The Role of Vocational & Technical Education in The Creation of Job Opportuni...Gabriel Ken
Vocational education, technical education, The Role of Vocational & Technical Education in The Creation of Job Opportunities in Nigeria, job creation, self employment
Promoting Economic Security and Employment Generation through Effective Manag...iosrjce
This paper focused on promoting economic security and employment generation through effective
management of education and entrepreneurial skills in Nigeria. Highlighted in the paper were some means
through which economic security, employment generation and entrepreneurial skills could be enhanced for
students in tertiary institutions. The definition of some terms was outlined. Further discussed in the paper were:
the importance of developing entrepreneurial skills curriculum in education; managing education through
effective utilization of entrepreneurship education for promotion of economic security and employment
generation; and the challenges affecting effective utilization of entrepreneurship education for promotion of
economic security and employment generation. Some recommendations were proffered towards managing
education through effective utilization of entrepreneurship education as means for promoting economic and
employment generation. Among such recommendations included: education stakeholders and government
should ensure adequate funding of education; and effective propagation and utilization of entrepreneurship
education into the school curricular. This should be done throughout all the levels of education from basic
education, secondary education and higher education in order to inculcate into individuals entrepreneurial
skills that will promote economic security and employment generation.
Entrepreneurship in Malaysia Polytechnicsalihamzahali
The Malaysia polytechnics is expected to lead the field of thrust programs (niche area) and specific technology that can produce quality graduates with entrepreneurship abilities. The paper seeks answers how current entrepreneurship education in Malaysia polytechnics encourages the development of entrepreneurship education in the institutions. In this study, data were collected from Higher Learning Institutions Tracer Study Report from 2012 until 2015 and Key Performance Index (KPI) 2016 and 2017 for Entrepreneurship in Malaysian Polytechnic. A finding shows that entrepreneurship has inclined in Malaysia Polytechnics according to industrial needs and based-on the development of the country. The establishments of Malaysian Polytechnic Entrepreneurship Centre (MPEC) become a great achievement for polytechnic education system in Malaysia. The findings will draw a clearer understanding and better picture of the common features exist in what seems to be a fragmented field of study.
The Role of Vocational & Technical Education in The Creation of Job Opportuni...Gabriel Ken
Vocational education, technical education, The Role of Vocational & Technical Education in The Creation of Job Opportunities in Nigeria, job creation, self employment
Promoting Economic Security and Employment Generation through Effective Manag...iosrjce
This paper focused on promoting economic security and employment generation through effective
management of education and entrepreneurial skills in Nigeria. Highlighted in the paper were some means
through which economic security, employment generation and entrepreneurial skills could be enhanced for
students in tertiary institutions. The definition of some terms was outlined. Further discussed in the paper were:
the importance of developing entrepreneurial skills curriculum in education; managing education through
effective utilization of entrepreneurship education for promotion of economic security and employment
generation; and the challenges affecting effective utilization of entrepreneurship education for promotion of
economic security and employment generation. Some recommendations were proffered towards managing
education through effective utilization of entrepreneurship education as means for promoting economic and
employment generation. Among such recommendations included: education stakeholders and government
should ensure adequate funding of education; and effective propagation and utilization of entrepreneurship
education into the school curricular. This should be done throughout all the levels of education from basic
education, secondary education and higher education in order to inculcate into individuals entrepreneurial
skills that will promote economic security and employment generation.
Entrepreneurship in Malaysia Polytechnicsalihamzahali
The Malaysia polytechnics is expected to lead the field of thrust programs (niche area) and specific technology that can produce quality graduates with entrepreneurship abilities. The paper seeks answers how current entrepreneurship education in Malaysia polytechnics encourages the development of entrepreneurship education in the institutions. In this study, data were collected from Higher Learning Institutions Tracer Study Report from 2012 until 2015 and Key Performance Index (KPI) 2016 and 2017 for Entrepreneurship in Malaysian Polytechnic. A finding shows that entrepreneurship has inclined in Malaysia Polytechnics according to industrial needs and based-on the development of the country. The establishments of Malaysian Polytechnic Entrepreneurship Centre (MPEC) become a great achievement for polytechnic education system in Malaysia. The findings will draw a clearer understanding and better picture of the common features exist in what seems to be a fragmented field of study.
Role of vocational education training (vet) policy in creating high skill soc...Awais e Siraj
Dr. Awais e Siraj Managing Director Genzee Solutions, A Strategy, Balanced Scorecard, Scenario Planning, Competency Based Human Resource Management Consulting Company
Abstract
Technical and vocational Education and Training TVET has important role in imparting skills training for employment, self employment and enterprises. The main purpose of this study is to investigate the Practice of Income Generating Activities (IGAs) in selected government run five Technical and Vocational Education and Training Colleges in Addis Ababa city administration exploring the existing and emerging challenges in the areas of self-generated financial sustainability and utilization of this generated income. In view of this, the basic questions of the study are formulated and descriptive survey method will be employed to assess the current condition and overall performance of IGAs. The study will be undertaken in Addis Ababa TVET Colleges involving a non-random sampling technique preferred to be appropriate and to serve the desired ends in the study. The sample population will include department heads, deans of the colleges and Addis Ababa TVET Agency officers. The data collecting instrument will include questioner which consist of little open ended questioner ended and more on close-ended question, structured interview questions document analysis and observation; the data will be analyzed and using descriptive statistical method.
The research proposal hold tentative work plan that will be changed after identifying constraint, budget requirement to run this study also well prepared, it hold time schedule to carry out the entire parts of the study. Last but not least the researcher will make use of descriptive analysis and the methodology combines qualitative methods using document review, services and production observation and structured interview.
