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Article
Publication date: 21 April 2023

Amir Mahmud, Nurdian Susilowati, Indah Anisykurlillah, Ida Nur Aeni and Puji Novita Sari

The implementation of income-generating still faces problems, such as the lack of well-established internal control and differences in implementation in each unit. This study aims…

Abstract

Purpose

The implementation of income-generating still faces problems, such as the lack of well-established internal control and differences in implementation in each unit. This study aims to analyze internal controls, financial viability (FV) and leadership qualities (LQ) in the implementation of income-generating in Indonesian higher education.

Design/methodology/approach

This study is quantitative and uses a causal approach. The population of this research is the unit leader and the person in charge of the activity that generates income, with a total sample of 111 people. The sampling technique used is simple random sampling. Data were analyzed using moderation regression analysis (MRA) with the WrapPLS (partial least square) analysis tool.

Findings

The results indicate that internal control and FV significantly affect the management of income-generating. The existence of LQ as a moderating variable can moderate and weaken the influence of internal controls and FV on the management of income-generating. In this finding, the unit leader and the person in charge of activities that generate income in higher education need to improve managerial skills, including ethics, uphold integrity, clear vision, quick adaption, honestly and trust so that the management of income-generating can achieve higher education goals more effectively and efficiently.

Research limitations/implications

This research shows that universities need to create a good environment to build an ecosystem that can improve the management. The university encourages the good management by strengthening the leadership. However, the research has a limitation: the study was only conducted in one state university.

Originality/value

The implementation of income generation in the public financial management system of legal entity universities requires accountability for sources of income so that internal controls and the role of finance are needed to ensure the continuity of universities.

Details

Journal of Applied Research in Higher Education, vol. 16 no. 2
Type: Research Article
ISSN: 2050-7003

Keywords

Book part
Publication date: 30 October 2023

Kymia Love Jackson

Women who are the primary caretaker of the home, as a choice or as a necessity, have to negotiate an effective work-life balance and many times, the need to take care of their…

Abstract

Women who are the primary caretaker of the home, as a choice or as a necessity, have to negotiate an effective work-life balance and many times, the need to take care of their home results in lost opportunities for career development and advancement (Maki, 2015). For most, the opportunity to capitalize on the missed opportunities will occur after childbearing years (Maki, 2015). This study reconstructed the advancement to executive leadership of women who were employed at four-year, public universities using narrative inquiry and guided by the conceptual framework of social cognitive theory (Andrews, Squire, & Tamboukou, 2013; Bandura, 1989). In this study, six women in higher education were interviewed to discuss work-life balance as it pertains to being an executive leader of a four-year public institution. The participants of this study pinpointed family and work-life balance as important factors for their decision-making process. Balancing work and life can be challenging when you are a person in a leadership position and the degree of difficulty increases when children and family are included. Many women believe that they must choose between their careers and their family. Women postponing their careers for their spouses may not seem abnormal because there tends to be an expectation that male's advancement is prioritized over the woman's (Parker, 2015). As more women are taking on leadership roles, the idea and evolution of establishing and maintaining a strategy for work-life balance becomes a very integral topic and one that needs continuous exploration.

Details

Leadership in Turbulent Times
Type: Book
ISBN: 978-1-83753-494-4

Keywords

Book part
Publication date: 14 December 2023

Suyan Pan and Joe Tin-yau Lo

This chapter aims to explore the novelty and utility of political economy discourse, termed “neo-statism,” as an analytical lens for comparative research in higher education…

Abstract

This chapter aims to explore the novelty and utility of political economy discourse, termed “neo-statism,” as an analytical lens for comparative research in higher education. Analysis is framed within the context of Hong Kong’s transition from a British colony to a Special Administrative Region under China’s sovereignty, and its shifting academic paradigms from a more or less spontaneous philosophy rooted in liberal capitalist economy to embracing neo-statism, which involves market-conforming and state-sponsored approaches to economic and social restructuring whereby the state regulates higher education in support of national integration and global power projection. The statist regulation depends heavily on its deployment of discursive legitimacy, strategic distribution of resources, organizational synergy, and elite cohesion articulated through higher education policy, research projects, and cross-border academic exchange and cooperation. The Hong Kong case suggests that comparative research in higher education should advance from the methodological aspects of the comparative approach to exploring wider theoretical spectrum, for understanding emerging politico-economic factors shaping academic paradigm in comparative contexts. Moreover, scholars who engage in the trendy internationalization in higher education should move beyond the logics of neo-liberalism, and pay closer attention to the new geopolitical realities that are changing the normative and interactive dimensions of international higher education at large.

