University budgeting: internal versus external transparency

2020 ◽  
Vol 17 (4) ◽  
pp. 589-617
Author(s):  
Maria C. Conesa Carril ◽  
Nieves Gómez Aguilar ◽  
Manuel Larrán Jorge

Purpose The analysis intends to clarify whether higher education institutions place as much value on internal transparency as on external transparency. This study aims to analyze the university budgeting process as a reflection of internal transparency. It also aims to identify the weaknesses of the budgeting process regarding transparency in order to improve decision-making. Design/methodology/approach A case study that applies mixed methods – documentary analysis, observations and interviews – has been conducted. To study internal transparency, the model of three levels of transparency of Biondi and Lapsley (2014) has been applied to the budgeting process of a university. Then, the results have been compared to the external transparency of this institution. Findings While external transparency is achieved, internal transparency in the budgeting process is far from optimal in the case of study. An improvement in transparency of the budget process can promote the engagement of stakeholders in the process and achieve better governance. Research limitations/implications The general inductive approach is not as strong as other approaches in the area of theory or model development. However, it does provide a simple approach for deriving findings linked to this research’s questions. Practical implications Trust issues and external accountability appear to be more relevant than internal transparency for universities. However, improving the three levels of transparency along the budgeting process could motivate collegiate members to reinforce accountability, as it requires them to effectively communicate their actions and decisions to their represented. Originality/value This paper seeks to situate transparency as an attribute of university governance, contributing to the scarce literature on transparency, internal and external, in the university. The study compares the approach of this university to external transparency – which relates to accountability – with internal transparency – a concept that links to corporate governance. This study uses the novel lens of Biondi and Lapsley model (2014) to study internal transparency, focussing on university budgeting as a key management tool.

2018 ◽  
Vol 19 (1) ◽  
pp. 112-134 ◽  
Author(s):  
Gulbakhyt Sultanova ◽  
Serik Svyatov ◽  
Nurzhan Ussenbayev

Purpose The purpose of this paper is to measure individual intellectual capital (IC) of academic staff as well as to test its impact on the employability readiness of future graduates and the reduction of the discrepancy between competencies developed and grades obtained with the help of two indicators, i.e. intellectual capital indicator (ICI) and employability readiness indicator (ERI). While ICI measures the level of a teacher’s competencies to be transmitted in the education process, ERI measures the level of a student’s competencies developed after completing relevant courses. Design/methodology/approach This is an empirical research carried out in the form of a case study. Regression model is applied to find the influence of ICI on ERI. The minimisation problem is set with relevant constraints to decrease the discrepancy between ERI and traditional grade point average (GPA). Findings The data were collected at one Kazakh university and from experts from academia and industry by means of documentary analysis, specialised tests and structured interviews. The direct impact of ICI on ERI is confirmed and the optimal level of ICI that permits an effective decrease in the discrepancy between ERI and GPA is identified. Research limitations/implications A longitudinal study covering more programmes is necessary to draw conclusions concerning causality. The application of ICI as a university’s management tool is shown. Originality/value The novelty of this study lies in providing a consistent and simple approach for calculating a teacher’s IC and its impact on a student’s employability readiness.


2017 ◽  
Vol 12 (1) ◽  
pp. 87-102 ◽  
Author(s):  
Mário Franco ◽  
Heiko Haase

Purpose From a resource-based perspective, the purpose of this paper is to analyse the key success factors underlying inter-organisational partnerships in the university sport sector. Design/methodology/approach To attain this objective, the paper uses a qualitative approach, performing an exploratory case study in a Portuguese higher education institution. Four interviews with key informants and documentary analysis served for data collection. Findings Based on the case evidence, five generic success factors emerged: relationships, partner selection, complementarity, sporting performance and organisation, which are likely to determine the success of partnerships in the field of university sport. Practical implications University sport managers and other actors in the field should bear the major success factors in mind when taking strategic decisions. Specifically, relational capital and the complementarity of resources seem to be important in initiating and managing sport partnerships. Originality/value This exploratory study contributes to advancing knowledge of inter-organisational partnerships in a particular area: sport in higher education. More precisely, this research outlines which success factors are relevant in sport partnerships and deserve further investigation with other research designs.


