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Appears in:
Pages: 4188-4196
Publication year: 2011
ISBN: 978-84-615-3324-4
ISSN: 2340-1095

Conference name: 4th International Conference of Education, Research and Innovation
Dates: 14-16 November, 2011
Location: Madrid, Spain

THE LINKAGE BETWEEN ACCOUNTING AND THE POST-SECONDARY NON-HIGHER EDUCATION

R. Abreu, F. David

Polythecnic Institute of Guarda (PORTUGAL)
This research through the discussion of the legal regulation of the Polytechnic Higher Education in the past and in the present explains how the post-secondary non-higher education offered by Higher Education Institutions (HEI) is a key to their future. Towards pursuit objectives of the legitimacy theory, this research supports on the proposal, with direct application to accounting, defended by Mautz (1963). Among the definitions expressed in the literature, it is noted that Birch (1993) defines legitimacy as “the right of free election against the legislature”. While, Luthardt & Zimmermann (2009) argue that the legitimacy theory is based on a combination of two principles: public debate (resolution), and responsibility to publish the annual report (accountability). So, the aim is to analyse the post-secondary non-higher education in the scientific area of accounting and then understand the emerging challenges that it will have direct contribution to meeting European and Portuguese goals on economic competitiveness, social cohesion and sustainable development. Following these perspectives, but centred on the new public management, applied to HEI and to the post-secondary non-higher education, the students play a central role, because they get special training through a combination of secondary education, general or professional, with post-secondary technical training responding to expectations of a modern society and the new technological challenges. Deeper and broader understanding of education issues will support a better interface between accounting and business needs that it will answer to the society.
@InProceedings{ABREU2011LIN,
author = {Abreu, R. and David, F.},
title = {THE LINKAGE BETWEEN ACCOUNTING AND THE POST-SECONDARY NON-HIGHER EDUCATION},
series = {4th International Conference of Education, Research and Innovation},
booktitle = {ICERI2011 Proceedings},
isbn = {978-84-615-3324-4},
issn = {2340-1095},
publisher = {IATED},
location = {Madrid, Spain},
month = {14-16 November, 2011},
year = {2011},
pages = {4188-4196}}
TY - CONF
AU - R. Abreu AU - F. David
TI - THE LINKAGE BETWEEN ACCOUNTING AND THE POST-SECONDARY NON-HIGHER EDUCATION
SN - 978-84-615-3324-4/2340-1095
PY - 2011
Y1 - 14-16 November, 2011
CI - Madrid, Spain
JO - 4th International Conference of Education, Research and Innovation
JA - ICERI2011 Proceedings
SP - 4188
EP - 4196
ER -
R. Abreu, F. David (2011) THE LINKAGE BETWEEN ACCOUNTING AND THE POST-SECONDARY NON-HIGHER EDUCATION, ICERI2011 Proceedings, pp. 4188-4196.
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