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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 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.

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.

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.

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.

The aim of the chapter is to investigate the changing structural position of post-secondary schools in Poland, seen from the perspective of the expansion of higher education from one side and the current reform of vocational education from the other. Do post-secondary schools enhance opportunities for those who might not otherwise consider further education, especially when we consider lower cost, open admissions and greater accessibility in comparison with higher education institutions? Or do they play a role of a ‘discounted’ and ‘undervalued’ education for those who could not manage to enter three-year-bachelor cycles in tertiary education and thus were forced to lower their initial educational aspirations? The opening up of higher education to new student populations was done by the rapid expansion of the private (paid for) sector and the fee-paying courses in the public sector. Liberal educational policy not only opened an opportunity for the privatization in higher education, but also expanded the market-driven provision at the post-secondary level. The discussion on the relevance of post-secondary vocational qualifications must be seen within the context of the continual inflation of diplomas/degrees and the unemployment of graduates after finishing higher education. Since 2010, there has been a reverse process initiated at the governmental level in Poland: reform schemes to increase the participation of young people in vocational education and training. However, the structural position and functions of post-secondary schools, as well as their role in the employability of young people, are not subject to any open discussion at the political level. This sort of status quo concerning post-secondary institutions means that their institutional identity issues are resolved and their structural position defined predominantly by market forces.

This paper focuses on the analysis of how mass inclusion has taken place primarily in the private higher education sector. I present data on the evolution of Brazilian higher education, indicating the complementary roles undertaken by public and private sectors and their effects on the present configuration of our higher education. Then, I discuss the increase in higher education enrollment, in view of two factors: the widening of the supply and demand base – the former specifically by means of the expansion of for-profit private sector – and the adoption of mechanisms for access and commitment to higher education by public financing for students in private institutions.

This paper examines the growth of private corporate influence in American higher education. A key question is corporate philanthropy and privatization at what cost? The terms often used in these discussions are commodification of the academy, privatization of a public good, or the increasing corporatization of higher education. Today, American universities are responding to the demands of the marketplace, as knowledge is being used as a form of venture capital and where professors have become academic entrepreneurs and students have become consumers. The foregoing is made more complex as an increasingly diverse student pool seeks access to postsecondary education, in the face of federal policies that serve to restrict access and financial support. A discussion of the collateral costs of our corporate culture as we face challenges to access, equity, and opportunity in America in the twenty-first century concludes this paper.

It is considered a mystery by many people that, despite charging significantly higher fees when compared to public institutions, research has shown an increase in the demand and enrolments at private higher education institutions. The purpose of this paper is to investigate the critical factors considered by students when deciding to make private higher education institutions their institution of choice.

The study uses a case study approach and draws data from all the six private higher education institutions in Zimbabwe. Self-administered questionnaires were given to students representing at least 5 per cent of the student enrolment and representing all gender, study disciplines and levels of study from each university.

Irrespective of gender, six main factors influencing student choice were identified to be, in order of priority: access and opportunity; promotional information and marketing; reference or influence by others; quality of teaching and learning; fees and cost structure, and finally academic reputation and recognition.

The research was focused on a case study of Zimbabwe.

The study has implications on the way private higher education institutions market, manage and sustain the quality of educational provision. The study therefore provides private institutions with useful and practical insights on what students want in their institution of choice. This will assist these institutions in strategising in order to sustain or gain competitive advantage and to maximise on the increasing demand for private education. Implications to government and public institutions are also given.

The study recognises the critical role played by private universities in improving access and recommends African Governments who face financial and resource constraints to fund and expand public universities to encourage private higher education as a meaningful and viable way to improve access and provide higher education opportunities to potential students.

The study contributes to the current dearth of literature on factors influencing student choice to study with private institutions.

The purpose of this paper is to suggest public service corporations as a new means of helping to finance comprehensive public colleges and universities based on a well‐documented assumption that the current shared responsibility for financing public colleges is broken.

The paper focuses on financing comprehensive public colleges and universities, and explicitly does not focus on research, community, or proprietary institutions. The paper draws heavily from national data and literature on college finance and productivity, and uses New Jersey's state colleges and universities as primary examples.

The paper asserts that a new funding rationale for public colleges is imperative or these institutions will fail the principal mission of broad access for middle‐income students. Citing examples from New Jersey and other states, and drawing on work of other policy analysts, the paper proposes creation of new public service corporations not only as a means of generating new revenue to replace diminished state investment, but also as a means of enhancing transparency, accountability and public trust. The paper discusses explicit purposes and measurable benefits of the public service corporation.

The paper is written by two higher education policy practitioners with a combined 40 years executive experience in higher education law and policy at the state and national levels. They have been a leading voice for policy innovation in New Jersey. The paper has significant value for college presidents, trustees, governors, legislators, and policy analysts.