Toward an integrated reporting framework in higher education institutions: evidence from a public university

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Guler Aras ◽  
Ozlem Kutlu Furtuna ◽  
Evrim Hacioglu Kazak
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Public University ◽  
Public Institution ◽  
Integrated Reporting ◽  
Content Type ◽  
Reporting Practices ◽  
Study Approach ◽  
Reporting Framework ◽  
Technical University

Purpose The main purpose of this paper is to evaluate to what extent a public university, named Yildiz Technical University, integrated report provides disclosure on International Integrated Reporting Council (IIRC) content elements, suggesting the presence of integrated thinking, and whether higher education institutions’(HEIs) characteristics could affect the level of disclosure on that framework. Additionally, the purpose of this paper is to identify whether the Yildiz Technical University follows the IIRC framework and how integrated reporting can enhance the value creation for HEIs’ stakeholders in the context of voluntary reporting. Design/methodology/approach To conduct integrated reporting framework in HEIs specifically from a public university perspective, this paper has used a case study approach. Research data have been triangulated through interviews, questionnaires and finally, documents and archival records. Findings This paper gives insights into the reporting practices from a public institution, specifically from HEIs. Delivering high-quality services in an economically, environmentally and socially sustainable manner is significant to public accountability and transparency. The Yildiz Technical University has been the best example in disclosing non-financial information to its stakeholders and enhancing the accountability tool. Practical implications This paper can be a leading practice and can be considered as an integrated reporting framework for HEIs willing to follow the same path. Originality/value To the best of the authors’ knowledge, this paper is the first to investigate the integrated reporting framework in a developing country, under HEIs and specifically for a public university.

Strategies to promote sustainability in higher education institutions

2017 ◽  
Vol 18 (7) ◽  
pp. 1018-1038 ◽  
Author(s):  
Issa Ibrahim Berchin ◽  
Vanessa dos Santos Grando ◽  
Gabriela Almeida Marcon ◽  
Louise Corseuil ◽  
José Baltazar Salgueirinho Osório de Andrade Guerra
Keyword(s):  
Higher Education ◽  
Scientific Literature ◽  
Higher Education Institutions ◽  
Public Institution ◽  
Content Type ◽  
Federal Institute ◽  
Sustainability In Higher Education ◽  
Education Science ◽  
Education In Brazil

Purpose This paper aims to analyze strategies that promote sustainability in higher education institutions (HEIs), focusing on the case study of a federal institute of higher education in Brazil. Design/methodology/approach The research was based on a scientific literature review on sustainability in HEIs, to identify the recurrent actions for sustainability in these institutions; and a case study of a federal institute of higher education in Brazil, to illustrate how these actions are being implemented by HEIs. Findings Concerns about sustainability, prompted by the Brazilian federal legislature, led federal HEI to change its internal processes, infrastructure and organizational culture toward sustainability. Practical implications The findings presented in this study, more specifically the sustainability plan of the Federal Institute for Education, Science and Technology of Santa Catarina, aligned with the recommendations proposed, can be used and replicated in other HEIs. Originality/value Scientific literature about organizational changes led by sustainability concerns, in HEIs specifically, still needs more attention in the academia. By addressing the case of a Brazilian public institution of higher education, this paper contributes to the literature on sustainability in higher education by reporting the process of implementation of a sustainability plan.

Coaching and mentoring in higher education institutions: a case study in Oman

2020 ◽  
Vol 9 (3) ◽  
pp. 307-322
Author(s):  
Ahmed Nawaz Hakro ◽  
Priya Mathew
Keyword(s):  
Higher Education ◽  
Middle East ◽  
Organizational Development ◽  
Higher Education Institutions ◽  
Structured Interviews ◽  
Open Communication ◽  
Thick Description ◽  
Content Type ◽  
Study Approach

