Journal articles on the topic 'Didactics of accounting'

The purpose of this study was to explore the constructivist learning experiences of first-year accounting student teachers and the implications these learning experiences have for curriculum implementation. The study employed a phenomenological research design and followed a qualitative research approach in which data were collected using focus group interviews. Content analysis and qualitative coding were used to analyse the qualitative data generated by the focus group interviews. Premised on the findings, the study recommends that as key stakeholders involved in curriculum implementation, lecturers should engage empathically with students on issues regarding pedagogy and subject didactics. Of central importance to the recommendations made in this study is that key questions regarding teaching and learning activities should be informed by the dynamic learning needs of students. It therefore follows that lecturers ought to adopt a more student-participative, collaborative and consultative approach towards curriculum implementation and obtain regular feedback from students about their learning experiences.

Purpose Students’ evaluation of teaching quality plays a major role in higher education. Satisfaction is not directly observable, nevertheless it can be measured through multi-item measurement scales. These instruments are extremely useful and their importance requires accurate development and validation procedures. The purpose of this paper is to show how latent class (LC) analysis can improve the procedures for developing and validating a multi-item measurement scale for measuring students’ evaluation of teaching and, at the same time, provide a deeper insight in the phenomenon under investigation. Design/methodology/approach The traditional literature highlights specific protocols along with the statistical instruments to be used for achieving this goal. However, these tools are suited for metric variables but they are adopted even when the nature of the observed variables is different, as it often occurs, since in many cases the items are ordinal. LC analysis takes explicitly into account the ordinal nature of the variables and also the fact that the object of interest is unobservable. Findings The data refer to the questionnaire to evaluate didactics to the students of the University of Padua. Within LC analysis allows an insight of scale properties, such as dimensionality, validity and reliability. Moreover, the results provide a deeper view in the way students use the scale to report satisfaction suggesting to revise the instrument according to the suggestion by the National Agency for University Evaluation. Originality/value The paper gives an original contribution on two sides. On the side of methods, it introduces a more accurate methodology for evaluating scales to measure the students’ satisfaction. On the side of applications, it provides important suggestions to the university management to improve the process of quality of the didactics evaluation.

This paper aims to elucidate some didactical and pedagogical issues related to the design of a course module on cost allocation, a pivotal topic in management accounting education at the undergraduate level around the globe. The module in question is specifically tailored to third-year undergraduates in business pursuing a major in accounting-related topics. As a theoretical backdrop, the paper draws on the didactical relationship model developed by Norwegian education researchers Hiim and Hippe. While it has proved to be of considerable value in planning education and teaching in Norwegian primary and upper secondary schools, this model, to the best of the authors’ knowledge, has not previously been applied in the context of accounting education at the university level. Without seeking to wholly generalize our thoughts and views to all higher educational institutions, we refer, in this paper, primarily to our own personal experiences of teaching management accounting gained at the three Norwegian universities, namely, Nord University, University of South-Eastern Norway, and The Arctic University of Norway. It is argued in this paper that the didactical relationship model may be of great help to accounting educators by providing an illustrative account of key conditioning factors (didactic elements) to consider while planning the learning process. Additionally, the paper strives to delve deeper into the use of technology in light of the current COVID-19 situation that we are all locked in.

Purpose The purpose of this study is to argue for the need for more critical-reflective teaching-learning experiences in finance teaching, capable of promoting changes in students’ frames of reference toward sustainability. The aim was to evaluate the levels of reflection and the transformative learning experiences perceived by undergraduate students enrolled in three finance disciplines at a Business Administration course of a Brazilian business school. This course has been the object of pedagogical experience toward sustainability teaching-learning for some years. Design/methodology/approach The authors used mixed data. For quantitative data, the authors collected 188 questionnaires, as well as 160 student-written reports for qualitative data. Findings Incorporating sustainability topics into finance disciplines, longitudinally, stimulates critical reflection and transformations in students’ mindsets toward sustainable rationality in finance. Despite the high number of agreements with reflection and critical reflection levels, emphasis only on the theoretical discussion of sustainability presuppositions does little to contribute to the practical application of concepts. Research limitations/implications Although the study was conducted in a particular Business School, the authors expect that the results can be replicated and improved in comparative studies, encouraging transformative learning in the teaching-learning of finance. Practical implications The results show the potential and limitations of the experiences studied and its implications for theoretical and didactics in finance teaching. The discussions and the examples of practical activities presented can bring contributions to educators, professors and researchers. Originality/value Few studies in finance seeks to evaluate pedagogical experiences from the point of view of students’ learning, especially in relation to the development of a new rationality.

The article considers didactic aspects of competence-based and interdisciplinary approaches to teaching accounting for university students. The author proves the necessity to improve the national accounting education aimed at cohesion of theory and practice, production of new knowledge, its spread and usage via innovation activities. The article criticizes traditional approach to typical problem-solving connected with calculations and memorizing double-entries for failing to develop student’s analytical skills. It also promotes case-studies to infuse knowledge and skills enabling students to professionally solve real life like problems which they are likely to face. The article also considers seminars in the light of communication and its frame to inform students of innovation theoretical concepts of accounting. In addition the author looks into changes in the role of the lecture teaching accounting as well as forms and methods of teaching accounting as well as forms and methods of teaching accounting due to access to IT. The article underlines the importance of increased autonomy and self-reliance of students. It also describes professional literature as a key information resource in accounting.

Background and context: Three most common cancers in India are breast, uterine cervix and oral cavity, together accounting for approximately 34% of all cancers. Ministry of Health and Family Welfare, India has released an operational guidelines for cancer screening last year and has urged all the states to roll out population based cancer screening at various health care levels. As per these guidelines, the existing health care providers (HCPs) at various facilities would be rolling out the population based cancer screening in the country. However, the existing HCPs lack the skills and are not trained in cancer screening. Considering the size of the country, it is neither a feasible nor economically viable to provide in-person training for all cadres of HCPs. The limitation is comprehensively overcome by ECHO (Extension for Community Healthcare Outcomes) model provides a cost effective way to exponentially expand the capacity to mentor and train these HCPs in cancer screening best practices. ECHO as per the motto to “move knowledge rather than patients or doctors”, uses widely available one to many video-conferencing technology, didactic presentations and case based learning techniques to mentor and support HCPs to implement best practices in the field. In teleECHO clinics expert teams at an academic “hub” partner with willing participants to participate in knowledge networks in which all teach and all learn. Aim: To train the health care providers in cancer screening through technology assisted learning. Strategy/Tactics: A structured training program was designed using ECHO platform for all HCPs in separate batches that included, gynecologists, dentists and community health workers (CHWs), by virtual training to address all issues while they roll out cancer screening in their communities. Program/Policy process: A structured course of 20 week-sessions' virtual (online) cancer screening training program for various cadres of health care providers was undertaken. A typical one hour of ECHO session consisted of 25-30 minutes of didactics by the expert followed by 2 case presentations by the spokes. A “Beginner´s program” was well received by the participants who requested us to take it ahead with “Advanced training program” for specialists. Outcomes: 58 participants completed the course in cancer screening. The pre- and posttraining knowledge evaluation demonstrated a significant increase in the knowledge gained by participants. What was learned: In a resource constrained environment it is feasible to develop a basic curriculum in cancer screening program and train and support, all cadres of HCPs. Rolling out a technology enabled model such as ECHO for teaching and training can enable the development of a population based cancer screening program.

This article is an excerpt from the master's research related to a Didactic Engineering with the theme of Constant Amortization System and French Amortization System for the development of didactic situations related to the content of Higher Education Financial Mathematics, and which allows the use of the HP 12C financial calculator emulator. Currently, these amortization systems are being used by Brazilian financial institutions for real estate financing. The objective was to investigate how students of Administration and Accounting apply the mathematical knowledge of amortization in situations by using financial calculators. The methodological approach followed the Didactic Engineering steps, both for the construction of the didactic sequence and for its application and validation. The results indicate that the elaborated didactic sequence contributed to the development of the proposed mathematical content, as well as handling and the ways of dealing with the financial calculators in situations involving the amortization calculations.