2020 ◽  
Vol 17 (1) ◽  
pp. 51-81 ◽  
Author(s):  
Evgenii Aleksandrov

Purpose This paper aims to investigate the unfolding dynamics and evolving processes relating to the formation of accounting tools by university actors. It answers the research questions: How do individual actors engage in the formation of new accounting tools during university hybridisation? Specifically, what forms of reflexivity do these actors display in various phases of university hybridisation? Design/methodology/approach This is a longitudinal case study of the development of new accounting tools in one Russian technical university from 2010 to 2016. It is based on an institutional work perspective, involving 29 interviews, documentary analysis, and observations of internal meetings relating to new accounting tools’ formation. Findings The findings show that academics themselves were gradually engaged in the marginalisation of academic demands in university governance in favour of managerialism via accounting. Nevertheless, the role of accounting morphed over time from a dysfunctional and negative carrier of managerial ideology and its domination, to what could arguably be considered a mediation device between academic and managerial demands. These dynamic processes and the role of accounting within them are explained by the constant challenge stemming from the involvement of several groups of actors in institutional work, which is often unpredictable and fluid due to the intricate play of plural reflexivities and actors’ identities during university hybridisation. Originality/value This paper advances the field by showing that the engagement and reflexivity of academics in the formation of accounting tools is not a “panacea” to deal with hybridisation within universities. The results highlight several obstacles, including variation in the reflexive capacities of actors within the university, leading to a reflexivity lag and reflexivity trap.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rayana Jaafar ◽  
Vijay Pereira ◽  
Samer S. Saab ◽  
Abdul-Nasser El-Kassar

PurposeWith over 3,000 academic journals in the fields of Business and Economics, most academics face a hard time selecting an adequate journal to submit their work to. In today's demanding academic environment and with the presence of different journal ranking lists (JRLs), the selection becomes more difficult when considering employment, promotion and funding. The purpose of this paper is to explore key differences among multiple JRLs pertinent to the latter common objectives. An extensive analysis is conducted to compare the content of journals in the Australian Business Deans Council (ABDC) Journal Quality list, Scopus and Web of Science (WoS) in the fields of Business and Economics. Then, a case of a university with medium research output is considered where scholarly performance evaluation is based on the ABDC Journal Quality List.Design/methodology/approachAfter ranking journals in the fields of Business and Economics based on SCImago Journal Rank (SJR) indicator, JCR's Journal Impact Factor (JIF) and JCR's Eigenfactor (EF), a methodology is proposed to categorize journals in the three JRLs into the same categorization adopted by ABDC. The latter establishes a way to compare the four JRLs under consideration and serves as a basis to compare and analyze the content of journals in the ABDC Journal Quality list, Scopus and WoS. As a proxy impact metric, a normalized citation count is associated with each article based on Google Scholar. The publications of the considered university are then evaluated from the perspective of the four JRLs in terms of citation-based impact and quality while considering the exposure to popular world university ranking tables.FindingsFor journals classified under fourth tier by ABDC, over 53 and 59% are not indexed by Scopus and WoS, respectively. In this case study, over 42% of the publications appear in journals that are not listed in JCR despite the fact that over 94% of them are listed by the SJR list. Generally, publications that appear in journals listed by JCR achieve, on a yearly average, significantly higher citation rates when compared to those that appear in journals listed in ABDC and SJR Lists.Originality/valueA four-tier mapping is proposed for consistent comparison among JRLs. Normalized citation count associated with each article based on Google Scholar is employed for evaluation. The findings provide recommendations for scholars, administrators and global universities, including Euro-Med Universities, on which JRL can be more influential for both faculty development and positioning of the university.


