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Purpose: This study aims to identify the strategic leadership and change management used to obtain the Association to Advance Collegiate Schools of Business (AACSB) accreditations as well as the research development on AACSB in the past decade. Design/methodology/approach: This study used a systematic literature review following Petticrew and Roberts' study. The articles were limited to empirical studies published from 2013 to 2022, taken from the Dimensions AI database. Findings: The findings suggested that two leadership styles were used to obtain AACSB accreditation: dominance-oriented transformational and financial leadership, alongside three traits of academic leaders: commitment, engagement and encouragement. Additionally, three change management models/processes were found in the articles: teaching evaluation framework, temporary isomorphism and authenticity. Finally, they discovered that the object of the studies on AACSB accreditation had been narrowed down from the organizational level to smaller objects consisting of schools' identity, teaching, learning and business schools' key players. Research limitations/implications: As this study only used Dimensions AI, potential articles related to the topic outside the database could not be obtained. Thus, it limits the scope of the findings of this paper. Practical implications: This study informs academic leaders in business schools about the role of strategic leadership and change management in obtaining AACSB accreditation. Originality/value: Through a systematic scoping review, this study presented a decade of research development on AACSB in addition to the strategic leadership and change management needed to obtain it.

This paper presents a compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education in 45 different countries around the world. It reveals a commonality of issues, and a variability in responses, many positive outcomes, including the creation of opportunities to realign learning and teaching strategies away from the comfort of traditional formats, but many more that are negative, primarily relating to the impact on faculty and student health and well-being, and the accompanying stress. It identifies issues that need to be addressed in the recovery and redesign stages of the management of this crisis, and it sets a new research agenda for studies in accounting education.

This paper aims to evaluate and discuss the digital competence of academics at universities, to identify challenges and define recommendations for policy. This study was conducted through collaboration between the Joint Research Centre (JRC) of the European Commission and Metared of the Universia Foundation, surveying 30,407 participants who present the perceptions of their own digital competence levels. These self-reflections took place in universities in seven countries, namely Argentina, Brazil, Colombia, Chile, Peru, Mexico and Portugal, and used the Check-In tool, which consists of 22 questions based on the European Framework for the Digital Competence of Educators--or 'DigCompEdu' framework. A descriptive statistical analysis was performed, followed by a qualitative evaluation. Almost 70% of the academics have an average intermediate level of competence when the data is aggregated, with results varying in each DigCompEdu area according to the specific question asked. There is no significant difference between young and senior academics, as well as between men and women. The results present a discussion of whether the age and gender of educators and their work environment have an impact on their digital competence level, and at the same time highlights the areas in which educators perceive themselves to be most and least competent. It shows how the amount of institutional support that is offered affects the academics' perceptions of their level of digital competence. On the basis of the results, recommendations are presented for higher-education institutions, with the aim of supporting the professional development of their academics.

Latin American countries have evolved over the years. Still, after years of military reign, socioeconomicinstability, and civil wars, the region has been known for its anti-hegemonic economic growth (educationalpolicies) strategies. Central and South America's educational system has long been under investigation by researchers both theoretically and empirically. The transition of its education system through the introduction of centralized, liberalized, and populist ideology has sparked many researchers' interest. This paper aims to understand and compare 14 Latin American countries' education orientation. The study uses a matrix table to visualize the qualitative finding.

The relationship between theory and qualitative research has been extensively examined in the literature and has emerged as a problematic matter. This debate has been driven forward mainly in Anglo-Saxon countries and has done scant justice to an understanding of these issues in regions of the South. This paper addresses this matter by drawing on a geopolitical perspective. The study here provides an analysis of 24 papers by Latin-American researchers in higher education, as included in the Web of Science between 2006 and 2015. Theories in Latin America are mainly produced in the North and exhibit two patterns: (i) critical perspectives are used to address local problems -- 'epistemic problematization'; and (ii) a nuancing of Northern theories so as to contextualize them -- 'epistemic nuancing'. Suggestions are also made for a new configuration of knowledge production in higher education studies -- a model of knowledge from and for the South.

