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Abstract. In this article we present findings from focus
groups (FGs) consisting of academics and practitioners in
the higher education (HE) field from different parts of the
world, who debated their perceptions of the current state
of the art in the HE field. The main findings, which call for
further research, as well as activities of academics, practitioners
and policymakers at various levels, are as follows: 1)
there is a gap between basic academic research and applied
research (with the latter often not meeting the appropriate
conceptual level), which needs to be closed; 2) this gap is
expressed also in the global context of the HE field; 3) multidisciplinarity,
interdisciplinarity, transdisciplinarity, methodological
quality of both basic and applied research need
to be developed and 4) scholars', practitioners' and governments'
(policymakers') responsibilities need to be addressed.
Keywords: higher education (HE), research, academics,
practitioners, government, policy

Članek poskuša konceptualizirati odnos med individualnim (stro-kovnim) in strukturnim v obdobju razmeroma korenitih sprememb v družbi. Izzivalna in razkrivajoča dialektika takih odnosov je analizirana s kombinacijo avtoetnografskih razmislekov, ob naslonitvi na arhivske dokumente, ki prikazujejo spremembe v delovanju strokovnega sveta v državi, ki je doživela tri temeljne miroljubne prehode in se tudi spopadla z njimi: prehod iz samoupravnega socialističnega gospodarstva v tržno gospodarstvo, prehod iz enopartijskega socialističnega sistema v repre-zentativno liberalno demokracijo in prehod iz republike, ki je bila del zvezne države, v neodvisno državo. Strokovni svet Socialistične republi-ke Slovenije (takrat še del Socialistične republike Jugoslavije), pozneje preimenovan v Strokovni svet Republike Slovenije (takrat že liberalna demokracija s tržnim gospodarstvom in z neodvisno državo), lahko slu-ži kot primer produktivnega prepletanja individualnega (strokovnega) in strukturnega pri oblikovanju in izvajanju preobrazbe izobraževalnega sistema. Kontekstualizirani prikaz in ocena premikov, ki so skupaj pri-pomogli k nastanku neodvisne države in njenega oblikovanja izobraže-valnega sistema, opisuje zapletenost in pomen refleksivnega upravljanja v času tranzicije, ki sama po sebi v ospredje postavlja vrsto pomembnih vprašanj ter vabi in podpira spremembe v izobraževalnem sistemu. Ta-kšne priložnosti država in njeni edukatorji ne bi smeli zamuditi. ; This article attempts to conceptualise the relationship between the indi-vidual (professional) and the structural in a period of relatively radical changes in society. The challenging and revealing dialectic of such rela-tions is analysed through the combination of auto-ethnographic reflec-tions and archival documents showing the changes in the functioning of a council of experts in a country that experienced and coped with three fundamentally peaceful transitions: the transition from a self-managed socialist economy to a market economy, the transition from a one-party socialist system to a representative liberal democracy, and from a re-public that was part of a federal state to an independent state. The Ex-pert Council of the Socialist Republic of Slovenia (then still part of the Socialist Republic of Yugoslavia), later renamed the Expert Council of the Republic of Slovenia (at that time a liberal democracy with a mar-ket economy and an independent state), can serve as an example of the productive intertwining of individual (expert) and the structural in the formulation and the implementation of the functional transformation of the educational system. The contextualised account and assessment of the shifts that together helped bring about the independent state and its education system formation outlines the complexity and importance of reflexive governance in the times of transition, which, in itself, brings to the fore a number of relevant issues and invites and supports change in the educational system. Such an opportunity should not be missed by the country and its educators.

This issue focuses on the digitalisation of education and on utilising technology in teaching and learning. This is not a new topic for the magazine – and with good reason. Both in theory and practice, incorporating ICT into education is a constantly developing field and process; new knowledge and developments are introduced into the practice of teaching more quickly than they are into various official strategies. "Digital transformation" is a term used in politics and at the decision-making level to describe the various processes and recommendations to governments about incorporating technology use in schools. Recently, these processes have been guided by the European Commission's (2021) Digital Education Action Plan. In this and similar strategies, it is important to distinguish between the processes of "digitisation", "digitalisation" and "digital transformation" (Schmidt & Tang, 2020). ; Tokratna tematska številka Andragoških spoznanj se posveča digitalizaciji izobraževanja in vključevanju sodobnih tehnologij v procese učenja. To temo smo v reviji že večkrat obravnavali – z razlogom. Uvajanje IKT v izobraževalni proces je namreč področje in proces, ki se nenehno razvija – teoretsko, pa tudi v praksi –, spoznanja pa se hitreje kot v različne strategije vpeljujejo kar v samo prakso poučevanja. »Digitalna preobrazba« je pojem, s katerim se predvsem na politični, odločevalski ravni opisujejo različni procesi in priporočila vladam glede vključevanja tehnologije v šole. V zadnjem času te procese usmerja zlasti Akcijski načrt za digitalno izobraževanje, ki ga pripravlja Evropska komisija (2021). V tej in podobnih strategijah je treba ločevati med procesi »digitizacije« (angl. digitisation), digitalizacije in pa »digitalne preobrazbe« (Schmidt in Tang, 2020).