2014 ◽  
Vol 15 (1/2) ◽  
pp. 32-40 ◽  
Author(s):  
Ian Hall ◽  
Jessica Stephens ◽  
Sarah Kennedy

Purpose – The University of York Library, part of its Information Directorate, has successfully run an annual user survey using LibQUAL+ since 2008. The tool has proven invaluable in understanding user needs and measuring improvements. The ability to benchmark performance has been well received by university senior managers. Following this positive experience, the Directorate piloted the TechQual+ survey to assess its technology services. TechQual+ is a total market-survey tool developed on the same principles as LibQUAL+. York was the first university in the UK to do this. The purpose of this paper is to reflect upon the experience and its relevance to information services. Design/methodology/approach – A team was established to co-ordinate the distribution of the survey, which was e-mailed to all university members. The survey was conducted over a period of three weeks in December 2011 using their web-based tool. The team worked with the survey providers to make amendments in order to comply with UK Data Protection legislation. Findings – The TechQual+ tool provided a rich set of data on the IT needs of University of York students and staff, including a wealth of comments. As the first use of the tool in the UK, a number of outcomes arose from the pilot: methods for running the survey in order to meet UK data protection requirements; feedback on the tool itself, with some questions not understood from a UK context; a rich set of results data, with some similarities (and several differences) to those available through LibQUAL+. Originality/value – The paper presents the first application of the TechQual+ survey in UK and discusses the issues faced when implementing it in a UK context. The case study will be of interest to libraries or converged services interested in assessing their IT provision.


2018 ◽  
Vol 39 (3/4) ◽  
pp. 154-165 ◽  
Author(s):  
Scott Walter

Purpose The purpose of this paper is to explore ways in which “library value” may be communicated in a university setting through more effective engagement with strategic planning and a broader array of campus partners. Design/methodology/approach This paper presents a case study of an academic library in which alignment with the university mission and strategic plan and alignment of library assessment efforts with the broader culture of assessment at the university have resulted in positive gains for the library in terms of campus engagement and recognition of library value. Findings This paper provides insights into successful strategies for improved communication of library value to senior leadership, new investment in library facilities, and enhanced opportunities for collaboration across the university on strategic initiatives including student success, innovation in teaching and scholarship, and community engagement. Originality/value This paper provides library leaders with new approaches to engagement with campus partners and senior academic leadership in promoting the library as a strategic resource worthy of investment in the twenty-first century.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
James Calleja ◽  
Patrick Camilleri

PurposeThe research reported in this paper brings forth the experiences of three teachers working in different schools. These teachers learned about lesson study through a course offered at the University of Malta while, at the same time, leading a lesson study with colleagues at their school. With the COVID-19 outbreak, these teachers had, out of necessity, to adopt and accommodate for their lesson study to an exclusive online approach. This paper, hence, focuses on teachers' learning as they shifted their lesson study online.Design/methodology/approachThis paper presents a case study that delves into the experiences and perceptual insights that these teachers manifested in shifting to an exclusive online lesson study situation. Data collection is derived from a focus group discussion, teacher reflective entries and detailed reports documenting the lesson study process and experiences. Employing technological frames as the theoretical lens, a description-analysis-interpretation approach was employed to analyse and interpret reflections and grounded experiential perceptions that the respondents disclosed during their lesson study journey.FindingsNotwithstanding their initial discerned sense of loss and unpreparedness of being constrained to migrate lesson study to exclusive online means, teachers eventually recognised that digitally mediated collaborative practices enhanced self-reflection about the lesson study process. Therefore, the extraordinary situation that the teachers in this study experienced not only disrupted their modus operandi but also allowed them to discern new opportunities for learning about digital technology use in lesson study.Practical implicationsDisruption, brought about by unforeseen circumstances, takes teachers and professional development facilitators out of their comfort zones, invariably helping them grow out of their limitations and rethink lesson study practices.Originality/valueIntentionally driven disruptions prompt teachers to resolve their dissatisfactory situations by thinking out of the box, eventually helping them to improve their professional practices.


