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Intellectual capital (IC) is an increasingly important strategic asset for sustainable value creation in organisations. This paper aims to provide a conceptual perspective on the university’s role as a catalyst for IC creation and development within the dynamic landscape of organisations, exploring the nexus to capture its essence.

Adopting a conceptual framework development approach, key concepts were cohesively and coherently synthesised from various theoretical underpinnings, namely, the multiple capitals approach to maximising corporate value creation, the evolved triple bottom line approach to corporate sustainability, the triple helix innovation model and its subsequent extensions, the upper echelons theory and the social licence construct linked to stakeholder, legitimacy and institutional theories.

A comprehensive conceptual framework was developed that outlines universities’ role in catalysing four corporate IC forms crucial to sustainable organisational value creation: human capital, governance capital, social/relational capital and structural/organisational capital. The framework interprets this role of universities as dynamic IC reservoirs serving regional ecosystems for sustainable development. It highlights the synergistic sustainable value creation between universities and organisations in host communities and broader society, with university governance acting as a key driver.

This paper offers a theoretically grounded interpretation of universities’ pivotal role in catalysing essential forms of IC to support contemporary organisations’ sustainable value-creation processes. The proposed framework has the potential to ignite conversations on the crucial connection between universities and corporate IC development relevant to sustainable organisations, inspiring future empirical research, reflection and discussion.

This study aims to investigate the contribution of higher education institutions (HEIs) to the sustainable development goals (SDGs) and propose strategies to cultivate a culture centred on the SDGs in HEIs.

The methodology used encompassed an integrative literature review, combining bibliographic analysis on how HEIs incorporate the SDGs into their practices, adopting a qualitative approach for the analysis and categorization of the results.

The multifaceted contributions of HEIs in promoting the SDGs stand out, through their roles in teaching, research, management and integration and communication between university and society.

While influencing policies at various levels, HEIs encounter challenges in the effective integration of SDGs into their strategies. This underscores the need for contextualized governance, understanding students’ perspectives on sustainability and active external collaboration in policy formulation.

There is an urgent need to integrate SDGs into academic programmes, emphasizing the importance of redesigning curricula, actively involving teachers, researchers and students, establishing partnerships and promoting research applied to SDGs.

The social relevance of the study lies in the emphasis on an SDG-centred culture, involving teaching, research, outreach, community engagement and governance practices.

The study’s uniqueness lies in identifying persistent challenges during the transition to an SDG-centred culture, necessitating multisectoral collaboration and educational programmes that integrate sustainability principles into the strategy of HEIs.

Higher education institutions (HEIs) are crucial in sustainable development. To this end, they must infuse sustainability into all their endeavors. This study aims to delve into the unique vertically integrated project (VIP), a project-based learning approach and its impact on students’ skills and the surrounding community.

The research design was collaborative, reflecting the spirit of the VIP. Step 1 involved an action research approach, where students and instructors worked closely with municipal representatives to identify challenges and devise solutions for local economic development. In Step 2, students' voices were heard through a survey. Step 3 encompassed presentations in scientific and nonscientific events, capturing the community’s perception as a valuable feedback loop.

The authors identified the most effective policies implemented by municipalities that excelled in indices related to the business environment. VIP enhanced students’ soft skills, including critical thinking, teamwork and community spirit. The outcomes of the VIP were effective in identifying public policies aimed at social transformation.

This study’s findings offer significant insights for HEI managers, guiding them in adopting interdisciplinary pedagogical practices. These practices, in turn, foster sustainable development within both internal and external communities. Furthermore, the empirical study’s focus on improving local community governance can potentially enhance the local business environment.

Literature emphasizing the social dimension of sustainability in HEIs is scarce, particularly those practices related to teaching, research and extension linked to projects aimed at community sustainability. This study introduces interdisciplinary practices encouraging student involvement in addressing tangible issues and searching for solutions to community problems.

