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Quality assurance (QA) in open and distance learning (ODL) has always become universal concerns of stakeholders. The quality of ODL has been confronted with challenges in terms of the diversity of inputs, processes, the complex supply chain management of ODL and recent paradigm shift into online learning. Assuring the quality of ODL are daunting tasks at individual, institution and system levels. Completed before the beginning of the COVID-19 outbreak, this study aims to better understand the implementation of QA system in three Asian open universities (OUs), namely University of the Philippines Open University (UPOU), Universitas Terbuka (UT), Indonesia and Allama Iqbal Open University (AIOU), Pakistan.

A qualitative method was employed involving analysis of documents of the three Asian OUs and focus group discussions and interviews with management and staff. Data collected were then analyzed to draw conclusions and possible recommendations.

Findings of this study presented good practices, challenges and rooms for improvement of the QA system in the three Asian OUs. Focusing on students and stakeholders in their QA effort, this study has revealed that quality begins with inner self and is multidimensional. QA is principally viewed as continuous improvement, as mechanism and assessment and as effort at exceeding expectations of students and stakeholders. The recent challenge for QA is to embrace a delicate process of ODL transformation into online digital system. The recent COVID-19 outbreak has further implications and challenged QA implementation in ODL in higher education into the next level of complexity.

This study revealed the diversities in how OUs met the societal needs of their respective stakeholders and addressed the challenges ahead for QA in ODL.

These findings were expected to enhance the understanding of the theory and practice of QA in ODL and to contribute to quality improvement of ODL programs.

This paper provides a methodological map for guiding the choice and application of research paradigms and design frames that can be of value to a wide range of researchers in the fields of education, social sciences and interdisciplinary studies who are interested in teaching and learning in context. Following an interpretivist/constructivist paradigm, I used a mixed methods research approach to study the spatial experiences of Emirati female students in a gender--‐ segregated educational context. The main component was qualitative, using ethnography, while the quantitative part included a survey. In such a research approach, my reflexivity and unique positionality as both insider and outsider played a significant role. The paper is divided into three sections: the beginning, which justifies the choice and philosophies of the methodological route; the journey, which illustrates the data collection techniques; and the destination, containing reflexive lessons from the field.

The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints.

The authors adopt a modified version of Coy and Dixon’s (2004) public accountability index, referred to in this paper as a public accountability and transparency index (PATI), to measure the extent of voluntary disclosures in 130 UK HEIs’ annual reports. Informed by a multi-theoretical framework drawn from public accountability, legitimacy, resource dependence and stakeholder perspectives, the authors propose that the characteristics of governing and executive structures in UK universities influence the extent of their voluntary disclosures.

The authors find a large degree of variability in the level of voluntary disclosures by universities and an overall relatively low level of PATI (44 per cent), particularly with regards to the disclosure of teaching/research outcomes. The authors also find that audit committee quality, governing board diversity, governor independence and the presence of a governance committee are associated with the level of disclosure. Finally, the authors find that the interaction between executive team characteristics and governance variables enhances the level of voluntary disclosures, thereby providing support for the continued relevance of a “shared” leadership in the HEIs’ sector towards enhancing accountability and transparency in HEIs.

In spite of significant funding cuts, regulatory reforms and competitive challenges, the level of voluntary disclosure by UK HEIs remains low. Whilst the role of selected governance mechanisms and “shared leadership” in improving disclosure, is asserted, the varying level and selective basis of the disclosures across the surveyed HEIs suggest that the public accountability motive is weaker relative to the other motives underpinned by stakeholder, legitimacy and resource dependence perspectives.

This is the first study which explores the association between HEI governance structures, managerial characteristics and the level of disclosure in UK HEIs.

Since the turn of the 21st century, various institutions of higher education have been established in the Gulf Cooperation Council region, several of which are branches of universities from North America, Europe, Australia, and other regions. Quality education is currently a required component in the models of collaboration between Universities; yet the literature suggests that challenges remain in how the quality education will be practiced in a region that lacked for long time private universities. In this paper, we present an exploratory investigation to determine what could be learned by studying the practicalities of collaboration and accreditation of a newly established institution in Oman, namely, Dhofar University. The case study focuses on the practicalities of DU’s external collaboration, national accreditation, and good practices University-wide and within the College of Engineering in particular. The paper aims to present and analyze challenges, good practices, faculty and staff experiences, and solutions that could be a useful pattern for similar institutions. The investigation builds on an internal University-wide self-study and an external review by an accreditation council.