Purpose The purpose of this paper is to ask: what effect does moving from individual to collective understandings of the entrepreneur in enterprising education have on the student’s learning? And given this shift in understanding, is there a need for a new paradigm in entrepreneurship learning? Design/methodology/approach This paper draws on ethnographic data from entrepreneurship education (EEd) at a summer school in Denmark. The purpose of the summer school was to bring the students from an awareness of their own competences to a shared understanding of resources, relationships and opportunities for becoming enterprising. Findings Drawing on the recent developments in understanding creativity, the authors’ explore the potential for similarities between becoming an entrepreneur in collaboration with others and being creative in collaboration with others. The authors’ found that a focus on the collaborative and distributed character of entrepreneurship, as within the We-paradigm from creativity, does not exclude the importance of perceptions of individuals’ self-images as part of a course in entrepreneurship. Yet, a reformulation of these could be an entry point for richer group work and articulation of diverse group potential. Research limitations/implications This study suggests that it is possible to take at least one step further in what can be achieved during an EEd course. Rather than remain a focus on individual learning and treating group work a didactics instrument, team formation processes can be used as a pedagogy/andragogy experiential tool in the classroom with its own learning outcomes, as presented and discussed above. For educators, this means that they have an additional tool to aid the complicated task of bringing EEd to students across campus. For students, this new approach means that the often dreaded and frustrating process of classroom team formation can become a positive experience of purposeful team assembly and collaboration. Two possible limitations regarding the findings of this paper can be identified: for students with extensive experience in forming teams and working in groups, taking them through this process may not have the desired effect as they may rely on habits and known mechanism without much reflection; it may be difficult to achieve the desired effect with students that know each other well before the course starts, as they may have too strong hidden agendas about who they want to work with and who they do not want to work with that this will over-power the idea/opportunity/subject-matter driven approach (Aldrich and Kim, 2007). Educators should consider if they may be subject to these limitations as this may have an effect on the use of active, opportunity-driven team formation in practise. To counter the second limitation, educators may want to consider how far into a course they want to facilitate the team formation; especially for courses running over significantly longer periods than two weeks. Future research may be able to assess the significance of these limitations. Practical implications This paper explores how students experience and handle a shift from an individual to a collaborative understanding of entrepreneurship imposed on them by the novel and unique design of a course that explicitly incorporates the team formation process into the curriculum. This is undertaken to gauge the extent to which students experience this shift as fitting the actual and perceived need for shared practices in developing enterprising behaviour, and to shed light on what action/process-based EEd courses may benefit from actively including a team formation process in the course design. Social implications EEd may be offered for a number of reasons. New enterprises are seen as a potential source of economic wealth and for the student, this type of education offers the possibility of using their knowledge in new ways, becoming entrepreneurs or intrapreneurs. Also, from the perspective of both the higher education institution and the student, in the fast changing world in which we live, the digital mobility and multiplicity of work environments requires a workforce that possesses a range of individual competences. Such as being persistent, engaged and having good ideas, competences that are difficult to teach and hard to learn. Adding to our knowledge of how to handle these concerns, the paper points at a number of social implications of EEd. Originality/value The research conducted in this research paper contributes to the field of EEd by exemplifying how conceptual understandings of entrepreneurship as a collective enterprise, rather than an individual one, impact students’ understanding and experience of entrepreneurship. Furthermore, it provides a foundation for expanding research aimed at providing students with a learning experience more in line with the everyday life of an entrepreneur.

Purpose The purpose of this paper is to analyse how contradictions between institutional pressures shape accounting and organisational change within Air Greenland. Design/methodology/approach The paper applies document analysis and retrospective interviews to trace accounting and organisational change spanning 50 years and analyses developments on multiple levels: societal, governance and micro levels. Findings The paper illustrates the didactical development of the organisation and management accounting. The contradictory impetus from the institutional level generates a space where actors are able to affect development and change management accounting systems. Actors at the company level further acted on the institutional level to affect change in governance and institutions. Research limitations/implications The case differs from case studies in emerging countries owing to the low number of inhabitants in Greenland, its income per capita and the legislative influence asserted by Denmark, the former colonial power, restricting the generalizability of findings. Originality/value The paper extends extant research on development of organisations and management accounting change in developing countries through a longitudinal study of how contradictory demands from the governance and legislative levels affect accounting and organisational change. Moreover, the paper is the first case study to address management accounting practices in Greenland.

Institutions of higher education play a fundamental role in the effort to reach sustainability; there are different ways to achieve it. The objective of this work carried out in 2017 was to design, implement and evaluate a course-workshop that will provide teachers of the Bachelor’s Degree in Accounting and Administration at the Autonomous University of Guerrero (UAGro) tools to incorporate the environmental axis into their learning unit programs, in the context of environmental education. It was a study with a qualitative and transversal approach, based on constructivism and transversality. It was structured with its foundation in institutional documents. The design and selection of the themes was carried out in conjunction with a team of experts. Twenty-four teachers participated. The initial and final evaluation was carried out through guiding questions and surveys; the initial result showed an economistic vision of the environment, as well as ignorance about strategies to incorporate the environment as one of the dimensions of sustainability; this contrasts with the final evaluation, in which knowledge and willingness to incorporate the environment into their respective learning unit programs was observed, as well as satisfaction with the course-workshop that had developed. It is concluded that it is necessary to strengthen the processes of teacher training and give continuity to them for the incorporation of the environment as a contribution to sustainability.

Purpose – The purpose of this paper is to present an integrated model of didactic, practice and interdisciplinary service learning in healthcare education, and determine the students’ perceptions on the benefits of this integration. Design/methodology/approach – A pre and post survey design was utilized to examine health professions students’ perspectives with respect to learning outcomes relevant to professional benefits of a service learning capstone. The surveys consisted of 36 items for measuring the interdisciplinary course characteristics and perceived benefits of the integrated approach. The required interdisciplinary (used interchangeably with interprofessional) course was constructed as an integrated didactic, practice interdisciplinary service learning model. The sample consisted of undergraduate students (n=53) who completed the interdisciplinary senior seminar capstone course taught by one faculty member in one of three course sections. Structural equation modeling based on partial least squares was used to analyze the significance of constructs. Students’ reflections on interdisciplinary service learning were also collected and summarized. Findings – The study demonstrated the significance of interdisciplinary course and team preparation on perceived professional benefits and positive community service learning experience. Research limitations/implications – Further studies are needed and being pursued to address practitioners’ perceptions of interdisciplinary education. To fully complete the assessment of interdisciplinary education, longitudinal studies must be pursued with graduates and their employers. A larger sample size could be used to repeat this study. Practical implications – The model employed in this study may be utilized as a component of practice education and clinical practice to address accreditation requirements, quality patient-centred care, and engaging students in valuing interprofessionalism and service. Originality/value – This study presents an integrated model of didactic, practice and interdisciplinary service learning in health professions education, and demonstrates the benefits of the model with health profession students’ perceptions of interprofessional education (IPE). This study contributes to professional learning research as the impact of IPE has been questionable due to lack of rigorous evidence.

The authors discuss the method of designing the distance learning didactic materials for the asynchronous mode. The approach is based on the modular structure of the fundamental knowledge. The new role of the teacher is being discussed as well as its impact on the didactic materials’ structure and content. The paper introduces the knowledge representation model designed to meet the requirements of theoretical knowledge presentation in a selected domain using the Learning Object concept.

The didactic function of business games is often seen only in the development of sociocommunicative competences and general problem-solving strategies. An equally important aspect of business games lies in the acquirement of technical and problem-oriented knowledge, which is the focus of this article. Moreover, this knowledge dimension is further elaborated and justified based on four areas of learning objectives seen from learning—theoretical and from didactic points of view: (a) the definition of these structures of knowledge that (cognitive—psychologically seen) correspond to the respective areas of the learning objective; (b) referring to cognitive learning theories, the degree to which knowledge can be acquired, through which learning processes will be assessed; and (c) which conditions are suitable to trigger the respective learning processes. Didactic analyses based on these assumptions deal with the question of how these learning conditions can be implemented in business games.

In the article child’s speech development process is observed, which, on the one hand, assumes the accounting of not only didactic, but also methodological principles, which let the preschool pedagogue choose appropriate means for speech development. On the other hand, the basis of the organization of speech development process is the preschool educational curriculum, where the volume of speech abilities and skills, the demands for different aged-groups are defined. But child’s speech development peculiarities and regularities should be taken into consideration, when the choice of self-realization and self-organization methods, ways and means of child’s speech becomes urgent.

Objective: Investigate the accounting students’ perception on the use of a web-based student response system (SRS), called Kahoot!, in a public higher education institution in Brazil. The web-based SRS is a relatively recent technology tool that can contribute to provide an active learning environment. Background: The paper reviews the SRS literature and highlights its usage benefits and challenges. Also, the study presents empirical studies carried on SRS thus far that offered theoretical support for the discussion of the findings. Method: Data were collected from 77 students through survey. The survey was designed based on prior SRS literature, containing two parts. The first one asked for the students’ demographics; and the second one comprised 22 questions to capture two constructs: “Perception of Use” (18 questions) and “Overall Satisfaction” (6 questions). Surveys were applied in loco. Results: The Cronbach's Alpha coefficient indicated high internal consistency among the items that measured both constructs. We also found that the SRS assists in classroom interactivity, promote greater involvement, and was adequate as a didactic tool. Students also thought that the SRS may have the potential to improve their learning and were generally satisfied with it. Contribution: The study contributes to teaching methods in accounting education by bringing evidence of efficacy of a web-based SRS from accounting students’ perspective. It also shows promising results when using SRS in accounting classes, especially when interactivity and active learning are considered educational goals.

