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Accountability and transparency represent two concepts that are gaining more and more importance in the higher education systems. Universities are increasingly called upon to provide both financial and non-financial information. This circumstance has attracted the interest of academics interested in examining the transparency levels of universities. However, limited attention has been paid to corporate governance disclosure. This study aims to bridge this important gap by analyzing the amount of corporate governance information disseminated by Italian universities through their website and the factors capable of influencing this level of disclosure.

This study uses manual content analysis on a sample of 92 Italian universities to measure the extent of corporate governance information dissemination. In addition, it uses various regression models to test the research hypotheses.

Empirical results demonstrate, first, an adequate commitment to online corporate governance disclosure and, second, a greater propensity toward the dissemination of corporate governance information by the largest and public universities.

The findings greatly enrich the academic literature and have important practical implications for universities, policymakers, and lawmakers.

This study aims to investigate the level of online sustainability disclosure provided by international universities during the COVID-19 pandemic. The ultimate goal is to identify the factors influencing the amount of sustainability information these universities disclose through their websites.

This study conducts a manual content analysis to measure the extent to which a sample of 100 international universities disseminate information on sustainability and COVID-19 issues via the web. A multiple regression analysis is performed to test the research hypotheses.

The findings confirm that universities worldwide leverage the potential of websites to convey sustainability information beneficial for stakeholders and society. Moreover, while board gender diversity positively affects the level of online sustainability disclosure, board size exerts a negative effect. Furthermore, university size, internet visibility and ranking position have no significant impact on the amount of online sustainability information provided by international universities.

To the best of the authors’ knowledge, this is the first study that provides insight into the possible determinants of universities’ online sustainability reporting during COVID-19. This study extends prior research mainly conducted in single countries by providing data on the sustainability disclosure level of universities in different geographical regions. Empirical findings also support policymakers’ global action in the past decade to increase the role of women in leadership and governing positions.

The purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable Development Goals (UN SDGs) by universities. The framework considers the relationship between reporting on the SDGs and the three main activities of universities: research, teaching and service. As universities hold a unique position in society, understanding their experiences with SDG reporting offers insights into the promotion and integration of SDGs into reporting and practice more broadly.

The paper adopts a conceptual approach and draws on existing literature to develop a framework for understanding reporting on the UN SDGs by universities. The framework considers the challenges faced by universities in providing sustainability information and examines the motivations and outcomes associated with reporting. It also explores the coordination and collaboration necessary across departments within universities and discusses the risks associated with greenwashing.

The paper highlights that reporting on the UN SDGs can enhance university engagement with stakeholders, improve their reputation, and foster innovation and transdisciplinary research ideas. However, universities encounter challenges such as limited data availability, resource constraints, lack of coordination and competing priorities. The growing scepticism surrounding reporting motives has led to increased allegations of greenwashing within the sector.

This paper contributes to the accounting literature by presenting a comprehensive framework that explores the determinants, mechanisms and consequences of reporting on the UN SDGs by universities. The framework offers insights into how reporting on SDGs can lead to embedding the SDGs in research, teaching and service activities and can be adapted to other organisational contexts. The paper also emphasises the need for further research on the mechanisms of reporting, which play a crucial role in driving long-lasting change.

This study aimed to determine the effect of age, complexity, internationalization, educational background of the vice rector for finance and the presence of professors on intellectual capital disclosure (ICD) in the official websites of Indonesian higher education institution (HEI). It also proved whether there was a difference between ICD in the three types of HEI based on autonomy.

The intellectual capital (IC) instrument used was adopted from Nicolo et al. (2021) and subsequently analyzed 78 HEIs in Indonesia, namely PTNBH, PTNBLU and PTS accredited “Excellent.” The content analysis method and multiple linear regression models were used to test the impact of independent variables, while Kruskal–Wallis was used to conduct a t-test.

The empirical results showed that complexity, internationalization and the presence of HEI professors had a positive effect, while age and educational background of the vice rector for finance showed an insignificant effect on ICD. The t-test showed there was a difference in ICD among the three types of HEI.

This study provides new evidence related to differences in ICD practices in three types of HEIs in Indonesia. The research findings are expected to encourage cooperation between the government and HEI to improve regulations for PTNBLU and PTS by referring to regulations that have been applied to PTNBH to improve the quality of universities in Indonesia through increasing international accreditation and the number of professors in HEI.

This study was the first to compare ICD among the three types of Indonesian HEI with new variables, namely the educational background of the vice rector for finance and the presence of professors.

This paper aims to contribute to the debate over the desirability of introducing an accrual-based accounting system in the public sector by examining whether accrual-based accounting information is superior to cash-based information in the context of public sector entities.

This paper applies a quantitative research method to assess the degree of smoothness and relevance of the accrual components of income recorded by 302 entities of the Italian National Health Service (INHS) over the period 2014–2020.

The analysis reveals that net income is smoother than cash flows as a summary measure of economic results and that accounting for accruals improves the predictability of future cash flows. However, the authors' novel disaggregation of accrual accounts reveals that those accounts that contribute the most to making income smoother than cash flows – noncurrent assets and liabilities – are also those that contribute the least to predicting future cash flows.

The disaggregation of accrual accounts allows to identify the sources of the informational benefits of accrual accounting, and to document the existence of an informational “trade-off” between smoothness and relevance in the context of public sector entities.

The purpose of this study is to discuss the most relevant literature related to the adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in developed and developing countries, identifying the constraints and stimuli they represent in the implementation of the public accounting reform. It also presents future research proposals on the factors identified.

The methodology is based on a systematic review of the literature described by Moher et al. (2009). The final sample includes 90 academic papers published from 2000 to 2022.

