The presentation shows the results from research in the quality of education

1. A few words about some models for valuation of
quality in education by the example of courses of
accountancy and financial control
Markov, G., teaching assistant and PHD student
UE-Varna

2. I.Introduction

3. 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.

4. 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 ;

5. 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.);

6. 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.

7. 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;

8. 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.

9. 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;

10. II.Exposure

11. 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“.

12. 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. ”

13. 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;

14. 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 .

15. 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.

16. 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;

17. 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;

18. 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;

19. 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;

20. 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.

21. 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 consumers
attitudes and the quality of educational service;
-”difference between consumers expectation and
management’s perceptions "of those expectations, i.e. not
knowing what consumers expect“;
-”difference between management’s perceptions of
consumer’s expectations and service quality specifications,
i.e. improper service-quality standards”;

22. 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

23. 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.

24. 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 ;

25. 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.

26. III.Conclusion

27. 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.

28. Thanks for your attention !!!