Promoting Industrial Training through Macro Economic Approach (The Importance...IOSR Journals
Libya is blessed with many factories but regrettably these factories failed due to lack of skills and experiences. Often Libya due to their uncoordinated, unregulated and fragmented nature delivery systems and policies are the challenges faced by the state. It is difficult to design a training system that ensures demand driven skills provision and involves stakeholders from key relevant sectors and this requires a study to identify problems and prosper solution for sustainable future development. Hence, the report adopted the approach which combines the results of studies being reviewed. I utilized analytical techniques to estimate the strength of a given set of findings across many different studies and sometime compare and draw conclusion. This has allowed the creation of a context from which this report emerged The report data solely rely on the empirical source which classified in primary and secondary source.The reported found out that the number of trainee dropped from 2000 to 2005 by an average of 26 students, in comparison to 1999. However, in 2006 and 2007, the number of trainee showed increased (by an average of 25 students). Due to this increased in trainee, oil production also increased at the beginning of the new millennium. This Indicate that training increase productivity and productivity growth can raise incomes and reduce poverty in a virtuous circle. Productivity growth reduces production costs and increases returns on investments, some of which turn into income for business owners and investors and some of which are turned into higher wages and national growth.
ARE THE SERVICES DELIVERED EMPLOYABLE? A SCENARIO OF TECHNICAL EDUCATION IN ...IAEME Publication
Purpose
One of the most appalling challenges in India is persistently rising unemployment, explicitly in
the rural region. More than 20% of Indian youth between the ages of 15 and 24 years are “seeking
or available for work,” as per 2011 census data. There will be no peace and prosperity in the
country unless jobless people get appropriate channel. In India deficiency of skills is among the
main constraints for recruitment of Technical Education. Productivity of Technical Education in
not entirely absorbed due to lack of skills required by the employers. Along with the ample
arguments, taking place in recent times, regarding reformation in the productivity of Technical
Education, this present study syndicates focus on services delivered and its impact on employability
skills. The objective of this paper is to find out whether Technical Education institutes in rural part
are keen to focus on the employability skills? The paper also focuses on distinguished skills
required by the employer for recruitment. The study also emphases on the services offered by the
Institutes and their correlation on skills development.
Design methodology
A qualitative research survey through a structured questionnaire for the students who are
studying or have recently completed their Technical Education affiliated to the North Maharashtra
University, Jalgaon was conducted which is situated in rural part of India.
Findings
The study discusses umpteen employability skills and explains how embedding services of
technical education are correlated to the growth and development of employability skills. The study
finds that these services results in comprehensive and cohesiveness of employability skills.
Research limitations
The survey is delimited to the Technical Education belonging to North Maharashtra University,
Jalgaon and located in rural of India.
The polytechnic education is backed by law establishing a separate entity to deal with skills acquisition in various field of endeavour especially related to vocation. It aims among other things to help create an answer to the need of the country’s technological advancement and to provide the capable manpower for the nations industries and to equip the students with skills acquisition for sustainable development.
This paper examines the role of polytechnic education and skills acquisition; its challenges and prospects. The paper will also find out if polytechnic education is the key to skill acquisition in a nation where the youths are unemployed at the same time show whether the polytechnic education is achieving this mandate for which it was created for.
OPPORTUNITIES IN HUMAN CAPITAL INVESTMENT FOR INCLUSIVE GROWTH
Educators must be transformed from those who impart knowledge to those who facilitate learning. Curricula must be transformed from mechanisms to deliver facts into mechanisms to promote and facilitate learning and thinking.
Experts assert that a Competency-based Approach to curriculum development can facilitate this transformation. Education and training integrated (a sound general education and broad-based initial training are essential bases for lifelong continuing learning).
TVET Role to meet the need of emerging industry:
Demand-driven approach
Learning for employability
Concept of continuing life-long learning
Self-learning and focus on the learner
A search for multi-skilling
Recognition based on competency and prior learning
Recognition of the need to focus both on formal and informal sectors
Training for wage and self-employment
Decentralized system requiring both strong national and decentralized institutions
Policy and delivery separate, market-driven
Participatory governance, recognition of multiple actors, social dialogue
21st Century Filipino Skilled Workforce Characteristic:
Technically competent
Innovative and creative
Knowledge-based, with higher order thinking skills
With foundational life skills
In pursuit of lifelong learning opportunities
Possessing desirable work attitudes and behavior
TVET Trends & Specific Skills Interventions :
KNOWLEDGE-BASED ECONOMY - Higher Order Thinking Skills (HOTS) are introduced to advocate critical thinking, analysis and problem solving to augment and enhance learning outcomes in TVET. They have also become common feature of standard-based education reforms.
RAPID TECHNOLOGICAL CHANGE - Possession of Generic Soft Skills has become a pre-requisite in the new work place. Skills including cognitive, interpersonal, attitudes, values work habits and enterprise, innovation and creativity are very much embedded in capacity building in TVET.
GLOBAL WARMING - Sustainable Development as key agenda of UNs and other development organizations education provisions, significantly calls upon reorienting TVET curriculum towards sustainability while maintaining the principles of 6Rs: Reduce, Reuse, Renew, Recycle, Repair and Rethink perspective.
POVERTY ALLEVIATION - Entrepreneurship, Modular Employable Skills and Informal Sector skills are largely considered to advance poverty reduction mechanisms and create gainful opportunities particularly in unorganized sectors.
Tvet as a method of facilitating poverty alleviation in third world nations w...Sagir Iliyasu
TVET is a key solution to poverty eradication,job creation,economic expansion, reducing unemployment and improve social and economic well-being of a nation.
Role of vocational education training (vet) policy in creating high skill soc...Awais e Siraj
Dr. Awais e Siraj Managing Director Genzee Solutions, A Strategy, Balanced Scorecard, Scenario Planning, Competency Based Human Resource Management Consulting Company
Abstract
Technical and vocational Education and Training TVET has important role in imparting skills training for employment, self employment and enterprises. The main purpose of this study is to investigate the Practice of Income Generating Activities (IGAs) in selected government run five Technical and Vocational Education and Training Colleges in Addis Ababa city administration exploring the existing and emerging challenges in the areas of self-generated financial sustainability and utilization of this generated income. In view of this, the basic questions of the study are formulated and descriptive survey method will be employed to assess the current condition and overall performance of IGAs. The study will be undertaken in Addis Ababa TVET Colleges involving a non-random sampling technique preferred to be appropriate and to serve the desired ends in the study. The sample population will include department heads, deans of the colleges and Addis Ababa TVET Agency officers. The data collecting instrument will include questioner which consist of little open ended questioner ended and more on close-ended question, structured interview questions document analysis and observation; the data will be analyzed and using descriptive statistical method.