In the following article we aim to give the reader an insight into the problems we have encountered since we began developing a curriculum for entrepreneur education at university level. We have been able to find solutions to some of the problems faced. More interesting though seem to be the quandaries which crop up almost automatically when pedagogues attempt to formulate a programme of “Entrepreneur Education”. They give us occasion to critically reflect on some accepted standpoints, and should also open up interesting perspectives for the reader for his or her own consideration. As such we intend to spend more time on the quandaries whilst providing rather brief sketches of our solutions. We hope to be able to offer a small contribution to the field in order to fuel critical debate in the discipline of Entrepreneurship Research and Education; debate whose aim is to effect critically constructive reflection on practice and existing knowledge, and forge innovative new paths towards the object of research.

The use of mathematical and statistical methods can help managers to deal with decision-making difficulties in the business environment. Some of these decisions are related to productive capacity optimization in order to obtain greater economic gains for the company. Within this perspective, this study aims to present the establishment of metrics to support economic decisions related to process or not orders in a company whose products have great variability in variable direct costs per unit that generates accounting uncertainties. To achieve this objective, is proposed a five-step method built from the integration of Management Accounting and Operations Research techniques, emphasizing the Monte Carlo simulation. The method is applied from a didactic example which uses real data achieved through a field research carried out in a plastic products industry that employ recycled material. Finally, it is concluded that the Monte Carlo simulation is effective for treating variable direct costs per unit variability and that the proposed method is useful to support decision-making related to order acceptance.

The purpose of this study was to identify approaches about teacher education in the accounting area in researches selected, based on Bibliographic Portfolios, theoretical and empirical, related on the subject. Studies by Nossa (1999), Slomski (2007); Slomski & Martins (2008); Miranda, Casa Nova, Cornacchione Júnior (2012), Comunelo et al (2012), Laffin & Gomes (2014, 2016) identify the need for teacher training actions for accounting education. In methodological terms, this study was characterized as qualitative, descriptive and bibliographical. It was done based on the Knowledge Development Process-Constructivist (ProKnow-C) to organize and analyze data and focused on the systematic review stage of the process. It sought to identify gaps and research opportunities related to the object investigated, using the selected Bibliographic Portfolios (PBs). The main conclusion of the study shows that the approaches to teacher training are in the scope of teaching fundamentals, characterized by: teacher knowledge, knowledge base for teaching and reflective teaching. They point to the instrumentalisation of teaching activities related to the objectives and contents of teaching: pedagogical practice, learning environment, didactic transposition, strategies and content of teaching.

This paper describes new and emerging technologies in education, learning environments and methods that have to satisfy lifelong learning, from school age to retirement, on the basis of the psychophysiological model of the cognitive abilities formation. It covers such topics as: evaluation of a human (accounting schoolchildren, youth and adults features) abilities and individual propensities, individual trajectory of learning, adaptive learning strategy and design, recommendation on curriculum design, day-to-day support for individual’s learning, assessment of a human learning environment and performance, recommendation regards vocational retraining and/or further carrier etc.). The specific goal is to facilitate a broader understanding of the promise and pitfalls of these technologies and working (learning/teaching) environments in global education/development settings, with special regard to the human as subject in the system and to the collaboration of humans and technical, didactic and organizational subsystems.

To become a teacher one must possess a minimum of pedagogical competences, obtained by the completion of pedagogical-psychological-didactic-methodical education. It is assumed that it will be followed by professional growth in the foreseeable future – but that does not necessarily happen. One way to provide a better head start for prospective teachers and their future students is to implement a service-learning (S-L) – a pedagogical approach that combines academic coursework with voluntary service in the community. The aim of this study is to determine the initial interest of students for engaging in service-learning within compulsory courses of pedagogical-psychological-didactic-methodical education and to investigate the relationship between the level of service-learning information and the reported interest in service-learning. Participants were 42 graduate students, divided into two groups – experimental (attended a lecture on service-learning between measurements) and control group (no intervention between two measurements). Results demonstrate high(est) interest for service learning within the course Psychology of Education. Prospective teachers that attended the lecture on service-learning became more interested in it. Most of the students think that engaging in service-learning would lead to higher motivation and better knowledge of the course. These findings should encourage teachers and policy-makers to consider the implementation of S-L in educational institutions in order to improve educational efficiency on all levels of the educational system.

Background. Interactive hands-on learning is effective for learners of all ages and professional backgrounds. A shift from traditional didactic classroom models to the adoption of an active learning approach through constructivism in the classroom, specifically, in higher education, is shown to encourage critical thinking and problem solving in learners based on learned experiences. Aim. This article focuses on detailing a game used for healthcare leadership doctoral students that is adaptable and applicable for students in any program focused on teaching strategies in management and leadership and/or in critical thinking. Method. Based on the Escape Room video games and social activity phenomenon, teams compete to solve content-specific challenges to attain puzzle piece clues which lead to the next challenge or obstacle set forth by the instructors (representing hurdles in management/leadership and/or an academic program). Traditional quiz-type exercises, pictograms, cryptograms and crossword puzzles are coupled with modern technological components (e.g. social media and smartphone apps). The first team to obtain all puzzle pieces is deemed most strategic winner. Depending on allotted class time, gameplay can range from 2 to 4 hours. Results and Conclusion. This game mimics interdisciplinary team work environments. Participating in interactive collaborative learning environments enhances the overall learning experience, allowing learners to apply knowledge through gameplay, rather than just memorize concepts without context, which is characteristic of traditional didactic learning environments.

Purpose – This paper aims to present an integrated model of workplace guidance to enhance awareness of what constitutes good guidance, to improve workplace guidance practices in vocational education and training. Design/methodology/approach – To identify constituent aspects of workplace guidance, a systematic search of Web of Science was conducted, focussing on mentoring literature, research on institutional socialization tactics and research on didactical interventions and their effects. Findings – The model interprets workplace learning as a relational and integrated process of participation, acquisition, guidance and social interaction. Psychosocial support, structure-providing interventions and didactical interventions are discussed as essential components of guidance. How these components are enacted is influenced by the characteristics of training firms and their employees’ readiness to provide guidance. This makes guidance an intrapersonal process. Workplace guidance is also an interpersonal process in which the agencies of employees mediate the relationship between guidance and interaction, and the agencies of trainees mediate the relationship between, on the one hand, participation and acquisition and, on the other hand, social interaction. Originality/value – Integrated models of what constitutes good workplace guidance are rare. To fill this gap, this paper highlights constituent aspects of workplace guidance and brings them together in an integrated model. The model can help mentors/employees choose effective interventions to improve workplace learning.

Abstract Background Anterior communicating artery (AComA) aneurysms are the most common intracranial aneurysm, accounting for 25 to 38% of all cases. In spite of the advent of modern neurointerventional treatments, they still represent a strong indication for clipping in certain anatomical and clinical conditions. However, AComA aneurysms are the deepest located aneurysms of the anastomotic circle of Willis, with a complex spatial orientation, and they are fed by bilateral branches of the anterior circulations. Although, on one hand, these aneurysms represent the most complex ones of the anterior circulation, on the other hand, the experience of young neurosurgeons is increasingly limited. Therefore, respecting operative guidelines is crucial to achieve the best aneurysm exclusion and avoid fatal intraoperative complications. Study Objective We describe the technical algorithm we use to teach young neurosurgeons how to approach AComA aneurysms and help them to develop a procedural memory needed to perform an efficient and safe surgery. Materials and Methods We reviewed our last 10 years of institutional experience of > 200 cases of clipping ruptured and unruptured AComA aneurysms, analyzing our technical refinements and the difficulties in teaching residents and young neurosurgeons how to establish fundamental key points and design a didactic algorithm that includes operative instructions and safety rules. Results We identified seven pragmatic technical key points regarding craniotomy, cisternostomy, gyrus rectus corticectomy, proximal control, perforators and Heubner preservation, aneurysm neck dissection, and clipping to use in a didactic algorithm for teaching residents and as operative instructions for inexperienced neurosurgeons. Conclusion In the setting of clipping AComA aneurysms, respect for surgical rules is of paramount importance to perform an efficacious and safe procedure and ensure the best aneurysm exclusion and preservation of neurovascular structures.

Background and Objectives. The code team course is a 3-hour, interactive course that follows a 4-phase brain-based lesson plan for simulation. Interprofessional teams receive instruction and practice in evidence-based teamwork, communication, and individual skills. Methods. This quantitative research included a pre-test and post-test design in an urban Department of Medicine. Sixteen groups (n=109) participated in the course over a period of eight weeks. Classroom metrics included pre- and post-course High-Quality cardiopulmonary resuscitation (CPR) and code team didactic knowledge assessed by Wilcoxon rank-sum tests. In addition, four in-situ mock code simulations were conducted to provide the researchers with baseline and post-intervention data. Code team performance assessment scores were tallied and compared between baseline and post-intervention by Fisher’s Exact Test. Results. The classroom metrics produced significant results. High-Quality CPR scores were higher post-training than pre-training (median score 4 vs. 3, respectively; p=0.006). Didactic knowledge test scores were also significantly higher (median score 90 vs. 70, respectively; p <0.001). In-situ team performance improved in several areas. There was a significant improvement in the area of cardiac code management in the day shift group. The percent “done well” improved from 25% (5/20) to 100% (20/20) (p= <0.001). Conclusion. The results of this pilot study suggest that code team training using the 4-phase BBL plan for simulation is associated with improvements in interprofessional team knowledge and performance during cardiac emergencies. It is equally important that the training is conducted over a short period in order to ensure that all team members are properly prepared.

