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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.

This chapter quotes how St. John, Daun-Barnett, and Moronski-Chapman (2012) maintained ideological shifts in American culture and politics which are important to the study of higher education policy because of the influence on public finance, government regulation, and curriculum. From the Great Depression through the Cold War to the present, human capital theory has guided higher education (St. John et al., 2012). Veiled concepts of accessibility and equity were substantial during this era to mask more nefarious attempts to shift to the privatization away from the public good of American Higher Education (Astin & Oseguera, 2004). This chapter focuses on the role of accountability as a neoliberal ideology, and the impact of this ideology, as a form of corporatization on higher education. Furthermore, this focus on corporatization intersects specifically with the discourse pertaining to corporate social responsibility (CSR), which can be understood as transparent actions that guide an organization to benefit society, such as in funding and accessibility. In this chapter, the authors engage in a critical analysis of neoliberalism, and academic capitalism, as threats to the institution of higher education as a public good. The authors initially provide a framing of the public to private dichotomy of American higher education in explaining the various products produced and expected outcomes. A historical context for performance-based funding in American higher education is provided as an understanding of the nature and scope of the contemporary model. To understand the influence of public funding policies on American higher education, it is also necessary to comprehend the role of political ideology and how the business model of higher education has evolved. Thus, a general discussion of neoliberalism permeates the entirety of this discussion. This chapter concludes with the tertiary impacts of neoliberalism.

During the 20th century, the United States rapidly developed its research capacity by fostering a broad base of institutions of higher education led by a small core of highly productive research universities. By the latter half of the century, scientists in a greatly expanded number of universities across the United States published the largest annual number of scholarly publications in STEM+ fields from one nation. This expansion was not a product of some science and higher education centralized plan, rather it flowed from the rise of mass tertiary education in this nation. Despite this unprecedented productivity, some scholars suggested that universities would cease to lead American scientific research. This chapter investigates the ways that the United States’ system of higher education underpinned American science into the 21st century.

The authors present a historical and sociological case study of the development of the United States’ system of higher education and its associated research capacity. The historical and sociological context informs our analysis of data from the SPHERE team dataset, which was compiled from the Thomson Reuters’ Science Citation Index Expanded (SCIE) database.

We argue that American research capacity is a function of the United States’ broad base of thousands of public and broadly accessible institutions of higher education plus its smaller, elite sector of “super” research universities; and that the former serve to culturally support the later. Unlike previous research, we find that American higher education is not decreasing its contributions to the nation’s production of STEM+ scholarship.

The chapter provides empirical analyses, which support previous sociological theory about mass higher education and super research universities.

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.

This chapter discusses the implications of New Public Management (NPM) and of alternative theories on the higher education sector. Three clusters of alternative concepts and theories are identified, positioned in relation to NPM, and discussed. The chapter concludes that the different theoretical approaches: (1) cannot always be distinguished easily, (2) entail a risk of normativity due to the position of higher education in society, and (3) demonstrate that higher education policy and research are in need of a multi-theoretical approach that is able to put higher education back into its social, political, and economic context. By formulating research questions on the role of higher education and on the impact of former reforms, it is suggested that policy and research look further than the current concepts and theoretical approaches to build a new agenda for future.

The African continent is filled with a textured history, vast resources, and immense opportunity. The landscape of higher education on such a diverse continent is extensive and complex. In this review of the landscape, four primary topics are evaluated. The historical context is the foundational heading, which briefly covers the evolution from colonization to independence and the knowledge economy. The second main heading builds upon the historical context to provide an overview of the numerous components of higher education, including language diversity, institutional type, and access to education. A third section outlines key challenges and opportunities including finance, governance, organizational effectiveness, and the academic core. Each of these challenges and opportunities is interconnected and moves from external influences (e.g., fiscal and political climate) to internal influences (e.g., administrative leadership and faculty roles). The last layer of the landscape focuses on leveraging higher education in Africa for social and economic progress and development. Shaping a higher education system around principles of the public good and generating social benefits is important for including postsecondary institutions in a development strategy.

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.

