Professional Reform Research Articles

Practicing responsible research assessment: Qualitative study of faculty hiring, promotion, and tenure assessments in the United States

Abstract Recent times have seen the growth in the number and scope of interacting professional reform movements in science, centered on themes such as open research, research integrity, responsible research assessment, and responsible metrics. The responsible metrics movement identifies the growing influence of quantitative performance indicators as a major problem and seeks to steer and improve practices around their use. It is a multi-actor, multi-disciplinary reform movement premised upon engendering a sense of responsibility among academic evaluators to approach metrics with caution and avoid certain poor practices. In this article we identify how academic evaluators engage with the responsible metrics agenda, via semi-structured interview and open-text survey responses on professorial hiring, tenure and promotion assessments among senior academics in the United States—a country that has so far been less visibly engaged with the responsible metrics reform agenda. We explore how notions of ‘responsibility’ are experienced and practiced among the very types of professionals international reform initiatives such as the San Francisco Declaration on Research Assessment (DORA) are hoping to mobilize into their cause. In doing so, we draw on concepts from science studies, including from literatures on Responsible Research and Innovation and ‘folk theories’ of citation. We argue that literature on citation folk theories should extend its scope beyond simply asking researchers how they view the role and validity of these tools as performance measures, by asking them also what they consider are their professional obligations to handle bibliometrics appropriately.

Examining the Impact of Audit Quality and Financial Performance on Corporate Tax Avoidance: Empirical Evidence from Public Listed Companies in Malaysia

The global financial crises, including the one experienced in Malaysia, have raised concerns about the reliability of accounting reports prepared by Malaysian listed companies. In response, regulatory and professional institutions have advocated for reforms aimed at promoting transparency in accounting reports. To this end, this study provides empirical evidence on the direct impact of audit quality and financial performance on corporate tax avoidance among companies listed on Bursa Malaysia. The panel data approach was used to collect data from 276 listed companies on Bursa Malaysia, with 1,656 observations covering a six-year period from 2013 to 2018. Multiple regression analysis was used to examine the relationship between audit quality, financial performance, and tax avoidance. The findings of this study indicate that audit quality and financial performance have a significant negative association with tax avoidance among Malaysian listed companies. These results suggest that firms with high audit quality and strong financial performance are less likely to engage in tax avoidance practices. The study has implications for policymakers and regulators, as it highlights the need for continued efforts to improve audit quality and financial reporting practices. Additionally, the findings suggest that measures aimed at improving financial performance among Malaysian listed companies may help reduce the prevalence of tax avoidance practices. Therefore, this study contributes to the ongoing debate on the effectiveness of regulatory and professional reforms aimed at promoting transparency and accountability in the financial reporting practices of Malaysian listed companies.

The rise of responsible metrics as a professional reform movement: A collective action frames account

Abstract Recent years have seen a rise in awareness around “responsible metrics” and calls for research assessment reforms internationally. Yet within the field of quantitative science studies and in research policy contexts, concerns about the limitations of evaluative bibliometrics are almost as old as the tools themselves. Given that many of the concerns articulated in recent reform movements go back decades, why has momentum for change grown only in the past 10 years? In this paper, we draw on analytical insights from the sociology of social movements on collective action frames to chart the emergence, development, and expansion of “responsible metrics” as a professional reform movement. Through reviewing important texts that have shaped reform efforts, we argue that hitherto, three framings have underpinned the responsible metrics reform agenda: the metrics skepticism framing, the professional-expert framing, and the reflexivity framing. We suggest that although these three framings have coexisted within the responsible metrics movement to date, cohabitation between these framings may not last indefinitely, especially as the responsible metrics movement extends into wider research assessment reform movements.