PurposeUniversities and higher education institutions (HEIs) are increasingly recognizing the value of coaching for professional and organizational development. This study is designed to investigate whether Cognitive Coaching, implemented as a programme in an HEI in Oman, made any difference to the behaviour and attitudes of employees holding leadership positions in academic, administrative and professional services departments. It also explored the factors that hindered or supported the coaching programme and offers recommendations to strengthen coaching initiatives in similar contexts.Design/methodology/approachSemi-structured interviews and focus group discussions were used to collect feedback from the 15 participants of the programme. A case study approach was adopted in this study for an in-depth examination of the effectiveness of coaching interventions.FindingsThe findings suggest that coaching can be an effective approach, facilitating personal and professional development and also contributing to the achievement of organizational goals.Research limitations/implicationsAs a case study of a coaching programme in a single institution, the findings of the study are not generalizable to other contexts, though a “thick description” of the context in which the study took place will enable institutions in similar contexts to draw lessons from the experience.Practical implicationsThis study discusses the benefits of a coaching programme for an HEI in the Middle East. Suggestions to strengthen coaching include board level endorsement and sensitivity to cultural nuances in coaching relationships.Social implicationsOne of the effects of a coaching programme is the collegial atmosphere that it can foster. This can have wider impacts on the community as there is more open communication and trust engendered amongst employers and employees belonging to different cultural backgrounds.Originality/valueThis study is one of the first to report the findings of a systematically organized coaching programme in an HEI in the Middle East.

scholarly journals Integrated reporting in UK higher education institutions

2019 ◽  
Vol 10 (5) ◽  
pp. 844-876 ◽  
Author(s):  
Abeer Hassan ◽  
Mahalaximi Adhikariparajuli ◽  
Mary Fletcher ◽  
Ahmed Elamer
Keyword(s):  
Higher Education ◽  
Organizational Performance ◽  
Teaching And Learning ◽  
Higher Education Institutions ◽  
Annual Reports ◽  
Integrated Reporting ◽  
Content Type ◽  
Quantitative Evidence ◽  
International Integrated Reporting Council ◽  
Uk Higher Education

Purpose This paper aims to examine trends in the content of reporting within 135 UK higher education institutions (HEIs). It explores the extent to which integrated reporting (IR) content elements, reflecting integrated thinking, are disclosed voluntarily and whether HEI-specific features influence the resulting disclosures. Design/methodology/approach Existing IR guidelines given by the International Integrated Reporting Council (IIRC) and the adoption of content analysis have provided the opportunity to examine the trend and extent of IR content elements associated in HEI corporate reports. The evidence was obtained from 405 UK HEI annual reports covering the period 2014-2016. Findings The results indicate a significant increase in the number of IR content elements embedded in HEI annual reports. The HEI-specific characteristics examined, such as the establishment of HEI (before or after 1992), adoption of IR framework and size of HEI, are all significantly and positively associated with IR content elements disclosure. This paper argues that institutional theory, isomorphism and isopraxism are relevant for explaining the changes in the contents of HEI annual reports. The findings also suggest that universities are beginning to adopt an integrated thinking approach to the reporting of their activities. Research limitations/implications The study is based on IR content elements only and could be extended to include the fundamental concepts and basic principles of the IR framework. There are other factors that have a potentially crucial influence on HEI core activities (such as teaching and learning research and internationalisation) which have been omitted from this study. Practical implications The findings will allow policymakers to evaluate the extent to which integrated thinking is taking place and influencing the UK HEI sector in the selection and presentation of information. A further implication of the findings is that an appropriate a sector-wide enforcement and compliance body, for instance, the British Universities Finance Directors Group (BUFDG), may consider developing voluntary IR guidance in a clear, consistent, concise and comparable format. Also, it may pursue regulatory support for this guidance. In doing so, it may monitor the compliance and disclosure levels of appropriate IR requirements. Within such a framework, IR could be used to assist HEIs to make more sustainable choices and allow stakeholders to better understand aspects of HEI performance. Social implications The research has implications for society within and beyond the unique UK HEI sector. Universities are places of advanced thinking and can lead the way for other sectors by demonstrating the potential of integrated thinking to create a cohesive wide-ranging discourse and create engagement among stakeholder groups. Specifically, IR builds on the strong points of accounting, for instance, robust quantitative evidence collecting, relevance, reliability, materiality, comparability and assurability, to explain the sustainability discourse into a “language” logical to HEIs organisational decision makers. Consequently, IR may generate better visibility and knowledge of the financial values of exploiting capitals (financial, intellectual, human, manufactured, social and natural) and offer a multifaceted approach to reassess HEIs organizational performance in various sectors that support the growth of integrated thinking. Originality/value This is the first known study to explore HEI characteristics and link them with the level of voluntary IR content elements disclosed in UK HEIs.

Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pei-Chi Kelly Hsiao ◽  
Charl de Villiers ◽  
Tom Scott
Keyword(s):  
Capital Markets ◽  
Firm Value ◽  
Sensitivity Analyses ◽  
Incremental Innovation ◽  
Integrated Reporting ◽  
Content Type ◽  
Reporting Practices ◽  
Reporting Framework ◽  
Sustainability Practices ◽  
Is Value

Purpose This paper aims to examine the type of firms that voluntarily adopt the International Integrated Reporting Framework (IIRF) and how markets respond to voluntary IIRF adherence. Design/methodology/approach Analysis of a matched global sample of listed firms that voluntarily adopt the IIRF (IIRF firms) and those that do not (non-IIRF firms). The samples range from 188 to 436 observations as alternative research designs, different matched samples and regression specifications, and several sensitivity analyses were conducted. Findings In markets where integrated reporting (IR) is not mainstream, voluntary IIRF adoption is more likely for firms with established sustainability practices. Such findings suggest that the IIRF is an incremental innovation for sustainability rather than an innovation that radically changes management and reporting practices. In Japan, where IR is mainstream, results show no observable differences between IIRF firms and non-IIRF firms. Consistent with the determinants results, this paper finds no evidence of associations between voluntary IIRF adoption and the information environment, the cost of equity or firm value. However, the additional analysis provides preliminary evidence suggesting capital market effects may differ for IIRF firms with higher sustainability or market performance. Practical implications This study offers useful insights into the current global debate on whether there is value in adopting the IIRF. Originality/value This study adds to the limited body of research on the determinants and consequences of voluntary IIRF adoption, offering insights for regulators, practitioners and proponents of IR. This study is the first to provide quantitative evidence of the influence sustainability practices have on voluntary IIRF adoption. Further, the results add to the current global debate on whether there is value in adopting the IIRF. This paper finds that voluntary IIRF adoption has no clear and distinct influence on disclosure practices and capital markets, suggesting there are no additional benefits from prioritising the promotion or adoption of the IIRF over other disclosure forms. Unless there are advancements supporting the implementation of integrated thinking and information connectivity, the potential for the IIRF to improve information quality may be limited to encouraging more non-financial disclosure and transparency in countries where integrated disclosures are not trending.

The association between accountant’s competences, organisational culture and integrated reporting practices

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Laura Orobia ◽  
Racheal Nturaninshaba ◽  
Juma Bananuka ◽  
Kasmwakat Reuel Dakung
Keyword(s):  
Civil Wars ◽  
Organisational Culture ◽  
Manufacturing Firms ◽  
Integrated Reporting ◽  
Manufacturing Firm ◽  
Content Type ◽  
Reporting Practices ◽  
Corporate Reporting ◽  
Reporting Framework ◽  
Study Results

Purpose This study aims to investigate the association between accountant’s competences, organisational culture and integrated reporting practices. Design/methodology/approach A questionnaire survey of 43 manufacturing firms in Mbarara district (South Western Uganda) was undertaken. The unit of inquiry was senior staff in the accounts office while the unit of analysis was the manufacturing firm. The study hypotheses were tested using regression analysis with the aid of Statistical Package for Social Sciences software version 21. Findings The findings revealed that while there is a positive and significant association between accountant’s competences and integrated reporting practices, the association between organisational culture and integrated reporting practices is insignificant. In the additional analysis, this study finds that accountant’s competences are significantly associated with all the content elements of an integrated report as enshrined in the International Integrated Reporting Framework of 2013. Surprisingly, organisational culture is not significantly associated with any of the content elements of an integrated report as enshrined in the International Integrated Reporting Framework of 2013. Practical implications To the academia, this study expands on the understanding of what matters for improvement in integrated reporting practices in an emerging economy such as Uganda whose history is characterised by civil wars and political unrest. Those in practice may use this study results to promote better reporting practices through the attraction of professional accountants with the necessary proficiencies in corporate reporting practices. The policymakers may also opt to mandate integrated reporting among manufacturing firms. Originality/value This study provides a first-time and in-depth understanding of the association between the accountant’s competences, organisational culture and integrated reporting practices using evidence from a developing African Country – Uganda.