2021 ◽  
Vol 22 (3) ◽  
pp. 497-515
Author(s):  
Vanessa R. Levesque ◽  
Cameron P. Wake

Purpose The purpose of this study is to examine how the process of creating and implementing sustainability competencies across a university illuminate dynamics of organizational change. The push to advance education for sustainable development in higher education will likely require transformation of existing policies and practices. A set of shared sustainability competencies could guide the integration of sustainability throughout an institution. Design/methodology/approach This paper reports on a case study of one US university, the University of New Hampshire (UNH) that developed institutional-level sustainability competencies. The process used to create and implement sustainability competencies is outlined, and key factors that influenced the associated organizational change are identified. Findings Very few US universities have institutional-level sustainability competencies. At UNH, drivers of organizational change such as overcoming disciplinary boundaries, developing a common vision and working from the bottom-up enabled the creation of institutional sustainability competencies, but the same processes were not enough to drive deeper implementation of the competencies. Originality/value This paper not only identifies the context-specific drivers of the development of institutional sustainability competencies, but also identifies universal themes that can be applied to other institutions embarking on a similar process. Additionally, this paper serves as a foundation for future research exploring how the process of creating institutional sustainability competencies may be linked to how effective they are in shaping subsequent sustainability education.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ana Clara Carvalho Tourinho ◽  
Sabrina Andrade Barbosa ◽  
Özgür Göçer ◽  
Klaus Chaves Alberto

PurposeUsing the campus of a Brazilian university as case study, this research aims to identify which aspects of the outdoor spaces are the most significant in attracting people.Design/methodology/approachThis research relies on the application of different post-occupancy evaluation (POE) methods, including user tracking, behavioural mapping and questionnaires, on one plateau of the campus.FindingsThree group of aspects (socialization, proximity and infrastructure) were identified as key elements in explaining the impact of the campus physical characteristics on users’ behaviour. The results indicate that having characteristics of at least one group of aspects in those spaces can guarantee their vitality and, if there is presence of attributes of more than one group, liveliness can be increased.Research limitations/implicationsFurther studies should be conducted on an entire campus to identify other spatial elements in the three groups.Practical implicationsThis research contributes to the planning of future campuses and to solutions to the existed ones, indicating the most relevant spatial characteristics to be considered. Additionally, the combination of different methods may be useful to future research.Originality/valueMost of the investigations on the university campuses focus on the buildings, and little research has investigated the outdoor spaces, although they play a critical role in learning and academic life, where people establish social, cultural and personal relationships. In addition, studies using several POE allowed a consistent and complete diagnostic about the aspects of the campus, giving recommendations for future projects.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lwando Mdleleni

Purpose This paper aims to explore the role of university in promoting, generating and sustaining social innovation (SI). It aimed to understand how higher education institutions have extended their contribution beyond the traditional function of teaching and research to perform in socio-economic problem-solving. It looks at the kinds of contributions which universities potentially make to SI processes, and the effects that this has on the direction and magnitude of SI, and by implication social development. This was done by drawing lessons from a SI project that the University of the Western Cape has been involved in, i.e. Zenzeleni Networks Project. Design/methodology/approach To address the research question with this framework, the author adopted an exploratory research design using a case study. This research is qualitative, exploratory and descriptive, based on a case study built with secondary data. Findings This paper submits that universities can potentially function as key role players in promoting SI initiatives and fostering social transformations. Universities contribute with different kinds of resources and inputs to foster new SI ideas. Originality/value The paper suggests that socially innovative university projects may contribute to community social sustainability maintaining social cohesion by increasing social capital and providing resources for the empowerment of the marginalised communities. In so doing, they contribute to overcome social exclusion and promote more sustainable forms of development at community level. More research is needed on how universities can build community networks with local community partners, who can use the insights of academic research to replicate interventions and move to scale.


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