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1 – 10 of over 1000Collins G. Ntim, Teerooven Soobaroyen and Martin J. Broad
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Originality/value
This is the first study which explores the association between HEI governance structures, managerial characteristics and the level of disclosure in UK HEIs.
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Nicolas Roos, Remmer Sassen and Edeltraud Guenther
Higher education institutions, as influential social institutions, play an important role in promoting social responsibility and sustainable practices. However, approaches to…
Abstract
Purpose
Higher education institutions, as influential social institutions, play an important role in promoting social responsibility and sustainable practices. However, approaches to implementing sustainable development (SD) in higher education institutions (HEIs) themselves remain fuzzy. One way to achieve holistic embedding can lie in organizational culture. This study aims to examine ways by which internal sustainability governance can promote sustainability culture by using empirical data from German HEIs.
Design/methodology/approach
This study uses factor analysis to identify relevant governance indicators. With a regression analysis, this study assesses the indicators’ effects on organizational sustainability culture in HEIs. A moderator analysis tests potential determinants derived from literature and their influence on sustainability governance and sustainability culture.
Findings
Operationalizing formalized sustainability governance for holistic implementation reveals a gap in sustainability management at HEIs. This study proposes a model for operationalizing sustainability governance and shows an effect on sustainability culture at the formal organizational level.
Originality/value
Based on the operationalization of sustainability governance, this empirical study provides evidence for the development of a holistic approach along a sustainability culture in organizations. This paper proposes a model for operationalization, analyzes multiorganizational data and shows the effects of sustainability governance on formalized organizational sustainability culture. This paper provides a transorganizational perspective for implementing SD following a top-down approach.
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The paper aims to ascertain the governance arrangements of higher education providers in Cambodia and to seek insights into institutional governance while its higher education…
Abstract
Purpose
The paper aims to ascertain the governance arrangements of higher education providers in Cambodia and to seek insights into institutional governance while its higher education sector is in a significant transition towards the market model.
Design/methodology/approach
The empirical research underpinning this paper applies a qualitative method, based on an interpretivist approach to inquiry. The study uses semi-structured interviews with 38 key research participants from relevant institutions. The data analysis follows a thematic coding approach.
Findings
The study has found that despite their divergent governance arrangements, three forms of higher education providers – public institution, public administrative institution and private institution – have become increasingly similar because of their convergent trend towards commercialization and politicization. These two critical issues are considered threats to institutional development in Cambodia.
Research limitations/implications
The interviews were conducted with the key actors at leadership and management levels. This leaves room for future research to investigate the institutional governance issue at faculty and student levels to develop a deeper understanding about the on-the-ground implementation. This paper is a useful information source for policymakers, institutional leaders and educational practitioners.
Originality/value
This paper addresses the under-researched issue of institutional governance in Cambodia and critically examines the assumption that devolution and privatization of higher education in Cambodia will help advance the sector for economic development. The paper contributes to the ongoing academic debate in the higher education domain while higher education institutions are struggling to sustain their place in the competitive marketplace.
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Dev Raj Adhikari and Bijaya Bikram Shah
This paper aims to assess the state of the art of quality of education, research and governance to incorporate sustainable development goal 4 (SDG 4) in Nepalese higher education…
Abstract
Purpose
This paper aims to assess the state of the art of quality of education, research and governance to incorporate sustainable development goal 4 (SDG 4) in Nepalese higher education institutions (HEIs). In particular, it raises questions to initiate a discourse on HEIs to achieve SDG 4.
Design/methodology/approach
The idea of undertaking this research is heavily borrowed from scientific literature and policy documents. It is an exploratory study that assesses the current status of quality of education, research and governance and suggests policy measures to inculcate SDGs culture in Nepalese HEIs. This study follows a qualitative approach. The analysis is based on the opinions of 113 HEIs stakeholders and high-ranked university officials. Discussions among stakeholders have been organized using online facilities such as Zoom and Team.
Findings
Nepalese universities had not incorporated SDGs in their policy, planning, budget and curriculum. The research finds that even after the government’s commitment to SDGs, HEIs are not honestly involved in academic discourse on these goals. From the conversation with university officials, it appears that Universities have understood it as a government policy for development, rather than incorporating it as their sectoral responsibility to ensure the quality of education for future generations.
Practical implications
This paper prescribes policies to inculcate SDGs culture practically throughout the university structure and operations and opens the floor to discourse on the sectoral role to reach SDG 4. Second, this research suggests activities and policies integrated toward the common good agenda.
Originality/value
The paper is the first of its type in the context of a least developed country, Nepal, to raise the issue of HEIs for SDGs. This paper also represents the situation of HEIs for SDGs of similar countries.
