iosr-JRME   Volume-4 ~ Issue-1 ~ Jan-Feb 2014

Abstract: This paper critically appraises the adequacy of the level and substance of the education and training that are required to prepare and equip the professional accountants to deal with the changing demands of the dynamic business environment in Nigeria. The methodology involved the use of library research and a review of available documentary evidences on the subject matter. The paper points out the previous constraints to professional accountancy training and development; the need for continuous professional education and training of professional accountants; the International Educational Standards for Professional Accountants; and the panacea for professional accountancy education and training in Nigeria. The strong point of recommendation is that professional bodies in Nigeria should pool resources together to establish a centre for accounting education and development that is charged with the responsibility to review and assess the current strengths and resource challenges of the various individual professional bodies and to jointly observe an intensive program of action that will minimize the challenges.

Keywords: Accountancy, Education, Profession, Standards, Training.

[1] Ojaide, F. (1991). Accountancy Education in the Next 10 Years; The Nigerian Accountant; Vol. XXIV, No. 3. Pp.10 – 13.

[2] Ghartey, J. B. (1993). Continuing Training Actions for Accountancy in Africa; The Nigerian Accountant; Vol.XXVI, No. 2, April/June, 1993. Pp. 38 – 41.

[3] Anao, A.R. (1981) "The Training of Accountants for the Multi-Facets of Development", Paper Presented at the 1981 Conference of the Nigerian Accounting Teachers Association, Zaria.

[4] Okolie, A. O. (2013). Audit Quality, Earnings Management and Earnings Response Coefficients of Quoted Companies in Nigeria; Unpublished Ph. D Thesis, University of Benin, Benin City, Nigeria

[5] Badawi, I. M. (2008). Motives and consequences of fraudulent financial reporting. paper presented at the 17th annual convention of the global awareness society international, May, 2008, San Fracisco, USA.

[6] Okolie, A. O. and Agboma, D. J. (2008). The impact of environmental dynamics on the accounting profession in Nigeria. Journal of Business Administration and Management., 3 (1), 70 – 75.

Abstract: The focus of the study is tounderstand the students' perceptionabout the academic and professional factors associated with an existing post graduate degree programme in hospital & healthcare management of an Indian University.157students pursuing first year of post-graduation at an Indian university participated in the study. The methodology had a questionnaire along with personal interview by the worker. The content of the questionnaire & interview were based on assessing the students on their requirement in terms of education being imparted andtheir opinion in terms of skill set that needs to be developed,for them to take on the future role of a healthcare manager/s.The results show the important factors that lead the candidate to select this course. The most favored factors associated with the programme emerged as subjects taught (91.7%), provision of pre-induction material (75.15%), assessment parameters to judge performance (85.90 %). The study also revealed the major area in which students felt that improvement is required so as to increase their employability that includes understanding of service mix (82.10 %), problem solving & decision making skills (77.7%), and also handling work pressure (53.5%) these factors emerged as key professional aspects related to healthcare service sector.

Keywords: Curriculum, healthcare, hospital, management,post-graduation.

[1]. Y. Baruch, and A. Leeming,Programming the MBA Programme: The quest for curriculum,Journal of Management Development, 15(7), 1996,27 – 37.
[2]. R.E.Boyatzis, The competent Manager- A model for effective performance,(John Wiley & Sons, NY: 1982)
[3]. C. Woodruffe, Competent by any other name, Personnel management, 1991, 38-43.
[4]. F. JulioandC. Lincoln., et al., Health professionals for a new century: transforming education to strengthen health systems in an interdependent world. The Lancet,376(9756),2010, 1923-1958.
[5]. A. Agarwal, S. GargandU. Pareek, Strengthening Human Resource Practices in Healthcare in India: The Road Ahead. Journal, Indian academy of Clinical Medicine,12(1),2011, 38-43.
[6]. E.H .Bradley andE. Cherlin.,et al., Adopting a Competency-Based Model: Mapping Curricula and Assessing Student Progress,Journal of Health Administration Education,25(1)2008, 37-51.

