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11 – 20 of over 55000Zamzulaila Zakaria, Susela Devi Selvaraj and Zarina Zakaria
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…
Abstract
Purpose
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.
Design/methodology/approach
Sample consisted of 17 public universities and 49 private universities in Malaysia and variables used by Gordon and Fischer were adopted for this study.
Findings
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.
Research limitations/implications
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.
Practical implications
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.
Originality/value
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.
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The purpose of this paper is to provide an analysis of the development of education in private sector universities in Pakistan as compared to public universities. Additionally…
Abstract
Purpose
The purpose of this paper is to provide an analysis of the development of education in private sector universities in Pakistan as compared to public universities. Additionally, the purpose is to understand the quality of education in private universities in light of the 2012 higher education commission (HEC), Pakistan ranking data.
Design/methodology/approach
The paper utilizes the data shared by HEC at its web site (http://hec.gov.pk) and compares the total scores and the scores for research of private universities in the top ten ranking within the given categories. This comparison is used to evaluate issues related to access and quality of private higher education in Pakistan.
Findings
The private higher education sector is agile and more responsive to market demands. Furthermore, it has allowed the “youth bulge” of Pakistan access to higher education. However, with few exceptions the quality of private higher education is inadequate.
Originality/value
The need for Pakistan to reform its education to counter the grave twin dangers of religious extremism and militancy has been well recognized. High‐quality education at all levels is seen as one of the ways to create a more liberal society. This paper is among the first to evaluate private higher education in Pakistan in light of the most recent HEC rankings published in 2012.
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This general review paper aims to examine the special features of Chinese private higher education institutions (HEIs), discuss the challenges that Chinese private HEIs face, and…
Abstract
Purpose
This general review paper aims to examine the special features of Chinese private higher education institutions (HEIs), discuss the challenges that Chinese private HEIs face, and explore what is needed for the further development of Chinese private higher education.
Design/methodology/approach
The paper takes the form of a general review and comparison.
Findings
Specifically, Chinese private higher education is characterized by volatile development that is easily affected by government policy inconsistencies. Today's private higher education faces serious challenges, including perceived low quality and low reputation, fierce competition within the private sector, and with the public sector and international forces, and difficulties in recruiting students. To facilitate the further development and improvement of Chinese private higher education, it is crucial to have a mature and stable education policy‐making process that involves multiple stakeholders, to provide substantive government support, and to establish a quality assurance system.
Originality/value
Chinese private higher education has experienced both unprecedented rapid growth and significant fluctuations in the last three decades, and is now facing serious challenges to its further development. Some of these challenges are common for private higher education worldwide, while some are unique to China. By focusing on these challenges, this paper probes the fundamental questions about the nature of private higher education, examines the role it plays in the process of modernizing developing countries, identifies the major obstacles that private higher education faces, and explores how these obstacles can be overcome.
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This chapter relies on comparative case analysis to examine how and why particular social entrepreneurs in a higher Asian middle income economy broke new grounds in private higher…
Abstract
This chapter relies on comparative case analysis to examine how and why particular social entrepreneurs in a higher Asian middle income economy broke new grounds in private higher education. The study provides arguments as to why these private higher education entrepreneurs, when viewed inclusively, are social entrepreneurs. Findings from the study suggest that social entrepreneurs distinctively used prior insights from their working experiences to harness the financial power of local capital to fund the scaling up of their social ventures while simultaneously engaging with the country’s economic and social challenges.
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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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Practical implications
This framework provides directions for establishing an appropriate quality assurance system for PHE in China.
Originality/value
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.
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Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…
Abstract
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management…
Abstract
Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…
Abstract
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…
Abstract
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
Mieczyslaw W. Socha and Jacob Weisberg
The economic reforms and privatization in the wake of political changes in Poland after 1989 have led to rapid growth in the private sector. Although many new companies have been…
Abstract
The economic reforms and privatization in the wake of political changes in Poland after 1989 have led to rapid growth in the private sector. Although many new companies have been established, there has been a sharp increase in unemployment. Compared to the public sector, employees in the private sector tended to be less educated, younger and predominantly male. The private sector is also more dynamic, with higher rates of labor turnover, recruitment and separation, and average monthly wages were lower but, in recent years, have become close to those in the public sector. The Gini coefficient is higher in the private than in the public sector, showing that earnings are less equally distributed in this sector.
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