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To provide evidence on the establishment of the internal audit function in the higher education institutions in Malaysia and also to obtain the perceptions of the management of the higher education institutions towards the role and scope of the internal audit.

Sample consisted of 17 public universities and 49 private universities in Malaysia and variables used by Gordon and Fischer were adopted for this study.

The findings revealed that a substantial number of private institutions of higher education do not have an internal audit function. The study also indicates that the management of both types of institutions have similar perceptions on the role of internal auditors and the important audit areas as there are no significant differences between public and private institutions of higher education.

The main limitation of this study is that it only examines whether the scope of internal audit covers the areas mentioned by treasury circular or the IIA Guideline. It ignored the extent to which the higher education institutions comply with both guidelines. It is, therefore, suggested that future research could consider the degree of compliance to the above guidelines. The difference in the role of internal auditing between the education sector and other industries represents an interesting area for further research. Also, since this study only focuses on the perceptions of the management and the internal auditor themselves, the perception of other parties such as regulators and the audit committee on the role of internal audit in institutions of higher education will be an interesting area to explore for future research.

The failure to establish an internal audit function in the private universities calls for government intervention to ensure the existence of an internal audit function in the private sector higher education institutions.

The findings of this paper will be important in further refining the scope of the internal audit function in the higher educations institutions in Malaysia, especially to policymakers concerned with regulations governing the internal audit function.

The purpose of this paper is to focus on the comparative analysis of the Balanced Scorecards of four higher education institutions and aims to define the general framework of the Balanced Scorecard for the higher education institution which concerns: the structure and elements of the Balanced Scorecard; development of the Balanced Scorecards on the different levels of the management system of the higher education institution; definition of the main functions of the Balanced Scorecard which it performs in the process of the strategic management of the German higher education institutions. Balanced Scorecard is analyzed as a strategic management system that translates a higher education institution’s strategy into a comprehensive set of performance measures that provides a framework for a strategic measurement and management system.

The comparative content analysis of the Balanced Scorecards of one Austrian and three German higher education institutions – Johanes Gutenberg University Mainz, Münster University of Applied Sciences (Fachhochschule Münster), Cologne University of Applied Sciences (Fachhochschule Köln), Montan University Leoben.

Using a comparative analysis of the Balanced Scorecards of four higher education institutions this paper argues that Balanced Scorecard provides a systemic view of the strategy of a higher education institution. It ensures a full complex framework for implementation and controlling of the strategy and sets a basis for further learning in the process of the strategic management of the higher education institution according to the scheme “plan-do-check-act”.

This paper provides a basis for the substantial further work on the development of the general framework of the Balanced Scorecard for the higher education institution.

The framework presented in this paper can be used as the basis for the development of general framework of the Balanced Scorecard of the higher education institution.

The framework presented in this paper can be used as the basis for the development of general framework of the Balanced Scorecard of the higher education institution.

This paper indicates the particularities of the structure and elements of the Balanced Scorecard, its development in the different levels of the management system of the higher education institution.

For the longest period of its history, the university was the guardian and transmitter – not the producer – of knowledge. This relatively recent change of transmitting canonical knowledge and generating new knowledge is normally associated with Wilhelm von Humboldt. Other highly influential university models were provided by France and Great Britain. The association of certain types of universities with particular countries is a strong indicator of the intricate link between nation-state and education. Hence, the history of tertiary education and its elite institutions, the research universities, must be considered in relation with a sea change in educational history – the gradual emergence of national education systems. Only under the conditions of the by now standard form of organizing modern societies as nation-states did education become a central institution (Meyer, Boli, Thomas, & Ramirez, 1997) collapsing individual perfectibility and national progress. The nationally redefined university was integrated into the education system as its keystone while also being considered the motor of societal development. From a social history perspective, the latter aspect in particular indicates the pragmatic (training professionals, imparting military and technical knowledge, etc.) and symbolic expectations, “myths” of the nation-state that have been so aptly described and analyzed in numerous macro-sociological neo-institutionalist studies (Meyer, Ramirez, & Soysal, 1992; Meyer et al., 1997; Ramirez & Boli, 1987). In a macro-phenomenological perspective, the term “myth” is used to denote a fundamental change in the self-description of European society which since the late eighteenth and early nineteenth centuries no longer views itself as consisting of separate collectivities divided from each other by social origin – as was the case under feudal conditions – with each collectivity providing itself the necessary education for its members or being provided for by others in the case of neediness. Instead, as a result of a number of material and immaterial changes, society now defines the individual as its key unit, with the nation being consequently the aggregate of individuals and not of collectivities and the state redefined as the guardian of the nation. This conception might be taken as a kind of overlapping area which includes different approaches, such as Michel Foucault's concept of the disciplinary society (Foucault, 1977), Balibar and Wallerstein's (1991) deliberations on the relation between race, class, and nation, and Benedict Anderson's (1991) description of nations as imagined communities. All these studies could be taken as sharing the notion of “constructedness” (cf. Berger & Luckmann, 1972) of modern society with the neo-institutionalist perspective. The concept of a “world polity” which encompasses the “myths” society is based on, the overall notion of a cognitive culture, which takes Max Weber's concept of rationality as a point of departure, is identified as the basis of isomorphic change in the organizational structure of modern education systems (cf. Baker & Wiseman, 2006). However, the strong emphasis on international, world system embeddedness of nation-states and their education systems is not to be taken as a unidirectional dependence on external forces. While modern nation-states originate from and remain tied to international dynamics and developments, they are conceived as unique entities. For most of their history, modern nation-states have been preoccupied with making themselves distinct from each other. Thus, while international competition has always been present, looking abroad traditionally meant reworking, adapting, and reshaping what was imported, or borrowed (Halpin & Troyna, 1995; Steiner-Khamsi, 2004). This is true for education as well as for other areas of society.