Details

Annual Review of Comparative and International Education 2022
Type: Book
ISBN: 978-1-83753-738-9

Keywords

Article
Publication date: 24 May 2023

Rami Ibrahim A. Salem, Musa Ghazwani, Ali Meftah Gerged and Mark Whittington

Building upon institutional pressures on firms to deal with corruption, this study aims to investigate the association between a firm's engagement with anti-corruption disclosure…

Abstract

Purpose

Building upon institutional pressures on firms to deal with corruption, this study aims to investigate the association between a firm's engagement with anti-corruption disclosure quality (ACD_Q) and earnings management (EM). Also, this study examines the moderating role of audit quality in the association between ACD_Q and EM.

Design/methodology/approach

The authors constructed an ACD_Q index based on the 2010 UK Bribery Act and taking into account a wide range of rules on corruption and bribery, including those of the OECD, World Bank, UNCTAD, UNGC, UNCAC and GRI. Generalized method of moments and panel regression were used to examine the association between ACD_Q and EM.

Findings

Using a sample of 2,695 firm‐year observations of the UK’s FTSE-350 from 2008 to 2018, this study finds ACD_Q is negatively associated with EM. In addition, this negative relationship is contingent on audit committee independence and audit committee expertise. This finding is supported by additional robustness and sensitivity analysis.

Practical implications

The empirical evidence reiterates the crucial need for more concerted efforts to ensure corporate engagement in anti-corruption practices with a view to reducing earnings manipulations.

Originality/value

This study contributes to the limited evidence that investigates how ACD Q influences EM in the UK after the introduction of the UK Bribery Act in 2010. Furthermore, by considering the period from 2008 to 2019, this study investigates the potential moderating role of UK corporate governance reforms in EM reduction. In particular, to the best of the authors’ knowledge, this study assesses for the first time the moderating effect of audit committee mechanisms on the ACD Q and EM nexus.

Details

International Journal of Accounting & Information Management, vol. 31 no. 3
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 27 January 2023

Paulo Rogério Faustino Matos, Felipe Bastos, Hecirlane Martins and Leilyanne Viana

The purpose of this paper is discussing on cross-city empirical economic growth, by estimating an unbalanced dynamic panel for the most vulnerable region of Brazil.

Abstract

Purpose

The purpose of this paper is discussing on cross-city empirical economic growth, by estimating an unbalanced dynamic panel for the most vulnerable region of Brazil.

Design/methodology/approach

The authors propose including additional and specific sources of cross-city variation, enabling them to capture the essence and reality of this region. The sample selection is given by the solution of a trade-off on the number of cities and the available explanatory variables. Considering the final choice, the analysis is based on 6,452 observations extracted from a sample of 925 cities between 2009 and 2015. Reconciling the regional growth literature and this availability of observable data, the authors decide to explain cross-city real gross domestic product per capita in log, controlling for its lagged value besides 15 explanatory variables on human capital, financial system, business environment and social infrastructure.

Findings

This study uses growth drivers on human capital, financial system, business environment and social infrastructure. Considering 6,452 observations for the period from 2009 to 2015, this study finds a significant role played by the levels of education of formal workers, rural financing, real estate financing and FIRJAN indices (health and employment).

Research limitations/implications

A more comprehensive and complete understanding of cross-city variation, whether in the Northeast, in the North of the country or in other regions, involves the expansion of growth drivers in the model. Certainly, the impact of the industrial sector (not captured by the FIRJAN employment/income index), or programs and initiatives geared to technology, must be significant and positive. Despite the low market share, the insertion of microcredit data for informal, small business owners and more underserved families, can bring insights not measured in this article.

Practical implications

On financial system and development: The results on the significant and positive coefficient of rural and real estate financing are fundamental in conducting public policies aimed at granting credit. On human capital: The expected and intuitive relevant role of education suggests that good policies that are implementable need to be looked for and replicated to other northeastern cities. The state of Ceará seems to be that benchmark to be followed by the other states.

Social implications

Another public policy that needs to be strengthened so that the most vulnerable cities can grow is related to the partnership with the private sector in the expansion and maintenance of basic sanitation. In this context, the new Legal Framework for Basic Sanitation is an important step. Its main objective is to universalize and qualify the provision of services in the sector. Theoretically, it seems to be an important advance and this also unlocks the first big wave of investments.