The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment influence the disclosure of financial statements on the official website of local government.

The data of this research comprise 68 financial statements during the period 2015–2016 collected from 34 local governments across Indonesia by employing the census method. The data then are analyzed using logistic regression.

The results of this study show that audit opinion has a positive significant influence on the disclosure of financial statements on local government websites in Indonesia, while the audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment have no significant influences on the disclosure of financial statements local governments’ websites across Indonesia.

The study contributes to the public sector accounting research by enhancing our understanding to the disclosure of financial statements on local government websites.

This study aims to investigate how sustainability has been incorporated – or mainstreamed - in a school at one university through techniques of responsibilization and accountabilization.

Inspired by the extended case study methodology, the authors participated, observed and analyzed two audit-inspired processes, whose aims included ensuring that sustainability was integrated into the educational process.

By following two audit-inspired processes, the authors show how teachers were asked to respond to open-ended survey questions and by doing so emerged as responsibilized subjects. Although the teachers were given lots of space to interpret the concept of sustainability and show how it was translated into the programs and courses offered, the teachers were made accountable as established organizational hierarchies were reproduced when responsibilization was formalized through techniques of accountabilization.

The analysis moves beyond the instrumental epistemologies characterizing much of the positivist-oriented research in higher education. As with all studies, the authors study also has methodological limitations, such as involving a single higher education institution. There is a general need for more empirical research in this area in order to build theory and to understand whether the concepts of responsibilization and accountabilization can also be applied in other higher education contexts.

The study shows that higher education administrators engage in processes of responsibilization and accountabilization through formalized processes of interpellation, as documents and self-assessment exercises tie teachers to organizational contexts.

To the best of the author’s knowledge, this is the first study that introduces the concepts of responsibilization and accountabilization as social relationships in higher education governance.

This paper focuses on governance in higher education in China. It sees that governance as distinctive on the world scale and the potential source of distinctiveness in other domains of higher education. By taking an historical approach, reviewing relevant literature and drawing on empirical research on governance at one leading research university, the paper discusses system organisation, government–university relations and the role of the Communist Party (CCP), centralisation and devolution, institutional leadership, interior governance, academic freedom and responsibility, and the relevance of collegial norms. It concludes that the party-state and Chinese higher education will need to find a Way in governance that leads into a fuller space for plural knowledges, ideas and approaches. This would advance both indigenous and global knowledge, so helping global society to also find its Way.

Universities are large, complex and highly hierarchical organisations with deeply engrained gendered values, norms and practices. This chapter reflects on the experiences of two universities in initiating structural change towards gender equality as supported by the TARGET project. A common aspect thereby is the lack of a national policy in higher education and research providing specific support for implementing gender equality policies. The process of audit, design, implementation, monitoring and evaluation of the first gender equality plan (GEP) in each of these universities was conceived as a first step in a long journey, providing a framework for engaging different institutional actors and fostering reflexive, evidence-based policy making. The analysis deals with reflexivity and resistance and seeks to draw lessons from bottom-up and top-down experiences of GEP implementation. It is the result of shared reflection between the GEP ‘implementers’ in the two universities and the team who provided support and acted as ‘critical friends’.

The purpose of this paper is to set out the experience of the Hong Kong Council for Accreditation of Academic and Vocational Qualifications (HKCAAVQ) in carrying out cross-border quality assurance (QA) in Macao.

The paper draws on case studies of two very different QA exercises conducted by HKCAAVQ in Macao in 2015 and 2016. The first was a program accreditation conducted as part of a pilot of the external QA standards and process developed by the Macao Government’s Tertiary Education Services Office (GAES) for potential use by all higher education institutions (HEIs) in Macao. The second was a learning program review (LPR) conducted by HKCAAVQ following a request by a HEI in Macao using QA standards and processes developed by HKCAAVQ.

The key findings from the case studies are that an agency engaging in cross-border QA needs to have a clear rationale for their engagement, ensure that they are “fit-for-purpose” in terms of the context of the employing jurisdiction and the expectations of their HEIs and have a clear understanding of the relevant legal framework.

Cross-border QA is likely to grow in importance and activity in the coming years. The example of Macao provides a useful reference point for governments, HEIs and external quality assurance agency considering engaging in cross-border QA activities.