The heritage mission of Vilnius Temporary Archaeological Commission (1855–1865) is twofold. It strived to implement the Lithuanian cultural heritage continuum idea of “the past for the future” while performing a didactic task: to collect and publish historical documents and through the use of “Lithuanian antiquities” to organize the historical exposition of Vilnius Museum of Antiquities, creating conditions to recognize an objective history of Lithuania, in particular the period of Polish-Lithuanian union. Relying on 19th century positivistic attitudes this Commission sought for a position of an objective history observer, praising facts and proclaiming that the task of a historian is to show how it really was.Vilnius Temporary Archaeological Commission formed its position as the center for cultural heritage guardianship in the Northwester Krai of Imperial Russia. It regulated archeological excavations, performed scientific consulting and expertise functions, carried out archaeographical and museographical work. However it failed to organize systematic heritage accounting and protection of immovable heritage and sites of worth. Vilnius Temporary Archaeological Commission tried to draw public attention to a subdued nation’s need of an objective look at its land’s past and peculiarities, through the witnesses of its past – historical documents and musealias.

The study takes the scale of Galbraith and Hines (1998, 2000) and arguments exposed by Galbraith, Hines and Pemberton (1999), Cretchley, Harman, Ellerton and Fogarty (2000), McDougall and Karadag (2009), Gómez-Chacón and Haines, (2008), Goldenberg (2003), Moursund (2003), about Mathematics confidence, Mathematics motivation, Computer confidence, Computer motivation, Computer and Mathematics interaction and Mathematics engagement. In the same way the arguments of García and Edel (2008), García-Santillán and Escalera (2011), García-Santillán, Escalera and Edel (2011) about variables associated with the use of ICT as a didactic strategy in teaching-learning process in order to establish a relationship between students perception with the teaching-learning process and technology. Therefore this paper examines the relationships between students attitudes towards mathematics and technology in a study carried out in the Universidad Autónoma of San Luis Potosí Unidad Zona Media. 214 questionnaires were applied to undergraduate students in Accounting, Management and Marketing. The statistical procedure was the factorial analysis with extracted principal component. The Statistics Hypothesis: Ho: ρ = 0 have no corelation Ha: ρ ≠0 have correlation. Statistic test to prove: Χ2, Esphericyty test of Bartlett, KMO (Kaiser-Meyer_Olkin) Significancy level: α =0.05; p< 0.01, p<0.05 Decition rule is: Reject Ho if c2 calculated > c2 tablas. The results obtained of sphericyty test of Bartlett KMO (.703), Chi square X2 92.928 > c2 tables, Sig. 0.00 < p 0.01, MSA (CONFIMA .731; MOTIMA .691; COMPIMA .741; CONFICO .686 and INTEMAC .694) provide evidence to reject Ho. Thus, the variables implicated Mathematics confidence, Mathematics motivation, Computer confidence, Computer motivation, Computer-Mathematics interaction and Mathematics engagement, help to understand the student’s attitude toward mathematics and technology. Keywords: Mathematics confidence, Mathematics motivation, Computer confidence, Computer motivation, Computer and Mathematics interaction, Mathematics engagement.

The aim of this article is to test the teacher leadership initiated by teacher professional development abroad, as a factor of organisational change in a structural equation model. Structural equation modelling was employed to analyse survey data collected from 218 teachers who participated in professional development activities abroad under Erasmus+ KA1 in 32 Lithuanian schools. The model expresses the relationship between teacher leadership and organizational change, where teacher professional development abroad is treated as an initial (self-development) dimension of teacher leadership. Results revealed the positive and significant relationship between teacher leadership and organizational change, where leadership is conceptualized as an ongoing relational process of selfdevelopment, dispersing ideas, involving others and gaining commitment. Findings of the study also depicted a positive and significant relationship of didactic competence (the dimension of self-development phase of leadership) with one of the dimensions of organizational change - learning in the classroom.

In the department of Rare Books at the Library of the South Ukrainian National Pedagogical University named after K. D. Ushinsky two distinctive works by Christian Fürchtegott Gellert published in 1790 were found. The current level of the use of early publications as sources for historical research is largely dependent on the accounting and scientific level of describing the sights of print within the institution. This fact is specifically important for the early printed books and rare editions as the study of those allow restoration of historical memory and the eliminate white spots in the history. Almost forgotten by descendants, the work of C. F. Gellert represents a holistic philosophical, historical and pedagogical system whose specificity is determined by the personality of the writer: his spirituality, worldview, life, and experience. Gellert’s theoretical treatises represent not only a collection of his didactic ideas and concepts, but they are also the philosophical and aesthetic foundation of the literary work of the author. All works created by Gellert, whether fables and parables, moving comedies and romance, spiritual wings and songs, have a theoretical justification. At the same time, it is important for the author to translate their ideas and views into life. Also, to visualize the artistic material to show the reader the possibility of solving educational problems with a help of artistic creativity.

PurposeAccording to Fee (2009), e-learning systems have three components: technology, learning content and e-learning design. Few studies have examined e-learning design as an educational process, although universities are increasingly using e-learning as they become more entrepreneurial. This article aimed to investigate how universities approach e-learning design.Design/methodology/approachThe study used a mixed methods approach. First, the authors carried out a quantitative analysis of the websites of the top 100 European universities in the Quacquarelli Symonds Ranking. The authors then moved to a qualitative approach, analyzing a pilot case and three case studies. Semistructured interviews were conducted with managers of e-learning services at the chosen European universities.FindingsThe 100 best European universities in the Quacquarelli Symonds Rankings all use e-learning methods. The case study universities were selected from this list. The semistructured interviews with managers of e-learning services highlighted the importance of the design of e-learning courses. However, most focused on the professional figures involved, rather than the process for e-learning and the overall design of the course.Originality/valueThe article provides a detailed study of e-learning design in an educational context. The analysis of multiple case studies allowed the authors to identify how the selected universities carry out didactic design activity through the use of technology. It therefore contributes to knowledge of cases of digital academic entrepreneurship.

Background. As revealed by national surveys and comparisons with other countries, Italian students may have difficulties in learning mathematical content, and geometry in particular. Aim. This research aimed at ascertaining if, with respect to traditional methods, the structural characteristics of simulation games designed on the basis of specific theoretical and methodological choices can: (a) facilitate comprehension and improve the retention of geometric concepts; (b) increase pupils’ motivation to learn geometry; (c) affect perceived social and scholastic self-efficacy. Method. This mixed method research included an experimental and a control group and a qualitative analysis of an open-ended examination. Results. Our research with Y4 primary pupils (n=104) indicates that students who learned geometrical concepts via the simulation game had a higher level of both content retention and level of abstraction compared with those in the control group. Conclusions. The results of this study highlight the didactic effectiveness of simulation games with reference to the cognitive aspects of the learning process and indicate the need to develop design models for geometry-based simulations.

This paper describes the use of experiential learning theory in the development of an undergraduate subject in collaborative systems. The purpose of the subject was to introduce students to the design, development and use of collaborative systems in organizational environments. Early in the subject’s development it was decided that in order for students to gain a deeper understanding of the issues involved in the development of collaborative systems, they should collaborate using an e-learning system so that they could experience these problems first hand. The paper provides an overview of the subject structure, the views of students with regard to the learning approach and some of the outcomes that were observed. The findings revealed that the experiential approach was successful in providing students with a good understanding of the issues associated with the design and use of collaborative systems. However, while many achieved deeper learning outcomes than would normally be provided by a traditional didactic approach, there were students who failed to achieve the desired learning levels. The findings not only provide support for Perry’s model of intellectual development and the value of setting unstructured problems, but also demonstrate the need for structure in early experiential events to which students are exposed.

The constantly growing amount of new knowledge, development of science-based diagnostic methods, effective treatment technologies, emergence of the latest innovative technologies and means of communication require revolutionary changes in the system of medical education. One of the important trends in the development of modern education has been the widespread introduction of various distance learning technologies. The article considers the main tasks of distance learning in the medical field and scientific approaches to its implementation. Therefore, the purpose of this article is to analyze and highlight the principles of distance learning. For effective organization of distance learning it is necessary to follow the basic didactic principles and to apply information-receptive and research methods. To ensure effectiveness of distance learning, basic distance learning technologies such as case technologies, TV technologies, and web platforms can be recommended. The experience of implementing distance learning at the Department of Microbiology, Virology and Immunology of the Ukrainian Medical Dental Academy has shown that in the conditions of quarantine restrictions, the introduction of mixed computer and Internet technologies is optimal. ZOOM and Google Classroom platforms have been found out to be the most adapted and easy to use for practical classes. However, the problem of acquiring practical skills by medical students is still remaining unsolved, and in particularly: work with a microscope, preparation of drugs, cultivation of microorganisms, production and accounting of antibioticograms, serological reactions, etc. Thus, the pedagogical and organizational principles of medical education contribute to the introduction of new information technologies into the educational context, but now can be considered only as part of the conventional teaching.

