Suchergebnisse

ABSTRACTIn this essay, we draw from prior literature to suggest needed future research that may clarify and influence the value proposition of accounting education and professional credentialing. We recommend investigations that challenge educators to develop professional competencies more efficiently and effectively. In addition, we suggest research that examines the costs and benefits of obtaining an education in accounting, especially the costs associated with the 150-hour requirement for CPAs and differential tuition rates for accounting majors. Research is also proposed to address the possibility that certain costs and regulations create barriers to entry to the accounting profession, particularly for some socioeconomic groups.

The history of American education is a history of local control. Symbolized by the image of the one-room "little red schoolhouse", from our nation's beginnings, schools have been under the direction of local communities. Teachers were hired by local school boards, who paid their salaries and often provided housing and food as well. Curriculum was also set locally, although often through the choice of textbooks, or primers, that were the published work of various education "experts" from other places. Importantly, teachers were also fired locally. As a result, American education has long been quite sensitively calibrated to local outlooks, concerns and politics.

By its very nature ethnography is an emergent methodology. To be ethical the ethnographer needs to manage research ethics in-situ. This need to manage ethical dilemmas as they arise often comes into conflict with increased ethical regulation and procedures from ethics review boards that require the researcher to foresee ethical quandaries before data collection commences. These regulations can constrain the emerging purpose of the study, evolving means of data collection and multifaceted ways of interacting with participants that are seen as being the strengths of undertaking an ethnographic approach. The chapters in this volume problematise this tension and highlight the importance of managing ethics in-situ by reflecting on recently completed and current projects drawing out ethical dilemmas relating to data ownership, dissemination, representation, social justice and managing ethnographic studies in the midst of a global pandemic and Covid-19 lockdowns. Reflecting on these experiences of doing educational ethnography with children and young people, drawing on a diverse range of studies conducted in England, Scotland, South America, India, and the Basque Country, this volume argues that administrative and conceptual change is needed to ensure that ethics does not become a tick box exercise but that ethnographers commit fully to conscientiously managing ethics in-situ.

Work based learning (WBL), introduced in Vocational education and training (VET) system, promises to increase economic competitiveness and development of the knowledge-based economy in Latvia. WBL aims to provide knowledge and understanding regarding types of work in a chosen occupation, build specific competencies needed for work and motivate young people to acquire 21st Century skills for smoother transition from education to sustainable employment and development of their professional career. WBL is closely linked to life-long guidance at all stages of decision making: future occupation or workplace, upskilling or reskilling, acquisition of transferable skills or career management skills. Ensuring effective integration of life-long guidance with WBL three elements are essential: engagement before entering WBL programmes; achievement within WBL to encourage participation and successful completion; transition to work after graduating VET supported by personalised follow-up and on-going career support.WBL is a new approach for most European Union Member States (EU MS), ensuring a positive impact on employment perspectives for students by providing skills demanded by employers and an acceptable level of VET quality, allowing the VET graduate to find a job quickly or obtain a well-paid job. The European Quality Assurance Reference Framework for VET (EQAVET) is an EU instrument to improve the systems of Quality Assurance (QA) in VET, based on a quality cycle and on using performance indicators and self-assessment. EQAVET proposes indicators that could be utilized to monitor VET provision and for peer reviews between EU MS. Most indicators serve as VET performance indicators, however some characterize VET impact on the graduate's transition to work. Analysis of the positive and negative aspects of VET QA indicators could be the basis for development of WBL and support life-long learning strategies.