V svetu in pri nas se vse pogosteje pojavljajo nove in sofisticirane oblike gospodarske kriminalitete, ki vsebujejo tudi elemente oziroma prvine s področja računovodstva. Predvsem v ZDA se kot odgovor na te težave že nekaj časa pojavlja forenzično računovodstvo, medtem ko je v Sloveniji to področje relativno novo in še ne uveljavljeno. Gre za specializirano vejo na področju računovodstva, katere smoter je v prvi vrsti preprečevanje, odkrivanje in dokazovanje (računovodskih) kaznivih dejanj ter preiskovanje poslovne zanesljivosti fizičnih oseb ali organizacij. V magistrskem delu je podrobno predstavljeno področje forenzičnega računovodstva in različne oblike njegovega delovanja, pri čemer je bistvena uporabna vrednost te dejavnosti pri odkrivanju in preiskovanju gospodarskih oziroma računovodskih kaznivih dejanj. Analizirani so številni vidiki, od same metodologije forenzičnega računovodstva, do strokovno-kadrovskega vidika, kjer je med drugim pojasnjena in poudarjena razlika med forenzičnim računovodjo in revizorjem. Nadalje je poudarek na možnostih izobraževanja s področja forenzičnega računovodstva v ZDA in Sloveniji, pri čemer smo izvedli tudi primerjalno analizo edinega slovenskega študijskega programa forenzičnega računovodstva, ki se izvaja na Visoki šoli za računovodstvo, in ameriškega modela, ki je bil narejen na Univerzi West Virginia v ZDA. Kljub temu, da v ZDA obstaja okoli 420 izobraževalnih institucij, ki ponujajo vsebine s področja forenzičnega računovodstva ter 96 specializiranih študijskih programov forenzičnega računovodstva, smo ugotovili, da je slovenski (magistrski) študijski program ustrezno in kakovostno zasnovan. ; In the world and as well in our country, there seems to be an increase of new and sophisticated forms of economic crime, that also contain elements from the field of accounting. Especially in the USA, as an answer to these issues, for some time now, appears forensic accounting, while in Slovenia this field is relatively new and not yet established. It is a specialized branch of accounting which aim is primarily to prevent, detect and prove the financial crimes and investigate business reliability of individuals or organizations. In the thesis we presented in detail the field of forensic accounting and various forms of its operation, whereby it is essential to understand the practical value of this activity in detecting and investigating economic and financial crimes. We analyzed many aspects of forensic accounting, from methodology to human resource perspective, where among other things, the difference between forensic accountant and auditor is explained and emphasized. Furthermore, the emphasis was on identifying the learning opportunities in the field of forensic accounting in the USA and Slovenia. In doing so, we also performed a comparative analysis of the only Slovenian study program of forensic accounting, which is carried out at the College of accounting and the US model, which was produced at the University of West Virginia in the USA. Despite the fact, that in the USA, there are about 420 educational institutions offering contents in the field of forensic accounting and 96 specialized study programs of forensic accounting, we can say that the Slovenian (MA) study program is designed in an adequate and high-quality manner.

The study examines some recent developments in Hungarian higher education funding with some historical and international outlook. Its purpose is to present the causes of the anomalies that we are experiencing today (such anomalies include, for example, new institutional indebtedness and their central support, as well as instructor layoffs at some universities, and a sudden increase in tuition fees). The anomalies are surprising because, according to the government, the introduction of the Chancellor's system was successful in consolidating higher education. The paper states that the last ten years of Hungarian higher education were characterized by the transformation of the financing system, in addition to the reduction of state resources. In international comparison, the government support for domestic higher education compared to GDP is significantly below the average of developed countries. The government tried to deal with institutional management difficulties and indebtedness with the introduction of the Chancellor's system. (which drastically reduced autonomy), and by providing ad hoc, hand-guided cash grants. However, the financial condition of the institutions is permanently bad, which is obviously at the expense of quality, as the institutions are forced to dismiss older and more experienced trainers, and the conditions of education also deteriorate. Without widening public resources and widening economic freedom, the situation will continue to deteriorate. It is becoming increasingly evident that the idea of a government strategy to make Hungarian higher education institutions world-class is unrealistic. ; A tanulmány a hazai felsőoktatás-finanszírozás néhány újabb történését vizsgálja meg, némi történelmi és nemzetközi kitekintéssel. Célja bemutatni azt, hogy a napjainkban tapasztalható anomáliák – mint például az újabb intézményi eladósodások és azok központi kisegítése (miközben a kancellári rendszer bevezetésével állítólag sikeres volt a felsőoktatás konszolidációja), elbocsátások egyes tudományegyetemeken, hirtelen tandíjemelés – mire vezethetők vissza. Az írás megállapítja, hogy a hazai felsőoktatás elmúlt tíz évét az állami források beszűkülése mellett a finanszírozási rendszer átalakulása jellemezte. Nemzetközi összehasonlításban a hazai felsőoktatás kormányzati forrásai (az állami támogatások aránya a GDP-hez viszonyítva) jelentősen elmaradnak a fejlett országok átlagától. A mindezek nyomán kialakult intézményi gazdálkodási nehézségeket a kormány a kancellári rendszer bevezetésével – s ezzel együtt a gazdasági autonómia radikális és az akadémiai (oktatási és kutatási) autonómia vele járó nem jelentéktelen korlátozásával –, valamint eseti, kézzel vezérelt konszolidációs pénzosztogatással próbálta kezelni. Az intézmények kondicionális helyzete azonban tartósan rossz, ami nyilvánvalóan a minőség rovására megy, hiszen az intézmények az idősebb és tapasztaltabb oktatók elbocsátására kényszerülnek, és az oktatás feltételei is romlanak. Félő, hogy az állami források bővülése és a gazdálkodási szabadság kiszélesítése nélkül a helyzet tovább romlik. Egyre nyilvánvalóbban irreálissá válik a kormányzati stratégiának nevezett anyag azon célkitűzése, amely szerint minden magyar felsőoktatási intézmény világszínvonalú kell legyen azokban a diszciplínákban, amelyek a saját kiemelt területéhez tartoznak.