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This paper investigates how organisations are responding to mandatory modern slavery disclosure legislation. Experimentalist governance suggests that organisations faced with disclosure requirements such as those contained in the UK Modern Slavery Act 2015 will compete with one another, and in doing so, improve compliance. The authors seek to understand whether this is the case.

This study is set in the UK public sector. The authors conduct interviews with over 25% of UK universities that are within the scope of the UK Modern Slavery Act 2015 and examine their reporting and disclosure under that legislation.

The authors find that, contrary to the logic of experimentalist governance, universities' disclosures as reflected in their modern slavery statements are persistently poor on detail, lack variation and have led to little meaningful action to tackle modern slavery. They show that this is due to a herding effect that results in universities responding as a sector rather than independently; a built-in incapacity to effectively manage supply chains; and insufficient attention to the issue at the board level. The authors also identity important boundary conditions of experimentalist governance.

The generalisability of the authors’ findings is restricted to the public sector.

In contexts where disclosure under the UK Modern Slavery Act 2015 is not a core offering of the sector, and where competition is limited, there is little incentive to engage in a “race to the top” in terms of disclosure. As such, pro-forma compliance prevails and the effectiveness of disclosure as a tool to drive change in supply chains to safeguard workers is relatively ineffective. Instead, organisations must develop better knowledge of their supply chains and executives and a more critical eye for modern slavery to be combatted effectively. Accountants and their systems and skills can facilitate this development.

This is the first investigation of the organisational processes and activities which underpin disclosures related to modern slavery disclosure legislation. This paper contributes to the accounting and disclosure modern slavery literature by investigating public sector organisations' processes, activities and responses to mandatory reporting legislation on modern slavery.

The Australian higher education sector faces severe risks from the consequences of COVID-19. This paper aims to explore these risks, their immediate impacts and the likely future impacts. The authors specifically focus on the institutional financial and social risks arising from the global pandemic.

The authors collect data using the 2019 annual reports of the 37 Australian public universities and relevant media contributions. The findings of identified sector change are interpreted through Laughlin’s organisational change diagnosis.

The sector confronts significant financial and social risks because of its over-reliance on income from fee-paying onshore overseas students resulting in universities primarily undertaking morphostatic changes. These risks include job losses, changing employment conditions, mental health issues for students, scholars, other staff, including casual staff, online learning shortfalls and the student expectations of their university experience. The study reveals how many of these risks are the inevitable consequence of the “accountingisation” of Australian public universities.

Despite material exposure, the universities provide only limited disclosure of the extent of the risks associated with increasing dependence on overseas student fees to 31 December 2019. The analysis highlights fake accountability and distorted transparency to users of audited financial statements – a major limitation of university annual reports.

Research on the Australian higher education sector has mainly focussed on the impact of policies and changes. The public disclosure of critical risks taken by these universities are now addressed.

In the context of the Australian Government’s attempts to impose budget austerity measures on publicly funded universities in its higher education sector, the purpose of this paper is to assess the sector’s financial health.

The multi-dimensional study is based on seven years of government financial data from all 39 publicly funded Australian universities, supplemented by information from universities’ annual reports. Using a financial health model that reflects vulnerability, viability and resilience, the authors examine sector data using a suite of metrics. The authors analyse differences between those universities in the Top 10 and Bottom 10 by revenue, as a window into the financial health of the sector at large.

While mostly financially viable, the sector shows signs of financial vulnerability, particularly in the areas of expense control and financial sustainability. Possibly in response to an uncertain funding environment, universities are managing long-term liquidity by growing reserves. Debt represents largely untapped potential for universities, while differences between the Top 10 and Bottom 10 universities were most evident in the area of revenue diversity, a strong predictor of financial viability.

Focussing on a specific set of financial metrics limits the scope of the study, but highlights further research possibilities. These include more detailed statistical analysis of data, financial case studies of individual universities and the implications of revenue diversification on academic standards.

