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The Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB) have issued significantly different accounting and financial reporting standards for contributions. These standards are particularly significant for reporting by private and public institutions of higher education. This paper summarizes many of these differences including timing of revenue recognition, classification of contributed resources, recording pledges, and recognition of “collections.” A framework is suggested for evaluating accounting and financial reporting standards for contributions. Finally, recommendations are made to both FASB and GASB for changes to make their standards more consistent.

This paper seeks to conduct an in‐depth study of international trends in private higher education and focus on the Indian scenario

The methodology adopted is conceptual, analytical and comparative.

Though there has been better acceptability of private higher education institutions in India today than the “trepidation” felt at their emergence three decades ago, certain basic questions have been raised: Is the presence of private sector in higher education inevitable? Is it desirable too? Why is the Supreme Court of India intervening in matters pertaining to private higher education so frequently? What are the issues at stake?

An attempt is made to highlight the political‐economic, socio‐cultural, national‐international, ethical‐philosophical and legal‐practical aspects of this outreaching theme, in general, and focus on the driving forces, causes, and consequences of the emergence of the private higher education during the last three decades, in particular.

Digital technology has been widely applied in zakat collection. Millennials, who are now dominating the productive phase and at their peak carrier path, are the potential target for zakat collection as their number reached 31.3% of the Indonesian population. On the other hand, public and private zakat institutions have attempted to optimize the country’s zakat potential, reaching 233.6tn rupiahs, through development of a digital platform for zakat collection. However, the gap between the actual collection of zakat with its potential is still large. This study aims to analyse the factors affecting millennials in paying zakat through direct payment or through digital platform of private or public zakat institutions.

Multinomial logistic regression method, which signifies the contribution of this study, is used to analyse factors influencing millennials in their zakat payment. In addition, cross-tabulation is used to classify the characteristics of respondents. Respondents are selected conveniently through a digital questionnaire distributed in February–March 2021. Respondents are also selected purposively based on their experience in paying zakat through direct, private or public zakat institutions, which are consisted of 50 respondents per each category; thus, the total becomes 150 respondents.

Based on the results, three variables, namely, education, accessibility and age, are found to have a significant influence on zakat payment through online platforms provided by private zakat institutions. Meanwhile, variables that influence zakat payment through online platforms provided by public zakat institutions are education, accessibility and income. This study also finds that millennials have the highest probability to select online platforms provided by private zakat institutions as a channel of their zakat payment. However, the overall result shows that millennials tend to pay directly to the mustahik (zakat recipients) rather than via online platforms, presumably because of their limited zakat literacy.

The purposive sampling technique used to determine the research samples limits the generalization of the study.

This paper establishes a new approach in analysing millennials preference in their zakat payment with digital inclusiveness. The use of a multinomial logistic approach, which has not been widely applied in such research, strengthens the analysis that is relevant to the need of both private and public zakat institutions to analyse determinants of millennials in paying their zakat through online platform. This study can be used as a reference to formulate a more effective marketing strategy for zakat collection. This paper also serves as an estimate of the preference with some selected typical characteristics of millennials by using a multinomial logistic approach.

Formal payment through the zakat institution theoretically is more preferable than direct payment to mustahik (zakat recipients) in the zakat campaign. However, based on this research, despite digital marketing and platforms having been well-used by both private and public zakat institutions, the millennials still prefer direct zakat payment than through online platforms. The findings of this research suggest the importance of strengthening zakat literacy through a more effective digital marketing strategy of zakat institutions which target the millennials.

This study fills the gap in the literature on how millennials choose their zakat payment method, whether through digital platforms developed by private and public zakat institutions or directly to the targeted zakat recipients. The use of multinomial logistic regression approach adds the novelty of this research.

The purpose of this paper is to highlight the long-term preservation challenges that the Swedish private archives are faced with. In as much as they offer a complement to the public archives and hence offer a nuanced national narrative, they lack both financial and human resources to effectively deal with the digital information management environment.