Originality/value

The analysis aims to contribute to the recent studies on regional growth applied to Brazil. To the best of the authors’ knowledge, this is an innovative contribution, and the main differences between this paper and the others are the sample of cities, the period, the growth model and the estimation technique. For instance, Da Mata et al. (2005, 2007) explore population growth and its implications for economic dynamics and income generation among 123 urban agglomerations between 1970 and 2000. Alves (2021) studied slum growth in contemporary urbanization of households in 272 Brazilian cities from 1991 to 2010.

Article
Publication date: 3 October 2023

Shrouk Abdelnaeim, Noha El-Bassiouny and Christian Hauser

This study aims at exploring the role of higher education service quality in affecting students' psychological well-being through the lens of the sustainable development goals…

Abstract

Purpose

This study aims at exploring the role of higher education service quality in affecting students' psychological well-being through the lens of the sustainable development goals. This purpose is achieved through investigating the effects of functional and technical service quality dimensions on six psychological well-being dimensions, namely, environmental mastery, autonomy, self-acceptance, positive relationships with others, personal growth and purpose in life.

Design/methodology/approach

Using a survey, data were collected from 453 Egyptian students. The hypotheses are tested using structural equation modeling via SmartPLS 4. The study's limitations are the inability to use probability sampling techniques and length of the survey that led to low response rates.

Findings

The results show that functional service quality is positively associated with students' autonomy, positive relationships with others and self-acceptance, while functional service was found insignificant in affecting environmental mastery or self-acceptance. Further, positive results are found in the relationship between technical service quality and students' environmental mastery and self-acceptance. On the other hand, a negative relationship is detected between technical service quality and students' personal growth. Lastly, technical service quality is found to be insignificant in affecting students' autonomy or personal relationships with others.

Originality/value

This study responds to calls for more studies investigating how service quality can shape and affect customer well-being. Furthermore, this is the first study to investigate the different roles played by functional and technical service quality in affecting six psychological well-being dimensions of higher education students. Drawing on a sample of 453 Egyptian students, this study provides a novel contribution about the Egyptian higher education context, which is both understudied in the service literature and the well-being literature.

Details

Management & Sustainability: An Arab Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2752-9819

Keywords

Article
Publication date: 29 November 2022

Corrado Andini

The aim is to assess how a policy of tertiary education for all affects the shape of the unconditional earnings distribution.

Abstract

Purpose

The aim is to assess how a policy of tertiary education for all affects the shape of the unconditional earnings distribution.

Design/methodology/approach

The paper discusses the quantile-regression literature looking at the link between education and wage inequality, also proving new evidence based on unconditional quantile regressions.

Findings

The findings support the idea that a policy of tertiary education for all increases the overall level of wage inequality.

Research limitations/implications

The research has implications for public policy and administration. Among the limitations, the paper does not deal with distributional aspects related to other outcomes (e.g. health outcomes) of the policy of interest.

Practical implications

The analysis highlights a series of potential government interventions aimed at reducing the wage-inequality externalities of the policy of interest.

Social implications

A policy of tertiary education for all, by itself, is not useful to fight wage inequality.

Originality/value

This paper belongs to the small group of studies using unconditional quantile regressions to study the link between education and wage inequality. It is the first study specifically looking at the distributional effects of a policy of tertiary education for all.

Details

Journal of Economic Studies, vol. 50 no. 6
Type: Research Article
ISSN: 0144-3585

Keywords

Open Access
Book part
Publication date: 30 November 2023

Pedro Pineda

I historically compare changes in institutional frameworks creating academic positions linked to temporary employment by analyzing university employment statistics in Chile…

Abstract

I historically compare changes in institutional frameworks creating academic positions linked to temporary employment by analyzing university employment statistics in Chile, Colombia, Germany, and the USA. I find that temporary academic positions were institutionalized through the creation of previously inexistent academic categories called a contrata in Chile, de cátedra in Colombia, “junior professor” without tenure in Germany and “postdoc” in the USA; used in higher education and employment laws since 1989, 1992, 2002, and 1974, respectively. Under institutional frameworks demanding the maximization of students and research, universities have increasingly contracted academics through temporary contracts under rationales that differ between regions. In Colombia and Chile, public university leaders and owners of private universities contract such teaching positions to expand student numbers through lowering costs. In Germany and the USA, employment insecurity is mostly driven by temporary scientific positions under a main rationale of scientific expansion. The share of temporary positions has increased exponentially in Colombia and Germany in recent decades, whereas in the USA there has only been an increase since 2012. Moreover, in Chile, the share of permanent positions has decreased since 2012. The common trend is one of isomorphism of vertical academic structures sharing a pyramidal form, with a wide base of academics working under conditions of contractual insecurity. Such trends follow a rationale for maximization of student numbers as well as administration, and scientific production that is in tension with prioritizing wellbeing and improvement of academics’ working conditions. Yet, in these environments, the institution of tenure in the USA and recent Chilean regulations on accreditation represent mechanisms counteracting precarious employment.