The paper contributes to higher education literature, providing empirical evidence of universities’ finances. It highlights the importance of universities’ financial resilience in an uncertain funding environment.

Criteria of skills and their schemata have evolved out of historical social practices. Interpretation of social events is guided and constrained by the prevailing rationality which itself reflects the dominant constellation of power. Hence, some argued that informal provision of skills delivery is the base of business growth. Upon the success of informal provision, institutional counterpart unethically grabs the market, kicking off the earlier. Evidences arguably confirmed that the institutional provision of skills delivery contributes to rapid business growth. Business growth is indeed important but not at the cost of exploitation of ethics which is the central focus of this study.

Given the differentiated nature of research questions, multiple techniques are used to collect the data. However, this research adopts the norms of qualitative methods. Both secondary and primary data are used. While secondary data are collected through document reviews, primary data are collected via interviews. In total, 12 industries are sampled and equally distributed into two sectors (manufacturing and services).

Findings show that the professional positions in the manufacturing industries at their inception phase were occupied by non-university graduates who received neither informal trainings nor on-the-job trainings. Over the time, university graduates started capturing the market. This has forced the non-university graduates to accrue a diploma from the universities in order to retain. Those who failed to obtain a university diploma are compelled to leave the sector. In fact, professional positions in service industries at the inception phase were mainly occupied by the university graduates who did not study the relevant subjects from the universities but received training from the informal provision. Later, universities started offering these programmes.

A few studies have been published in the area of manufacturing industries especially on garments sector. None covers the paradigm transformation of skills (human capital theory) in garments. The authors also failed to locate a comparative study that maps the contribution of different provisions of skills providers and their paradigm transformations occurred within manufacturing and service industries. Therefore, this project explores the contribution of informal and institutional provisions of skills delivery for the inception and growth of industries by comparing between manufacturing and service industries.

In Australia, the public sector represents a significant component of the Australian economy and is a major employer across all states and territories. A constant stream of public sector management reforms has occurred over the last decade. These reforms include accrual accounting and budgeting, whole of government reporting, privatisation and contracting out to name a few. This would suggest that accounting graduates applying for positions at government agencies would benefit from some knowledge of these significant reforms. This paper aims to examine the perceptions of accounting academics as to barriers to public sector accounting (PSA) education in Australia and identify strategies for making the accounting curriculum more public sector inclusive.

Two data collection methods were employed in order to attain a comprehensive picture of the state of PSA education in Australia. Telephone interviews were undertaken with accounting academics across a carefully selected range of universities. This selection ensured representation across the core accounting units to gain an indication of the extent of public sector coverage in the core accounting subjects. In‐depth face‐to‐face interviews were then conducted at five universities across five states of Australia to probe further issues that emanated from the telephone interviews.

The findings suggest that in general, there is very limited teaching of PSA in Australian universities' accounting degree programs. Of the universities studied where issues regarding the public sector are emphasised, this is mainly due to a few academics who have a research interest in the public sector and so extend this interest into their teaching and the curriculum.

There are a number of strategies identified to achieve greater coverage of PSA in the curriculum. However, the findings suggest that unless the professional accounting bodies require PSA to be included in courses as part of the accreditation process, then it will be difficult to achieve significant improvement in the nature and extent of public sector exposure. Most interviewees argued that a key factor in increasing public sector coverage would be ensuring that the textbook writers for the core accounting units included more PSA examples.

The public sector in general, and PSA education is a neglected area of research. This study is significant as it highlights that although major public sector reforms have occurred in Australia and worldwide, this has had little impact on the accounting curriculum taught to students.

In this study, we are addressing changes in managerial logics after the introduction of New Public Management (NPM)-reforms in two public sectors in Norway, namely the hospital and the university sectors. These sectors were previously dominated by professional and political logic in management, and the focus is on professionals in managerial positions. We are asking: How do professionals in managerial positions across universities and hospitals mediate between previous and newly introduced logics in management after NPM-reforms? We have chosen to compare changes in management across the hospital and the university sectors. Both sectors are largely publicly owned and dominated by professions, but their mission differs. The empirical material comprises interviews with formal leaders from dissimilar professional backgrounds, at different levels in the organisations in two cases. The findings show that management influenced by the market logic has been introduced, but in a hybrid version. The professional logic has however not been left behind, but expanded and supplied by a neo-bureaucratic logic. Leadership is functioning as a ‘catalyst’ to handle the different logics. The originality of this paper is a comparison of management in health care and higher education related to a model of hybrid management.