The research proposal hold tentative work plan that will be changed after identifying constraint, budget requirement to run this study also well prepared, it hold time schedule to carry out the entire parts of the study. Last but not least the researcher will make use of descriptive analysis and the methodology combines qualitative methods using document review, services and production observation and structured interview.
Promoting Industrial Training through Macro Economic Approach (The Importance...IOSR Journals
Libya is blessed with many factories but regrettably these factories failed due to lack of skills and experiences. Often Libya due to their uncoordinated, unregulated and fragmented nature delivery systems and policies are the challenges faced by the state. It is difficult to design a training system that ensures demand driven skills provision and involves stakeholders from key relevant sectors and this requires a study to identify problems and prosper solution for sustainable future development. Hence, the report adopted the approach which combines the results of studies being reviewed. I utilized analytical techniques to estimate the strength of a given set of findings across many different studies and sometime compare and draw conclusion. This has allowed the creation of a context from which this report emerged The report data solely rely on the empirical source which classified in primary and secondary source.The reported found out that the number of trainee dropped from 2000 to 2005 by an average of 26 students, in comparison to 1999. However, in 2006 and 2007, the number of trainee showed increased (by an average of 25 students). Due to this increased in trainee, oil production also increased at the beginning of the new millennium. This Indicate that training increase productivity and productivity growth can raise incomes and reduce poverty in a virtuous circle. Productivity growth reduces production costs and increases returns on investments, some of which turn into income for business owners and investors and some of which are turned into higher wages and national growth.
ARE THE SERVICES DELIVERED EMPLOYABLE? A SCENARIO OF TECHNICAL EDUCATION IN ...IAEME Publication
Purpose
One of the most appalling challenges in India is persistently rising unemployment, explicitly in
the rural region. More than 20% of Indian youth between the ages of 15 and 24 years are “seeking
or available for work,” as per 2011 census data. There will be no peace and prosperity in the
country unless jobless people get appropriate channel. In India deficiency of skills is among the
main constraints for recruitment of Technical Education. Productivity of Technical Education in
not entirely absorbed due to lack of skills required by the employers. Along with the ample
arguments, taking place in recent times, regarding reformation in the productivity of Technical
Education, this present study syndicates focus on services delivered and its impact on employability
skills. The objective of this paper is to find out whether Technical Education institutes in rural part
are keen to focus on the employability skills? The paper also focuses on distinguished skills
required by the employer for recruitment. The study also emphases on the services offered by the
Institutes and their correlation on skills development.
Design methodology
A qualitative research survey through a structured questionnaire for the students who are
studying or have recently completed their Technical Education affiliated to the North Maharashtra
University, Jalgaon was conducted which is situated in rural part of India.
Findings
The study discusses umpteen employability skills and explains how embedding services of
technical education are correlated to the growth and development of employability skills. The study
finds that these services results in comprehensive and cohesiveness of employability skills.
Research limitations
The survey is delimited to the Technical Education belonging to North Maharashtra University,
Jalgaon and located in rural of India.
The polytechnic education is backed by law establishing a separate entity to deal with skills acquisition in various field of endeavour especially related to vocation. It aims among other things to help create an answer to the need of the country’s technological advancement and to provide the capable manpower for the nations industries and to equip the students with skills acquisition for sustainable development.
This paper examines the role of polytechnic education and skills acquisition; its challenges and prospects. The paper will also find out if polytechnic education is the key to skill acquisition in a nation where the youths are unemployed at the same time show whether the polytechnic education is achieving this mandate for which it was created for.
OPPORTUNITIES IN HUMAN CAPITAL INVESTMENT FOR INCLUSIVE GROWTH
Educators must be transformed from those who impart knowledge to those who facilitate learning. Curricula must be transformed from mechanisms to deliver facts into mechanisms to promote and facilitate learning and thinking.
Experts assert that a Competency-based Approach to curriculum development can facilitate this transformation. Education and training integrated (a sound general education and broad-based initial training are essential bases for lifelong continuing learning).
TVET Role to meet the need of emerging industry:
Demand-driven approach
Learning for employability
Concept of continuing life-long learning
Self-learning and focus on the learner
A search for multi-skilling
Recognition based on competency and prior learning
Recognition of the need to focus both on formal and informal sectors
Training for wage and self-employment
Decentralized system requiring both strong national and decentralized institutions
Policy and delivery separate, market-driven
Participatory governance, recognition of multiple actors, social dialogue
21st Century Filipino Skilled Workforce Characteristic:
Technically competent
Innovative and creative
Knowledge-based, with higher order thinking skills
With foundational life skills
In pursuit of lifelong learning opportunities
Possessing desirable work attitudes and behavior
TVET Trends & Specific Skills Interventions :
KNOWLEDGE-BASED ECONOMY - Higher Order Thinking Skills (HOTS) are introduced to advocate critical thinking, analysis and problem solving to augment and enhance learning outcomes in TVET. They have also become common feature of standard-based education reforms.
RAPID TECHNOLOGICAL CHANGE - Possession of Generic Soft Skills has become a pre-requisite in the new work place. Skills including cognitive, interpersonal, attitudes, values work habits and enterprise, innovation and creativity are very much embedded in capacity building in TVET.
GLOBAL WARMING - Sustainable Development as key agenda of UNs and other development organizations education provisions, significantly calls upon reorienting TVET curriculum towards sustainability while maintaining the principles of 6Rs: Reduce, Reuse, Renew, Recycle, Repair and Rethink perspective.
POVERTY ALLEVIATION - Entrepreneurship, Modular Employable Skills and Informal Sector skills are largely considered to advance poverty reduction mechanisms and create gainful opportunities particularly in unorganized sectors.
Tvet as a method of facilitating poverty alleviation in third world nations w...Sagir Iliyasu
TVET is a key solution to poverty eradication,job creation,economic expansion, reducing unemployment and improve social and economic well-being of a nation.
