Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hafiez Sofyani ◽  
Haslida Abu Hasan ◽  
Zakiah Saleh
Keyword(s):  
Higher Education ◽  
Internal Control ◽  
Higher Education Institutions ◽  
Positive Contribution ◽  
Structured Interviews ◽  
Content Type ◽  
Internal Auditors ◽  
Governance Practices ◽  
Control Implementation ◽  
Fraud Mitigation

Purpose This study aims to investigate internal control (IC) implementation in higher education institutions (HEIs). This study also explores determinants, obstacles and contributions of IC implementation within HEIs. Design/methodology/approach The study uses a qualitative research method by conducting semi-structured interviews with internal auditors of HEIs. Findings This study found a difference of IC among all HEIs in terms of design. IC implementation is perceived to have a positive contribution to accountability enhancement and fraud mitigation. Several determinants and obstacles faced by HEIs in implementing IC are presented in the paper. Practical implications The IC has to be operated effectively to achieve its benefit. However, not all HEIs implement IC properly. Originality/value This paper is a pioneer study that raises IC implementation in HEIs and its role in governance practices and corruption mitigation.

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.

Prioritised challenges and critical success factors for delivering quality education in Malaysian private higher education institutions

2019 ◽  
Vol 27 (4) ◽  
pp. 465-492
Author(s):  
Azilah Anis ◽  
Rafikul Islam
Keyword(s):  
Higher Education ◽  
Hierarchical Model ◽  
Critical Success Factors ◽  
Success Factors ◽  
Higher Education Institutions ◽  
Quality Education ◽  
Private Higher Education ◽  
Structured Interviews ◽  
Content Type ◽  
Critical Success

Purpose The purpose of this paper is to develop a hierarchical model to rank the challenges faced by the private Malaysian higher education institutions (HEIs) in the provision of quality education and subsequently their corresponding critical success factors (CSFs) to address those challenges. Design/methodology/approach A sequential mix method was adopted in this study. Semi-structured interviews with 29 participants were initially conducted to identify the challenges and CSFs. This was followed by a questionnaire survey involving 158 respondents to prioritise the identified findings. Thematic analysis was conducted in the qualitative stage, uncovering the challenges and their corresponding CSFs. Data for both stages were accumulated from internal and external stakeholders of Malaysian private HEIs. Finally, the four stages of the analytic hierarchy process (AHP) were applied to rank the challenges and CSFs. Findings The qualitative stage identified eight challenges, i.e. “academics”, “facilities”, “students”, “programmes and curriculum”, “competition”, “accreditation”, “finance” and “research” together with their corresponding CSFs. The AHP enables the ranking of these challenges. “Finance” has been found to be the most crucial challenge and “high competency in managing the institution’s finance” as the most important CSF to address this challenge. Research limitations/implications As the study restricted its focus on Malaysian private HEIs, the results may not be generalised for public HEIs and foreign private HEIs operating in Malaysia. Originality/value The hierarchical model developed in this study is deemed important for implementation to resolve the prioritised challenges. It spells out the specific areas in which the resources of Malaysian private HEIs need to be prudently disbursed and properly managed.

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.

Effective strategies for enhancing waste management at university campuses

2017 ◽  
Vol 18 (7) ◽  
pp. 1123-1141 ◽  
Author(s):  
Kianoosh Ebrahimi ◽  
Leslie A. North
Keyword(s):  
Higher Education ◽  
Waste Management ◽  
Key Management ◽  
Higher Education Institutions ◽  
Management Strategies ◽  
Policy Instruments ◽  
Structured Interviews ◽  
Content Type ◽  
Zero Waste ◽  
The Usa

Purpose The purpose of this study is to identify and assess the waste management strategies that should be priorities for higher education institutions. The role of policy instruments (i.e. purchasing policies and recycling initiatives) in implementing sustainable zero-waste management programs at higher education institutions was investigated through comparison of American top-level and Western Kentucky University (WKU) benchmark universities. Design/methodology/approach Waste minimization-oriented policy instruments implemented at American top-level and WKU benchmark universities were analyzed through policy evaluation techniques. Digital surveys were distributed to sustainability coordinators at WKU benchmark and top-level universities. Semi-structured interviews were conducted with survey participants. Findings It is important to identify well-defined temporal periods with goals and allocated tasks for direct and indirect stakeholders. Time periods should include planning for readiness programs and infrastructural needs, along with performing comprehensive waste characterization studies. As the waste program matures, the creation of integrated waste management policies with specific responsibilities for all stakeholders and departments will be required. Research limitations/implications The sampling of universities evaluated in this research is not representative of all universities in the USA or internationally, as they can vary widely. Yet, general waste management trends applicable to most universities can be gleaned from this research. Practical implications Widely varying zero-waste strategies are readily implemented at universities. A holistic review of successful waste management plans highlights key management approaches that should be included in all plans to ensure their success. Originality/value This study is one of the first of its kind to holistically evaluate policy factors influencing effective zero-waste management at higher education institutions.