This article considers the arguments used in support of private‐sector educational establishments in post‐Communist Europe and compares them with the observations and experiences of an academic librarian working in the field. The article uses as its case study a private‐sector university in Slovakia and addresses the issues of quality and standards in evidence today. Reasons for the rapid growth of private‐sector establishments across the region are initially studied before the frequent arguments used in support of private‐sector enterprises are considered. The article goes on to examine the wider implications of the growth of the private sector for the societies of post‐Communist Europe.

Despite typically being regarded as “low tech”, the food manufacturing and technology sector is increasingly turning to open innovation practices involving collaboration with universities in order to innovate. Given the broad range of activities undertaken by this sector and the fact that it utilises analytical, synthetic and symbolic knowledge for innovation, it makes an interesting case study on the factors that influence the formation of university–industry (U–I) links. The paper aims to discuss this issue.

Using data from 249 collaborative projects that occurred between UK universities and food manufacturing and technology firms, the analysis utilises a logistic regression model based on a “synthetic counterfactual approach” to modelling the probability a collaborative link will be established with one university and not others.

The results suggest that organisational proximity, conceptualised through the presence of prior ties between actors, has the largest influence on the formation of U–I links. In addition, spatial and technological proximities between actors also have a positive influence on link formation. This result suggests that the specificity of knowledge of the food sector is important in the formation of these U–I links.

The results suggest that the open innovation practices of food manufacturing and technology firms are like other sectors, even though their innovation practices are considered to be different. However, the limitations of the paper mean that these findings may be specific to firms in the food manufacturing and technology sector in the UK.

The food sector is under-represented in empirical studies on university collaboration; this paper addresses this and provides new insights into the formation of these links.

This article outlines a process, whereby public research efforts can be joined with private sector product needs creating a commercialization culture that can help provide opportunities and address the barriers of new product concepts for the marketplace. The issues discussed here were identified through research efforts that explored the opportunity to align academic research with private sector commercialization efforts. The purpose is to identify academic and private sector linkages that may benefit and enhance new product research efforts with the goal of moving faculty‐driven product research from inception to marketplace commercialization. The end result is a process by which public sector (institutions of higher education) and private sector organizations can interact to develop new products for the commercial marketplace that will meet the burgeoning product needs of current and future customers.

The purpose of this paper is to investigate whether potentially disadvantaged groups of researchers derive more research performance benefits from co-authorship network centrality (degree, closeness and betweenness).

The paper builds on Badar et al. (2013), which found positive associations of network centrality on research performance with a moderating relationship of gender for female authors. Using data from ISI Web of Science (SCI), the authors study the same domestic co-authorship network of Chemistry researcher in Pakistan publishing from years 2002-2009 and investigate the moderating role of academic age and institutional sector on the relationship between co-authorship network centrality (degree, closeness, and betweenness) and the academic research performance (aggregate impact factor) of chemistry university/institute faculty members in Pakistan.

Ordinary least squares (OLS)-regression findings indicated a positive relationship between degree centrality and research performance with a positive moderating relationship for both academic age and institutional sector on the relationship between degree centrality and research performance for junior faculty members and faculty members employed in private sector universities/research institutes.

The findings can be heartening and motivating for junior faculty and private institute faculty in Pakistan in suggesting opportunities to surpass barriers of domination and poor resource access through co-authorship ties and structural social capital.

This paper adds to the limited research by strengthening the argument that potentially disadvantaged faculty with certain individual (academic age) and work-related characteristics (institutional sector) may benefit differentially from their co-authorship network centrality.