ENHANCING CULTURAL INTELLIGENCE AND DIGITAL LITERACY IN ACCOUNTING EDUCATION:...ijejournal
Recent literature has advocated for the use of project based learning to engage students in active learning. This study examines how students’ learning is enhanced through an overseas project-based learning (PBL) programme at a Singapore University (UNIS), called the UNIS-XO pedagogy. Specifically, this study provides a framework through which students, faculty members, and industry partner can collaborate through consulting programs with the aim to provide feasible recommendations to the clients. Our findings suggest that an experiential PBL with an overseas client is an important learning experience through which students can strengthen their digital literacy as well as cross-cultural competency to make them more futureready for their work.
Education for Sustainable Development Understanding Students Choice of Busine...ijtsrd
Career choice is inevitable for many students all over the world. The career they choose will determine the Program they will read in school. This study explores the rationale that drives students to study the Business Education Program at the tertiary level by expanding the theory of planned behavior. The study also examined the trends in Business Education enrolment for ten years. PLS SEM was used to analyze 342 responses obtained, and trend analysis was used to assess the student enrolment data. The findings highlight some variations in the factors that affect student choice of the Business Education Program revealing a gradual decline in enrolment, and the Programs continue to be dominated by males. As such, the relevant stakeholders should employ interventions aimed at improving student enrolment and making the Program attractive. Moses Agyemang Ameyaw | Bernard Fentim Darkwa | Samuel Antwi | Abdul-Salam Muniru | Patrick Kweku Gbolonyo "Education for Sustainable Development: Understanding Students' Choice of Business Education Program" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-6 , October 2022, URL: https://www.ijtsrd.com/papers/ijtsrd51873.pdf Paper URL: https://www.ijtsrd.com/humanities-and-the-arts/education/51873/education-for-sustainable-development-understanding-students-choice-of-business-education-program/moses-agyemang-ameyaw
This study aimed to determine the factors that are considered by accounting
students who choose careers as public accountants and private accountants.
Three factors that became the focus of observation are intrinsic motivation,
career exposure, and quality of life. Data collection in this research was
organized in several public and private universities in Java. The survey was
distributed online and obtained 445 valid questionnaires used to test the
research model. The findings indicated that students who have more career
information are more likely to choose a career as a public accountant.
Besides, students who have a higher perception of the quality of life tend to
choose a career as a private accountant. This study has not found significant
evidence on the effect of intrinsic motivation on career choice. This study
promotes accounting career institutions and universities in developing the
interest of the younger generation in the accounting profession, be it public
accountants or private accountants. Developing from the limitations in this
study, further research can develop this accountant career research model by
considering other factors, as well as observing accounting students in various
demographic variations.
Financial Literacy and Financial Performance of Small and Medium Enterprises ...ijtsrd
There is a perception that SMEs in Nigeria tends to lack skills and knowledge needed to run their businesses profitably. This also tend to have direct impact on the financial performance of SMEs as the small business owners may not be proficient in financial education. This paper examined the role of financial literacy in enhancing the financial performance of SMEs among selected firms in Lagos State. In order to achieve the objective of this paper, some research questions were raised and hypotheses formulated. Various literatures relating to financial literacy and financial performance were reviewed in ordered to establish a relationship between the two constructs under investigations. The study made used of primary data sourced from questionnaires administered to respondents. The research design adopted was survey research design and correlational research design. Three hundred and eighty four SMEs firms were selected from the twenty local government councils in Lagos State. The ordinary least square regression technique was used to analyze the role of financial literacy in enhancing the financial performance of SMEs. The result of the analysis revealed that a relationship exist between financial literacy and financial performance. The study further revealed that SMEs in Lagos State are lacking in financial education poor in financial knowledge weak in cash flow management lack financial discipline amongst others. It is therefore concluded that lack of financial literacy have undermined the financial performance of SMEs in Lagos State in particular and Nigeria in general. The study recommends that SMEs should engage the services of accountants and also send their owners and managers to attend accounting courses, trainings and seminars to provide the necessary basic knowledge of financial education to enable SMEs grow financially. Oguh Festus. A. | Adjene Veronica E. | Onaghise Osagie C. "Financial Literacy and Financial Performance of Small and Medium Enterprises (SMES) among Selected Firms in Lagos State" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-2 , April 2023, URL: https://www.ijtsrd.com.com/papers/ijtsrd55089.pdf Paper URL: https://www.ijtsrd.com.com/management/accounting-and-finance/55089/financial-literacy-and-financial-performance-of-small-and-medium-enterprises-smes-among-selected-firms-in-lagos-state/oguh-festus-a
Industry Based Vocational Higher Education Management Model (IVHEMM) On Engin...AM Publications
Industrial participation in an educational development remains low. This case caused by the absence of clear and detailed provisions of the Government about industrial involvement in the development of vocational higher education. There are several factors that influence the success of a cooperation program in vocational higher education with industry, such as : discrepancy of competency which is produced by higher education with the needs of industry, the lack of industry concern on education, the implementation of quality culture, the application of ICT technology, poor attitude of entrepreneurs, and the work of higher education which do not have commercial value. The research objective is to develop a vocational higher education management model on engineering industry. Preliminary studies conducted at several vocational universities namely Semarang State Polytechnic, ATMI Polytechnic, Bandung Manufacture Polytechnic, Ceper Manufacture Polytechnic and Academy of PIKA. The method of this research apply R & D (Research and Development) with the phases of conducting some preliminary research, developing and testing the product of vocational higher education management model research on engineering industry. Results of the research formulate vocational higher education management model on engineering and guidebooks. The novelty of this study is the importance of improving management performance in vocational higher education. The factors that influence the performance improvement of vocational education management are (1) the level of better industrial relations; (2) the application of quality culture in vocational higher education, (3) strategic technological adaptation to the environment, and (4) the improvement of the quality of education through the implementation of Total Quality Management Education.
Industry Based Vocational Higher Education Management Model (IVHEMM) On Engin...AM Publications
Industrial participation in an educational development remains low. This case caused by the absence of clear and detailed provisions of the Government about industrial involvement in the development of vocational higher education. There are several factors that influence the success of a cooperation program in vocational higher education with industry, such as : discrepancy of competency which is produced by higher education with the needs of industry, the lack of industry concern on education, the implementation of quality culture, the application of ICT technology, poor attitude of entrepreneurs, and the work of higher education which do not have commercial value. The research objective is to develop a vocational higher education management model on engineering industry. Preliminary studies conducted at several vocational universities namely Semarang State Polytechnic, ATMI Polytechnic, Bandung Manufacture Polytechnic, Ceper Manufacture Polytechnic and Academy of PIKA. The method of this research apply R & D (Research and Development) with the phases of conducting some preliminary research, developing and testing the product of vocational higher education management model research on engineering industry. Results of the research formulate vocational higher education management model on engineering and guidebooks. The novelty of this study is the importance of improving management performance in vocational higher education. The factors that influence the performance improvement of vocational education management are (1) the level of better industrial relations; (2) the application of quality culture in vocational higher education, (3) strategic technological adaptation to the environment, and (4) the improvement of the quality of education through the implementation of Total Quality Management Education.