Purpose Leader-centred teaching has often taken as normal a cyclical pattern of business, which Marques (2014) argues is no longer the appropriate model. The purpose of this paper is to examine the current leadership curriculum paradigm and the case for an alternative pedagogy which better caters for the messy reality – without recurrent patterns or historical certainties – that global organisations and their business leaders currently often have to deal with. In particular, it addresses implications for the “hero” model of leadership. Design/methodology/approach The empirical findings are elicited through a combination of case studies, qualitative surveys and action research methods which include organisational development which encourages leaders to develop skills and capability to enquire into and work with their own group processes and design. Arts-based methods, such as poetry, music, painting, sculpture or music are offered as a means to help cultivate the leader’s creative potential and reach into those vulnerable places which often remain hidden amongst traditional didactic methods of facilitation. Findings The empirical findings call for a deconstruction of the hero leader through increasing reflexivity to help leaders understand their own feelings, reactions and motives. It encourages bespoke leadership competencies which can be adapted for individuality. This suggests that contemporary leaders and managers first need to understand what capacities and deficiencies they have as individuals, and second how to build an appropriate mix of skills through understanding and reflecting on their own individual experiences and actions. Originality/value The paper introduces an approach to leadership training which takes account of the demand for organisations to serve a social purpose, and the need for effectively leading a workforce where the power of the individual is growing with millennials pushing this and questioning the very premises of corporate behaviour and economic and social principles which guide it. It acknowledges that the demands on leaders are shoulder-buckling at the best of times but proposes that business school teaching on leadership must address the messiness of reality and offer means and ways of thriving in spite of such chaos.

O tema competências requeridas dos docentes demanda reflexões e discussões contínuas no ambiente acadêmico. Uma de suas abordagens envolve os discentes, cuja percepção sobre a atividade docente, dentre outros aspectos, permeia as relações de ensino e aprendizagem. O presente artigo objetivou compreender a percepção dos discentes sobre as competências mais relevantes dos docentes, identificando a congruência no ambiente. Aplicou-se um questionário, no qual foram apresentadas doze competências segregadas em três grupos: pedagógico (didática, visão sistêmica, planejamento e conhecimento teórico); pessoal (relacionamento, exigência, comunicação e criatividade) e profissional (experiência de mercado, comprometimento, ética e qualificação acadêmica). Participaram 114 alunos do terceiro e quarto ano de Ciências Contábeis das instituições pública e privadas de Londrina. As análises demonstraram que as competências didáticas, comunicação e experiência de mercado foram indicadas como as principais dentro dos respectivos grupos. No quesito congruência, entre as competências, destaca-se maior desequilíbrio no que tange às competências: didática e comunicação. Os respondentes indicaram, ainda, que as competências requeridas para o exercício da docência são as mesmas para a maior parcela dos discentes, todavia quando a questão se volta para a percepção sobre o exercício dessas competências, parte relevante dos docentes não as exercem, em nível suficiente, para chamar a atenção dos alunos. Existe a necessidade incentivar a reflexão e a discussão do tema, principalmente, entre os docentes. Palavras-chave: Competências Docentes. Ensino Aprendizagem. Atividade Docente. AbstractThe theme competencies required fromteachers demand reflection and continued discussions in the academic environment. One of his approaches involves the students, whose the teaching activity perception - among other things - permeates the teaching and learning relations. This study aimed at understanding the students’ perceptions about the most important Teachers’ skills identifying their congruence in academic environment. A questionnaire was applied in which twelve competencies were presented segregated into three groups: educational (didactic, systemic vision, planning and theoretical knowledge); personal (relationship requirement, communication and creativity) and professional (market experience, commitment, ethics and academic qualification). 114 students answered the questionnaire in the Accounting third and fourth year course from public and private institutions from Londrina city. Analysis showed that the didactic skills, communication and market experience were indicated as the mainly within the respective groups. Concerning the issue of congruence among the skills it highlights a greater imbalance in relation to skills: teaching and communication. It pointed outthat the skills required for the teaching exercise are the same for the largest share of students, but when the question turns to perceptions about the exercise of those powers, the most of the Teachers do not perform at a level sufficient to gain students’ attention. There is a need to encourage reflection and discussion of the topic, especially among Teachers. Keywords: Teachers’ skills. Teaching and learning. Teacher’s activity.

Problem and goal. The article is devoted to the problem of pedagogical design of e-learning course as an element of innovative system of foreign language professionally oriented training of masters of non-linguistic specialties, analysis of potential opportunities and risks of its implementation. The relevance of the research is connected with the need to accumulate professional experience in the development and piloting of electronic educational resources in the conditions of digitalization of the Russian educational space and the creation of a single, public portal-aggregator of online courses. Methodology. The initial prerequisites of the work were theoretical and applied research in the field of professional and electronic linguodidactics in Russia and abroad. The concept of the considered electronic resource was formed in line with the communicative and competence approaches, the requirements of the modern educational paradigm, philosophy and structural parameters of the virtual learning environment Moodle. Innovative parameters of the content and structure of the course are determined by its design on the principle of reverse design and technology of implementation within the educational paradigm of mixed subject-language integrated learning. Results. The practical significance of the work lies in the fact that the didactic model presented in the study can be considered as a network component of the linguistic professional learning environment, which is formed in line with the trend towards the early professionalization of a foreign language course in a non-linguistic university. Conclusion. This paper presents the concept of innovative educational resource and its implementation using information and communication technologies - e-learning course “English for students of financial and economic specialties enrolled in master’s programs”. It covers topics that involve the development of knowledge gained in the study of related subject areas (financial management, accounting, banking, finance and credit, stock markets, risk management, etc.) and the experience of professional masters.

Communication skills have been identified as a key component of medical education by the CanMEDS Project. The objectives of this study were to identify the perceived key components of communication skills from the perspectives of both orthopaedic residents and their program directors, and to understand how these skills are currently taught. This study utilized a mixed methods design. Quantitative data was collected using a 30-item questionnaire, which was distributed to all Canadian orthopaedic residents. Qualitative data was collected through focus groups with orthopaedic residents and semi-structured interviews with orthopaedic program directors. One hundred and nineteen out of three hundred and twenty-five questionnaires were completed (response rate = 37%), twelve residents participated in two focus groups, and 9/16 program directors from across the country were interviewed. The questionnaire reliability had an internal consistency of Cronbach’s alpha = 0.72. An ANOVA of the questionnaire data showed gender and International vs. Canadian medical graduate status to be independent variables to several item responses (P < 0.01). The factor analysis produced a five-factor model accounting for 50% of the variance. Both program directors and residents identified communication skills as being the accurate and appropriate use of language (ie, content skills), not how the communication was presented (ie, process skills). Perceived barriers to communication included time constraints and the need to adapt to the many personalities and types of people encountered daily in the hospital. Residents lack explicit communication skill training, but value developing communication skills in the clinical environment through experiential learning and role modeling. Resident education should focus on developing residents’ process skills in communication. Care should be taken to avoid large-group didactic teaching sessions, which are perceived as ineffective.

Purpose The purpose of this paper is to present and develop models of educational approaches to entrepreneurship that can provide complementary analytical structures to better study, enact and reflect upon the role of entrepreneurship in higher education. Design/methodology/approach A general framework for entrepreneurship education is developed by using theory as well as practical experiences from the fields of business, engineering and pedagogy. The paper is mainly conceptual where the unfolding Swedish practice is used as contextual backdrop. Findings The FOR/IN/THROUGH/ABOUT (FITA) taxonomy is presented and used to develop three models of how to approach entrepreneurship in higher education depending on purpose. As there exists a didactical divide between entrepreneurial education for business and entrepreneurial approach to teaching and learning, educators and researchers ought to let their specific context influence the adoption of the taxonomy as well as the presented models. Research limitations/implications The differentiations suggested by the presented models can be used to both structure the designs and limit claims of future research. More heuristic research is called for. Practical implications The use of FITA in the designing of entrepreneurship education offers new opportunities for enhancing complementary student learning in higher education. Social implications The study suggests that any political or scholarly initiative must acknowledge the diversity of entrepreneurship education and chose different approaches depending on what is to be achieved. Originality/value The multidisciplinary approach has made it possible to present and create models that denote a common ground for a productive discussion on how to better understand and make use of entrepreneurship in higher education.