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Christopher J. Moon, Andreas Walmsley and Nikolaos Apostolopoulos
This paper aims to review the progress of a sample of (n = 307) signatories in the Higher Education Sustainability Initiative which commits higher education institutions (HEIs) to…
Abstract
Purpose
This paper aims to review the progress of a sample of (n = 307) signatories in the Higher Education Sustainability Initiative which commits higher education institutions (HEIs) to make smart commitments to achieve one or more of the UN sustainable development goals (SDGs).
Design/methodology/approach
A preliminary survey of n = 307 HEIs via online questionnaire and database search was conducted.
Findings
Findings reveal a difference between HEI governance, that is “instrumental”, and governance, that is “holistic”, in relation to sustainability.
Research limitations/implications
Implications identified for achieving SDGs in general and for academic–business partnerships, in particular.
Practical implications
Practical implications for enterprise (developing a tool to measure sustainability mindset) and for enterprise education (sharing of best practices from other HEIs).
Social implications
Improved understanding of the sustainability mindset will inform decisions about approaches to governing and operationalising sustainability in organisations.
Originality/value
The survey is not original but the emphasis on sustainability mindset (compassion, empathy and connectedness to SDGs) is.
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Mahlaximi Adhikari Parajuli, Mehul Chhatbar and Abeer Hassan
This study aims to measure the relationship between corporate governance and non-financial reporting (NFR) in higher education institutions (HEIs). Board effectiveness, student…
Abstract
Purpose
This study aims to measure the relationship between corporate governance and non-financial reporting (NFR) in higher education institutions (HEIs). Board effectiveness, student engagement, audit quality, Vice-Chancellor (VC) pay and VC gender are targeted for analysis.
Design/methodology/approach
This study is based on content analysis. The authors used the EU NFR Directive (2014/95/EU) to measure NFR. This includes environmental, corporate social responsibility, human rights, corporate board effectiveness and corruption and bribery. Cross-sectional data was collected from 89 HEIs worldwide across 15 different countries over three years. Content analysis, the weighted scoring method and panel data analysis are used to obtain the results.
Findings
Through a neo-institutional theoretical lens, this study provides a broader understanding of NFR content disclosure practices within HEIs. The findings reveal that the audit quality, VC pay and VC gender are significantly and positively associated with NFR content disclosure. However, board effectiveness has a significant negative impact on NFR content disclosure. More interestingly, the findings reveal that student engagement has an insignificant association with NFR content disclosure and there significant difference on the level of NFR content disclosure across universities situated in the different geographical region such as the USA, Australia, the UK and EU, Asia and Canada. The findings have important implications for regulators and policymakers. The evidence appears to be robust when controlling for possible endogeneities.
Originality/value
The study contributes to the literature on corporate non-financial disclosure as it provides new insights of corporate governance mechanisms and NFR disclosure within HEIs.
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Syed Kaleem Ullah Shah Bukhari, Hamdan Said, Rani Gul and Prodhan Mahbub Ibna Seraj
Sustainability has globally become a mantra to address complex and unprecedented survival, social, political and peace issues. Higher education institutions bear responsibility to…
Abstract
Purpose
Sustainability has globally become a mantra to address complex and unprecedented survival, social, political and peace issues. Higher education institutions bear responsibility to address them. This paper aims to explore barriers that Pakistani public universities (PPUs) face in embedding sustainability at their campuses. This paper also offers potential opportunities to take initiatives to minimize barriers and move towards a sustainable future.
Design/methodology/approach
This paper is based on case study approach, and data were gathered through interviews and documents. Interviews with 11 academic administrators were conducted to gain deeper understanding on issues of governance and its influence on sustainability. Data were analysed using thematic analysis that created thematic map/model.
Findings
Key findings include, firstly, that majority of participants think poor governance is the biggest issue in demoting sustainability. This barrier causes an array of interconnected barriers. Secondly, participants strongly associate unsustainability with lack of institutional change and training. Finally, lack of resources was the most frequently articulated barrier. Findings provided a rationale to propose suggestions to promote sustainability.
Originality/value
Developed countries are leaders in promoting sustainability, whereas developing countries are laggards. Pakistan, a developing country, does not have substantial research to reveal the barriers PPUs are facing to promote sustainability. This paper is an attempt to address research gap in identifying barriers to sustainability.
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Hafiez Sofyani, Haslida Abu Hasan and Zakiah Saleh
This study investigates internal control implementation contribution to quality management at higher education institutions (HEIs).
Abstract
Purpose
This study investigates internal control implementation contribution to quality management at higher education institutions (HEIs).