The impact of Technological acceptance model (TAM) outcome on implementing ac...AI Publications
Accounting software installation in Iraq's Kurdistan area will be examined in this study's primary objective. Quantitative methods were used by the researchers to determine the readiness factors for installing accounting software, including (technology readiness, human resource readiness, customer readiness, content readiness, educational readiness, leadership readiness, and cultural readiness). Erbil currently has seven small and medium-sized businesses (SME). SME's 120 administrative staff members were given the survey at random. A total of 104 people from various small and medium-sized businesses in Iraq's Kurdistan area participated in this study. Technology readiness was found to be most important, while human resource readiness came in last in Erbil SME's preparation for implementation of accounting software. There is a problem with this study because the survey questions may not be representative of the entire community of instructors and administrators at SME.
Similar to Accounting education in nigerian universities challenges and prospects (20)
Accounting education in nigerian universities challenges and prospects
1. Journal of Economics and Sustainable Development www.iiste.org
ISSN 2222-1700 (Paper) ISSN 2222-2855 (Online)
Vol.3, No.14, 2012
Accounting Education in Nigerian Universities: Challenges and
Prospects
Regina G. Okafor, Ph.D
Dept. of Accountancy, University of Nigeria, Enugu Campus
E-mail gwamokafor@yahoo.com
Abstract:
The primary challenge of a university is to develop quality human capital for every sector of the national
economy. One area of dire need is the production of graduate accountants who are adequately prepared to meet
the accounting challenges of modern businesses as well as the socio-political and economic needs of government.
To meet the challenge of producing well educated graduate accountants, three complementing competencies
ought to be inculcated in the students namely education, skills and attitudes. These developmental traits must
therefore be incorporated in the accounting programme/curricula. Unfortunately most universities in Nigeria are
challenged by inadequacies in terms of curricula content, staffing, teaching aids and pedagogy, teaching facilities
and particularly gross inadequacy of funding. This paper evaluates the nature, dimensions and consequences of
these challenges and recommends strategies that could guide the government, university administrators, teachers
and other stakeholders in finding lasting solutions to the problems.
Introduction
Accounting education in a university incorporates a package of instructional programmes designed to educate
“would be” accountants, to make them versatile and adaptable to any of the numerous roles they may be called
upon to play after graduation (Anao, 2009). Such education, among other things, seeks to develop concepts,
rules, skills, procedures, theories and general knowledge for solving accounting problems (Andersone, 1985).
It emphasizes the ability to differentiate and integrate alternative problem solving perspectives, the ability to
identify accounting related information resources, the ability to structure solutions to problems and develop
communication skills as well as the ability to analyze, and interpret problem situations and figure out lasting
solutions (Baker et, al, 1995).
Nigerian Accounting Education System
The training and production of accountants in Nigeria is anchored by both academic institutions and professional
accounting bodies. Thus, a clear distinction exists between the professional mode and the academic mode of
education, training and professionalization of Nigerian accountants. A professional accounting body, the
Institute of Chartered Accountants of England and Wales pioneered the development of the profession in the
country even before independence in 1960. Though the training of the pioneer indigenous accountants was
handled locally by the Nigerian affiliates of foreign accounting firms, the examination and certification was
carried out by the Institute of Chartered Accountants of England and Wales.
The first indigenous accountant`s certification body – the Institute of Chartered Accountants of Nigeria (ICAN)
was incorporated in 1965. ICAN enjoyed the monopoly of accounting professionalization for well over two
decades but could not rise up to the challenge of bridging the ever widening gap between the national demand
for and supply of qualified and certified accountants. Such failure not only encouraged the incursion of other
professional accounting bodies but also paved the way for rivalry, and struggle for supremacy (even litigation),
between ICAN and other professional accounting bodies (Uche, 2007).
The Association of National Accountants of Nigeria (ANAN) was incorporated in 1993. Three other
professional bodies have since joined the fray namely the Chartered Institute of Taxation of Nigeria (CITA), the
Chartered Institute of Cost and Management Accountants (CICMA) and the Institute of Certified Public
Accountants of Nigeria (ICPAN) which was incorporated in 2005.
The professional mode of accounting education places emphasis on in-house, on-the-job training based on a
programme of internship in approved accounting firms. The academic mode of accounting education prevails
in polytechnics and universities. This mode places emphasis on a mix of broad based accounting education
incorporating core accounting skills development courses as well as related ancillary courses drawn from
205
2. Journal of Economics and Sustainable Development www.iiste.org
ISSN 2222-1700 (Paper) ISSN 2222-2855 (Online)
Vol.3, No.14, 2012
other disciplines in the management sciences.
This paper concentrates on university based accounting education delivery in Nigeria. The key issues include
the structure and depth of university accounting programmes, the accounting degree curricula, the staffing of
accounting departments, the pedagogical approaches adopted in accounting education delivery, the state of
teaching and research infrastructure, the issue of funding and strategies for improving the overall quality and
relevance of the programme to the current socio-economic needs of the country.
University Based Accounting Education
University based accounting education was started by the University of Nigeria in 1961 when it opened its doors
to the very first batch of university undergraduate accounting students in Nigeria. The number of universities
in the country has increased very substantially, so has the number of universities offering degree programmes in
accounting. As at 2011, there were 118 universities in the country. Of these 49 were offering first (B.Sc)
accounting degree programmes. The average intake per accounting department per academic session is about
200. Most of the Federal and State owned universities offer post graduate level accounting programmes
including the Master of Business Administration (MBA) with specialization in accounting, the Master of Science
(M.Sc) and the Doctor of Philosophy (PH.D) in accounting.
