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This case study presents a critical analysis of why and how corporate managers in China are reluctant to adopt sustainability reporting assurance (SRA) provided by externally independent third-party assurers, despite the fact that it is acknowledged as a value-adding activity globally.

A longitudinal fieldwork case study was conducted from 2014 to 2019 in a Chinese central state-owned enterprise (CSOE), a pioneer in sustainability reporting practice since the mid-2000s, to collect first-hand empirical data on managerial perceptions of the adoption of external SRA. Semi-structured interviews with 25 managers involved in sustainability (reporting) practice were conducted. The interview data were triangulated with an analysis of archival documents and board meeting minutes pertaining to the undertakings of sustainability practices in the case study organization.

Our empirical analysis suggests that while managers recognize the benefits of adopting external SRA in enhancing the legitimacy of sustainability accountability, they oppose SRA because of their deep-rooted allegiance to the dominant logic of sociopolitical stability in China. SRA is envisaged to risk the stability of the socialist ideology with which CSOEs are imbued. Therefore, any transformational approach to accepting a novel (foreign) practice must be molded to gain control and autonomy, thereby maintain the hegemony of stability logic. Instead of disregarding external verification, managers of our case SOE appear to harness sustainability reporting as a navigational space to engage in internally crafted alternative manners in order to resist the rationality of SRA.

The empirical analysis presents a nuanced explanation as to why internal managers have hitherto been reluctant to embrace the embedding of independent assurance into the sustainability reporting process. Our prolonged fieldwork provides ample context-specific, intra-organizational evidence regarding the absence of SRA in Chinese CSOEs, which warrants more attention given their considerable presence in the global economy. In addition, the empirical analysis contributes to our understanding of the managerial capture of sustainability issues in a specific context of state capitalism and how organizations and individuals in an authoritarian regime interpret and respond to novel discourses derived from distinct institutional settings.

This paper aims to examine the roles of quality managers at community colleges, their experiences balancing accountability and improvement and their insights into the future of quality assurance.

This phenomenological, qualitative study used semi-structured interviews with eight community college quality managers to investigate their roles, experiences and perspectives. A reflexive thematic approach was used to analyze the interview data.

Four themes were identified from participant responses: quality managers frame and enable program quality, quality managers drive program change, quality managers cultivate a culture of quality and quality managers seek system change. The findings illustrate the roles played by quality managers as they work to improve college education at program, institution and system-wide levels.

The decision of participants to accept the recruitment invitation might reflect particular attitudes, perspectives or experiences.

Quality assurance has emerged as a key mechanism for ensuring postsecondary programs are current, relevant and meeting the evolving needs of students and employers. This study advances the understanding of how quality assurance processes play out at the operational level and explores the experiences of quality managers as they navigate various quality tensions.

Quality managers play key roles in leading, evaluating and influencing quality assurance processes in postsecondary education yet they are underrepresented in the literature. The findings of this study shed new light on the aspirational and influential roles they play in advancing quality assurance.

The purpose of this paper is to explore Portuguese academics' perceptions on higher education quality assessment objectives and purposes, in general, and on the recently implemented system for higher education quality assessment and accreditation, in particular. It aims to discuss the differences of those perceptions dependent on some academics' characteristics, such as: gender, disciplinary affiliation, type of higher education institution and experience in quality assurance activities.

An online questionnaire with Likert‐type answer scales was distributed to the Portuguese academic population (n=36,215). In total, 962 answers were collected from academics belonging to the public higher education system. Data were treated resorting to descriptive statistics, hypothesis tests and analysis of variance.

Portuguese academics tend to support the majority of goals and purposes quality assessment may have, as well as the main features of the newly designed quality assessment and accreditation system. Nevertheless they tend to support more quality assessment mechanisms privileging improvement over control. This support is slightly more evident among female academics, academics from public polytechnic institutions, from medical and health sciences and with former experience in quality assurance activities.

The study adds to the discussion on academics' perceptions on quality assurance, highlighting the influence played at this level by some of their characteristics. It is especially relevant for those working either in higher education institutions or governmental agencies, since it may contribute to the design of quality assurance systems academics are more likely to support.

Academics and administrators frequently lament the bureaucracy in higher education, which diverts attention from teaching and research. Heightened monitoring of institutions as a result of dominant neoliberal ideologies shapes perceptions of accreditation as a bureaucratic burden rather than a value-added tool for continuous quality improvement. This paper aims to identify factors that positively and negatively impact a culture of quality in North American accredited postsecondary institutions to address issues of equity and inform policy changes that are relevant to community needs.