Research on the cultivation path of marketing talents for vocational education undergraduates under the background of digital economy

Since 2019, a series of documents have been issued, including the National Implementation Plan for Vocational Education Reform, the Implementation Measures for Building Enterprises with Integrated Production and Education (Trial), and the Opinions on Implementing the Plan for Building High-level Vocational Schools and Specialties with Chinese Characteristics, pointing out that vocational education is an important force supporting the national strategy and local economic and social development. The Ministry of Education has piloted the integrated development of vocational education and the private economy in Wentai, carried out the project of cultivating artisans in the new era and the action of "golden blue-collar" vocational skills improvement, and encouraged vocational colleges in the region to carry out professional reform. Vocational education should also change with the development of The Times to break the barriers of narrow vocational training. Under the background of digital economy, students should be taught digital technical skills to provide vocational undergraduate level education comparable to the dominant academic model. Vocational education at the undergraduate level will deepen the integration of industry and education, strengthen the collaboration between schools and enterprises, and cultivate "quality (outstanding)" talents with digital technology skills who are qualified for new jobs and have distinct and outstanding professional abilities based on the real talent needs of enterprises, so as to help solve the problems of shortage of digital talents in enterprises and industries and insufficient digital technology skills of employees.

Global Vision and Local Action: Football, Corruption and the Governance of Football in China

The professional reform of Chinese football was a pilot project for the transformation of China’s sports system. However, the reform was limited by the confused role of governance bodies, which subsequently led to weak governance in relation to Chinese football-corruption. In order to examine existing problems in football governance and corruption in Chinese football a thematic analysis was performed, taking the five basic elements of ­governance (governance object, governance subject, regulation text, governance value, and governance effect) as the analytical framework. This provides the basis for an objective assessment of the existing structure of governance dealing with corruption in Chinese football. The measures and experiences related to addressing football corruption in Europe and other Asian countries are also discussed. Based on historical comparisons within the Chinese context as well as the lessons drawn from other countries, a plan for the future implementation of anti-corruption measures and reforms in Chinese football is outlined, including the coordination and cooperation of governance subjects, the revision and improvement of regulatory text, governance value-orientation toward democracy, and rulings based on law and accountability.

The Rise of the Brazilian Fact-checking Movement: Between Economic Sustainability and Editorial Independence

ABSTRACT This study addresses the expansion of Brazilian fact-checking enterprises, focusing on their funding sources and challenges to ensure editorial autonomy. The research is mainly grounded in semi-structured interviews with 16 fact-checkers from 13 active organizations, and includes complementary data collected from the initiatives’ websites. The findings show that the organizational milieu in which fact-checking firms flourish influences their revenue streams. Fact-checkers face different economic and editorial challenges depending on their organizational environment. Nevertheless, their chief business strategy to gain economic viability mainly translates into a solid presence on digital platforms. It involves reaching niche markets on social media and attracting users to their websites. Last, the limited staff of most fact-checking initiatives and their growing dependence on big tech money have led them to modularize their corrections to different platforms and publish debunking at the expense of political fact-checking. In short, this study contributes to the growing scholarship on fact-checking by evidencing that this professional reform movement is dealing with power dynamics familiar to the journalism they want to reform.

Research on the Reform Path of Professional Title System of Human Resource Management in the New Era

Human resource management professionals are an important part of professional and technical personnel, and an important force to promote the high-quality development of social economy. Strengthening human resources management reform of professional title system, implement the central personnel work, such as the embodiment of the important conference spirit, to speed up the human resource service industry plays an important role in promoting the healthy development and the inevitable requirement of unit of choose and employ persons, promote efficiency of management of human resources, enhance human resource management professional sense of belonging. However, a new era of human resources management system of professional title reform faces four big problems: 1) evaluation standard is not scientific, 2) the single evaluation way suits inadequate, 3) the inefficiency of streamlining administration, delegating powers, improving regulation, and 4) strengthening services, weak publicity. So this article suggested from four aspects, to construct scientific and effective reform path of professional title system of human resource management: 1) establish scientific evaluation standards, 2) innovative judging methods, 3) improve the level of review management services, and 4) increase publicity.

Accounting Professional Reform under the "1+X" Certification System

The expansion of productive forces has an effect on numerous industries, and the growth of industries has encouraged the government to devote greater resources to vocational education. Such developments necessitate the adaptation of vocational education to the existing supply-side relationship. Implementation Plan of National Vocational Education Reform promulgated by the State Council in January 2019 made clear that the teaching objective of higher vocational colleges is to cultivate students' vocational skills, and the specialty setting pays attention to the changes in social requirements for employees' abilities and proposes the system of "academic certificate plus several vocational skill level certificates," which will enhance modern vocational ed. Now that society has entered the era of information technology, accounting majors must acquire new skills to adapt to the new requirements of emerging jobs, particularly those jobs with a background in big data. The "1+X" certificate system has encouraged the reform of the training mode for comprehensively skilled talents, and teachers have built a "double-qualified" innovative teaching team utilizing the digital capability of big data. Realize the synchronization between offline and online teaching materials, enhance teaching materials before, during, and after class, and develop three-dimensional teaching materials; Methods of instruction continue to stress integrated blended instruction, practice, and student-centered application situations.