New Challenges – New Dynamics
As indicated earlier, the academic mode of accounting education delivery is adopted in universities. The
underlying conceptual argument for this approach is the need to expose the future accountants to a broad based
liberal education which provides for a combination of core accounting courses with a sufficient dose of related
courses in management sciences to enhance the business decision making capacity of future accountants.
Most of the accounting graduates of universities tend to pursue careers in the accounting profession. To
accommodate this interest, university accounting programmes provide for a combination of undergraduate
courses which not only qualifies students for university graduation but also maximizes the level of exemptions
granted to the graduates in accounting professional examinations. Moreover, employers of labour expect
universities to turn out accounting graduates who have acquired reasonable levels of accounting skills to enable
them add value to their future employers. The increasing need for collaboration between the university and the
professional accounting constitutes in academic programme and curriculum development should therefore be
acknowledged.
The role of the accountant is now changing from that of maintaining proper accounting processes to that of
making proper financial decision making. Lack of professional skills and proper ethics in the discharge of
accounting functions in numerous corporate organizations, have contributed largely to most of the recent global
financial crisis. For example Osisioma, (2010), Anao, (2009) and Albrecht et.al, (2006) have each implicated
failure in accounting practice for corporate failures such as those of the energy giant Enron (2002), WorldCom
(2002), Global Crossing (2002), Texaco (1987), Adelphia (2002), United Airlines (2002), Kmart (2002) Parmalat
and others.
Nigeria has obviously had its fair share of financial scandals as evidenced in former Lever Brothers Nig. Plc
(now Unilever Plc): the Union Dicon Salt Plc, and the confectionary giant, Cadbury Nigeria Plc. There are
certainly other instances of financial scandals both in Nigeria and elsewhere that are not openly admitted. The
collapse of these corporations arising essentially from failures in their accounting practices has far reaching
implications for accounting education in universities as well as for the accounting professional bodies. It is an
indictment of the quality of the accounting education system and therefore a clarion call for researchers and
universities to evaluate the quality and relevance of accounting education delivery in Nigeria.
The Curricula
The fundamental considerations in developing accounting curriculum in universities should derive from a
detailed accounting services needs assessment of different interest groups in society namely business
organizations, government and international agencies. To appropriately accommodate the diverse needs of the
different groups, university accounting curricula should provide for a broad knowledge base, the acquisition of
accounting skills and the development of appropriate behavioural attitudes in students. The postgraduate
curricula are mainly for intensive academic and research exposure geared towards producing top business
executives and university academia. The strength of the curricula lies in the attempt to tie it to research
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literature, case studies and improvement in intellectual skills and attitudes.
Institutional Influences
Three inter-related forms of institutional influences impact on the development of Nigerian university accounting
curricula. These are the quality and orientation of university accounting educators, the National Universities
Commission (NUC) and the professional accounting bodies particularly the Institute of Chartered Accountants of
Nigeria (ICAN). .
University accounting educators have ultimate responsibility for designing the accounting degree curricular. In
doing so, effort is made to achieve a good mix of exposure to foundation management science courses, core
accounting courses, courses which develop analytical and decision making ability as well as courses which
promote sound ethical behaviour and professionalism. .
The NUC is the chief quality regulator for university education in Nigeria. It has developed “Benchmarks and
Minimum Academic Standards (BEMAS) for each university academic discipline including accounting (NUC,
2004). At the undergraduate level, BEMAS specifically provides for an accounting degree curricula
comprising five basic components to be covered over a minimum duration of four academic sessions.
Specifically, BEMAS for the first degree accounting programme provides for Foundation courses in
economics, humanities, management sciences and general administration.
Courses to develop communication and analytical skills which include the use of English, basic
mathematics, statistics, business law, library studies and courses in information and communication
technology ICT).
Courses to develop specific accounting skills like financial accounting, cost and management
accounting, auditing and investigation, taxation, public sector, accounting, international accounting and
financial management.
Course(s) in research methodology to develop analytical/research skills and
Industrial attachment for exposure to practical job experience.
Unfortunately, the industrial attachment component of the curriculum has practically been put on-hold due to an
explosion in the number of students admitted into the accounting departments which makes it impossible for
universities to secure required openings for students` industrial attachment. Hence the industrial attachment
component of the curriculum in Nigeria is now neither in force nor mandatory for graduation. .
The five accounting professional bodies in Nigeria mentioned earlier are the major accounting professional
bodies responsible for capacity building in professional accounting discipline. ICAN seems to have the greatest
impact on the B.Sc first degree accounting curricula of Nigerian universities. The focus of ICAN is to ensure
that the accounting needs of different forms of business organizations, the multinational enterprises, as well as
various arms of governments are addressed, in the accounting curricula of Nigerian Universities. ICAN
influence is enforced by its regular accreditation visitations to universities offering accounting degree in Nigeria,
which enables it to offer advice if not guidance on curriculum development of the institutions. Both ICAN
and ANAN organize Mandatory Continuing Professional Education (MCPE) regularly for their members which
include a large number of accounting lecturers. The MCPE is very educative in terms of research and it helps
lecturers to keep abreast of developments in the accounting profession. .
Staffing of Accounting Departments
The BEMAS (NUC, 2004), provided for a maximum staff student ratio of 1:30 for accounting departments.
Similarly, it prescribed a minimum academic staff mix, by rank, of 20% professorial cadre, 35% senior
lectureship cadre and 45% for other academic staff. The acute staffing shortfalls in accounting departments are
manifested in various dimensions – in terms of numbers, in terms of experience (seniority) and in terms of
technical/professional exposure of available academic staff. The prescribed staff mix is hardly achieved in any
of the accounting departments as evidenced in table 1.
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TABLE 1: Staff Mix of Accounting Departments in Nigerian Universities during the 2009/2010 Session
Ranks No Percentage
Professors 13 2.9
Associate Professors 11 2.4
Senior Lecturer 20 4.4
Upper cadre 44 9.7
Lecturer I 79 17.5
Lecturer II 111 24.6
Assistant Lecturer 130 28.8
Graduate Assistant 87 19.4
Lower cadre 407 90.3
Total 451 100
Source: Field survey data 2010
The table reveals that the academic cadre is bottom heavy with over 90% of the staff clustering in the lower
cadre and only 9.7 occupying positions in the upper cadre. The impact of this lopsided structure on the quality
of graduate output and the capacity of accounting department to undertake in-depth research is clearly obvious.