Participatory Action Research (PAR) was used to identify the challenges of long-term preservation together with the six private archives institutions that were involved in the collaboration. The collaboration was financially facilitated by the Södertörn University. PAR is defined as a systematic investigation, with the collaboration of those affected by the issue being studied, for the purposes of education and taking action or effecting social change. What is distinctive of PAR is the active involvement of people whose lives are affected by the phenomenon under study.

The private archival institutions face long-term preservation challenges such as lack of a digital repository that would facilitate the capture, organization and management of digital records that are of different formats and in a dispersed environment. There are no stringent legal requirements to facilitate the creation and management of the records in a standardized way and the institutions fear that imposing such requirements might deter their clients from depositing archival materials with them. The institutions will also need to espouse the business-oriented archival descriptions where private organizations are concerned to identify relevant archival materials and to promote participatory archival descriptions that would allow the creators to tag their records with metadata. Digital information requires a proactive approach, that is, planning for the long-term preservation of the information before it is created. Private archives need to invest in education packages that will facilitate their clientele’s understanding of the challenges of digital long-term preservation.

The findings cannot be generalized to all private archival institutions, as it was only six institutions that participated, but the issues discussed are relevant to most archival institutions.

A lot of research has been carried out in the area of long-term preservation, but researchers have not paid enough attention to the woes of the private archives. To sustain a nuanced national narrative, the private archives need all the support to be able to live up to their mission of preserving archives of the private sector that are not captured by the public archival institutions. This is important in a pluralistic society such as Sweden. Highlighting the challenges might enable the institutions to work towards finding common challenges.

The private archives are part of Sweden’s national heritage. Their preservation matters to the society as a whole and to enhancing the voices of the underrepresented.

The literature review revealed that not much research has paid attention to the challenges being faced by the private archives. This paper, therefore, contributes to this knowledge gap.

This paper aims to make a contribution to the current lack of literature in the Australian context by reviewing qualitative feedback collected from students in five private higher education institutions. In particular, the paper seeks to examine factors influencing student choice to study at private higher education institutions and student perceptions of such institutions. Previous studies on this topic are mostly focussed on universities with lack of research with the booming private higher education sector.

This study draws data from five different private for-profit higher education institutions in Australia. It involved feedback from 120 students undertaking higher education courses in different discipline areas at different stages of study. The study involved 15 focus group interviews with eight students in a group. The selection of students was based on the representation of different characteristics of student such as: male/female, domestic/international, and discipline areas.

An analysis of the data collected from the students across these five institutions indicated that the main factors influencing student choice can be grouped in six domains. These are: student perception; access and opportunity; learning environments; quality of teachers; course design; and graduate success. This study reinforces that student perception of the private for-profit higher education institutions is an important factor in influencing student choice to study at the institution.

The limitation of the study was the ability to interview more students from larger colleges, across all discipline areas. However, the time and length of the focus group interviews was largely managed by the five institutions.

The private higher education sector has experienced consistent growth in the last few years in Australia. Currently, there is no qualitative research done in Australian private higher education on factors influencing student choice to study with private institutions. The rise of such providers require research on insights about student choice, student expectation and their experience.

China has witnessed the emergence and rapid development of private higher education in the past three decades. As private higher education gradually takes on a more significant role in the Chinese educational system, due to the inability of the government to accommodate the growing demand for higher education, educational reform, influenced by the success of private higher education, will inevitably affect the quality and quantity of education overall.

This chapter focuses on several aspects of this development: the growth of private higher education in China, issues of finance and access, its relationship to the national system and to government policy, issues of ownership and the autonomy of private higher education, as well as the advantages and challenges of Chinese private higher education and the larger significance of its emergence in China. This study concludes that with proper management private colleges and universities will benefit from and contribute to Chinese society through multiple roles and responsibilities at their mature stage.