Research on the Service of Normal Universities to Local Economic Development under the Background of "New Strengthening Normal University Project"

Under the development requirements of the "new strong teachers project", the requirements for schools and teachers' educational ability are also higher and more diverse. How to make normal colleges adapt to the needs of social and economic development is the focus of numerous scholars. For this reason, the research on Normal Colleges Serving Local Economic Development under the background of the "new strong teachers project" is proposed. Analyze the relationship between normal universities and local economic development under the background of the "new strong teachers project", analyze the current situation of normal universities serving local economic development, on this basis, explore the path to promote normal universities serving local economic development, and put forward corresponding development measures, including promoting the professional reform of Colleges around local industries, strengthening the cooperation between schools and enterprises to promote the integration of industry, University and research The construction of diversified teaching and cooperative teaching platform.

Exploration and practice of environmental engineering specialty construction in colleges and universities under the background of new engineering

New engineering is a major strategic choice for engineering education reform under the background of new technological revolution, new industrial revolution and new economy. With the great challenges brought by the new round of scientific and technological revolution and industrial transformation, the Ministry of Education has issued the Notice on Developing the Research and Practice of New Engineering and the Notice on Promoting the Practice and Research of New Engineering in recent years, actively exploring the reform of higher engineering education and earnestly cultivating new engineering talents. In order to meet the needs of national strategic development, colleges and universities have tried to innovate and reform engineering education according to their own school running conditions. Under the background of new engineering education reform, cultivating college students' scientific research and innovation ability and quality is of great significance to improve students' practice and innovation ability. The construction and reform of civil engineering specialty should change the traditional concept of talent training of "emphasizing theory and neglecting practice", strengthen the construction of "double qualified" teachers, actively expand the school enterprise cooperation mode, further promote the construction of internal and external training platform, improve the discipline competition mechanism, make use of the Internet to popularize professional knowledge, comprehensively deepen professional reform, and build a talent training mode in line with the needs of the industry.

Research on the Information Spillover Effect of Production Network：From the Perspective of Analysts

As China’s capital market reform enters the deep-water zone, strengthening the role of security analysts is an excellent way to alleviate the contradiction between the sharply increased market specialization level and the backward literacy of investors. At the same time, unilateralism is on the rise, and the Chinese government has set the “domestic circulation” development strategy. In this dual context, this paper mainly discusses how the production network reflecting the domestic circulation affects the accuracy of analysts’ earnings forecasts.Based on the earnings forecast of listed companies released by security analysts during 2007-2018 and industry input-output data, this paper explores the impact of production networks on analysts’ earnings forecasts. It is found that the production network has an information spillover effect on analysts’ earnings forecasts. That is, when the industry of analyst-following companies is closely related in the production network, the deviation of the earnings forecast issued by analyst-following companies is lower. After measuring primary and secondary industries by tracking ratio, it is found that the spillover direction is from primary to secondary. The mitigating effect of production network correlation and its spillover effect on the information asymmetry at the industry and firm levels faced by analysts provide a specific explanation for the reduction of forecast bias. In addition, the cross-sectional analysis based on industrial policy shows that the marginal effect of production network correlation on analysts’ forecasts is more obvious in non-key supporting industries. Further analysis shows that the role of production network correlation analyst is effective, which promotes the integration of specific production network information into stock prices and reduces the synchronization between the firm and the market portfolio. After classifying the information hierarchy, it is found that analysts mainly increase the interpretation intensity of information at the industry level.The marginal contribution of this paper lies in that: It enriches the relevant literature on the quality of analysts’ earnings forecasts from the industry perspective, and highlights the importance of industry correlation that may have been neglected in the early stage. Different from the micro-perspectives of suppliers and customers, this paper extends the information spillover of industrial chain to the multi-dimensional production network, and enriches the research on industry association from the perspective of network. On the practical level, from the perspective of the inter-industry input-output that forms the domestic circulation, the emphasis on the role of production network and analysts is of certain practical significance for improving the efficiency of market information and promoting the professional reform.