Design/methodology/approach
This study employed a qualitative method by conducting semi-structured interviews. The research respondents (interviewees) consisted of internal auditors, HEI management members and accreditation assessors of Indonesian HEIs. A total of 15 respondents were successfully interviewed to collect the data; 12 were from different HEIs, and 3 were from the HEI accreditation board.
Findings
This study deduced that internal control implementation could contribute to HEI quality management and improvement if integrated with other control policies, such as internal quality assurance, performance measurement systems and performance-based budgeting. By doing so, internal control corroborates total quality management (TQM) implementation within HEIs since it promotes employee empowerment and supervision, reduces budget wastage, increases the achievement of budget targets on output and outcome of programs and activities, enhances strategic and integrated system practices, provides reliable information for better decision-making, and promotes effective communication and coordination and good leadership culture.
Practical implications
The current study presents beneficial suggestions for HEI management on how internal control contributes to quality management at HEIs.
Originality/value
As suggested by Chalmers et al. (2019), most studies related to internal control were conducted in profit-oriented organisation settings, i.e. companies, and focused on their impact on economic aspects, such as profitability, cost efficiency and fraud mitigation. Meanwhile, internal control-related studies in the context of non-profit-oriented organisations, such as HEIs, and their role in non-economic aspects, in this case, the quality management in HEIs, is still lacking.
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Muhammad Nauman Habib, Uzma Khalil, Zunnoorain Khan and Muhammad Zahid
Sustainability in higher education has gained the attention of researchers and academia; however, there is still a need to explore and assess it from different perspectives that…
Abstract
Purpose
Sustainability in higher education has gained the attention of researchers and academia; however, there is still a need to explore and assess it from different perspectives that are unexplored. This study aims to evaluate and report sustainability and sustainable development in the higher education sector of Pakistan.
Design/methodology/approach
There are 195 recognized and registered degree awarding institutes in Pakistan. A survey-based study was designed using self-administered questionnaires distributed among the deans of 145 Higher Education Institutions (HEIs) using a simple random sampling technique. Responses were recorded using five-point Likert scale. In this study, 74 HEIs participated while 69 responses were complete in all respects and used for data analysis. Responses were recorded and analyzed using descriptive statistics.
Findings
The results show little evidence of sustainability in all areas of HEIs (including; curriculum, research, faculty, stakeholder’s engagement and governance). Sustainability of campus (operations) was evident and, to a certain extent, apparent in outreach activities. The core objective of HEIs is teaching and research, however, HEIs in Pakistan have yet to accommodate sustainability in these core areas. Sustainability in HEIs of Pakistan is in the preliminary and the introductory stage. For the attainment of sustainability in HEIs, comprehensive planning and internal governance are required.
Research limitations/implications
This study was based on a survey to report the overall situation of sustainability in Pakistan’s HEIs. Therefore, it has the limitation of being a descriptive study. Nevertheless, this study contributed to the body of knowledge by reporting sustainability practices from the Pakistani context. This study helped identify critical aspects of sustainability that require the attention of both regulatory authority and top management.
Originality/value
This is a comprehensive study based on extensive research survey techniques to present and report sustainability in higher education in Pakistan. The data collected represents the major HEIs in Pakistan and has contributed to the body of knowledge by presenting the contemporary and contextual situation of sustainability in HEIs of Pakistan.
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The purpose of the paper is to provide a personal, reflexive examination of the negotiation of the professional identity of governance services personnel as a specific role set in…
Abstract
Purpose
The purpose of the paper is to provide a personal, reflexive examination of the negotiation of the professional identity of governance services personnel as a specific role set in professional services in higher education (HE).
Design/methodology/approach
A reflexive framework is adopted, drawing on the author's own professional positioning and practice in a UK higher education institution (HEI). Drawing on, and challenging aspects of Whitchurch's typology of professional identities in HE, a “weak” social constructivist approach is adopted, through examination of the author's inter‐professional interfaces with the external members populating institutional governance structures. This epistemological approach resonates with an exploration in the paper of the author's interventions as secretary to the institution's audit committee, in production of documentation as a form of corporate knowledge‐creation and narrative production in a wider scheme of accountability.
Findings
The paper proposes that in contrast to Whitchurch's notion of “bounded” professionalism, the HE governance professional, in migrating to and from governance “space”, constitutes a mode of boundary‐crossing unexamined in the literature and policy.
Research limitations/implications
While adopting a self‐reflexive stance, the paper provides a basis for undertaking empirical research into professional identity configurations in the corporate governance of HEIs, grounded in the experience of the actors populating governance structures, including professional services staff, ex officio, elected and external members of HE governing bodies.
Originality/value
The paper contributes to an emerging literature on professional identities in HE, and to qualitative approaches to HE governance.
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