scholarly journals Business simulations in financial management courses: Implications for higher education

2007 ◽  
Vol 20 (2) ◽  
Author(s):  
HP Wolmarans
Keyword(s):  
Higher Education ◽  
Financial Management ◽  
Business Simulations

SISTEM PENGANGGARAN PENDIDIKAN TINGGI DARI OLD PUBLIC MANAGEMENT MENUJU NEW PUBLIC MANAGEMENT

1970 ◽  
Vol 2 (2) ◽  
pp. 127-142
Author(s):  
A. Budi Santosa
Keyword(s):  
Higher Education ◽  
Financial Management ◽  
Public Management ◽  
Good Governance ◽  
National Development ◽  
Development Planning ◽  
Planning System ◽  
Successful Implementation ◽  
Service Agency ◽  
Legal Entity

Budget implementation in government agencies has not been effective even though legislation has mandated that performance-based budgeting should be implemented gradually starting in 2005. Some researches on budgeting found a disregard for the prerequisites for the successful implementation of performance-based budgeting, which includes participation, competence, and the clear documents and budgeting procedures. In Indonesia, the reform of budgeting begins with the issuance of Act No. 17 of 2003 on State Finance and Act No. 25 of 2004 on National Development Planning System, which is a product of legislation that became a milestone of reform in national planning and budgeting. In universities in Indonesia budget management system changes begins to be applied especially after the implementation of autonomy in the management of higher education institutions, namely since the issuance of Government Regulation on Higher Education as State-Owned Legal Entity (BHMN), Public Service Agency (BLU), even the latter leads to the State University-Owned Legal Entity(PTN-BH). The change of financial management is not without reason, but is intended to more financial management of performance-oriented, transparent and accountable, the estuary of the increasing good governance. Pelaksanaan anggaran di instansi pemerintah selama ini belum efektif, padahal undang-undang telah mengamanatkan bahwa pelaksanaan penganggaran berbasis kinerja hendaknya dapat dilaksanakan secara bertahap mulai tahun 2005. Beberapa hasil penelitian tentang penganggaran menunjukan adanya pengabaian terhadap prasayarat keberhasilan pelaksanaan penganggaran berbasis kinerja, yang antara lain ditentukan oleh faktor-faktor pendukung seperti partisipasi, kompetensi, dan adanya kelengkapan dokumen dan prosedur penganggaran secara jelas. Di Indonesia, reformasi bidang penganggaran diawali dengan terbitnya Undang-undang Nomor 17 Tahun 2003 tentang Keuangan Negara Undangundang Nomor 25 Tahun 2004 tentang Sistem Perencanaan Pembangunan Nasional merupakan produk undang-undang yang menjadi tonggak sejarah reformasi di bidang perencanaan dan penganggaran nasional. Di lingkungan perguruan tinggi Indonesia perubahan sistem manajemen anggaran mulai diterapkan terutama setelah dilaksanakannya otonomi dalam pengelolaan lembaga pendidikan tinggi, yaitu sejak diterbitkannya Peraturan Pemerintah tentang Perguruan Tinggi sebagai BHMN, BLU, bahkan yang terakhir ini mengarah pada PTN-BH. Perubahan arah pengelolaan keuangan tersebut tidak tanpa alasan, namun dimaksudkan agar pengeloaan keuangan lebih berorientasi pada kinerja, transparan dan akuntabel, yang muaranya tentu pada meningkatnya good governance.

scholarly journals Challenges of Financial Management of the Higher Education Institutions in Georgia

2019 ◽  
Vol 5 (1) ◽  
pp. 187
Author(s):  
Tea Kasradze ◽  
Vakhtang Antia ◽  
Ekaterine Gulua
Keyword(s):  
Higher Education ◽  
Economic Development ◽  
Human Resources ◽  
Education System ◽  
Financial Management ◽  
Higher Education Institutions ◽  
Management Policy ◽  
Funding Policy ◽  
Higher Education System ◽  
Efficient Management

The funding of the higher education institutions and its efficient management affects the functioning of the whole system. The level of development of an education and science has an important role in the economic development of the country. Georgia has enough potential to achieve economic development by intellectual and educated human resources. Despite the reforms implemented in the recent years, there are still many shortcomings and challenges left in the education system that are hindering the creation of well-educated and competitive human resources. Without strengthening the education system, it is impossible to participate in a global competition. The increasing of financing of the education system over the years does not mean raising the quality of education. Developing the correct strategy and tactics of the reform and adequate and efficient distribution of financial resources is crucial. The aim of the paper is to study impact of the existing funding policy on higher education system in Georgia. The structure and dynamics of the funding of the higher education institutions, the nature and importance of the already funded projects are examined in the study. The issue of promotion of development of education through the reforms implemented in the education system is also discussed and analyzed in it. The study is based on the qualitative and quantitative analyses. The recommendations issued within the framework of the study will support stakeholders to overcome the current challenges and improve financial management policy of higher education institutions.

scholarly journals The Impact of Covid-19 on Higher Education: A Review on the Moroccan Case

2021 ◽  
Vol 7 (5) ◽  
pp. 17-26
Author(s):  
Belhassan Khaoula ◽  
Azegagh Jalal
Keyword(s):  
Higher Education ◽  
Developing Countries ◽  
Financial Management ◽  
Research Funding ◽  
Scientific Research ◽  
Education Sector ◽  
Normal Functioning ◽  
Research Mission ◽  
Skilled Workforce ◽  
The Impact

