of CCE for all young Australians. In this paper we discuss the notion of citizenship education as ‘national education’ in Australia. We suggest that while the development of CCE in Australia does include elements of ‘national education’, the new curriculum provides an opportunity to frame the civil, political and social components of CC for young Australians in ways that include local, national and global understandings. We argue that CCE should broaden young peoples’ world views and their passion and capacity to express their own identity, so they can be active and engaged citizens in diverse communities that include their own communities, the nation and beyond.

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Since 2000 there has been pressure on education systems for develop in students a number of competences that are described as generic. This pressure stems from studies of the changing nature of work in the Knowledge Society that is now so dominant. The DeSeCo project identified a number of these competences, and listed them under the headings of communicative, analytical and personal. They include thinking, creativity, communication skills, knowing how to learn, working in teams, adapting to change, and problem solving. These competences pose a substantial challenge to the manner in which education as a whole, and science education in particular, has hitherto been generally conceived. It is now common to find their importance acknowledged in new formulation of the curriculum. The paper reviews a number of these curriculum documents and how they have tried to relate these competences to the teaching and learning of Science, a subject with its own very specific content for learning. It will be suggested that the challenge provides an opportunity for a reconstruction of the teaching and learning of science in schools that will increase its effectiveness for more students.

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Over the past several decades, policy has become increasingly global. In economics, for example, policy has followed the so-called Washington Consensus of privatization, liberalization, and deregulation. In education, global policy has included the proliferation of strategies including standardized testing, paraprofessional teachers, user fees, and privatization. There are many problems with these neoliberal policies. Foremost among them, is the havoc they wreak on the lives of so many children and adults. Poverty, inequality, and myriad associated problems have reached new heights in this neoliberal era. Moreover, these policies have been adopted uncritically and alternative policies have been ignored, which leads to our focus here.

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Because professions seek graduates who can 'collaborate, share skills and knowledge, and communicate' (Kruck and Reif, 2001, p 37), it is important that university graduates are not equipped solely with the content knowledge of their discipline, but also with prospective employment skills. Furthermore, when students 'interact more in positive ways with their teachers and peers, they gain more in terms of essential skills and competencies, such as critical thinking, problem~solving [and] effective communication' (NSSE, 2000, p 2)./n this way, peer assisted fellowing has the potential to enhance students' professional development, and provide the social inclusion and engagement necessary for effective learning. This session describes two peer assisted learning models embedded within first year QUT Faculty of Law units. Through a partnership between teaching staff, student mentors and mentees, the models aim to facilitate student socialisation whilst supplementing understanding of substantive law with the development of academic and work·related skills. Mentor and mentee perceptions, and program implications, are considered.

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In this chapter we make assumptions about the primary role of education for the life of its beneficiaries and for society. Undoubtedly, formal education plays an important role in enhancing the likelihood for participation in future social life, including enjoyment and employment, by the student as well as the development of the well being of society in general. Similarly, education is often seen as a main means for intergenerational transmission of knowledge and culture. However, as Dewey (1916) argues, in liberal societies, education has the capacity of enhancing democratic participation in society that goes beyond passive participation by its members. One can argue that the achievement of the ideals of democracy demands a free and strong education system. In other words, while education can function as an instrument to integrate students into the present society, it also has the potential to become an instrument for its transformation by means of which citizens can develop an understanding of how their society functions and a sense of agency towards its transformation. Arguably, this is what Freire (1985) meant when he talked about the role of education to “read and write” the world. A stream of progressive educators (e.g., Apple (2004), Freire, (1985), Giroux (2001) and McLaren (2002)) taught us that the reading of the world that is capable of leading into writing the world is a critical reading; i.e., a reading that poses “Why” questions and imagines “What else can be” (Carr & Kemmis, 1987).

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Grenada’s New Jewel Movement, led by Maurice Bishop, was the first indigenous political grouping in the history of the English-speaking Caribbean to overthrow an existing government by armed force. Yet most of the four and a half years of the Revolution (1979-83) were characterized by considerable popular support for the new People’s Revolutionary Government before it came to it’s tragic, unexpected and shocking end in October 1983. Social, economic and political change seems possible in the 1970s and ‘80s. People in newly decolonizing countries were encouraged by the beginnings of the Non-Aligned Movement of Third World nations demanding new international economic order that would win them some economic justice after the ravages of colonialism. People also saw that some radical regimes, such as that led by Michael Manley in Jamaica and the Sandinistas in Nicaragua, were articulating and implementing basic rights that held the promise of countering the social and political oppression that they had endured throughout the centuries of colonial history. A majority of Grenadians committed themselves to fighting by the side of the People’s Revolutionary Government for such new goals. This chapter will analyse how the Grenada Revolution reconceptualised the education, planned new goals, and implemented bold new educational policies. It will discuss the extent to which the government and people were able to reshape education as a tool for national reconstruction and the raising of national consciousness.

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The Capacity to Share is the first book to document how Cubans share their highly developed educational services with other low-income states, especially those in Africa, Latin America, and the Caribbean. A variety of international and Cuban authors break new ground in presenting this research. They investigate the experiences of people who have studied in Cuba on scholarships from the Cuban government, the implications for their home countries, and the work of Cuban teachers and administrators to support education in other countries. The authors discuss how the Cuban "solidarity" approach prioritizes global educational cooperation for mutual support, rather than imposing conditional aid. The book offers original and unusual insights into issues of culture, education, aid, development, and change as they relate to low-income states.

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The Capacity to Share is the first book to document how Cubans share their highly developed educational services with other low-income states, especially those in Africa, Latin America, and the Caribbean. A variety of international and Cuban authors break new ground in presenting this research. They investigate the experiences of people who have studied in Cuba on scholarships from the Cuban government, the implications for their home countries, and the work of Cuban teachers and administrators to support education in other countries. The authors discuss how the Cuban "solidarity" approach prioritizes global educational cooperation for mutual support, rather than imposing conditional aid. The book offers original and unusual insights into issues of culture, education, aid, development, and change as they relate to low-income states.

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A review is provided of major contributions in social and environmental accounting literature focusing on the issues of developing countries. The review of prior research shows that the major contributions have been related to the motivations for social and environmental disclosure. However, other important research areas such as ethical/accountability issues and how to cost externalities which have already been considered within the developing country context. Contemporary social and environmental issues such as climate change and greenhouse gas emissions affecting the global community also appear to be key issues of research to scholars in both developed and developing countries. Finally, some future research directions are identified.

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Purpose – The aim of this study is to elicit accountants’ perceptions regarding corporate social and environmental accounting and reporting practices in a developing country such as Bangladesh. Design/methodology/approach – Members of the Institute of Chartered Accountants of Bangladesh (ICAB) were surveyed to determine their perceptions on issues pertaining to social and environmental accounting and reporting practices in Bangladesh. Findings – Whilst the findings show that accountants have positive attitudes toward corporate social and environmental accounting, progress is limited, with the absence of ICAB in making any noticeable effort to develop such practices. Research implications – Unlike prior studies, the implications of this study suggest that without international influence, it is less likely that institutional forces in Bangladesh (ICAB and the government) would be effective in dealing with social and environmental accounting and reporting issues. Originality/value – While prior studies advocate proactive roles of the accounting profession, this study argues that proactive roles are less likely to prevail in the context of Bangladesh without direct intervention from institutional and regulatory authorities in the international arena.