Abstract: This study described improvisation as a tool for improving teachers' knowledge in basic technology and the relevance of improvisation in classroom teaching and learning activities by using relevant literatures in highlighting the meaning, strategy, use, application, and goal of improvisation as an instructional tool. Using content analysis methods the application of improvisational strategies in teaching basic technology to allow for self-expression, development of higher order thinking skills and possession of more comprehensive and intimate relationship with subject matter was emphasised. Shulman's improvisational framework which advocated for the need for teachers' to master two types of knowledge namely content and curricular knowledge was explained and relevant recommendation was that the Government the teachers', learners and Government should display right attitude to improvisation in the classroom.

Keywords: Improvisation, Tool, Teachers, Knowledge, and Basic Technology.

[1]. Ajewole, K. (1998). Improvisation of educational media. Lagos: Retrieved from, http://edutech212.wordpress.com/2013/06/25/improvisation-of-educational- media 29/6/13.
[2]. Atkins, G. (1993). Improve: A handbook for the actor. Portsmouth, NH: Heinemann Drama.
[3]. Azzara, C.D. (2002). Improvisation in Colwel, Richard (ed), The New Handbook of Research on Music Teaching and Learning: A Project of the Music Educators National Conference, Oxford :University Press.
[4]. Berk, R.A & Trieber, R.H. (2009). Whose classroom is it, anyway ? Improvisation as a teaching tool. Journal on Excellence in College Teaching, 20 (3), 29- 60.
[5]. Book, S. (2002). Book on acting: Improvisation technique for the professional actor in film, theater and television. Los Angeles: Simon- James Press.
[6]. Carlson, S. (2005). The net generation goes to college. The Chronicle of Higher Education, 52 (7), p A34.
[7]. Crossan, M.M. (1998). Improvisation in action. Organisation science, 9 (5), 593- 599.
[8]. Diggles, D. (2004). Improve for actors. New York: Allworth Press.
[9]. Gessell, I. (1997). Playing along 37 group activities. Duluth, MN: Whole Person Associates.
[10]. Gwinn, P. & Halpern, C. (2003).Group improvisation: The manual of ensemble improve games. Colorado Springs, Co: Meriwether.

Abstract: No doubt, Higher Education has attained a key position in the knowledge society under globalised economy. However, the challenges faced are immense and far-reaching. Its impact on the clientele viz., Individuals, Institutions, Systems and Societies is not only not clear but also not comprehendible at this moment unless it is viewed in the context of various other factors that are simultaneously operating on the higher education system. Some agree that the rapid cross national flows of people, goods, capital and information may dissolve the nation State, push institutions (university is the one) into a common mould where as others disagree. It is assumed that globalization promises dramatic and rewarding change to the higher education systems, of societies, which are relatively stable in their political, social and institutional makeup, while for the others, it may threaten the very stability needed to build well performing higher education system. It is also true, that so far globalization has given the advanced economies a huge advantage as they had made enough preparation prior to its launching while others are caught in the trap without any preparation.

[1]. John Smyth, "Globalization and Higher Education: What's Happening to Academic Work?" in Ninth World Congress on Comparative Education: Tradition, Modernity, and Post modernity (Sydney) Proceedings, 1996) and John Smyth, ed., Academic Work: The Changing Labour Process in Higher Education (Buckingham: Society for Research into Higher Education and Open University Press, 1995.
[2]. Government of India (1997) Approach paper to the ninth Five year plan: 1997-2002, Planning Commission, New Delhi.
[3]. Rani, Geetha, P. (2003) Financing Education in India in the Economic Reform Period: Focus on Intra Sectoral Allocation of Resources to education, in Globalization and Challenges of Education, NIEPA, 2003.
[4]. The Globalization of India economic: a need for internationalization of Higher Technical Education (Patil & Pudlowski).
[5]. Philip G. Altbach, Higher Education and the WTO: Globalization Run Amok, Chronicle of Higher Education.
[6]. Open Doors 2004, Report on International Educational Exchange, Institute of International Education
[7]. World Bank, World Development Report 2000/2001: Attacking Poverty.
[8]. (New York: Oxford University Press, 2001), p. 276 and p. 280. Telephone estimate from Financial Times.