scholarly journals Academics’ e-learning adoption in higher education institutions: a matter of trust

2016 ◽  
Vol 23 (5) ◽  
pp. 299-331 ◽  
Author(s):  
Jorge Tiago Martins ◽  
Miguel Baptista Nunes
Keyword(s):  
Higher Education ◽  
Grounded Theory ◽  
Higher Education Institutions ◽  
Sense Of Self ◽  
Comparative Method ◽  
Structured Interviews ◽  
Content Type ◽  
Self Worth ◽  
E Learning ◽  
Analyse Data

Purpose This paper aims to examine how academics enact trust in e-learning through an inductive identification of perceived risks and enablers involved in e-learning adoption, in the context of higher education institutions (HEIs). Design/methodology/approach Grounded Theory was the methodology used to systematically analyse data collected in semi-structured interviews with 62 academics. Data analysis followed the constant comparative method and its three-staged coding approach: open, axial and selective coding. Findings The resulting trajectory of trust factors is presented in a Grounded Theory narrative where individual change and integration through shared collective understanding and institutionalisation are discussed as stages leading to the overcoming of e-learning adoption barriers. Originality/value The paper proposes that the interplay between institutionalism and individualism has implications in the success or failure of strategies for the adoption of e-learning in HEIs, as perceived by academics. In practical terms, this points to the need for close attention to contextually sensitive trust-building mechanisms that promote the balance between academics’ commitments, values and sense of self-worth and centrally planned policy, rules, resources and exhortations that enable action.

scholarly journals Provision of education for sustainability development and sustainability literacy in business programs in three higher education institutions in Brazil, Colombia and Peru

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Melissa Franchini Cavalcanti-Bandos ◽  
Silvia Quispe-Prieto ◽  
Alberto Paucar-Caceres ◽  
Toni Burrowes-Cromwel ◽  
Héctor Heraldo Rojas-Jiménez
Keyword(s):  
Higher Education ◽  
Sustainable Development ◽  
Latin American ◽  
Higher Education Institutions ◽  
Education For Sustainability ◽  
Structured Interviews ◽  
Content Type ◽  
Business Programs ◽  
Sustainability Literacy ◽  
The Usa

Purpose This paper aims to report on the status and the development of education for sustainable development (ESD) and sustainability literacy (SL) in three Latin American (LA) higher education institutions (HEIs) business programs in Peru, Brazil and Colombia. The paper examines institutional efforts to both introduce and implement ESD curricula and provide SL. Design/methodology/approach The methods used in this paper included reviews of university Web pages and course materials. Structured interviews were also conducted with program leaders, to examine the level of ESD, as input affecting the business programs curricula of the universities concerned. Findings Initial findings suggest that, in the three HEIs surveyed, there is still a tendency to talk about issues related to ESD but actions that confirm this interest are not sufficiently advanced. The authors surveys a sample of business programs curricula and interviewed its leaders and a mixed and dated picture emerged. When compared to other regions particularly the USA and Europe, the findings show that the HEIs surveyed still have not developed enough work to distinguish conceptually between sustainable development, ESD and SL making the embedment of these concepts in the curriculum not fully developed. Originality/value In LA HEIs, the ESD message seems to be slowly taking ground, equipping HEIs to respond to SL concerns. Implementation and practice in some HEIs are still at an embryonic and conceptually confused stage with regard to LA HEIs SL. This paper sheds light to help ESD delivery. It offers some strategies for moving on from this inception phase to a more structured SL provision and ESD outlook.

Performance management systems in Lebanese private higher education institutions: design and implementation challenges

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hussein Al Jardali ◽  
Nada Khaddage-Soboh ◽  
Mohammad Abbas ◽  
Nour Al Mawed
Keyword(s):  
Higher Education ◽  
Organizational Performance ◽  
Performance Management ◽  
Balanced Scorecard ◽  
Higher Education Institutions ◽  
Theoretical Models ◽  
Private Higher Education ◽  
Structured Interviews ◽  
Content Type ◽  
Private Higher Education Institutions

PurposeThe purpose of this study is at creating a performance management system template based on the Balanced Scorecard (BSC) framework, which could lead the scorecard to function properly at Arts, Sciences and Technology University in Lebanon (AUL) and, as assumed, in other Lebanese private higher educational institutions.Design/methodology/approachThis study compares existing theoretical models applied in private higher education institutions (HEIs) in Lebanon. It adopts inductive approach with semi-structured interviews that helped the authors understand the way BSC is implemented in the private Lebanese institutions.FindingsThis study suggested a customizable BSC to be used at AUL and other Lebanese private HEIs to enhance and calibrate their organizational performance.Originality/valueMany researchers have investigated the use of Robert Kaplan and David Norton's BSC in various types of organizations, but there was no specific study describing the Lebanese higher education system. This study investigates the use of the BSC framework in Lebanese private HEIs taking Arts, Science and Technology University in Lebanon (AUL) as a sample. Moreover, this study also adapted a BSC model to the case of a private HEI, which extends the current body of literature related to the use, implementation and adaptation of the BSC.