The purpose of this study is to address the generalised lack of guidance on ethical treatment of corporate (e.g. non-research) data in higher education institutions, by focusing on the case of the University of Queensland (Brisbane, Australia). No actionable framework is currently available in the country to govern the ethical usage of corporate data. As such, this research takes a stakeholder-centred approach to data ethics; the lived experience of the stakeholders involved coupled with a theory-based ethical framework allowed the authors build to build a framework to guide ethical data practice.

Adopting a revised canonical action research approach focused on intervention on the context, the authors conducted a review of the literature on ethical usage of data in higher education institutions; administered one survey to university students (n = 168); and facilitated three workshops with professional staff (two) and students (one).

Collected data highlighted how, among other themes, the role and ethical importance of transparency was the dominant claim among all stakeholder groups. Findings helped the authors develop an Enhanced Enterprise Data Ethics Framework (EEDEF) emphasising transparency and stakeholder-centricity.

Legislation is the driver to regulate the use of corporate data in higher education; however, this can be problematic because legislation is retrospective, lacks normativity and offers scarce directions for cases that do not exactly follow within the legislative mandate. In light of these regulatory limitations, the authors’ EEDEF offers operators guidance on how to ethically manage corporate data in the higher education environment.

This study fills gaps in praxis and theory; that is the lack of literature and guiding ethical frameworks to inform data practice in higher education. This research fosters a more ethical data management by virtue of genuine and authentic engagement with stakeholders and emphasises the importance of strategic decision-making and maturity of data culture in the higher education sector.

This paper aims to empirically examine the influence of macroeconomic and socioeconomic factors on improving financial inclusion in India, with a specific focus on two distinct indicators of financial inclusion.

This study has used a time-series data set covering the years 1996 to 2022, using a nonlinear autoregressive distributed lag methodology. This approach allows for the examination of both short- and long-run effects of key macroeconomic and socio-economic indicators, including GDP per capita growth, remittance inflows and the income share held by the lowest 20% of the population on the growth of two financial inclusion indicators: the number of commercial bank branches and ATMs per 100,000 adults.

Model-1 investigates how commercial bank branch growth affects financial inclusion. Positive remittance inflow growth and a rise in the income share of the bottom 20% both lead to increased financial inclusion in both the short and long term, with the effects being more pronounced in the long run. Conversely, negative effects of remittance inflow growth and a decline in GDP per capita growth lead to reduced financial inclusion, primarily affecting the long run. Focusing on ATM growth, Model-2 reveals that positive remittance inflow growth has the strongest impact on financial inclusion in the short term. While income share growth for the bottom 20% and GDP growth also positively influence financial inclusion, their effects become significant only in the long run. Conversely, a decline in GDP per capita growth hinders financial inclusion, primarily affecting the short run.

This study fills a gap in research on macroeconomic and socioeconomic factors influencing financial inclusion in India by examining the impact of GDP per capita growth, remittance inflows and the income share held by the lowest 20% of the population, an area relatively unexplored in the Indian context. Second, the study provides comprehensive distinct results for different financial inclusion indicators, offering valuable insights for policymakers. These findings are particularly relevant for policymakers working toward Sustainable Development Goal 8.10.1, as they can use the results to tailor policies that align with SDG objectives. Additionally, policymakers in other developing nations can benefit from this study’s findings to enhance financial inclusion in their respective countries.

The purpose of this paper is to present the educational computer emergency response team (EduCERT) framework, an integrated response mechanism to bolster national cybersecurity through collaborative efforts in the higher education sector. The EduCERT framework addresses this gap by enhancing cyber security and mitigating cybercrime through collaborative incident management, knowledge sharing and university awareness campaigns.

The authors propose an EduCERT framework following the design science methodology. The framework is developed based on literature and input from focus group experts. Moreover, it is grounded in the principles of the technology-organization-environment framework, organizational learning and diffusion of innovations theory.

