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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.

Predmet magistrskega dela se nanaša na analizo stanja internacionalizacije visokega šolstva v Sloveniji in postopke vpisa tujih študentov oziroma procesne ovire pri vpisovanju tujcev iz tretjih držav (npr. vpisni roki, presoja dokazil ali (ne)sodelovanje med organi). Ključne ugotovitve na podlagi kvantitativnih metod, kjer sem analizirala javne statistične podatke, in kvalitativnih metod z analizo zakonodaje in s polstrukturiranimi intervjuji, so, da obstaja dokaj velika nekompatibilnost postopkov med univerzami, Ministrstvom za zunanje zadeve v povezavi z upravnimi enotami ter Ministrstvom za izobraževanje, znanost in šport in pri pridobivanju dovoljenj za začasno prebivanje v času študija pri tujcih iz tretjih držav. Opravljena je bila tudi mednarodna primerjava s Finsko, ki kaže visoko ciljno usmerjenost v internacionalizacijo in je enako kot Slovenija članica EU. Skozi raziskavo so bile potrjene podane izhodiščne hipoteze. Internacionalizacija za vse deležnike prinaša koristi. Toda rokovnik vpisnih opravil šolskega ministrstva in univerz, npr. Univerze v Mariboru, ni prilagojen tujcem iz tretjih držav. Tudi domet smiselne rabe Zakona o splošnem upravnem postopku v visokem šolstvu ni jasen. Posledica teh pojavov so predolgi postopki in dejanski prihod študentov v Slovenijo šele sredi študijskega obdobja, kar otežuje konkurenčnost slovenskih univerz. Normativni okvir vpisa tujih študentov in še bolj njegovo (ne)izvajanje pri nas tako nista povsem usklajena s cilji internacionalizacije visokega šolstva, kar potrjuje tudi bolj učinkovit sistem istovrstnih postopkov na Finskem. Rezultati magistrskega dela pa so prikazali pozitivne zglede in smeri razvoja, s katerimi bi lahko Slovenija v bodoče regulirala in izvajala vpise tujcev iz tretjih držav. ; The subject of this master's thesis deals with the analysis of the internationalization of higher education in Slovenia and the procedures for enrolment of foreign students or the procedural barriers in regard to the enrolment of candidates from the third world countries, (e. g. enrolment deadlines, assessment of certificates or (non) cooperation between authorities). The key findings, based on quantitative methods employing the analysis of public statistics data, and qualitative methods employing legislation analysis and semi-structured interviews, are that for foreigners from the third world countries there is a rather high incompatibility of procedures between universities, the Ministry of Foreign Affairs in relation to administrative units and the Ministry of Education, Science and Sport in regard of obtaining temporary residence permits while studying. The research, further on, includes an international comparison with Finland, which is highly goal oriented towards internationalization and is the same as Slovenia member state of the European Union. Through the research, the baseline hypotheses were confirmed. Internationalization brings benefits for all stakeholders. But the schedule of enrolment tasks of the school ministry and universities, e.g. the University of Maribor is not suitable for foreigners from the third world countries. Also, the scope of meaningful use of the General Administrative Procedure Act in higher education is not clear. These phenomena result in lengthy procedures and the actual arrival of students to Slovenia only in the middle of the study period, which consequently hinders the competitiveness of Slovenian universities. The normative framework of enrolment of foreign students and, even more so, its (non) implementation in Slovenia are, thus, not completely in line with the goals of internationalization of higher education, which also confirms a more efficient system of similar procedures in Finland. The results of the master's thesis showed positive examples and directions of development, with which Slovenia could regulate and implement the enrolment of foreigners from the third world countries in the future.

The article examines the deliberation of
higher education (HE) scholars and practitioners on
research issues in the HE field, which has taken into
account the complexity of current trends of deglobalisation and changing characteristics of globalisation.
More precisely, the article offers a systematic review of
the ideas developed by focus group participants (FGPs)
from different parts of the world while debating internationalisation, globalisation and Europeanisation
with respect to the field of HE. These FGPs agreed that:
1) theoretical definitions used by academics and practitioners are currently socially constructed in a biased
way (in favour of the Anglo-North American point of
view); 2) academic research (notably conceptual definitions) must better take into account the issues contextually and dynamically across time and space; and
3) that HE research is in the stage when a more theoretically refined and a methodologically stronger new
global wave of empirical research is required for further
advancement of theorising and practitioners' work.
Keywords: higher education, methods, theory, definitions, globalisation, internationalisation, Europeanisation