Research on the Matching Degree Between the Training Direction of Film and Television Animation Students in Higher Vocational Colleges and the Needs of the Social Industry Based on Big Data Analysis

With the continuous popularization and development of Internet technology, the cultural industry continues to flourish, and animated films or animated films are gradually being sought after by the younger generation. This paper takes Tianjin Vocational University as an example, based on big data analysis technology, researches the matching degree between the training direction of film and television animation students in higher vocational colleges and the needs of the social industry, from the perspectives of project teaching, introduction of enterprises into the school, post practice, and campus animation culture. Set out to train for the purpose of meeting the needs of the social industry and provide theoretical support for professional reforms.

The (in)visibility of pedagogical practices: Illustrations from three Asian-Pacific countries

ABSTRACT This paper reports the findings of a meta-synthesis of studies which investigated the ways in which teachers described their pedagogical practices in three different contexts: the Maldives, Australia and Nepal. Each of the studies was focused on making teachers’ classroom practices visible in an effort to establish a shared language and understanding of practices relevant to context. We were interested in what teachers say about their teaching practice and the ideas they hold that underpin these acts of teaching. Our analysis, across our respective studies, revealed insights to the questions: how teachers name their practices; how teachers articulate their understanding of these practices; and, how teachers identify priorities for their practice. Insights drawn from our meta-synthesis explore the implications of naming practices and the importance of considering teacher voice in determining visions of effective teaching. What teachers believe and do needs to be taken into account if professional development and reform initiatives are to be enacted in ways that are relevant and sustainable. The findings have implications for improving the quality of education and approaches to teachers’ professional development.

Medicine, Machines, and Medical Education.

While advances in science and technology continue to be at the forefront of the evolution of medical practice, the 21st century is also undergoing a unique and profound cultural shift that is changing the very nature of what it means to be a medical professional, namely humankind's transition to an information-based internet society. Medical care will increasingly depend on computer-generated probabilities guided and supported by a growing variety of individuals in health care-related professions, including statisticians, technologists, and information managers. Perhaps the biggest challenge to the profession will come from the erosion of professional autonomy, driven by smart machines, social networks, and internet search engines. As a result of these and other changes, physicians are facing a systematic loss of control, often without the direct input and leadership of the profession itself. In this commentary, the author urges the profession to adopt several strategies, including shifting its focus from reimbursement to the care patients value most, meaningfully addressing critical issues in health policy, becoming the definitive source for publicly available medical information, reimagining medical education, and overhauling the existing accreditation and licensing systems. Medical education must go beyond a focus on physicians whose professional identity revolves around being the exclusive source of medical knowledge. In the digitized 21st century, medical education should emphasize the centrality of the humanistic interface with patients such that the doctor-patient relationship is paramount in the complex medical world of machines and social media. Removing the roadblocks to successful professional reform is no small task, but the process can begin with a grassroots movement that empowers physicians and facilitates organizational and behavioral change. Failure to take action may well hasten the diminishment of patient care and the profession's trusted role in society.

Using the experience of digital transformation of tax authorities to harmonize customs activities

The paper reveals the features and problems present in the process of implementing digital economy technologies that prevent the provision of a level of cooperation adequate to modern requirements between national and foreign customs structures, as well as representatives of the business community. Proposals are made to implement promising, structural, institutional and technological innovative approaches to creating customs activities using the positive experience of successful transformation of the Russian tax authorities, which allowed building a harmonious interaction with taxpayers, taking into account their expectations and needs. The current processes of globalization are characterized by complexity, inconsistency, uncertainty, and often the predominance of politics over common sense. Effective, highly professional reform of the Russian tax authorities is a convincing example, not so much of a technological breakthrough, but of the prospects and harmony of the new innovative thinking of country leaders, government representatives, businesses and citizens. In the face of various challenges, having overcome the “psychology of a besieged fortress” [1], the Russian leadership and the system of national tax authorities have found inclusive approaches to constructive dialogue and cooperation with the international Organization for economic cooperation and development (OECD). In turn, the OECD, clearly demonstrating the predominance of economic interests over politics, has provided an opportunity to study and implement the most advanced and promising world achievements in Russian tax administration, based on the highest level of human capital and the fruits of freedom and human creativity. The authors of the article, using a concrete example, defend the point of view that constructive transformations, stable, sustainable mutually beneficial development of international relations and socio-economic relations within any country, are achieved only through mutual dialogue, trust and exchange of achievements of civilization.