Academics’ and administrators’ perceptions of accreditation processes are explored through an interpretivist mixed-methods study that combined focus group and survey results from over 200 participants representative of four-year private and four- and two-year public institutions and tribal colleges in North America.

Findings suggest that a utilitarian and exclusionary mindset perpetuated by neoliberal logics restricts participatory decision-making processes in postsecondary institutions. Furthermore, the research identified a noticeable gap between those who are invited to participate in accreditation processes and those who contribute to decision-making. This lack of inclusive governance inhibits the ability of institutions to respond appropriately to the needs of its community.

The scope of the study and prioritization of qualitative data offers a comprehensive picture of academics’ and administrators’ perceptions and positions them as the experts in their own learning and development. Through participant narratives, strategies for increasing the value of quality assurance processes are illuminated. As a result, the study participants become the change agents who provide the solutions for ameliorating academics’ and administrators’ resistance to quality assurance.

This research complements the corporate reporting literature by exploring the different types of assurance, which companies are using to bolster the credibility of their integrated and sustainability reports. A composite quality measure is proposed and this study aims to provide evidence on how combined assurance quality (CAQ) varies among firms.

Content analysis is used to identify “elements” of combined assurance disclosed in integrated and sustainability reports and company webpages. Results are presented in tabular format and supported by non-parametric tests to evaluate differences in CAQ among firms in more detail.

Combined assurance is framed as a function of the responsibility of the board of directors to ensure accurate, complete and reliable reporting and the characteristics of different internal and external sources of assurance. Overall, combined assurance models are being designed conservatively. They focus mainly on specific disclosures and are guided by a limited number of assurance methodologies or frameworks instead of taking a more pluralistic approach to verification of integrated and sustainability reports as a whole.

The study is based on combined assurance practices by a sample of large listed companies in a single jurisdiction. An international comparison of combined assurance and the calibration of the proposed quality measure is deferred for future research.

Limitations in existing assurance practices are identified for the consideration of preparers and assurance providers. The quality schematic also offers practitioners, standard-setters and academics an easy-to-apply technique for examining the different elements of a company’s combined assurance model.

A better understanding of the quality of combined assurance is essential for users’ to place reliance on integrated and sustainability reports and for informing change to existing assurance practices.

The study is the first to examine the operation and quality of combined assurance. The method used to gauge assurance quality provides a useful basis for a more detailed empirical study on the relevance of combined assurance.

The purpose of this paper is to examine the dominant conceptualisation of quality in Afghanistan’s higher education strategic planning and policies, and consider the implications a broader conceptualisation of quality might have within Afghanistan’s conflict-affected context.

Drawing on data from document analysis and semi-structured interviews, the author identifies the dominant policy conceptualisation of quality.

The dominant conceptualisation of quality in Afghanistan’s higher education policy documents aligns with the sector’s primary policy purpose of promoting economic growth. However, quality assurance processes were developed with significant input from international actors, and replicate global norms for quality assurance. Whilst this is important for validity and legitimacy, at the same time it can be delegitimising for local stakeholders, and can limit opportunities for conceptualisations of quality which genuinely engage with the particularities of Afghanistan’s broader conflict-affected social context.

Introducing conceptualisations of quality in Afghanistan’s higher education policy which de-centre economic growth, and rather re-position social goals of cohesion and political sustainability as a central understanding of quality higher education, opens possibilities for the sector’s contribution towards national development.

There is limited published research into conceptualisations of quality within low-income and conflict-affected higher education contexts in general, and Afghanistan in particular. This paper intends to extend a critical conversation about the non-economic dividends a quality higher education sector can offer in such contexts.

This paper aims to analyze how the legitimacy of the policy of external quality assurance (EQA) in Colombian higher education has evolved over the past 30 years through an examination of its two main instruments: the compulsory control of minimum quality standards for academic programs and institutions (registro calificado) and accreditations of excellence for programs and institutions.

Based on the methodology of process-tracing, this paper offers a review of the main sequences of the policy of EQA in Colombian higher education: the origins (1990–1998), the expansion (1998–2011) and the contestation (2011–2021). In each sequence, the sources of the substantive and procedural legitimacy of the policy are analyzed. This analysis is based on qualitative data comprising semi-structured interviews with key informants, online information from the 2011 and 2018 student protests and official documentation.

The policy of EQA in Colombian higher education had relatively high levels of substantive and procedural legitimacy during the first two sequences. However, the situation has become more ambivalent since 2011. On the one hand, internal contradictions and student movements’ growing criticism of neoliberal policies have undermined some of the foundations of this policy. On the other hand, higher education institutions and the Colombian Government still have a positive perception of EQA and have recently revisited the policy to address some of its shortcomings.