Details

University Collegiality and the Erosion of Faculty Authority
Type: Book
ISBN: 978-1-80455-814-0

Keywords

Article
Publication date: 18 October 2022

Nicholas Apergis

This study explores the role of rising US student loan debt in explaining income inequality.

1258

Abstract

Purpose

This study explores the role of rising US student loan debt in explaining income inequality.

Design/methodology/approach

The study uses the autoregressive distributed lag (ARDL) modeling approach to explore the short- and long-run impact of college debt on income inequality in the US through quarterly data over the period 2000–2019.

Findings

The results demonstrate the detrimental impact of student debt on national and regional income inequality. Moreover, the regional analysis highlights a more pronounced impact of student debt on income distribution in South and West regions. The findings document that these regions, with the lower student debt proportions, have the lowest average cost of attending college. Finally, the analysis explores two potential channels – i.e. race and homeownership – that could explain the link between college student debt and income inequality.

Practical implications

The results can be helpful for policymakers and researchers to formulate practical approaches for assessing and addressing the rising national student debt and income inequality.

Originality/value

This is the first, to the best of the author's knowledge, study that explores the impact of US college debt on income inequality.

Open Access
Article
Publication date: 11 August 2023

María Luisa Esteban Salvador, Emilia Pereira Fernandes, Tiziana Di Cimbrini, Charlie Smith and Gonca Güngör Göksu

This study aims to explore the impact of board size, board gender diversity and federation age on the likelihood of having a female chair in National Sports Federations (NSF).

Abstract

Purpose

This study aims to explore the impact of board size, board gender diversity and federation age on the likelihood of having a female chair in National Sports Federations (NSF).

Design/methodology/approach

A quantitative methodology compares 300 sports boards in five countries (Italy, Portugal, Spain, Turkey and the UK), using data collected from NSF’s websites.

Findings

The board size and federation age have no significant impact on having a female board chair when the countries and the percentage of female directors are included in the model. When the number of women is measured in absolute value rather than in relative terms, the only variable that predicts a woman chair is the country. When the model does not include country differences, the percentage of female directors is key in predicting a chairwoman, and when the number of women is used as a variable instead of the percentage, a board’s smaller size increases the odds of having a chairwoman.

Research limitations/implications

There are some limitations to this study which we believe provide useful directions for future research. Firstly, the authors have not considered the role of gender typing in sports activities which explains the extent that women participate in specific sports (Sobal and Milgrim, 2019) and the related perception of such sports in society. The social representation of sports activities classified as masculine, feminine or gender-neutral can hypothetically influence women’s access to that specific federations’s leadership. The authors included the country factor only partially, as a control variable, as the social representation of sports usually goes beyond national boundaries.

Practical implications

This study has implications for sport policymakers and stakeholders, and for institutions such as the IOC or the European Union that implement equality policies. If the aim is to increase female presence in the highest position of a sports board and to achieve gender equality more generally, other policies need to be implemented alongside gender quotas for the sports boards, namely, those specifically related to the recruitment and selection of the sports board chairs (Mikkonen et al., 2021). For example, given the implications of critical mass and its ability to increase more female’s engagement then the role of existing chairs acting as mentors and taking initiative in this objective may be warranted. Furthermore, attention should be paid to the existing gender portfolio of each board and its subsequent influence on recruiting a female chair, regardless of the organization’s age. Knoppers et al. (2021) concluded that resistance to gender balance by board members is often related to discriminatory discourses against women. The normalization of the discourses of meritocracy, neoliberalism, silence/passivity about the responsibility of structures and an artificial defence of diversity emphasise that equality should not only be determined by women (Knoppers et al., 2021).

Social implications

When countries are included in the model, the results suggest that the social representation of a female board member is different from that of a female board chair.

Originality/value

The originality of the study is that it shows the factors that constrain women taking up a chair position on NSFs. Theoretically, it contributes to existing literature by demonstrating how a critical mass of females on boards may also extend to the higher and most powerful position of chair.

Details

Gender in Management: An International Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2413

Keywords

1 – 10 of over 9000