The EduCERT has eight components: infrastructure, governance, knowledge development, awareness, incident management, evaluation and continuous improvement. The framework reinforces national cybersecurity through cooperation between universities and the National Computer Emergency Response Team. The framework has been implemented in Jordan to generate a cybersecurity foundation for higher education. Evaluating the EduCERT framework’s influence on national cybersecurity highlights the importance of adopting comprehensive cyber-security policies and controls. The framework application shows its relevance, effectiveness, adaptability and alignment with best practices.

Despite the impact of applying the framework in the Jordanian context, it is essential to acknowledge that the proposed EduCERT framework’s practical implementation may encounter challenges specific to diverse international educational environment sectors. However, framework customization for global applicability could address varied educational institutions in other countries.

Furthermore, the proposed EduCERT framework is designed with universal applicability that extends beyond the specific country’s context. The principles and components presented in the framework can serve as valuable design advice for establishing collaborative and resilient cybersecurity frameworks in educational settings worldwide. Therefore, the research enhances the proposed framework’s practical utility and positions it as an invaluable contribution to the broader discourse on global cybersecurity in academia.

This paper enhances national cybersecurity in the higher education sector, addressing the need for a more integrated response mechanism. The EduCERT framework demonstrates its effectiveness, adaptability and alignment with best practices, offering valuable guidance for global educational institutions.

The purpose of this study is to assess how higher education anchor institutions (HEIs) voluntarily report their non-economic impacts. Its goals are to quantify the ease of public access to this information; strengthen the conceptual foundation for HEI impact reporting; and provide guidance for making HEI voluntary disclosures more accessible, comparable and systematic.

Using an exploratory mixed methods design and purposeful sampling, this study analyzed voluntary public disclosures of 41 anchor institution universities in the USA to assess how they communicate their public value creation to stakeholders. Data sources included impact reports, donor reports, annual reports and sustainability reports. The study also analyzed the accessibility of this information by timing how long it took to locate.

The sampled US anchor institutions communicate their non-economic impact to stakeholders in myriad ways using a variety of formats. Time required to find the reports ranged from 37 to 50 min, with an average of 42.30 min. Disparate reporting formats inhibit comparability.

Only 41 anchor institutions were examined. The small sample may not be representative of the broader landscape of higher education institutions.

Findings offer guidance for improving voluntary nonfinancial disclosures to increase public confidence in higher education institutions while advancing community and global resilience. To strengthen voluntary disclosure practices, the study recommends using a standardized reporting format, framing HEI impact through socio-ecological resilience indicators, integrating reports and obtaining some form of assurance. These changes would enhance the credibility and comparability of the disclosures.

This research provides some of the first empirical insight into how US higher education anchor institutions report their value creation to the public. Its application of socio-ecological systems theory outlines an actionable conceptual foundation for HEI reporting by linking organizational, community and global resilience.

Higher educational institutions, such as universities of applied sciences, have a significant role in promoting progress towards a sustainable future as defined by the United Nations (UN) sustainable development goals (SDGs). This paper aims to identify how the UN SDGs are featured in master’s theses set in work–life contexts.

Using a descriptive review and content analysis, this study identified the number of SDGs appearing in 31 master’s theses. Sustainable development (SD) and corporate social responsibility were reflected using the approaches and models in the literature. Finland’s eight objectives for committing to SD were used to examine the commitments made by the business school of the university of applied sciences to achieve Agenda 2030.

Emphasising the value of higher education for SD, this study found that SDGs three, eight and 12 appeared most frequently in the theses. Sustainable and responsible dimensions reflected several issues concerning both the worlds of business and industry among the firms and organisations investigated by the master’s degree students in the business school at the Jyväskylä University of Applied Sciences.

This research holds practical and pedagogical value, serving to encourage master’s and PhD students to further explore research on SDGs and to shape public policy.

