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Open Access
Article
Publication date: 16 January 2017

Collins G. Ntim, Teerooven Soobaroyen and Martin J. Broad

The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance…

16421

Abstract

Purpose

The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints.

Design/methodology/approach

The authors adopt a modified version of Coy and Dixon’s (2004) public accountability index, referred to in this paper as a public accountability and transparency index (PATI), to measure the extent of voluntary disclosures in 130 UK HEIs’ annual reports. Informed by a multi-theoretical framework drawn from public accountability, legitimacy, resource dependence and stakeholder perspectives, the authors propose that the characteristics of governing and executive structures in UK universities influence the extent of their voluntary disclosures.

Findings

The authors find a large degree of variability in the level of voluntary disclosures by universities and an overall relatively low level of PATI (44 per cent), particularly with regards to the disclosure of teaching/research outcomes. The authors also find that audit committee quality, governing board diversity, governor independence and the presence of a governance committee are associated with the level of disclosure. Finally, the authors find that the interaction between executive team characteristics and governance variables enhances the level of voluntary disclosures, thereby providing support for the continued relevance of a “shared” leadership in the HEIs’ sector towards enhancing accountability and transparency in HEIs.

Research limitations/implications

In spite of significant funding cuts, regulatory reforms and competitive challenges, the level of voluntary disclosure by UK HEIs remains low. Whilst the role of selected governance mechanisms and “shared leadership” in improving disclosure, is asserted, the varying level and selective basis of the disclosures across the surveyed HEIs suggest that the public accountability motive is weaker relative to the other motives underpinned by stakeholder, legitimacy and resource dependence perspectives.

Originality/value

This is the first study which explores the association between HEI governance structures, managerial characteristics and the level of disclosure in UK HEIs.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 9 November 2018

Jeremy D. Visone

The purpose of this paper is to examine the effectiveness of a teacher leadership academy (TLA) organized through a school district/university partnership in a small, US Suburban…

2808

Abstract

Purpose

The purpose of this paper is to examine the effectiveness of a teacher leadership academy (TLA) organized through a school district/university partnership in a small, US Suburban School District in increasing teachers’ participation in leadership activities.

Design/methodology/approach

TLA participants (n=11) were surveyed using the Teacher Leadership Activities Scale, and their results were compared to a control group of teachers in the district who were not participating in the TLA (n=12). Interviews and open-ended response items provided qualitative data to examine how the TLA contributed to teachers’ growth as leaders.

Findings

Results indicated that teachers in the TLA did increase participation in teacher leadership activities. Qualitative data revealed themes of many espoused benefits from TLA participation, including increased interactions with administrators, improved understanding of the obstacles associated with implementing changes, and expanded leadership capacity.

Research limitations/implications

Conditions that both enhanced and detracted from teacher leaders’ growth were identified and outlined, including formal leaders’ participation in TLA activities, material support for projects, and a supportive atmosphere (enhancers) and administrative roadblocks and the inability to remediate capacity issues for teacher leaders (detractors).

Originality/value

The conditions outlined above will assist those interested in creating TLAs in doing so with purpose and increased chance for buy in and success.

Details

Journal of Research in Innovative Teaching & Learning, vol. 11 no. 2
Type: Research Article
ISSN: 2397-7604

Keywords

Content available
Book part
Publication date: 30 March 2022

Jérémy Vachet

Abstract

Details

Fantasy, Neoliberalism and Precariousness
Type: Book
ISBN: 978-1-80382-308-9

Content available
Book part
Publication date: 1 June 2011

Abstract

Details

Research in the History of Economic Thought and Methodology
Type: Book
ISBN: 978-1-78052-006-3

Content available
Book part
Publication date: 31 July 2008

Abstract

Details

A Research Annual
Type: Book
ISBN: 978-1-84663-904-3

Content available
Book part
Publication date: 30 June 2023

Lisa M. Given, Donald O. Case and Rebekah Willson

Abstract

Details

Looking for Information
Type: Book
ISBN: 978-1-80382-424-6

Content available
Book part
Publication date: 31 July 2008

Abstract

Details

Documents from F. Taylor Ostrander at Oxford, John R. Commons' Reasonable Value
Type: Book
ISBN: 978-1-84663-906-7

Content available
Article
Publication date: 26 October 2010

Ross Brennan

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Abstract

Details

Marketing Intelligence & Planning, vol. 28 no. 7
Type: Research Article
ISSN: 0263-4503

Content available
Book part
Publication date: 20 June 2017

David Shinar

Abstract

Details

Traffic Safety and Human Behavior
Type: Book
ISBN: 978-1-78635-222-4

Content available
Book part
Publication date: 1 June 2011

Abstract

Details

Frank H. Knight in Iowa City, 1919–1928
Type: Book
ISBN: 978-1-78052-009-4

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