Comprehensive sustainability reporting in higher education institutions

2019 ◽  
Vol 15 (2) ◽  
pp. 155-170 ◽  
Author(s):  
Sahar Sepasi ◽  
Udo Braendle ◽  
Amir Hossein Rahdari
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Sustainability Reporting ◽  
Third Party ◽  
Future Trends ◽  
Content Type ◽  
Outreach Programs ◽  
Reporting Practices ◽  
The Future

PurposeThe purpose of this study is to evaluate the comprehensiveness of sustainability reporting in higher education institutions.Design/methodology/approachThis study adopts a university sustainability rating framework and uses it to evaluate the comprehensiveness of sustainability reporting in higher education institutions.FindingsThe results of the study demonstrate that notwithstanding growing concerns over sustainability issues; higher education institutions have been slow to adopt sustainability reporting practices including publishing consistent and periodic reports, receiving third-party assurance and integrating sustainability reporting into university’s sustainability management systems.Research limitations/implicationsThe results of the study suggest that the quality of sustainability reporting varies quite significantly, and important dimensions such as education and outreach programs are ill-treated in universities’ sustainability reports. The quality presents a tremendous challenge for sustainability reporting as more organizations are joining the sustainability reporting process, the quality would become a differentiator and competitive advantage, the study concludes. Two main limitations were identified. First, the number of reports examined were limited and are not representative of all higher education institutions. Second, data from other sources, like websites, were not factored in the analysis, as the study focuses on evaluating the comprehensiveness of sustainability reporting in higher education institutions.Practical implicationsThe results provide useful insights into comprehensiveness (one aspect of quality of sustainability reporting) in higher education institutions and help to better navigate the future trends in sustainability reporting practices of universities.Originality/valueSustainability reporting is well established in the corporate environment; however, the extent to which it has been adopted and its quality in universities remains relatively unexamined. The study attempts to fill the research gap in the quality of sustainability reporting (comprehensiveness) in higher education institutions to better navigate the future trends in sustainability reporting practices of universities.

Assessing current company reports according to the IIRC integrated reporting framework

2018 ◽  
Vol 26 (2) ◽  
pp. 305-333 ◽  
Author(s):  
Merve Kılıç ◽  
Cemil Kuzey
Keyword(s):  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Integrated Reporting ◽  
Adherence Level ◽  
Content Type ◽  
Reporting Practices ◽  
Reporting Framework ◽  
The Impact

Purpose This paper aims to investigate the adherence level of current company reports to the International Integrated Reporting Council (IIRC) integrated reporting framework through analysis of whether and to what extent those reports include the content elements of this framework. This study also aims to examine the impact of corporate sustainability characteristics on the adherence level of current company reports to the integrated reporting framework. Design/methodology/approach The sample for this research comprises the non-financial companies which were listed on Borsa Istanbul, the Turkish stock exchange, as of 31 December 2015. The authors constructed a disclosure index based on the content elements of the IIRC reporting framework. They then measured the integrated reporting disclosure score (IRS) of each company through a manual content analysis of its annual reports and stand-alone sustainability reports. To test the hypotheses, the authors performed a number of statistical analyses. Findings The authors determined that current company reports mainly present generic risks rather than company-specific; provide positive information while dismissing negative information; present financial and non-financial initiatives separately; lack a strategic focus; and include backward-looking information rather than forward-looking information. Consistent with the predictions, the authors found that the IRS is significantly and positively associated with sustainability reporting, Global Reporting Initiative (GRI) adoption, sustainability index listing and the presence of a sustainability committee. Originality/value This study contributes to the literature by enhancing the understanding of integrated reporting practices through the application of a checklist based upon the IIRC integrated reporting framework. Further, this study contributes to the literature by evaluating the impact of corporate sustainability characteristics on IRS.