Analyzing educational evaluation not only implies investigating its goals, methods, and dimensions, but also studying the rationale behind it. The present contribution relates this rationale to the interests and the goals set by the agents involved in the formulation and implementation of educational evaluation. When it comes to the evaluation of higher education in Brazil, the specific topic of this chapter, those agents are not restricted to the scope of public departments and boards of education; also included are national and international companies as well as inter- and supranational organizations that directly or indirectly set up quality and efficiency standards for educational processes. Particularly, the rationale and the goals of the higher education evaluation models developed in Brazil from the 1970s up to the present will be focused on, highlighting the close relationship between educational assessment and educational regulation.

This chapter discusses the political economy of social stratification in higher education in Japan with a focus on the problem of centralization and decentralization in the allocation of institutions in its higher education system. Specifically, the chapter highlights the role of a nation state government in the process of social stratification formation and the impact of recent equity and institutional higher education policies on the Japanese system of higher education.

This chapter examines the development of a quality assurance system for undergraduate education as one aspect of the transformation of education policy in China. The central structure of the chapter is the process/stages of policy development and implementation, with particular attention to the changes over time in central control versus institutional autonomy. The Chinese government has moved to a “steering at a distance” approach with ex post accountability, giving institutions of higher education greater autonomy for undergraduate education. Government authority continues to be strong, however, even though the mechanisms of control have changed. This study provides an analysis of quality assurance in Chinese higher education and the changing relationship between government and campuses, using the lens of policy development and implementation.

Since 1999, there has been a rapid expansion in enrollment in Chinese higher education. By 2003, its gross enrollment had risen to 17 percent of the age-cohort (which typically refers to the age group from 18 to 22 in China and 18 to 21 in Japan), indicating that Chinese higher education had entered the phase of mass higher education, according to Martin Trow's definition. Mass higher education in China was achieved nearly 40 years later than in Japan, but it is still worth conducting a comparative study. This chapter is concerned with similarities and differences in massification of higher education between China and Japan and focuses on the character, tendency, and policy choice of massification of these two systems of higher education in a comparative perspective. First, by reviewing rationales and policies for massification of higher education in the two countries, it is pointed out that although both countries share similarities, massification of higher education in Japan was greatly influenced by industrial demand, while in China it was heavily affected by a rapid increase in more graduates from senior higher schools and by unemployment. Second, how mass higher education was achieved in the two countries is examined. Third, based on quantitative analyses, this chapter illustrates the two types of massification of higher education arising from differences in the history and traditions of higher education institutions, political influences, social backgrounds, and international contexts. Finally, the chapter considers the progress of massification of Chinese higher education and puts forward some recommendations at the policy level for the further development of higher education in China in light of the Japanese experiences.

This chapter examines a case study of inter-institutional merger in higher education, and explores the complex challenges institutional leaders may face in pursuing a merger process within a university setting where centuries-old tradition frames the context within which new innovations occur. Using the conceptual lens of organizational ambidexterity, findings uncover seven distinct phases of this merger process and propose a pre-merger Affiliation period as a strategy for establishing trust and mutual respect, aligning institutional cultures, and achieving balance between innovation and preservation in order to achieve full merged status. The chapter concludes with implications for theory and opportunities for practice.

This chapter examines the internationalisation of public higher education in Brazil using the theoretical triptych of internationalisation as developed by leading scholars in the field: internationalisation at home (IaH), internationalisation abroad (IA), and internationalisation at a distance (IaD). This framework – while rooted in knowledge, systems, and scholarship from researchers and institutions in the Global North – is a constructive tool for categorising and understanding internationalisation at Brazil’s higher education institutions (HEIs) when coupled with an exploration of the history, context, policy, and dynamics of internationalisation efforts. The chapter then summarises and underscores recent and important scholarship by Brazilian researchers and others in the Global South that describes the history of the nation’s internationalisation efforts. It also critiques the powerful influence that Global North-centred objectives and priorities for internationalisation have on the process at Brazilian HEIs. Following a discussion of the theoretical framework and relevant literature, the chapter provides a case study of internationalisation efforts and initiatives of an elite public university, the Universidade Federal de Minas Gerais (UFMG). Content analysis of UFMG’s website and publicly available reports and data demonstrates a high level of institutional internationalisation that has unfolded in recent years, stimulated by federal funding and guided by a strategic framework developed within the Ministry of Education. An analysis of UFMG’s mission, partnerships and programmes finds that the institution serves as an example of internationalisation in Brazil’s public higher education context, as its programmes and initiatives exemplify the overarching objectives of internationalisation in Brazilian higher education.

Higher education institutions around the world compete with one another in the internationalization zone. One of the biggest competitions centers on the mobility of students fighting for the share from the student market pie. The Turkish higher education system, as an emerging competitor, also participates in this competition. While many studies focus on international students in Turkish higher education institutions, the literature lacks information about why Turkish institutions participate in this game, and what tools and strategies they use in this endeavor. This study examined the rationales and strategies of higher education institutions using a semistructured online survey data collected from international offices at participating institutions. Findings revealed that Turkish higher education institutions attract international students to create a multicultural environment by increasing diversity at the campus and to increase the quality of the institution. In contrast to the findings in the literature, seeing international students as institutional revenue source was not among the rationales mentioned by the participant institutions. Besides the rationales, findings also revealed the strategies institutions use for their international student recruitment. Paralleling with the trending mechanisms used worldwide, Turkish institutions use similar strategies such as participating in fairs and events, advertisement through technology, web and social media, and using agents; however, there are also unique mechanisms created by Turkish institutions including visiting parents of current international students, high school visits, and summer camps as effective strategies. Additional research, with broader scope and depth is needed to better understand the internationalization of Turkish higher education.