The relevance of the study is conditioned by the steady increase in the overall morbidity of student youth. The purpose of the study is to establish the effectiveness of physical education lessons in junior high school students, who belong to a special medical group due to their state of health. The following materials and methods were used during the research: analysis of documentary materials, pedagogical observation, pulsometry. The matter of the structure of diseases of junior schoolchildren who attend classes in a special medical group has been investigated. It is established that the number of students who may belong to a special medical group due to a certain state of health is 53.3% of all students enrolled in such group. Analysis of diagnoses indicates gross violations in the process of their formulation: lack of clear interpretation, designation of conditions that do not fall under the use of a diagnosis, diagnosis of age-incompatible students. An analysis of physical education lessons for primary school children aged 7-10, which are classified by health status to a special medical group. It was determined that the heart rate reached the upper limit of the maximum pulse reserve for children of the special medical group in the minimum number of exercises, while the total duration is on average 2 minutes 40 seconds, which makes it impossible to increase aerobic capacity of students. It was found that healthimproving lessons do not solve the problems associated with increasing the strength of postural muscles, with the development of coordination skills, do not have the value of special motor correction of certain diseases and pathological conditions of primary school children. The identified features of the educational process in a special medical group make it possible to state violations of such didactic principles as the principles of accessibility, activity, systematicity, individualisation. The existing system of physical education of junior schoolchildren, classified by health status to a special medical group, is described by a clear inconsistency of projective, substantive, procedural, and accounting and control settings

PurposeExperiential approaches have become increasingly common in entrepreneurship education in response to calls for different approaches to the traditional didactic process-driven approach. Experiential approaches offer the potential to develop the skills and mindset that are required in entrepreneurship. Research has highlighted the critical importance of educator pedagogical competence in the delivery and quality of teaching and learning in further and higher education. Nevertheless, educator narratives and practices are often based on foundations that suggest a lack in the depth of knowledge and understanding of the underlying pedagogic learning theories and practice. This paper brings educational theory and pedagogic practice together in a three-stage framework of the experiential entrepreneurship learning process to support entrepreneurship educators within further and higher education.Design/methodology/approachThis paper reviews and brings together the seminal educational theories and philosophies of constructivism, objectivism, Kolb's (1984) theory of experiential learning, Schön's (1983) reflection-in-action and Mezirow's (1997) theory of transformative learning, to develop a framework which underpins the experiential entrepreneurship learning process.FindingsThis paper develops a three-stage framework which informs the roles of an educator and a learner in experiential entrepreneurship education within further and higher education, based on educational theories and philosophies that inform the learning process.Practical implicationsThe developed framework supports the pedagogic competence of educators in the delivery of experiential entrepreneurship education through a deeper understanding of the supporting theory that informs the pedagogic practice. This will provide consolidation to enable educators to maximise the effectiveness of their educational practice (Kaynardağ, 2019) and can increase the legitimacy of entrepreneurship education (Foliard et al., 2018).Originality/valueThis paper meets calls in the literature to provide a closer engagement between educational theory and pedagogic practice to afford guidance as to how educators can navigate some of the different educational theories and philosophies to consolidate the effective delivery of quality experiential entrepreneurship education. Applying seminal educational theories and philosophies to ensure the quality of experiential education can support the legitimacy of experiential entrepreneurship education.

Purpose The harbours of Ireland, under threat from deterioration and rising sea levels, are being documented using terrestrial LiDAR augmented by archival research to develop comprehensive histories and timeline models for public dissemination. While methods to extract legible three-dimensional models from scan data have been developed and such operational formats for heritage management are imperative, the need for this format in interpretive visualisations should be reconsidered. The paper aims to discuss these issues. Design/methodology/approach Interpretive visualisations are forms of history making, where factual evidence is drawn together with conjecture to illustrate a plausible account of events, and differentiation between fact and conjecture is the key to their intellectual transparency. A procedure for superimposing conjectural reconstructions, generated using Rhinoceros and CloudCompare, on original scan data in Cyclone and visualised on a web-based viewer is discussed. Findings Embellishing scan data with conjectural elements to visualise the evolution of harbours is advantageous for both research and public dissemination. The accuracy and density of the scans enables the interrogation of the harbour form and the irregular details, the latter in danger of generalisation if translated into parametric or mesh format. Equally, the ethereal quality of the point cloud conveys a sense of tentativeness, consistent with a provisional hypothesis. Finally, coding conjectural elements allows users to intuit the difference between fact and historical narrative. Originality/value While various web-based point clouds viewers are used to disseminate research, the novelty here is the potential to develop didactic representations using point clouds that successfully capture a provisional thesis regarding each harbour’s evolution in an intellectually transparent manner to enable further inquiry.

The article analyzes organization of the educational process of a mixed form related to teaching economic and mathematical disciplines, identifies the didactic potential of information and communication technologies in the organization of educational activities and proposes a pedagogical and organizational model of using information and communication technologies in organizing the educational activities of students of economic specialties in the process of studying economic mathematical disciplines. The subject of the research is the process of organizing the educational activities of students of economic specialties in the study of economic and mathematical disciplines by means of information and communication technologies. The purpose of the work is to find the optimal format for teaching economics and mathematics disciplines, considering the experience of transition to the ubiquitous distance learning form of study and the creation of effective communication between students and teachers, based on existing information technologies. The methodological basis of the article was the following methods: comparative and system analysis, generalization, classification, modeling, substantiation of pedagogical conditions, design of a model for organizing educational activities, observation, expert assessment, self-assessment, conversations, questioning of teachers and students. Results of work. The state of the organization of the educational process of a mixed form is analyzed, the theoretical and existing pedagogical conditions for organizing training in economics and mathematics courses using information and communication technologies are considered. A pedagogical, structural, organizational model for the application of information and communication technologies in the process of studying economic and mathematical disciplines has been developed and measures have been proposed to optimize the learning process. Scope of the results implementation. Theoretical conclusions and practical recommendations of the research can be applied in teaching economics and mathematics at universities in the preparation of specialists in finance, economics and accounting. Conclusions. The quality of teaching economic and mathematical disciplines in a mixed form of education by means of information and communication technologies requires improvement, where information and communication technologies act both as a means and as a teaching method. The proposed organizational and pedagogical model of teaching, in these disciplines, will make it possible to implement an active learning strategy, where the interaction between students and teachers is optimized by means of information and communication technologies.

