Markov, G., teaching assistant and PHD student

UE-Varna

A few words about some models for valuation of

quality in education by the example of courses of

accountancy and financial control

I.Introduction

A few words about some models for valuation of quality in

education by the example of courses of accountancy and financial

control

1.The quality of education in the courses of

accounting and financial control as a

function of their importance

1.1.financial accountancy as a social phenomenon who

educates students in the values of respecting and

economically using of public and private property ;

1.2.financial control as a tool for solving the problems

who are created from the processes of development of

the systems.

A few words about some models for valuation of quality of

education by the example of courses of accountancy and financial

control

2.Аactuality of the subject.

2.1.the concept of the 3 „М“ and the challenges of the

environment where the educational systems are

functioning ;

2.1.1.„marketilisation“, „massification“ and

„management“ visits the competitive and dynamic

macro environment ;

2.1.2.„The education and learning in intelligent,sustainable and inclusive Europe“ – a strategic

program of the EC ;

A few words about some models for valuation of quality of

education by the example of courses of accountancy and financial

control

- keeping the share from GDP of educational costs

(4% EU and 5% USA);

- The fight against the earlier leaving of education ( Bg

– 5,5% 2020 y., at 15% 2010 y.);

- Graduation of higher or equivalent education – ( Bg –40% 2020 in the group of 30 – 34 year old at 33,4 % in 2010 y.);

- Strategy of the all live learning – (Bg 15% 2020 in

the 25 – 64 year olds vs 9,1 % 2010 y.);

- educational mobility – (Bg– 10 % 2020 vs 3 % 2010 y.);

A few words about some models for valuation of quality of

education by the example of courses of accountancy and

financial control

3.Purpose of the report – to show the essence

and feature for a few models for valuation of quality in

higher education and their adaptation in the courses of

accounting and financial control;

4.Implications of research.

4.1.to present a few models for service quality valuation

in the higher education classified in two groups.

A few words about some models for valuation of quality of

education by the example of courses of accountancy and

financial control

4.1.1. multi models of quality in education by Cheng;

- The goal and specification model;

- The resource-input model;

- The process model;

- The satisfaction model;

- The legitimacy model.

4.1.2.Service quality systems in higher education;

A few words about some models for valuation of quality of

education by the example of courses of accountancy and

financial control

- SERVQUAL;

- GAP model;

- Attribute service quality model.

4.2.to present the possibilities of the usage of explained

service quality models by the example of courses of

accounting and financial control.

A few words about some models for valuation of quality in

education by the example of courses of accountancy and

financial control

5.Restrictions.

5.1.the object of research are the courses of accounting

and financial control in the most renowned economic

universities in Bulgaria ;

5.2.the tools of research are the most cited service

quality models in the literature;

II.Exposure

A few words about some models for valuation of quality in

education by the example of courses of accountancy and

financial control

1.Etymology of the word “quality” and its

meaning for higher education.

1.1.etymology of the word „quality“ by the Bulgarian

encyclopedic dictionary :

1.1.1. „tincture who differs one essence from the other“;

1.1.2.“grade to compliance of the object to this which it

must be“.

A few words about some models for valuation of quality in

education by the example of courses of accountancy and

financial control

1.2.the meaning of quality in the higher education:

1.1.1. the definition of Boiadjieva for the quality of higher

education – “The quality of an activity depends on its

whole structure and organization. So the quality of

education is a complete characteristics of functioning of

an university. Indeed optimizing the quality of higher

education is possible through the way it is managed and

financed. ”

A few words about some models for valuation of quality in

education by the example of courses of accountancy and

financial control

1.1.2 definition of Manov for quality in higher education :

- A compliance between skills of the student and the

criteria;

- A milestone, landmark for the destination in

optimization of educational institutions;

A few words about some models for valuation of quality in

education by the example of courses of accountancy and

financial control

1.1.3.the definition of Vasileva for the quality in the higher

education – 2 main concepts:

- A unified conception – identification and measurement of

the requirements to all the chairs in the university;

- An adaptive conception – higher schools have a different

values in their mission .