The table also reveals that very few, if any, of the universities has attained the prescribed minimum academic
staffing standards in the accounting discipline. The problem has given rise to most professors operating as
fulltime lecturers in one university and part-time lecturers in many other universities. By a policy statement in
2004 the NUC directed that all university lecturers should obtain their Ph.D degrees by the end of 2009, and
should also register with relevant professional bodies in their discipline to encourage exchange of ideas between
professionals in industry and lecturers in universities. This directive underscores the observation of Anao (2009)
that “many academic staff of accounting departments has no relevant practical exposure and therefore cannot
give appropriate example to illustrate or support theory and principles”
Teaching Aids and Pedagogy
For effective teaching and learning outcome, accounting teachers require a wide range of teaching aids and
instructional materials ranging from public address system, projectors/slides, accounting packages to
sophisticated multimedia facilities. Very few accounting departments have an acceptable range of modern
teaching aids and lecture delivery facilities. In addition to the lack of modern teaching aids, the pedagogical
approach generally adopted in accounting education delivery is grossly inadequate and unacceptable because it
lacks creativity, and does not encourage in-depth analysis and detailed interpretation of problems. Most often,
lecturers rely exclusively on the lecture method of delivery which has obviously become the compelling choice
because of the intimidating class size in most accounting courses. In addition, the foundation courses are not
taken by accounting students only, but by the entire students of business administration/management sciences
and other faculties. The large class sizes as well as the diverse mix of students in such classes create learning
gaps particularly in the accounting foundation courses. A deep understanding of such courses provides the
foundation for advanced professional courses in the discipline. Teaching methods which emphasize guided
discussion, group work, exposition, case study, guest lectures, field study should seriously be applied.
Unfortunately only teachers’ with solid understanding of the course contents, as well as wide experience can
effectively apply these effective course delivery techniques
Effective understanding of accounting requires cognitive knowledge, problem solving ability and analytical
aptitude. Cognitive learning builds up knowledge of concepts, rules and procedures needed for problem
solving in a domain (Anderson, 1976, 1985). Attitudes are beliefs which influence individual’s choice and
actions (Feldman, 1986, Enniss, 1987, Gague, 1984; Nolan et. el 1967, and Allport, 1935). Problem solving is
the most effective classroom technique for developing ability for independent thinking, analysis and
decision-making. It is generally considered synonymous with inquiry, discovery and insightful learning
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approaches (Daughtray, 1974).
Teaching and Learning Facilities
Modern accounting practice is computer driven. Based on that fact, the NUC (2004) advised all staff to be
computer literate to enable them understand the accounting packages existing in the global world and to
effectively communicate same to students. There is evidence that the accounting departments in many of the
leading universities have well equipped computer laboratories. It is doubtful however if such facilities are
optimally utilized due to the low computer literacy standards of both the teachers and the students. For
effective learning, the NUC (2004) expects that the following equipment should be provided for the accounting
discipline. – accounting packages, internet and e-mail facilities, photocopying machine, official car and driver,
library with relevant and current books, journals and periodicals. In addition, the library is expected to be
computerized and indexed to facilitate information/data retrieval. Fortunately, the size, quality and
functionality of office, class room accommodation, library materials, computer laboratory and other teaching
facilities available in many accounting departments of Nigerian universities have improved significantly in
recent times.
Funding
University education is cost intensive in terms of both capital expenditure and operating costs. The ability of a
university to provide quality education in accounting is dependent on the level of funding available to pay
commensurate salaries to staff and provide sufficient supporting facilities. Nigerian universities are funded
from subventions/grants of their proprietors as well as from internally generated funds (IGF). The wage bill of
leading universities in the country is very high. In most of the universities, the amount available is grossly
inadequate to pay salaries and provide necessary support services. Inadequate funding of universities has
been the major cause of frequent strike actions by university staff unions especially the Academic Staff Union of
universities (ASSU). Under funding invariably lead to under provision of basic teaching and learning facilities,
inability to attract quality academic staff, abandonment of academic research, low staff morale, poor work
attitude and consequently failure to attain programme objectives.
Other Issues and Problems
The issue of who has ultimate responsibility for developing appropriate human capacity in accounting has
continued to generate public debate. Some people argue that tertiary institutions, particularly the universities
should play the key role. Others argue that the professional accounting bodies should dictate the tune. The
correct and current thinking however is that both universities and the accounting profession have important roles
to play (Anoa, 2009). It is the responsibility of the university to build a strong academic base on which the
graduate accountants can stand to benefit maximally from the technical competence training and practice
exposure provided by accounting professional trainers.
The accounting curricula of a B.Sc. degree in accounting tend to be narrow in the coverage of core accounting
courses. Moreover such curricula are often not revised often enough to reflect the changing accounting needs
of business enterprises (Anoa, 2009). A new trend seems to be emerging whereby the university degree syllabi
appear to be driven by the ICAN syllabus. This trend could jeopardize the basic role of a university first degree
which is to provide broad based education. The fall-out of this trend is that students spend more time preparing
for ICAN examination while in the university instead of focusing on the B.Sc curricula.
Another aspect of the narrowness of the accounting curricular is insufficient coverage of courses in ethics,
financial management and corporate governance. This short coming is particularly worrisome in this age in
which most global financial crisis and big corporate failures have been attributed to failures in accounting audit
and financial management practice (Osisioma, 2010; Anao, 2009, Albrech et al, 2006). Similarly, the curriculum,
as presently structured, does not provide enough exposure to Information and Communication Technology (ICT)
courses which equip students to address the modern day ICT challenges in accounting services delivery.
Another serious limitation of the programme is lack of exposure to practical work experience as originally
envisaged by the industrial attachment component of the curricula. Overwhelmed by the onerous task of
securing industrial attachment positions for the ever increasing number of accounting students, most universities
have abandoned the former practice, which made industrial attachment exposure a prerequisite for graduation in
accounting. Lack of industrial attachment training for university accounting students obviously increases the
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skepticism of employers about the technical competence of fresh university accounting graduates.