The purpose of this paper is to report the findings of a series of interviews conducted with a number of managers of Chinese private higher education institutions on the growth of the private higher education sector in China and the relationship it has with the government. Private higher education managers in China do seem concerned with the regulatory impediments to their institutions’ development and the difficulties involved in competing with state-funded institutions.

The paper uses a series of interviews conducted with a number of managers of Chinese private higher education institutions on the growth of the private higher education sector in China and the relationship it has with the government.

The research found that private higher education managers in China do seem concerned with the regulatory impediments to their institutions’ development and the difficulties involved in competing with state-funded institutions.

This work is the only one of its kind in the academic literature.

Performance measures have long been a topic of interest in higher education although no consensus on the best way to measure performance has been achieved. This paper examines the extent and effectiveness of service efforts and accomplishment reporting by public and not-for-profit U.S. colleges and universities using survey data provided by the National Association of College and University Business Officers. Effectiveness is evaluated using the Government Accounting Standards Board (GASB) suggested criteria. Regression analysis suggests an association between the extent of disclosure and size, leverage, level of education provided, and regional accreditation agency. Private institutions rate themselves as more effective communicators. Effectiveness of communication is also associated with the extent of disclosure, level of education provided and accreditation region.

Management education has assumed phenomenal prominence in India in recent years, with branding being a prime factor used as a yardstick, rather a benchmark or point of reference, for one institution having an edge over the other. The purpose of this paper is to explore the factors leading to branding of management education in India. It proposes two frameworks using Total Interpretive Structural Model (TISM) for public and private sector management colleges. For this purpose, variables are extracted using systematic literature review, which play a crucial role in changing the dynamics of college rankings. The inquiry distinctly examines the nature of relationship between them for public and private colleges offering higher education. The study further proposes strategies for improvement of rankings by discussing the hierarchy and interrelationship among the enablers.

The study uses Interpretive Structural Model (ISM) to ascertain the linkages between the variables, and employs TISM to validate the reasons of association. The model was fabricated by consulting the experts from various spheres closely allied to branding and higher education, including the private agencies and decision makers in the selected colleges. The variables were furthermore structured for classification using Matrice d’Impacts Croises-Multiplication Appliqué an Classment Analysis.

It was observed that the variables behave differently when studied from the perspective of private sector colleges and public sector colleges; the former have seven levels of arrangement while it is only four for the latter. Quality of Faculty and Research were the key areas of concern for private sector colleges while infrastructure featured as a focal point for those in public sector. It was also evident that the placement of variables and their flow were different. Rankings should thus be premeditated differently for both the sectors and different weights should be assigned to rank the colleges.

The study is confined to branding of management education institutes in India, without considering other important disciplines for generalizing the framework. It is based on literature review followed by ISM, while other approaches such as ethnographic research methods and appreciative inquiry could have been possible alternatives as well.

The paper helps in developing different frameworks for private and public sector institutes, which would assist them to have a homogenous completion within their respective sectors. The study can be used to measure the performance of colleges on various parameters and gives them linking variables to enhance their productivity.

The paper discusses the need for developing a different barometer to measure the performance of private sector and public sector colleges offering higher education.

The paper aims to establish a quality assurance framework for Chinese private higher education (PHE) in particular and for any newly-established higher education sector in general.

This research relied on published qualitative and quantitative data, existing literature, historical documents, and the authors' observations. It described the PHE growth context, analyzed the quality issue from three dimensions (academic, administrative, and relationship quality), and examined its quality assurance practice through three players.

The paper provides empirical insights about how quality and quality assurance issues have impacted on PHE development. To approach the issues, it suggests a “quality assurance triangle” framework that is composed of three PHE players (government, market, institution) and their joint association.

Because of the relative position of each player in current quality assurance, the success of its implementation in China depends on how the government establishes the triangle system and balances its dominating roles to ensure each of the players act independently and collaboratively.

This framework provides directions for establishing an appropriate quality assurance system for PHE in China.

This paper fulfills an identified need to setup a sound quality assurance system for PHE in China and contributes to quality assurance literature with a new framework.