Curriculum system design for intelligent construction based on VR technology

With the emergence of AI, IOT, 5G technology, cloud computing and other terms, the digital era has significantly arrived, the national universities cultivate new engineering complex talents who adapt to the new era, which will bring great significance to promote technological innovation in the construction industry, and most institutions combine their own positioning to carry out professional reform in order to actively embrace industry changes. The purpose of this article is to explore the construction of intelligent construction professional curriculum system based on VR technology under the new situation, with the aim of innovating the layout mode of intelligent construction professional curriculum system, improving the training effect of new engineering intelligent construction talents, adapting to the development of information technology, and promoting the innovation of engineering construction technology.

Practical Research on the Teaching Mode of Integration between Industry and Education under the Background of Emerging Engineering Education

This article analyzes and summarizes the teaching mode of integration of industry and education under the background of emerging engineering education, judges whether the teaching mode of integration of industry and education has advantages in the new work background, and combines professional reforms and the graduation requirements of universities to jointly build a school-enterprise cooperation practice base and major The teaching team cultivates the innovative ability of graduates, guides the graduation design of students, and explores a more comprehensive and in-depth teaching mode of integration between industry and education under the background of emerging engineering education.

Research on the Reform and Practice of Secretarial Teaching Work based on the Training of Applied Talents

With the development in recent years, China has made great progress in the practical experience of training applied talents. Nowadays, "training of applied talents" has become the main direction of professional reform in applied universities. In the transformation and development of the whole existing schools, the method of implementing the reform has become the key point to solve the current transformation of the direction of secretarial application. In this paper, the documentary, analytical and comparative methods are used, based on the comparative approach of university secretaries and the comprehensive approach based on personnel training. A practical study of the reform of professional teaching work. And this is used to make some recommendations on how to improve the teaching level and optimize the teaching model.

Charting the development of the Egyptian accounting profession (1946–2016): An analysis of the State-Profession dynamics

• Studies the development of the Egyptian accounting profession from 1946 to 2016. • Analyses the Egyptian state’s nativist policy for the registration of accountants . • Tracks attempts of professional reform through different socio-political regimes. • Suggests a new form of professional closure (selective market closure). This paper mobilises notions of professional closure and political economy to analyse the development of the Egyptian accounting profession (1946–2016). We rely on interviews with Egyptian Society of Accountants and Auditors (ESAA) board members, government officials, representatives of international/local firms, and academics. Legislative documents (particularly Accounting Practice Law 133/1951), regulations and publications were also analysed. Established since 1946, ESAA’s initial attempts to embed an ‘Anglo-American’ professional model were curtailed by the newly independent State enabling non-credentialed and relatively less experienced native practitioners to be registered as qualified accountants. The State’s influence persisted during the socialist period of nationalisation with a de-emphasising of the accounting profession as an occupational group. The early stages of market capitalism witnessed attempts to re-develop a private-sector-led profession with the support of international organisations, which re-asserted the dominant position of ESAA members. However, government, ESAA and international agencies’ efforts to repeal the original Accounting Practice Law and achieve market closure for the primary benefit of ESAA members were thwarted by political pressure from non-ESAA accountants. Nonetheless, ESAA eventually secured privileged access to the listed firms’ audit market. This paper aims to enhance our understanding of changing State-led priorities on accounting professionalization in African developing countries.

Research on the Training Model of Applied Art Professionals in Local Universities

The application-oriented art professional talent training model of local universities closely focuses on the talent training goals of the school, deepens the professional teaching reform, implements and perfects the talent training model of “practical platform & curriculum module”. Under the background of application-oriented talent cultivation, set up compound courses with regional culture, construct a scientific and reasonable evaluation system, take part in professional competitions, explore a model, and application, highlight characteristics, and adapt to local college art talent training models.