A few words about some models for valuation of quality in

education by the example of courses of accountancy and

financial control

Conclusion: According to us the quality of higher

education must respond to the adaptive conception,considering specificity of the teaching courses,

practical and empirical achievements of the

academic staff and students.

2.Systems of valuation of quality in the higher

education.

A few words about some models for valuation of quality in

education by the example of courses of accountancy and

financial control

2.1.multi models of quality in education;

- they are created from Cheng by the example of

China and Hong Kong ;

- Cheng summarizes the quality of education by 3

criteria's – features, conditions for utility and

indicators for valuation

2.1.1.the goal and specification model

- features – achieving the aims and mission of

educational institution;

A few words about some models for valuation of quality in

education by the example of courses of accountancy and

financial control

- conditions for usefulness of the model – clear

formulated mission and aims according to the

values of the institution ;

- measurement ratios – institutional aims, academical

standars.

2.1.2.The resource input model;

- features – optimal using the resources of the

educational institution;

- conditions for usefulness of the model – clear

formulated aims and resources for their achievement;

A few words about some models for valuation of quality in

education by the example of courses of accountancy and

financial control

- ratios for measurement - quality of students at the

input of the institution, budget, tangibles.

2.1.3.The process model;

- features– the quality of the organization of the

educational process ;

- conditions for usefulness of the model – quality

developed educational documentation;

A few words about some models for valuation of quality in

education by the example of courses of accountancy and

financial control

- Indicators for measurement – social relations

between students and students and professors;

2.1.4.The legitimacy model;

- features – quality through image;

- conditions for usefulness of the model – a

competitive and dynamic environment ;

- Indicators for measurement - PR, marketing, reputation;

A few words about some models for valuation of quality in

education by the example of courses of accountancy and

financial control

2.1.5. The organizational learning model;

- features – “here education quality is considered to

mean

continuous development and improvement”;

- conditions for usefulness of the model – “When the

institution is new" ;

- Indicators for measurement – assessment of .

Conclusion: According to us the Multi models of

quality take an emphasis to mission and values

in the higher educational institutions.

A few words about some models for valuation of quality in

education by the example of courses of accountancy and

financial control

2.2.service quality models;

2.2.1.GAP model;-invented by Parasuraman 1985 y.;

-there are 5 types of discrepancies between consumersattitudes and the quality of educational service;

-”difference between consumers expectation andmanagement’s perceptions "of those expectations, i.e. notknowing what consumers expect“;

-”difference between management’s perceptions ofconsumer’s expectations and service quality specifications,i.e. improper service-quality standards”;

A few words about some models for valuation of quality in

education by the example of courses of accountancy and

financial control

-”difference between service quality specifications and

service actually

delivered i.e. the service performance gap”;

-’’difference between service delivery and the

communications to consumers about service delivery, i.e.

whether promises match delivery?”

-”difference between consumer’s expectation and perceived

service. This gap depends on size and direction of the four

gaps associated with the delivery of service quality on the

marketer’s side“

2.2.1.SERVQUAL модел

-created at the middle of the 80 s by Parasuraman and

A few words about some models for valuation of quality in

education by the example of courses of accountancy and

financial control

- the system contains 10 dimmensions.

2.2.3. attribute service quality model.

- This model states that a service organization has

“high quality” if it meets customer preferences and

expectations consistently;

- In general, services have three basic attributes:

physical facilities and processes; people’s behavior

and professional judgment.

A few words about some models for valuation of quality in

education by the example of courses of accountancy and

financial control

Conclusion: Quality service models are

focused over consumers assessment of

quality of educational service ;

A few words about some models for valuation of quality in

education by the example of courses of accountancy and

financial control

3. The specialties of accounting education

as a prerequisite for usage of systems for

service quality assessment.

III.Conclusion

A few words about some models for valuation of quality

in education by the example of courses of accountancy

and financial control

Conclusion: The service quality models are

important tool for optimizing the quality of

education in the courses of accounting and

financial control. Multi models of quality in

education can be used as a instrument for

imposing the quality of education as a

leading value in the university mission. By

the service quality models higher

educational institutions can maximize the

consumers satisfaction from their services.

Thanks for your attention !!!