Editorial – Revista Ambiente Contábil – Volume 13 – Número 2 – Ano 2021 (Jul./Dez. 2021) A Revista Ambiente Contábil (Ambiente) apresenta na sua 26ª edição 19 (dezenove) artigos que tratam de assuntos relevantes para a área contábil; 01 (uma) resenhas de livro e 10 (dez) artigos no idioma inglês e 01 (um) artigo em espanhol. Seção 1: Contabilidade Aplicada ao Setor Empresarial Artigo 1 - Determinantes do spread de instituições financeiras cooperativas e bancos comerciais no Brasil de Gustavo Antônio Faleiro Bernardes, Aziz Xavier Beiruth e Talles Vianna Brugni com o objetivo de analisar os fatores que determinam o spread de instituições financeiras cooperativas e bancos comerciais, com o intuito de identificar indícios de vantagem competitiva entre cooperativas e bancos. Artigo 2 - Gerenciamento tributário: análise da influência sobre o custo do capital próprio das empresas brasileiras de Hana Belisa Marques de Freitas, Caritsa Scartaty Moreira, Annandy Raquel Pereira da Silva, Ítalo Carlos Soares do Nascimento, Geison Calyo Varela de Melo com o objetivo de investigar se o gerenciamento tributário influencia no custo de capital próprio das empresas brasileiras listadas no Brasil, Bolsa e Balcão (B3) no período de 2014 a 2018. Artigo 3 - Gerenciamento de resultados e governança corporativa: uma análise a partir da adoção das IFRS no Brasil de Bruno Chacon Prata e Leonardo Flach com o objetivo de analisar se a adoção das International Financial Reporting Standards (IFRS) fortaleceu a relação negativa entre gerenciamento de resultados e boas práticas de governança corporativa, sendo elas: os níveis diferenciados de governança corporativa da B3, a presença de um conselho de administração independente e se a companhia é auditada por uma Big Four. Artigo 4 - Relevância do Goodwill e períodos de recessão: evidências no mercado de capitais brasileiro de Taise Feltes, Ernesto Fernando Rodrigues Vicente, Alex Mussoi Ribeiro com o objetivo de analisar a relevância do Goodwill para o mercado de capitais brasileiro e verificar possíveis diferenças em períodos de recessão econômica. Artigo 5 - Mensuração a valor justo e seus impactos nos honorários de auditoria: evidências no mercado brasileiro de Edson Vinícius Pontes Bastos, Luciana Holtz, Odilanei Morais dos Santos com o objetivo de verificar o impacto do uso da mensuração a valor justo sobre os honorários de auditoria, diferenciando-se inclusive o período pré e pós adoção do CPC 46. Artigo 6 - Disclosure ambiental dos relatórios corporativos da empresa Natura à luz da teoria da divulgação voluntária de Claúdia Voges, Cleber Broietti e Suliani Rover com o objetivo de analisar o nível de disclosure ambiental dos relatórios de sustentabilidade da Natura Cosméticos S.A., no período de 2001 a 2019, à luz da teoria da divulgação voluntária. Artigo 7 - Diversificação das receitas em cooperativas de crédito de livre admissão do Brasil e sua influência sobre desempenho financeiro de Lucas Ribeiro e de Rosiane Maria Lima Gonçalves com o objetivo de analisar o efeito da diversificação das receitas sobre o desempenho financeiro das cooperativas de crédito de livre admissão brasileiras, no período de 2014 a 2018. Artigo 8 - PROFUT: uma análise da estrutura de capital de times brasileiros de Erika Maia da Rocha, Francisco Ícaro Silvério de Oliveira e de Rosângela Queiroz Souza Valdevino com o objetivo de verificar a relação existente entre o atendimento aos requisitos pertinentes à adesão e permanência no PROFUT e a situação econômico-financeira de clubes de futebol brasileiros listados no Ranking Nacional de Clubes (RNC). Artigo 9 - O efeito da introdução de market makers na liquidez das ações: evidências no mercado acionário brasileiro de Gabriel Augusto de Carvalho, João Eduardo Ribeiro e Laíse Ferraz Correia com o objetivo de analisar se a introdução de market makers nas negociações das ações de empresas brasileiras listadas na bolsa de valores brasileira é uma medida válida para a elevação da liquidez de mercado desses ativos. Artigo 10 - Dez anos de trajetória acadêmica da Revista Advances in Scientific and Applied Accounting (ASAA) à luz de sua produção científica de Henrique César Melo Ribeiro com o objetivo de analisar a trajetória e o estado da arte da produção científica dos artigos divulgados na revista ASAA de 2008 a 2017. Seção 2: Contabilidade Aplicada ao Setor Público e ao Terceiro Setor Não houve submissão. Seção 3: Pesquisas de Campo sobre Contabilidade (Survey) Artigo 1 - Nível de conhecimento dos profissionais de contabilidade de Três Lagoas (MS) sobre contabilidade ambiental, gestão e legislação ambiental de Sirlei Tonello Tisott, Sílvio Paula Ribeiro, Tamires Sousa Araújo, Cinthia da Costa Pontes e Jhonatan Verissímo da Silva com o objetivo de analisar o nível de conhecimento dos profissionais de contabilidade de Três Lagoas (MS) sobre contabilidade ambiental, gestão e legislação ambiental. Artigo 2 - Competências docentes e aprendizagem em controladoria em programas de mestrado: uma investigação da percepção discente de Silvana Anita Walter, Jhessica Tamara Kremer, Jéssica Karine de Oliveira Gomes e Anna Caroline Priebe com o objetivo de compreender a percepção dos discentes sobre a relação entre competências docentes e aprendizado de controladoria em programas de mestrado em contabilidade no sul e sudeste do Brasil. Artigo 3 - Fatores possíveis de promover ou comprometer a motivação de estudantes de ciências contábeis: análise em uma instituição de ensino de Minas Gerais de Breno da Silva Costa, Janaina Gonçalves de Faria, Bruna Camargos Avelino e Talles Vianna Brugni com o objetivo de avaliar os fatores que influenciam a motivação de estudantes do curso de Ciências Contábeis de uma Instituição de Ensino Superior localizada em Minas Gerais, à luz da Teoria da Autodeterminação. Artigo 4 - Sentimentos de culpa vivenciados na pós-graduação de Ricardo Biernaski Kachenski, Rayane Camila da Silva Sousa, Pavel Elias Zepeda Toro, Flaviano Costa e Romualdo Douglas Colauto com o objetivo de verificar o nível de concordância dos estudantes quanto aos sentimentos de culpa vivenciados na pós-graduação stricto sensu. Artigo 5 - Dificuldades dos municípios da região metropolitana cearense em aderir ao processo de convergência da contabilidade pública: um estudo multicaso de Thaís da Silva Moura, Roberto Sérgio do Nascimento e Ricardo Viotto com o objetivo de avaliar as percepções dos municípios brasileiros quanto ao processo de convergência da contabilidade pública às normas internacionais, iniciado em 2008, tendo em vista a importância destes entes federados na prestação primária de bens e serviços públicos à sociedade. Artigo 6 - Utilização de sistemas de informações gerenciais sob a perspectiva de produtores rurais de Andressa Bittarello, Stella Maris Lima Altoé e Ricardo Suave com o objetivo de avaliar os reflexos da utilização de Sistemas de Informações Gerenciais (SIG) na gestão das pequenas empresas do ramo da atividade rural. Artigo 7 - Formação didático-pedagógica dos egressos da pós-graduação stricto sensu em ciências contábeis de uma instituição federal de ensino superior de Thayná de Oliveira Fernandes, Valdineide dos Santos Araújo e Paulo Roberto Nóbrega Cavalcanti com o objetivo de investigar a formação didático-pedagógica no curso de pós-graduação em Ciências Contábeis de uma Instituição Federal de Ensino Superior. Artigo 8 - As competências do contador sob a ótica dos profissionais contábeis da cidade de Vitória de Santo Antão – PE de Andreza Moura dos Santos, Tania Nobre Gonçalves Ferreira Amorim e Tácio Marques da Cunha com o objetivo de identificar quais são as competências desejáveis ao contador sob a ótica dos profissionais contábeis, que trabalham nos escritórios da cidade de Vitória de Santo Antão, em Pernambuco. Seção 4: Casos de Ensino Aplicados a Contabilidade Artigo 1 - Caso para ensino: a água que eu visto de Aracéli Cristina de Sousa Ferreira, Luiz Carlos Miranda e Juliana Molina Queiroz com o objetivo de possibilitar a aprendizagem dos alunos sobre os impactos ambientais e seus efeitos, além de permitir que os mesmos utilizam métodos de valoração econômica do meio ambiente para internalizar as externalidades referentes aos impactos ambientais e sociais. Seção 5: Resenhas de Teses, Dissertações e Livros sobre Contabilidade Resenha 1 - Resenha do livro: Fundamentos éticos da tributação: em busca de uma Teoria da Justiça em Kant, de Rodrigues R. S. Belo Horizonte: D’Plácido, 2021, 224p. ISBN: 978-65-5589-139-3. Autor da Resenha: Adriano da Silva Ribeiro Seção 6: Banco de Dados (Arquivos suplementares em Excel) Sem publicações. Seção 7: Internacional (S7) ENGLISH Section 1 Article 2 (Section 1) – Tax management: analysis of the influence on the equity cost of Brazilian companies of Hana Belisa Marques de Freitas, Caritsa Scartaty Moreira, Annandy Raquel Pereira da Silva, Ítalo Carlos Soares do Nascimento and Geison Calyo Varela de Melo. The present study sought to investigate whether tax management influences the equity cost of Brazilian companies listed in Brazil, Bolsa e Balcão (B3) from 2014 to 2018. Article 3 (Section 1) - Earnings management and corporate governance: an analysis based on the adoption of IFRS in Brazil of Bruno Chacon Prata and Leonardo Flach. This paper aims to analyze whether the adoption of the International Financial Reporting Standards (IFRS) strengthened the negative relationship among earnings management and corporate governance best practices, which are: B3’s differentiated levels of corporate governance, the presence of a board of independent directors and whether the company is audited by a Big Four or not. Article 5 (Section 1) - Fair value measurement and its impact on audit fees: evidence in the Brazilian market of Edson Vinícius Pontes Bastos, Luciana Holtz and Odilanei Morais dos Santos. The purpose is to verify the impact of using the measurement at fair value on the audit fees, differentiating even the period before and after the adoption of IFRS 13 (CPC 46). Article 8 (Section 1) - PROFUT: An analysis of the capital structure of Brazilian soccer teams of Erika Maia da Rocha, Francisco Ícaro Silvério de Oliveira and Rosângela Queiroz Souza Valdevino. The research intends to verify the relationship between meeting the requirements for joining and staying at PROFUT and the economic and financial situation of Brazilian football clubs listed in the Ranking Nacional de Clubes (RNC). Article 9 (Section 1) - The effect of the introduction of market makers on stock liquidity: evidence from the Brazilian stock market of Gabriel Augusto de Carvalho, João Eduardo Ribeiro and Laíse Ferraz Correia. This study aimed to analyze whether the introduction of market makers as specialized intermediaries in the trading of stocks listed on the Brazilian stock exchange is a useful procedure for increasing the market liquidity of these assets. Section 3 Article 5 (Section 3) - Difficulties of municipalities in the cearense metropolitan region in adhering to the public accounting convergence process: a multi-study of Thaís da Silva Moura, Roberto Sérgio do Nascimento and Ricardo Viotto. The purpose of this multi-case study is to evaluate the perceptions of Brazilian municipalities regarding the process of convergence of public accounting to international standards, initiated in 2008, considering the importance of these federated entities in the primary provision of public goods and services to society. Article 6 (Section 3) - Use of management information systems from the perspective of farmers of Andressa Bittarello, Stella Maris Lima Altoé and Ricardo Suave. The purpose is to evaluate the impact of the use of Management Information Systems (MIS) in the management of small companies in the field of rural activity. Article 7 (Section 3) - Didactic-pedagogical training of stricto sensu graduate students in accounting sciences from a federal institution of higher education of Thayná de Oliveira Fernandes, Valdineide dos Santos Araújo and Paulo Roberto Nóbrega Cavalcanti. The present study aimed to investigate the didactic-pedagogical graduation in the postgraduate course in Accounting Sciences of a Federal Institution of Higher Education. Article 8 (Section 3) - The accountant's competences from the point of view of professionals working in the city of Vitória de Santo Antão - PE of Andreza Moura dos Santos, Tania Nobre Gonçalves Ferreira Amorim and Tácio Marques da Cunha. The present research aimed to identify which competences are desirable to the accountant from the perspective of the accounting professionals who work in the offices of the city of Vitória de Santo Antão, in Pernambuco. Section 4 Article 1 (Section 4) – Teaching case: the water I wear of Aracéli Cristina de Sousa Ferreira, Luiz Carlos Miranda and Juliana Molina Queiroz. This case aims to enable students to learn about environmental impacts and their effects and allow them to use methods of economic valuation of the environment to internalize externalities related to environmental and social impacts. The product in question is widely used what can make students identify themselves with the case. Then, they will be more interested in the problem identified in this case which is the non-internalization of externalities (social and environmental impacts). ESPAÑOL Artículo 4 (Sección 3) - Sentimientos de culpa experimentados en la posgraduación en Ricardo Biernaski Kachenski, Rayane Camila da Silva Sousa, Pavel Elias Zepeda Toro, Flaviano Costa y Romualdo Douglas Colauto. La investigación consiste en verificar el nivel de concordancia de los estudiantes con respecto a los sentimientos de culpa experimentados en la posgraduación stricto sensu. Boa leitura. Cordiais saudações! Prof. Dr. Maurício Corrêa da Silva Editor Gerente da Revista Ambiente Contábil