Sustainability was looked at in a new way as investigated by the theses. Ways to integrate the SDGs into management degree programmes and conduct research in the fields of business administration, tourism and hospitality management were identified.

The purpose of this paper is to examine prominent issues and contributions from extant research and explore the literature on the services provided by Knowledge-Intensive Public Organizations (KIPOs) and its pursuit to achieve the United Nations (UN) 2030 Sustainable Development Goals (SDGs) (hereafter referred to as the UN 2030 SDGs agenda) amidst the challenges represented by COVID-19 pandemic. It emphasizes the crucial role of accounting in dealing with techniques and social and moral practices concerned with the sustainable utilization of resources. This paper also provides an overview of the other papers presented in this JPBAFM Special Issue and draws from their findings to scope out future impactful research opportunities in this area.

The design consists of a review and examination of the prior relevant literature and the other papers published in this JPBAFM Special Issue.

The paper identifies and summarizes three key research themes in the extant literature: the growth in the types of KIPO; the rise in the research approaches to study the provision of public services by KIPO in pursuit of the UN 2030 SDG agenda and the consequent call for developments in the accounting field; and unintended consequences during COVID-19 pandemic. It draws upon work within these research themes to set out four broad areas for future impactful research.

The value of this paper rests with collating and synthesizing several important research themes on the nature and unintended consequences of the UN 2030 SDG agenda, and the challenges represented by COVID-19 pandemic in the governance, management and accounting for KIPO and in prompting future extensions of this work through setting out areas for further innovative research within the field.

The research examined in this paper and the future research avenues proposed are highly relevant to the health sector, the judiciary, museums, research centers and the UN. The focus on accounting and accountability towards a broader spectrum of stakeholders calls for new avenues of study in the accounting field. They also offer important insights into matters of management, accounting, accountability, sustainability accounting and control more generally.

The research examined in this paper and the future research avenues proposed are highly relevant to the health sector, the judiciary, museums, universities, research centers and the UN. They also offer important insights into matters of management, accounting, accountability, sustainability accounting and control more generally.

This paper adds to vibrant existing streams of research in the area of KIPO by bringing together authors from different areas of accounting research for this JPBAFM Special Issue. In scoping out an agenda for impactful research approaches used to study the provision of public services by KIPO, this paper also draws attention to underexplored issues pertaining to extents such as the “lived experience” of personnel in the KIPO and envisioning what a future system of governance, management and accounting of SDG might look like.

In a context of growing concern about the environmental and social crisis, education for sustainability has emerged as a key educational approach to address these challenges. University education plays a crucial role in training professionals who are aware of and committed to sustainability. This study aims to examine the impact of the socio-professional characteristics of university professors on the awareness and implementation of sustainability in teaching and research.

This study uses the academics’ statements through a survey to describe the degree of awareness and implementation of sustainability at the University of the Basque Country (UPV/EHU) and evaluates the influence that certain socio-professional variables can have on their commitment to sustainability. For this purpose, the paper proposes the use of descriptive and inferential statistical techniques.

The research reveals that UPV/EHU is in the first phases of implementation of sustainability, indicating a low overall implementation. Therefore, it is proposed to promote internal awareness about sustainability, promote teacher training, integrate sustainability competencies in academic programs and promote research in areas with less scientific production related to sustainability, with emphasis on interdisciplinary collaboration and gender equality to achieve greater integration of sustainability in the university. In the case of the UPV/EHU, the sustainable development champions fulfill the profile of a female professor, with full-time dedication and whose disciplinary area is a minority.

This research has an individual framework and a static nature, and the results should be interpreted only in their context. Future research should have a national framework, a longitudinal nature and a broader range of university institutional agents. Another limitation of this methodology is the question coding process (Likert scales), which opens a wide range of subjectivity for the researcher.

To the best of the authors’ knowledge, this is the first study that measures the degree of implementation of sustainability at the UPV/EHU with the aim of specifying its efforts in the implementation and promotion of sustainability.