The adoption of integrated reporting by state-owned enterprises (SOEs) – an international comparison

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Barry Ackers ◽  
Adeyemi Adebayo
Keyword(s):  
South African ◽  
African State ◽  
Mandatory Reporting ◽  
Research Approach ◽  
Integrated Reporting ◽  
Content Type ◽  
The Public ◽  
Reporting Practices ◽  
Reporting Requirement ◽  
Reporting Framework

Purpose This paper aims to establish the extent to which South African state-owned entities (SOEs), where integrated reporting is a quasi-mandatory reporting requirement, have incorporated the principles of the international integrated reporting framework. These identified South African SOE reporting practices are compared with the ‘integrated reporting’ related disclosures of SOEs in selected countries, where integrated reporting remains voluntary. Design/methodology/approach This paper deploys a qualitative research approach, to thematically analyse the content of publicly available annual or integrated reports of South Africa SOEs, as the primary country of analysis, with those of their counterparts in five purposively selected countries. The relative scores for the SOEs of each country is calculated using a disclosure index derived from the international integrated reporting framework principles. Findings The paper found that despite being a quasi-mandatory reporting requirement, not all South African SOEs complied with all the international integrated reporting framework principles. Accepting the assertion that integrated reporting enhances organisational transparency and accountability, the accountability disclosure practices of South African SOEs appear more comprehensive than their counterparts in other countries. Originality/value Extant research into integrated reporting has primarily focussed on the profit-seeking private sector, with limited research into its applicability in the public sector. This paper attempts to address this paucity by examining aspects of integrated reporting by South African SOEs, which are then compared to accountability reporting practices in other countries.

Self-esteem, organizational citizenship behavior and commitment among university students

2020 ◽  
Vol 12 (5) ◽  
pp. 975-991
Author(s):  
Edem Maxwell Azila-Gbettor ◽  
Eli Ayawo Atatsi ◽  
Christopher Mensah ◽  
Martin K. Abiemo
Keyword(s):  
Higher Education ◽  
Organizational Citizenship ◽  
Higher Education Institutions ◽  
Self Esteem ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Convenience Sample ◽  
Content Type ◽  
Technical University

Purpose The purpose of this paper is to investigate the relationships between self-esteem (SE), university commitment and organizational citizenship behaviors (OCBs) within a higher education setup. Design/methodology/approach A convenience sample of 354 students in a three-year higher national diploma awarding technical university in Ghana participated in the study via the completion of self-administered questionnaires. Descriptive statistics and partial least square-based structural equation modeling (PLS-SEM) were used to analyze data. Findings Path results using a PLS-SEM analysis showed a positive and significant association between SE and OCBs and university commitment among the students. Furthermore, OCBs were found to partially mediate the relationship between SE and university commitment. Practical implications The findings of the study provide important implication for management of higher education institutions. Management of higher education institutions must orient academic and non-academic staff to adopt communication strategies that help to improve students’ self-worth and assertiveness. All students should be encouraged to participate in extra-curricular activities in order to build students’ beliefs about themselves and self-confidence. Originality/value This paper is one of the first to have tested a model including SE, university commitment and OCBs in a technical university setup from a developing country perspective.

scholarly journals Teaching innovations in Asian higher education: perspectives of educators

2018 ◽  
Vol 13 (2) ◽  
pp. 179-190 ◽  
Author(s):  
T.M. Wong
Keyword(s):  
Higher Education ◽  
Design Methodology ◽  
Higher Education Institutions ◽  
The Other ◽  
Asian Countries ◽  
Structured Interviews ◽  
Content Type ◽  
Advanced Technologies ◽  
The Many

Purpose The purpose of this paper is to identify the teaching innovations that have been implemented in higher education institutions in Asia and the perspectives of educators on them. Design/methodology/approach Semi-structured interviews were conducted with 28 educators who were affiliated with 23 higher education institutions in ten Asian countries/regions. The interviews covered information about the teaching innovations of the participants’ institutions, the characteristics of the innovative practices and the participants’ views on them. The relationships between the characteristics of institutions and their teaching innovations were also examined. Findings The results showed that the teaching innovations included two main categories, namely, those which involved the use of advanced technologies and those which did not. The innovations that involved the use of advanced technologies were mainly from larger institutions, while the other category was mainly from smaller ones and had been practised for less than 1.5 years. Differences were also identified between the two categories in terms of the aims and importance of innovations, innovative features, the evaluation of innovations and improvements needed for them. Originality/value The results highlighted that technology is only one of the many aspects of teaching innovations, which is different from the view prevailing in the literature. They also suggested that differences in the scale of institutions (in terms of number of students) possibly influences the kind of teaching innovations adopted.

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