The main findings indicate that there are differences between constraints and stimuli in the implementation of accounting standards between developed and developing countries. In terms of constraints, the main factor in developed countries is the lack of training, whereas in developing countries it is the limitation on financial resources. In addition, the results demonstrate that in developed countries the factors that most encourage the implementation of accounting standards are modernization and improvement of accounting, while in developing countries, encouragement comes mainly from external and internal pressure.

This study helps countries and institutions to learn from experience and better prepare for the accounting reforms of public administration that they will undertake. Managers of public organizations may be willing to make decisions in the adoption of IPSAS if they take into account the factors established herein.

This study helps countries and institutions to learn from the experience, better prepare for the public administration accounting reforms that they will undertake and add greater transparency in the accountability of public accounts to citizens.

In addition to previous studies, this study addresses a number of factors perceived by those involved in the implementation of IPSAS in developed and developing countries and provides a robust research agenda to pursue during the coming years, as there are several important unexplored questions that invite further research.

The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to understand the motivations for and implications of such practices. This research is important for stakeholders, such as members and funders, as well as the broader Australian community, considering the significant financial resources allocated to these organizations from the public purse.

The authors employ a longitudinal dataset containing financial data from 154 Australian NFP disability service providers, collected over a two-year period (2015–2016). Through the analysis of detailed balance sheets and income statements, the authors seek to uncover evidence of earnings management practices in this sector. The study’s results provide valuable insights into the behaviour of the charitable human services sector.

The findings reveal that Australian NFP disability service providers engage in earnings management practices, primarily aimed at reducing reported profits to meet the normative financial expectations of stakeholders, such as public sector funders and philanthropists. The executives of these organizations strive to report profits close to zero, being cautious not to report a loss, which might raise concerns about their sustainability.

The authors contribute to the existing literature on earnings management in the NFP sector by focussing on Australian disability service providers, an area that has been under-researched due to a lack of suitable data. The results offer insights into the incentives and implications of earnings management practices in this sector and highlight the need for a revaluation of accounting standards, reporting requirements and audit arrangements applicable to the NFP sector.

This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the theoretical reference for the cultural approach proposed. Additional factors include countries’ contextual and macroeconomic characteristics.

Logistic and probit regression models were used to identify the factors that may explain the IPSAS (fully or adapted) use by countries, including 166 countries in this assessment (59 for those whose cultural dimensions are available).

The findings consistently indicate collectivism and indebtedness levels as explanatory factors, providing insights into cultural dimensions along with macroeconomic characteristics as a relevant factor of countries’ convergence to IPSAS.

There are different levels of IPSAS convergence by countries that were not considered. This aspect may hide different countries’ characteristics that may explain those options, which could not be distinguished in this paper.

As a result of this paper, the International Public Sector Accounting Standards Board may gain insights that can be applied within the IPSAS due process to overcome the main challenges when collaborating with national authorities to achieve a high level of convergence. This analysis may include how to accommodate countries’ cultural differences as well as their contextual and macroeconomic characteristics.

There is a trend of moving toward accrual-based accounting standards by countries. Because the public sector embraces a new culture following the IPSAS path, it is relevant to assess if there are cultural factors, besides contextual and macroeconomic characteristics, that may explain the countries’ convergence to those standards.

To the best of the authors’ knowledge, this is the first cross-country analysis on the likely influence of cultural dimensions on IPSAS convergence as far as the authors’ knowledge.

This study aims to provide quantitative information on the research trends of international public sector accounting standards (IPSAS).

The study used bibliometric analysis to determine the research trends in IPSAS literature. The method was applied to papers indexed in the Scopus database to analyze the growth and publication trends of the selected papers. The research team rigorously compiled a list of keywords relevant to IPSAS after consultation with the principal researcher. The study did not apply document type, year or language filter. The search query resulted in 475 documents. The study used MS Access, Excel and Biblioshiny software for the data analysis and visualization.

The acceptance and application of IPSAS by many countries and UN system organizations have led to the rise in IPSAS literature globally. The study finds the USA to be the most productive country, with Italy, Spain and the UK as second, third and fourth, respectively. Similarly, the University of Zaragoza has produced the most publications in the field, followed by the University of Salerno and Ghent University.

This study provides the current state of IPSAS research globally; as a result, it supports the development of policies by the users of this standards. This information can inform the development or revision of public sector accounting policies and standards.

To the best of the authors’ knowledge, this is the first study that provides a bibliometric analysis of the growth and publication trends of IPSAS literature. The findings in this study uncover different areas of IPSAS research productivity globally.

Graduate students employed in graduate teaching and research assistantship positions have a unique experience of the institution because of their status as student-employees. Graduate assistants (GAs) face specific challenges around their well-being as they navigate various relationships and environments throughout their educational trajectory. The purpose of this study is to examine the specific workplace challenges GAs experience and their overall effect on GA wellbeing.

This research study examines graduate assistant responses from 12 US research universities to the Faculty Survey of student Engagement for Graduate student Instructors survey. This study’s analysis examined the open-ended responses (n = 493) at the end of the survey that asked participants for additional comments regarding their departmental and/or institutional experiences. Three waves of coding were implemented by the authors to identify common themes and areas of concern on GA working conditions.

The findings led to the creation of a concept map on GA working conditions that include three main components: contextual factors, stress and well-being and competing tensions. Within each component are subthemes related to social identity, funding, campus climate, time and priority concerns and assistantship structure and support. The map demonstrates the enmeshed connection across areas.

Findings suggest institutional investments through programming, system-level changes and interpersonal support to improve GA working conditions and their well-being.

Research on GA experiences with working conditions and well-being in a US context is limited. This study is valuable because many graduate students who occupy graduate assistantships are asking for increased pay and benefits at their institution. Graduate assistantship labor organizing is occurring alongside institutions’ focus on improving health outcomes for graduate students.