The period 1999-2009 was considered as “the decade of education” in Morocco because of the main projects of the overhaul of the education system launched during this period. This period has seen profound reforms which affected the organization, pedagogy, and financial management of Moroccan universities to improve their performances and to offer the market a skilled workforce. In March 2020, Morocco recorded the first positive cases of Covid-19. Following this situation and in interaction with the international circumstances, the country has embarked on an anticipatory strategy to limit the spread of this new virus through confinement that lasted from March 20 to July 10, 2020, influencing the normal functioning of most sectors and disrupting the strategies of all sectors of activity. The higher education sector has not escaped the effects of the pandemic. Through this article, we wonder about the impact of covid-19 on Moroccan higher education, scientific research, and currents project launched in this sector. We found that the learning process in universities was the most negatively impacted by the pandemic, at the same time, the scientific research mission saw improvements in publications and research funding during the crisis. Finally, the article highlights lessons from this pandemic for the Moroccan higher education sector, which could be illustrative for other developing countries.

scholarly journals Socio Economic Factors Affecting Home Internet Usage Patterns in Central Queensland

10.28945/2647 ◽  
2003 ◽  
Author(s):  
W J. Taylor ◽  
G. X Zhu ◽  
J. Dekkers ◽  
S. Marshall
Keyword(s):  
Higher Education ◽  
Information Search ◽  
Financial Management ◽  
Internet Use ◽  
Family Income ◽  
Factors Affecting ◽  
Never Married ◽  
Use Patterns ◽  
Education Levels ◽  
Usage Patterns

This paper aims to identify associations between demographic and socioeconomic factors and home Internet use patterns in the Central Queensland region, Australia. It found that people living outside of Rockhampton, male, those with higher education levels, married, those with higher income level, or fully employed tend to use Internet more for work at home; people living in Rockhampton, those within the youngest group (18-24), or with secondary education level or higher tend to use Internet more for education; people living in Rockhampton, those within the youngest group, never married, or unemployed tend to use Internet more for entertainment; males, people within the youngest group, those with lower family income, or either semi-employed or unemployed tend to use Internet more for information search; females, people with no children, or lower family income tend to use Internet more for communication through email; married people tend to use Internet for financial management; and people within 25-39 year old group, with higher education levels tend to use Internet more for on-line purchases. It is suggested that further research should be conducted to monitor the youngest age group in home Internet use for entertainment and information search.

Acquiring Competencies Through Teamwork Activity

2019 ◽  
pp. 41-56
Author(s):  
Esteban Pérez-Calderón ◽  
María Pache-Durán ◽  
Beatriz Rosado-Cebrián ◽  
Jorge M. Prieto-Ballester ◽  
Patricia Milanés-Montero
Keyword(s):  
Higher Education ◽  
Financial Management ◽  
Crucial Aspect ◽  
European Higher Education Area ◽  
Generic Competencies ◽  
Graduate Employability ◽  
European Higher Education ◽  
The University

Employability is a crucial aspect of the European Higher Education Area. Thus, the overriding aim of curricula is the integration of knowledge (specific competencies) and personal/ occupational skills (generic/ transversal competencies). The teamwork competency is important in achieving the goal of graduate employability. Applied to the case of the financial management subject at the University of Extremadura (Spain), this study analyses the assessments of a group of students and a group of teachers of the use of teamwork activity in the acquisition of knowledge and generic competencies. The findings, both for students and teachers, lead to recommend that the centres quality committees advise the use of teamwork in subjects which do not yet apply this learning methodology.

Are higher education institutions in Europe preparing students for IPSAS?

2019 ◽  
Vol 33 (2/3) ◽  
pp. 363-378 ◽  
Author(s):  
Berit Adam ◽  
Isabel Brusca ◽  
Eugenio Caperchione ◽  
Jens Heiling ◽  
Susana Margarida F. Jorge ◽  
...  
Keyword(s):  
Higher Education ◽  
Public Sector ◽  
Financial Management ◽  
Higher Education Institutions ◽  
Accounting Standard ◽  
Content Type ◽  
Eu Member States ◽  
Public Sector Accounting ◽  
Future Education ◽  
Near Future

Purpose The purpose of this paper is to analyze whether higher education institutions (HEIs) in EU Member States are aware of the relevance of the ongoing reforms in public sector accounting (PSA) and the need to prepare their students to become expert professionals in that area. It particularly assesses whether these organizations currently provide, or will provide in the near future, education on International Public Sector Accounting Standard (IPSAS)/EPSAS, so that a sufficient number of graduates will be ready to match the foreseeable demand for experts in IPSAS/EPSAS. Design/methodology/approach Adopting a purposive sample, the paper compares the situation in four EU countries (Germany, Italy, Portugal and Spain). Data have been obtained through a questionnaire provided to selected professors in relevant HEIs in the selected countries. Findings HEIs are giving only limited room to PSA and financial management, with differences in terms of program offerings and coverage of topics among the four countries. Furthermore, in most cases, the programs are adapted to the national budgetary and accounting standards and courses are seldom focused on the IPSASs. Originality/value The paper contributes to the literature on PSA harmonization, through an innovative analysis of PSA and financial management teaching, both at national and international levels.

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