The six member nations of the Gulf Cooperation Council (GCC) have witnessed a significant jump in the quality of education since only the 1970s—becoming sovereign because of boom in oil resources and petrodollar prevalence—to the extent that the level of their higher education system nearly fulfills all Organization for Economic Cooperation and Development (OECD) standards. Among successful criteria undertaken by the most GCC universities are establishing partnerships with other foreign universities in developed countries and following international organizations’, such as UNESCO and the World Bank, recommendations by focusing on establishing knowledge economies in line with globalization. Looking into the GCC success stories, the focus of this research paper is Egypt, after the country’s last revolution on January 25, 2011. The Arab Republic of Egypt has a strategic location worldwide, is a vital peace keeper, especially in the Middle East and the Arab region, and has a rich oriental heritage: cultural, social, and traditional, in addition to its unique pharaonic history. Suggested selection of some tools of assessment would be elaborated in the Methodology section to assess the quality of national tertiary education. This chapter aimed at generally highlighting some aspects of evolution of national post-secondary system during the last two decades in an effort to come up with findings and recommendations to promote country’s higher education system. As in many other developing countries, in Egypt the university constitutes a social and political hope, and is one of the pillars of social mobility and economic development for the country. However, professional endeavors are repeatedly turned down in finding a suitable job or at least entering the labor market, resulting in a rise in unemployment rate. This is due to, on the one hand, the nature of the labor market, hence the fact that the supply of graduates exceeds the market demand for them, and on the other hand, the negatively affected quality of higher education, especially in the public sector, mainly being overloaded, which produces weak qualified potential employees. This—among other factors—contributes to the downfall of country’s economy. Many who graduate from a stronger private system encounter difficulties in either being classified as overqualified, and hence get refused and are unemployed, or are placed in a position that under evaluates their capabilities, and hence with time lose enthusiasm or escape (brain drain). In conclusion, conducting a comparison between Egypt’s private and public universities, as expected beforehand, would be in favor of the former because of having better facilities and qualified faculty, earning higher salaries, in addition to the use of advanced equipment and technology in academic research. Therefore, this research intended to expand in future the comparison to include other countries from the Middle East and North Africa region—similar to Egypt in its economic and social compositions—for mutual benefits of learning from the best practices and successful models.

The basic structure of Korea's formal education system is 6-3-3-4. This school system, which was established soon after its independence from Japan after World War II, has not been changed very much until recently. Primary education covers grades 1–6. Kindergarten has not been a part of the official school system until now, although making it a part of the pubic school system has been under discussion for some years. In the secondary education sector, there are two levels of schools: middle schools covering grades 7–9, and high schools covering grades 10–12. After 12 years of formal education, students advance to higher education. Typically, undergraduate degree (B.A. or B.S.) takes four years.

The purpose of this paper is to establish the extent to which Porter’s five competitive forces (PFCF) framework, among other factors drive the choice of response strategies adopted by public universities in Kenya.

The study design was descriptive and utilized a cross-sectional survey of all the public universities in Kenya by administering a structured questionnaire to the top management team. Additional primary data were collected through observations and interviews. Secondary data were also collected in order to corroborate the data collected from the primary sources.

PFCF framework influenced the choice of response strategies adopted by the public universities “to a great extent”, the most influence being the threat from new entrants. The influence of the choice of response strategies by PFCF framework was independent of the age and category of the universities. Pressure from stakeholders, changes in government policies and regulations, reforms in higher education, unethical response strategies by some universities and university location also influenced the choice of response strategies.

The study collected data from the top management team only; however, other stakeholders could have given additional information not reported here. Further, the research only considered public universities and not all higher education institutions (HEIs) in Kenya, and was cross-sectional, hence generalization and application of the results over a long time, respectively, may be limited.

The value of this study lies in HEIs achieving a competitive advantage and shaping strategic policy direction in the face of changing environment and global commodification of higher education.

Current public universities in Kenya have adopted a business-like approach in their operations in view of changing environment and have adopted coping strategies. Therefore, understanding the factors that influence the choice of response strategies is important for improvement of quality, efficiency and effectiveness as well as in policy formulation and serve as a guide to strategic management.