The ability of a university to provide qualitative education depends ultimately on the extent of fund available to
it. Fund is required to improve the teaching and learning infrastructure, and to ensure the employment/retention
of top flight lecturers. Under funding is more acute in accounting departments because of inability of
universities to compete with industry for the very limited number of quality and experienced accountants
available in the country. Some lecturers start their first employment with a university and later move to
industry in search of better remuneration packages. The reverse should have been the case, if adequate funding
and remuneration packages are available in universities.
Strategies for Improvement
Based on the foregoing issues, problems and limitations, a number of pragmatic strategies could be
recommended to address the problems.
i. As stated earlier, it is the responsibility of universities to build a strong education base on which
professional training in accounting can stand. To discharge that task creditably, the universities should
endeavour to put in place credible accounting degrees curricula. The B.Sc degree programmes should
therefore be broad-based to include courses rich in theory and principles to equip students adequately
for any of the diverse roles they may be called upon to play after graduation in the modern economy.
In that connection, there is need to increase course offerings in the area of management,
entrepreneurship, statistics, mathematics, ethics, financial management, corporate governance, and
applied economics. Such courses will prepare students for general management and basic academic
research responsibilities. It has become necessary to re-introduce industrial attachment as a
precondition for graduation as is the practice in other professional disciplines like law and medicine.
The practice will improve the tie between university accounting graduates and industry. One major
shortcoming of both the university accounting curricula and the professional accounting training
programmes is lack of attention to the development of skills for handling the accounting problems of
small businesses which constitute the bulk of business enterprises in Nigeria Uche, 2010; Kear, 1981.
Ezejelue, 1976 and Inanga,, 1976). Against that background, the accounting curricula should be
reviewed to include courses which address the accounting needs of small businesses particularly sole
entrepreneurships. A deliberate effort by universities, to develop accounting graduate “experts” in
small business accounting would obviously expand the job opportunities of graduate accountants in
Nigeria.
ii. In relation to the abysmal level of staff/student ratio highlighted earlier in this paper; efforts should be
made by accounting departments to operate within the 1:30 staff/ student ratio prescribed by the NUC
for undergraduate programme in accounting. An easy approach to achieve that objective would be to
drastically reduce the intake of students. Given the massive pressure for intake into accounting
programmes student intake reduction is certainly a sub-optimal solution. The ideal solution therefore
is to expand the tutorial staff through more attractive remuneration packages and research grants for
university accountancy teachers.
iii. Every accounting lecturer should aspire to belong to at least one of the ever growing number of
professional accounting bodies. The advantages of belonging to a professional body are many. First,
the professional bodies organize Mandatory Continuing Professional Education (MCPE) regularly for
members. Attendance at such seminars helps lecturers to keep abreast of developments in the
accounting profession. Secondly, such seminars provide opportunities for academic paper presentation
and publications. Membership of professional accounting bodies has obvious cost implications which
could discourage some lecturers from joining. The university should fund the membership of their
academic staff or, at the very least, work out a cost sharing arrangement with the staff. As part of staff
development strategy, accounting lecturers should partner with practicing accounting firms,
commercial organizations and colleagues in other universities during long vacation, sabbatical leaves
and research leaves. In addition, the university administration should organize in-service training for
lecturers who are deficient in teaching methodology.
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iv. Accounting education delivery should target the inculcation of three developmental traits on students to
equip them properly for the versatility of jobs they may be exposed to after graduation. The three
developmental traits which are education, skill development and good work attitude are, according to
Anao (2009), essentially interlocking. The university should concentrate on providing sound broad
educational foundation in accounting upon which technical and professional competence can be built
through professional training.
Effective accounting education delivery lays emphasis on skills building and the development of problem
solving techniques. Therefore the learning process in accounting should concentrate more on the
comprehension of skills rather than the solution of problems (Okafor 1991). The primary concern of the
accounting teacher should be to develop the ability of students to think. Most students can enhance, even
double their ability to think if they analyze a situation before acting, keep the end result in mind and concentrate
on what must be accomplished. Classroom procedures should however be varied.
Every academic staff requires a spacious office accommodation to facilitate research and relationship with
students. Availability of equipped office accommodation, seminar rooms, classroom, computer laboratory,
accounting packages, libraries, internet facilities, international journals should be seen as prerequisite for
accounting education delivery. Students should be exposed to standard, well-researched textual materials
published by reputable publishers. The practice of compelling students to hang-on exclusively to poorly edited
and self authored textbooks is unacceptable. Accounting standards (national and international) should mainly
from the base material for teaching financial accounting.
v. Funding universities in Nigeria has remained a very difficult issue for both government and university
administrators. University education is very cost intensive in terms of both capital and recurrent
expenditures. Most often different staff unions of the university embark on strike because of
nonpayment of adequate remuneration. Constant strike actions destroy university credibility.
To generate more funds, universities should retool their machinery for internally generated funds (IGF). If
proper contacts are made and adequate incentives offered, the business community, alumni, international
business organizations, the public sector, and entrepreneurs can provide substantial financial support. The
effort of universities at sourcing for funds should be anchored on a deep sense of integrity, accountability,
transparency and honesty. The Parents Teachers Association (PTA) which has become an effective instrument
for galvanizing funding support for primary and secondary institutions could be upgraded and adopted for
similar purposes at the university level. .
Summary
The level of economic, social and political development of any country usually determines the accounting needs
of that country. Accounting education at the university level is very important because human capacity
building constitutes the major challenge of the university system in meeting the accounting needs of the nation.
The weaknesses in Nigerian accounting education to meet the economic needs of the nation can be explained by
the low education and professional level of teaching staff. This situation is still worsened by the brain drain of
high-level graduates or even of teaching staff towards better paid sectors. Efforts should be made to
resuscitate oversees postgraduate training linkages, and ways found to attract bright students to scholarly careers.
There is need for the accounting bodies to be more co-operative and collaborative with the academia, in
developing accounting expertise in areas most relevant to national economic development. The university
administrators, NUC, university accounting educators, and the professional accounting bodies should put hands
together in finding lasting solutions to the problems of accountancy departments in Nigerian universities.
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