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Transforming Professional Accountants’ Skills and Capabilities for a Sustainable Future.
Professional accountants (PAs) find themselves working in a trans-disciplinary world, not a monodisciplinary one; a world of continuous flux, where technical and human factors constantly interact in a complex and unique ways. It is a world where unpredictability and change are always in the air and PAs skills, competencies, and capabilities are most tested when the unexpected happens, and unanticipated opportunity arises; when things suddenly go awry or they are faced with a ‘wicked problem’ or dilemma which turns to question or even rock the talent, skills and capabilities of the professional accountant. This paper, using documentary evidence and interactions with key employers as a methodology, discusses the growing interest in making sure that PAs equip themselves with the capabilities and competencies required not only to be work ready for today, but also ‘work ready plus’ for tomorrow
Transforming Professional Accountants’ Skills and Capabilities for a Sustainable Future.
Professional accountants (PAs) find themselves working in a trans-disciplinary world, not a monodisciplinary one: a world of continuous flux, where technical and human factors constantly interact in a complex and unique ways. It is a world where unpredictability and change are always in the air and PAs skills, competencies, and capabilities are most tested when the unexpected happens, and unanticipated opportunity arises; when things suddenly go awry or they are faced with a ‘wicked problem’ or dilemma which turns to question or even rock the talent, skills and capabilities of the professional accountant. This paper, using documentary evidence and interactions with key employers as a methodology, discusses the growing interest in making sure that PAs equip themselves with the capabilities and competencies required not only to be work ready for today, but also ‘work ready plus’ for tomorrow
Competing values and transformative learning: How can the competing values of academic rigor and spiritual formation be held together within theological education? Proposing transformative learning as an educational framework to save the marriage
This article explores a conundrum relevant to Pentecostal theological education. The issue can be stated as a question, "How can core values that underlie Pentecostal tradition be addressed alongside the values of higher education?" Or, to put the question another way, "How can the competing values of academic rigor and spiritual formation be integrated in theological education?"The article introduces Transformative Learning as a relevant educational lens for viewing theological education arguing that a transformative learning approach fosters both knowledge creation and spiritual formation
Community-Based Identification in Rural Banking.
Identity deals with answering the question of “who am I?” or who are you?”. It answers the question of who or what a person or thing is and deals with the characteristics determining this. In commercial transactions, identity is very important and various mechanisms have been devised to deal with this question. The question that needs answering is whether these conventional mechanisms can work in all situations. Most businesses in the developing countries undeniably lag behind their counterparts in the developed countries in terms of technology. To catch up they often adopt information technologies and business practices that are already in use. Adoption of these technologies is however affected by the culture of the relevant communities (Liljander, Gillberg, Gummerus, & van Riel, 2006) and the structures to support implementation of the technologies. This paper looks at the protection of the digital identity and propose identity management techniques more suitable to rural Ghana. It proposes an alternative identity verification mechanism which focuses on identity as a social construct
Motivation Theory and Performance Measurement: Lessons from Classical Schools of Thought.
This paper traces the development of motivation theory, particularly as an explanation of human behaviour in the workplace. It provides a new interpretation of recent developments in theory management. It also examines the uneasy relationship between performance measurement, appropriate for the purpose of establishing motivational rewards, and performance measurement as an integral part of the financial control systems. The paper is also written in response to and as a confirmation of a student’s question as to whether classical management theories are still relevant. The study of classical management thoughts, which involve a set of concepts that started in 1800s, took their roots in the study of organisations. The effects of the sets of theories of organisations have been and are still profound as demonstrated in this paper using Motivation Theory and Performance Management Measurement Concept
The effect of aggressive working capital management policy on the performance of listed companies in Ghana
Working Capital Management is an important part of the financial management activities of companies as it tends to have effect on liquidity and overall profitability of organisations. It is argued in finance literature that an optimal working capital enhances profitability. Traditional studies on working capital management have tried to prove this by examining the effect of working capital management on the profitability of companies. We deviate from this norm by examining the effect of aggressiveness of working capital management policy on the profitability of Ghanaian registered companies. Using the financial statements of 21 Ghana Stock Exchange listed companies covering the period 2006 to 2011, we examined how their return on equity and return on assets were influenced by the aggressiveness of the working capital policy. Data obtained was analysed using regression analysis. Our empirical results show a negative relationship between working capital management policy and the measures of profitability adopted. We conclude that management cannot increase profit by adopting a very aggressive working capital management policy
The economic and social challenges of irregular African migrants in Europe: Questions for theological reflections
Irregular african migrants in Europe have increased tremendously in the last few years. With the on-going Mediterranean crisis, migratory flows from Africa make up the largest share of migration into Europe They come in rickety ships and boats, and arrive almost every day at the Southern European shores, most of them fleeing genuine human crisis. The Migration Policy Institute believes there are between seven and eight million irregular African migrants living in the European Union (EU), an increasing number coming from Western Africa, mainly Ghana, Nigeria, and Senegal\u2