From a conceptual standpoint, this paper advances our understanding of how quality assurance in higher education gains, sustains or loses legitimacy by discussing and testing typologies of legitimacy in the analysis of a national system of EQA. From an empirical perspective, this paper provides a diachronic analysis of EQA in Colombian higher education, a case that has primarily been studied through a technical-rational perspective.

The purpose of this paper is to explore the concept of a culture of high quality and show how a culture of high or exceptional quality goes beyond the functional apparatus of quality assurance, the so-called props on the stage, to the enactment and ultimately to the shared meaning-making and webs of significance for both the institution and its staff, as well as for the students and the communities they come from and will ultimately serve.

In addition to a general literature review, the paper is a conceptual exploration using a desktop study with examples from UNISA’s (University of South Africa) practice, to develop a conceptual understanding of the concept of a quality culture in higher education. The types and nature of the evidence required for the different quality loci and units of analysis are explored. Areas for improvement are indicated and linked to strategic imperatives in the South African context such as pedagogical renewal and curriculum transformation.

Conceptually, a quality culture can be found in four different loci, namely, in the input or functional apparatus, through the enactment to, the individual outcomes and the communal outcomes of institutional activities. The paper also shows that there are different levels of a quality culture that may be found in each of these loci, namely, compliance for accreditation, academic peer review and communities of practice and ultimately transformative meaning-making that leads to innovation and excellence. The conceptual discussion also indicates that in higher education, a regenerative clan culture would likely be the most conducive to ensuring a culture of high academic quality. The case study of UNISA indicates that all the functional quality apparatus is in place with supporting evidence, but that more attention could be paid to the meaningful enactment of a quality culture in in all of the above loci and levels.

This paper makes a conceptual contribution to developing the concept “quality culture” to include meaning making, communities of practice and ultimately communal, rather than only individual, webs of significance. The paper identifies loci and levels of quality and quality cultures and explores what may count as evidence of high quality in a distance-education setting.

The purpose of this paper is to present a composite framework for critical policy analysis drawing from discourse analysis and post-structuralist analysis. Drawing on an interpretive paradigm (Yanow, 2014), this paper provides a thick description (Geertz, 1973) of the processes involved in the application of these tools in a critical policy analysis project, focusing on disability policy within the Irish context. Methodologically, this is a resourceful cross-fertilization of analytical tools to interrogate policy, highlighting its potential within critical disability policy analysis and beyond.

Merging a critical discourse analysis framework and a policy problematization approach, the combination of tools presented here, along with their associated processes, is referred to as the critical discourse problematization framework.

Potentially, the framework can also be employed across a number of cognate social policy fields including education, welfare and social justice.

The value of this paper lies in its potential to be used within analytical practice in the field of critical (disability) policy work by offering an evaluation of the analytical tools and theoretical framework deployed and modeled across an entire research process.

The framework has the potential and has been used successfully as a tool for disability activism to influence policy development.

The analytical framework presented here is a methodically innovative approach to the study of policy analysis, marrying two distinct analytical tools to form a composite framework for the study of policy text.

Offshoring is a common practice to operationalize global business strategies. Data protection and privacy assurance are major concerns in such international arrangements. This paper aims to examine the strategy adopted to ensure privacy assurance in offshoring arrangements.

This is a literature review to understand privacy assurance strategies adopted in offshoring arrangements and an exploratory case study of captive offshoring arrangement with onshore location in Canada and offshoring locations in India and Philippines. A comparative analysis of the privacy laws and privacy principles of Canada, Philippines and India has been done.

It was found that at the time of migration of process or work to the offshore location, organizations follow a conformist privacy strategy; however, once in business as usual mode, they follow entrepreneur privacy strategy. Privacy impact assessment (PIA) was found to be an important element in resolving the “administrative problem” of an offshoring organization’s privacy assurance strategy.

The core privacy principles are outlined in the PIA templates; however, the current templates are designed to meet the conformist strategy and may need to be revised to include the cultural aspects, training, audit and information security requirements to plan and deliver on the entrepreneur strategy.

Offshoring organizations can benefit by planning for entrepreneur privacy assurance strategy at the inception stage. Enhancements to PIA templates to facilitate the same have been suggested.

Privacy assurance strategy followed by organizations while offshoring has been examined. This paper suggests extending the PIA process so that it covers privacy assurance requirements in offshoring arrangements. The learnings can be used in managing privacy assurance requirements in similar multi-country offshore arrangements.