Problem and goal. The article describes how to organize electronic training materials for post-training support. The relevance of the article is determined, on the one hand, by the external needs to expand the sphere of education, the tasks of further development of informatization of education, and on the other hand, by the internal needs of the development of the information culture of students [1; 13; 6-8]. The problem is determined by the presence of a contradiction between the existing high didactic potential of distance post-training support, the importance of such training for effective training of students and the absence of such training, implemented using a structural approach to the design and use of electronic training materials. The purpose of the article is to describe approaches to the development and testing of a system of electronic training materials implemented on the basis of the structural approach for organizing post-training support using distance learning technologies. Methodology. The methodological basis was the ideas for the implementation of distance learning presented in the works of A.A. Andreeva, E.S. Polat, V.I. Soldatkina et al.; the main provisions of the theory of technologization of the learning process, which were studied by V.P. Bespalko, P.I. Pidkasisty, G.K. Selevko, A.M. Sohor et al.; issues of structuring training materials that were considered by I.V. Akimova, A.I. Arkhipova, Yu.I. Askerko, I.V. Burov, S.A. Butakov, L.P. Voronina, D.V. Danilov, A.M. Sokhor, O.E. Filippov, L.S. Chernyshov and others. Scientific articles devoted to issues of corporate training and personnel development are presented by such authors as: A. Bychkov, O. Dugina, Zh. Zavyalova, I. Kolodkina, A. Korolkov, A. Matveev, A. Miroshnichenko, O. Naydenov, M.V. Klarin, A. Novikova, N. Titova, N. Khryashchev, O. Emikh, A. Satvalov. Results. The feasibility of using distance learning technologies in the implementation of post-training support for students, as well as the application of a structural approach to the design and use of a training materials system for distance post-training support for students is substantiated. The principles and conditions of using the structural approach as the basis for the design and use of specially selected training materials, systematized in the form of a set of competencies and presented using distance learning forms, have been identified. Information and telecommunication technologies and Internet resources have been selected to organize remote post-training support, taking into account the individual learning path. Conclusion. The results led to the conclusion that the effectiveness of the proposed approaches to the selection, design and use of a system of training materials allows us to take into account the following aspects: accounting for training parameters, level of development, level of competency, level of motivation. The proposed model of distance post-training support for students on the example of the discipline “Information Technologies in the Management of the Educational Process”, based on the use of a structural approach, containing a specially designed system of electronic training materials, has made it possible to increase the effectiveness of training for undergraduates and to build an individual training route.

The article proposes the concept of the formation and development of an adaptive ecosystem of university learning. The concept can allow not only to eliminate the shortcomings inherent in the distance education system, but also to create the basis for building a full-fledged educational technology. The basis for constructing such an ecosystem, in addition to purely didactic developments, can be modern achievements in the field of systems theory, digitalization and artificial intelligence. The education market is seriously affected by advances in artificial intelligence and the rapid development of Industry 4.0. It is also necessary to consider rather unpredictable natural disasters and pandemics. Under these conditions, the only way to maintain and strengthen their positions in the education market, which will rapidly change in the coming decades, is the transformation of processes within the framework of new technological trends and integrated network cluster ecosystems. Decentralized training and outsourcing can become two key functions for the successful application of artificial intelligence in education. Modeling, optimization and analytics of big data make it possible to form a complete set of technologies for creating an outsourcing network and digital educational chains, which allows us to identify the state model of all processes in real time. At each moment in time, the digital twin displays the status of outsourcing processes and educational chains with actual data on planning, preparing the necessary equipment, directly preparing educational programs, loading teachers, accounting and monitoring learning outcomes, etc. The digital twin can be used both for making decisions in real-time, and for forecasting and planning outsourcing. In fact, the university and the companies providing outsourcing services within the framework of this approach are integrated into a single mechanism for solving tasks of flexible individual training. Within the framework of the proposed approach, it is possible to build an educational university environment integrated with real objects of the economy of the territory, which is a component of the educational ecosystem. The concept under consideration allows predicting and planning the training of required specialists, since the model of its work is closely connected with enterprises in the real sector. This becomes possible due to the fact that training takes place according to flexible programs that reflect the ever-changing requirements of enterprises to the competencies of their employees. In fact, a university or a group of universities is becoming an essential component of territorial industrial clusters, which makes it possible to increase the efficiency and quality of specialist training and to quickly develop new curricula and courses that will quickly develop competencies demanded by the real sector of the economy. The use of artificial intelligence technology in combination with the capabilities of the Internet of things and digitalization of the main business processes provides, in fact, the functioning and development of the university’s ecosystem by analogy with the ecosystems of large sectoral system-forming enterprises.

Introduction:in the process of training specialists in various fields of activity, one of the strategic directions is the education of persons with disabilities. The main task is to make higher education more “sensitive” towards students with disabilities. To give them more freedom of choice, based primarily on the desire of students to get an interesting profession for themselves. One of the main activities on this path is the elimination of all kinds of barriers in education, based on the use of information and communication technologies. Multipurpose use of computer equipment in working with students with HIA allows the introduction of the main classical didactic principles for the implementation of the process of training and education (science, systematic and consistent, conscientiousness and strength of training, students' activity principles and use of visual aids), and also increase the effectiveness of the principle of accounting for age and individual characteristics of students. In the conditions of professional activity in educational organizations, there is a tendency towards the request of high-performance computing means - personal computers (PCs), workstations united by telecommunications computer networks, and the organization faces the problem of choosing the priority of investment. The question is to be asked which information technology object is more priority for the formation of an electronic educational environment. At the same time, on the one hand, it makes sense to make an assumption about investing in technological equipment, the physical deterioration of which (in many cases - extreme) and obsolescence contribute to the deterioration of the quality of the organization of educational activities, its technological capabilities and appreciation. On the other hand, scientific and technical progress offers new solutions and functionalities in the form of modern information technologies (IT). However, in order to achieve maximum IT, monitoring and evaluation of the computing power of the PC is necessary. In this regard, the goal of the research is to conduct a monitoring analysis of the effectiveness of professional computers and system requirements for the timely identification of obsolete personal computers and forecasting the potential life of personal computers in an educational organization to determine the readiness of a university to create and maintain an inclusive educational environment.Materials and methods: for monitoring the effectiveness of professional computers and system requirements for the organization of the electronic educational environment of the university in terms of educational inclusion, the educational process was divided into three areas: "Engineering graphics", "Programming" and "Computer Science". Within each area, a reference software product was identified - the product that is most often used in this area of study and / or the most costly in terms of resources consumed. For the “Engineering graphics” specialty, the reference product was “AutoCAD”, for the “Programming” specialty - “Microsoft Visual Studio”, for the “Informatics” specialty - “Microsoft Office”.Results:Forecasting in our study is presented as the construction of a trend line (a graph of a prediction function). Using this function, approximate ratings of software products of subsequent versions were calculated, which made it possible to track the physical and moral obsolescence of classrooms.Discussion and Conclusions: long-term experience of using information technologies in the learning process proves the readiness of an educational organization to effectively create an inclusive educational environment, with the goal of developing successful socialization and professional development in students with disabilities.