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1 – 5 of 5Hafiez Sofyani, Zakiah Saleh and Haslida Abu Hasan
This study aims to examine the moderating effect of internal control on the relationship between internal quality assurance implementation and higher education institution (HEI…
Abstract
Purpose
This study aims to examine the moderating effect of internal control on the relationship between internal quality assurance implementation and higher education institution (HEI) quality.
Design/methodology/approach
The study employed a survey method with hypothesis testing using partial least squares-structural equation modelling (PLS-SEM) technique with a second-order analysis approach. The questionnaire survey was administered to 191 HEIs.
Findings
The results revealed that internal control and internal quality assurance implementations are positively associated with HEI quality. Additionally, internal control implementation strengthened the relationship between internal quality assurance and HEI quality.
Originality/value
This study adds to the body of knowledge on the moderating role of internal control in the HEI sector and its role in the non-economic aspect, namely, the HEI quality.
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Keywords
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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Hafiez Sofyani, Haslida Abu Hasan and Zakiah Saleh
This study aims to investigate internal control (IC) implementation in higher education institutions (HEIs). This study also explores determinants, obstacles and contributions of…
Abstract
Purpose
This study aims to investigate internal control (IC) implementation in higher education institutions (HEIs). This study also explores determinants, obstacles and contributions of IC implementation within HEIs.
Design/methodology/approach
The study uses a qualitative research method by conducting semi-structured interviews with internal auditors of HEIs.
Findings
This study found a difference of IC among all HEIs in terms of design. IC implementation is perceived to have a positive contribution to accountability enhancement and fraud mitigation. Several determinants and obstacles faced by HEIs in implementing IC are presented in the paper.
Practical implications
The IC has to be operated effectively to achieve its benefit. However, not all HEIs implement IC properly.
Originality/value
This paper is a pioneer study that raises IC implementation in HEIs and its role in governance practices and corruption mitigation.
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Noor Aishah Hassan, Suhaiza Hanim Mohamad Zailani and Haslida Abu Hasan
The purpose of this paper is to investigate the implementation of integrated internal audit management (IIAM) and compare the implementation of IIAM by Malaysian firms with…
Abstract
Purpose
The purpose of this paper is to investigate the implementation of integrated internal audit management (IIAM) and compare the implementation of IIAM by Malaysian firms with different certifications (ISO 9001, ISO 14001 and OHSAS 18001).
Design/methodology/approach
This study involves three studies on the implementation of integrated internal audit processes. Furthermore, this study compares the implementation of the audit in the selected firms. The qualitative research methodology was adopted to analyse the data.
Findings
This study is an exploratory study and the findings indicate the differences between the implementation of the internal audit process across different firms. All the firms are highly motivated and demonstrate resource management whilst implementing the IIAM while firms experiencing the same difficulties. The study also found that all of the firms are enjoying similar benefits.
Research limitations/implications
The scope of this research paper is limited to three Malaysian manufacturing firms with different quality certifications: ISO 9001, ISO 14001 and OHSAS 18001. Thus, the finding cannot be generalised to all firms in Malaysia. However, the findings are significant as they present an interesting comparison between the implementation of IIAM by manufacturing firms in Malaysia.
Originality/value
Although the integration of management systems has been analysed many times, this study focussed on the comparison of firms’ practices of the IIAM.
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Jamilah Ahmad and Suriati Saad
The goal of Corporate Social Responsibility (CSR) is to ensure that organisations embrace social responsibility and cultivate activities that provide positive impact on the…
Abstract
The goal of Corporate Social Responsibility (CSR) is to ensure that organisations embrace social responsibility and cultivate activities that provide positive impact on the environment, society, consumers, employees, communities and all other members of the public sphere. Therefore, it is highly important to enhance and augment the teaching of CSR across various disciplines in higher learning institutions. Since 2006, most organisations in Malaysia have been highly encouraged to carry out their Social Responsibility activities, with the government providing support for CSR policies through its tax reduction incentives. Various CSR awards and acknowledgement of the awards provide high value and positive reputation to the organisations that implement CSR-related activities. As a result there is an increasing awareness among businesses to focus beyond compliance with laws in order to respond to the dynamic economic, societal and environmental changes.