From Big Data to Big Impact: analytics for teaching and learning in higher education

2017 ◽  
Vol 49 (7/8) ◽  
pp. 321-328 ◽  
Author(s):  
Sushil S. Chaurasia ◽  
Anna Frieda Rosin
Keyword(s):  
Higher Education ◽  
Big Data ◽  
Qualitative Methodology ◽  
Predictive Analytics ◽  
Risk Mitigation ◽  
Higher Education Institutions ◽  
Data Availability ◽  
Research Approach ◽  
Structured Interviews ◽  
Content Type

Purpose The purpose of this paper is to examine the applicability of Big Data in higher education institutions. Design/methodology/approach A qualitative research approach using semi-structured interviews was employed to get insights from 23 experts from the Indian higher education sector. Respondents included higher education specialists from information technology, administration and academicians from public and private funded institutions. Findings Based on competitive advantage and data complexity, four major application areas were identified for the use of Big Data in higher education. These application areas are reporting and compliance; analysis and visualization; security and risk mitigation; and predictive analytics. Research limitations/implications Qualitative methodology is suitable to explain constructs and relationships between constructs, but it does not explain the magnitude of the relationships. The lack of Big Data experts in higher education constrained the ability of this research by leading to repeated themes. Finally, including participants from other countries would have assisted further in generalizing the findings. Originality/value As both interest and reluctance persists about Big Data, it calls for the application across industries and cost-benefit analyses. A number of researchers have studied the use of Big Data in various fields associated with the applicability, the data availability, the cost, the competence, the privacy, the relevance and the ownership. Very few publications explicitly address the integrative use of Big Data in higher education. So the current study examines the applicability of Big Data analytics in higher education institutions.

scholarly journals Knowledge management in higher education institutions: enablers and barriers in Mauritius

2017 ◽  
Vol 24 (5) ◽  
pp. 366-377 ◽  
Author(s):  
Poonam Veer Ramjeawon ◽  
Jennifer Rowley
Keyword(s):  
Higher Education ◽  
Knowledge Management ◽  
Knowledge Sharing ◽  
Knowledge Creation ◽  
Higher Education Institutions ◽  
Academic Staff ◽  
Education Sector ◽  
Structured Interviews ◽  
Enabling Factors ◽  
Content Type

Purpose The purpose of this study is to contribute to research on knowledge management in higher education institutions (HEIs), by studying the enablers and barriers to knowledge management in a country with a developing higher education sector, Mauritius. Design/methodology/approach Semi-structured interviews were conducted with senior staff in the main public and private HEIs in Mauritius. Questions focused on knowledge management, including relevant barriers and enabling factors to knowledge creation, knowledge sharing and knowledge transfer. Findings Although participants were able to discuss knowledge management, none of the universities had a knowledge management strategy. Moreover, more barriers than enablers to knowledge management were identified. Barriers included: a lack of policies and reward mechanisms, resources, data, funding and time for research, coupled with frequent leadership changes, a lack of a knowledge-sharing culture and research repositories and weak industry–academia linkages. Enablers were perceived to be: qualified and experienced academic staff in public HEIs, information technology (IT) infrastructure and library/digital library and some incentives for knowledge creation and transfer. Originality/value Previous research on knowledge management in universities has focused on countries with a relatively well-developed higher education sector. This research contributes by focusing on the perceived barriers and enablers to knowledge management in a country with a small and developing higher education sector.

Information cultures and strategies for coping with information overload: case of Estonian higher education institutions

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Liia Lauri ◽  
Sirje Virkus ◽  
Mati Heidmets
Keyword(s):  
Higher Education ◽  
Information Overload ◽  
Higher Education Institutions ◽  
Structured Interviews ◽  
Information Culture ◽  
Content Type ◽  
Informal Information ◽  
Group Interviews ◽  
Types Of Information ◽  
Constant Comparative Analysis

PurposeThis paper focuses on the links between information culture and the perception of the information overload on the example of higher education institutions in Estonia. The aim of this study is to understand how different types of information culture affect coping with information overload.Design/methodology/approachTwo focus-group interviews with 14 participants and 17 semi-structured interviews with representatives of four HEIs were conducted. First, the questions on the values, norms and assumptions as well as information related practices were discussed to assess the dominant components of the information culture. Second, the perception of information overload was explored. Further, the strategies for coping with information overload were examined. Constant comparative analysis was used to analyse the interview data.FindingsThe results of the study suggest that the construct of information culture is valuable in understanding information environments and their relation to the perception of information overload. The participants representing the open information culture prefer informal information sharing and are more vulnerable to perceive information overload than the participants representing the integrated information culture. Organisational information management is the key to effective coping with information overload.Originality/valueThe current study sheds light on the perception of information overload in connection with information culture.

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