Purpose: This paper aims to present an approach to achieve accessible and inclusive Virtual Education for all, but especially intended for students with disabilities. This work proposes main steps to take into consideration for stakeholders involved in the educational process related to an inclusive e-Learning. Design/methodology/approach: The paper pays particular regard to accessibility in Virtual Education. This work is based on the activities prepared from years 2012 to 2015 within the initiative called ESVI-AL. This initiative was carried out in conjunction with Latin American and European Universities; for this paper, experiences and best practices from the initiative were used to prepare the proposed approach. Findings: The aim of ESVI-AL initiative was to offer products that can help in the development of an accessible and inclusive e-Learning education. Among the main results were reports, case studies, practical guidelines, training courses and software to install virtual campuses with accessibility features. Social implications: Nowadays, few countries have laws promoting and enforcing accessibility for e-Education and e-Society. This work aims to sensitize educators from different countries and raise awareness on the importance of working together toward an inclusive society based on accessible e-Learning. Originality/value: Based on a literature review and ESVI-AL initiative results, a descriptive overview was prepared as a starting point for the four identified main actors of an educational project, namely, educators, technical staff, quality auditors and students, with special emphasis on students with disabilities.

This paper characterizes household spending in education using microdata from income and expenditure surveys for twelve Latin American and Caribbean countries and the United States. Bahamas, Chile, and Mexico have the highest household spending in education and Bolivia, Brazil, and Paraguay have the lowest. Tertiary education is the most important form of spending, and most educational spending is performed for 18- to 23-year-old individuals. More educated and wealthier household heads spend more in the education of household members. Households with both parents present and those with a female main income provider spend more than their counterparts. Urban households also spend more than rural households. On average, education in Latin America and the Caribbean is a luxury good, whereas it may be a necessity in the United States. No gender bias is found in primary education, but at secondary school age and up households invest more in females than in males.

In this paper, we estimate the causal effect of an extra year of schooling on mathematics performance for seven Latin American countries based on PISA 2012. To that end we exploit exogenous variation in students' birthdates around the school entry cut-off date using both sharp and fuzzy Regression Discontinuity designs. We find strong effects of an extra year of schooling in most countries, which amount to a 30% increase in PISA test scores in Brazil, 18% in Uruguay, 7% in Argentina and 6% in Costa Rica. These effects differ from the typical estimates obtained from simple regressions or multilevel models and are large enough to allow 15-year-old students to reach higher proficiency levels, suggesting significant potential gains of reducing dropout rates in the region. Finally, we stress the importance of taking into account the effects of school entry cut-off dates on PISA samples to avoid making unfair international comparisons.

In recent decades, many Latin American governments have implemented policies to expand opportunities in higher education, aiming at reducing discrimination and social inequalities. These policies have taken different forms, according to the peculiarities of the respective higher education systems. The purpose of this paper is to explore the scope and limitations of these policies. We develop our analysis of theoretical literature on the subject, and review empirical information available from secondary sources of recent experience in five countries: Argentina, Brazil, Chile, Mexico and Venezuela. Argentina has increased opportunities for disadvantaged social sectors by expanding the public sector. Brazil has attempted to improve access for ethnic and social minorities in both public and private institutions. Chile is a unique case because of the continuing commitment to allow market forces to shape higher education. In Mexico, increased opportunities for access have resulted from the creation of intercultural universities and technical institutions in the public sector, as well as through growth in the private sector. Finally, in Venezuela, expansion occurred through the creation of a new system of universities that operates in parallel to traditional public institutions. We note that, in all cases, the policies reflect an underlying belief that there are only benefits to unlimited expansion, without regard to possible consequences, such as an excess of university graduates in economies with limited job opportunities for them. Moreover, these policies do not take into consideration the deficit of cultural and educational capital of young people who come from the most marginalised social sectors, deficits that may hinder their success. Concepts such as 'overeducation' or 'credencialism' call into question that optimistic belief and explain the limitations of the coverage expansion in terms of real democratisation.