scholarly journals Integrated reporting in higher education: insights from Scotland, Northern Ireland and Wales

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mahalaximi Adhikariparajuli ◽  
Abeer Hassan ◽  
Mary Fletcher ◽  
Ahmed A. Elamer
Keyword(s):  
Higher Education ◽  
Northern Ireland ◽  
Design Methodology ◽  
Integrated Reporting ◽  
Effective Mechanism ◽  
Content Type ◽  
Educational Thought ◽  
Internal Process ◽  
International Integrated Reporting Council ◽  
Practical Implications

Purpose This paper aims to examine the level of disclosure on content elements of integrated reporting (IR) in Scotland, Northern Ireland and Wales higher education institutions (HEIs). The authors suggest that integrated thinking is an internal process that organizations can follow to increase the level of disclosure on IR that can be used as an effective mechanism to enhance accountability with stakeholders. Design/methodology/approach International Integrated Reporting Council (IIRC) guidelines and content analysis are used to analyze IR content elements in HEI reports from 2014-2016. Findings The results indicate a significant increase in the trend and extent of IR content elements. The HEI-specific characteristics examined, such as establishment of HEI; adoption of IR framework and governing board size are all statistically and positively associated with IR content elements disclosure. This paper introduces signalling theory to explore the idea that appropriate communication via integrated thinking can close the gap between the organization and its stakeholders via increased level of disclosure on IR content elements. Practical implications The results will assist policymakers and regulators to assess the benefits of voluntary implementation of IR at HEIs and evaluate possible mandatory implementation of IIRC guidelines. Second, the findings can assist managers of institutions interested in implementing IR. Social implications This study recommends universities to explicitly address IR issues in reporting, as this will increase their impact as leaders of educational thought in addition to their roles as partners, advisors, counselors and assessors. Originality/value This study explores whether HEIs in Scotland, Northern Ireland and Wales provide disclosure on IIRC content elements as a reflection of integrated thinking and whether the connectivity and interdependence between different departments will help to signal to stakeholders how HEIs create value for society.

Readability of integrated reports: an exploratory global study

2019 ◽  
Vol 32 (5) ◽  
pp. 1532-1557
Author(s):  
Gerard William Stone ◽  
Sumit Lodhia
Keyword(s):  
Design Methodology ◽  
Large Scale ◽  
Scale Analysis ◽  
Integrated Reporting ◽  
Content Type ◽  
Corporate Reporting ◽  
Large Scale Analysis ◽  
Accessible Information ◽  
International Integrated Reporting Council ◽  
Practical Implications

Purpose A goal of integrated reporting (IR) under the International Integrated Reporting Council (IIRC)’s leadership is to provide clearly written, comprehensible and accessible information. In light of this objective, the purpose of this paper is to explore the readability and accessibility of integrated reports, an issue magnified by the IIRC’s continual commitment to clear and readable report language, and its intention for IR to become the corporate reporting norm. Design/methodology/approach In a whole text software facilitated analysis, the study utilises readability measures and supplementary measures of reader accessibility in a multi-year analysis of a large sample of global integrated reports sourced from the IIRC examples database. Findings The findings highlight the low readability of analysed integrated reports and indicate that readability is not improving. The supplementary measures suggest sub-optimal use of visual communication forms and overuse of structural presentation techniques which may contribute to reader accessibility of the analysed reports. Research limitations/implications The study extends readability analysis to an emerging corporate reporting phenomenon and its findings contribute to the growing IR literature. The study applies supplementary measures of reader accessibility which advance the methods available to assess the communication efficacy of integrated and other corporate reports. Practical implications The analysis of the readability and accessibility of integrated reports in the study indicates that the IIRC’s goal of clear, comprehensible and accessible reporting is not reflected by reporters’ practices. This has implications for the IIRC, reporting organisations, report readers and regulators. Originality/value The study represents the first large-scale analysis of the readability and accessibility of global integrated reports.

Embedding employability within higher education for the profession of policing

2019 ◽  
Vol 9 (3) ◽  
pp. 319-328
Author(s):  
Ian Pepper ◽  
Ruth McGrath
Keyword(s):  
Higher Education ◽  
Design Methodology ◽  
Research Study ◽  
Longitudinal Research ◽  
Evidence Base ◽  
Content Type ◽  
Educational Provision ◽  
Professional Body ◽  
The Impact ◽  
Practical Implications

Purpose The purpose of this paper is to evaluate the impact of an employability module, the College of Policing Certificate in Knowledge of Policing (CKP), on students’ career aspirations, their confidence and wish to join the police along with the appropriateness of the module. This will inform the implementation of employability as part of the College of Policing-managed Police Education Qualifications Framework (PEQF). Design/methodology/approach A three-year longitudinal research study used mixed methods across four points in time to evaluate the impact on students studying the employability module. Findings The research suggests that the employability-focussed CKP was useful as an introduction to policing, it developed interest in the police and enhanced the confidence of learners applying to join. Lessons learnt from the CKP should be considered during the implementation of the PEQF. Research limitations/implications The ability to generalise findings across different groups is limited as other influences may impact on a learner’s confidence and employability. However, the implications for the PEQF curriculum are worthy of consideration. Practical implications As the police service moves towards standardised higher educational provision and evolution of policing as a profession, lessons can be learnt from the CKP with regards to the future employability of graduates. Originality/value Enhancing the employability evidence base, focussing on policing, the research identified aspects which may impact on graduates completing a degree mapped to the PEQF. The research is therefore of value to higher education and the professional body for policing.

Serious games: leverage for knowledge management

2014 ◽  
Vol 26 (3) ◽  
pp. 235-252 ◽  
Author(s):  
Caroline Bayart ◽  
Sandra Bertezene ◽  
David Vallat ◽  
Jacques Martin
Keyword(s):  
Higher Education ◽  
Knowledge Acquisition ◽  
Serious Games ◽  
Design Methodology ◽  
Management Competencies ◽  
Content Type ◽  
Exploratory Investigation ◽  
Practical Implications ◽  
Research Show ◽  
Significant Factors

Purpose – The purpose of this paper is to investigate if the use of “serious games” with students can improve their knowledge acquisition and their academic performance. Design/methodology/approach – The research is an exploratory investigation resorting to the use of a serious game to evaluate the evolution of the students’ competencies in project management, through questionnaires processed using a structural “learning model.” Findings – This research shows indeed that the use of “serious games” improves the knowledge acquisition and management competencies of the students with the evidencing of significant factors contributing to this improvement. Practical implications – The findings of this research show that serious games can be an effective tool to be used in teaching students particularly as traditional methods are less and less accepted by today's students. Originality/value – Although the use of games is not something new in education, it is still limited in teaching practices in higher education. This experiment can help lecturers and trainers to resort to them in their pedagogy and to conceive them according to variables that can enhance their effectiveness.

Nine emerging student needs

2017 ◽  
Vol 25 (3) ◽  
pp. 181-189 ◽  
Author(s):  
Andrew Hines ◽  
Alexandra Whittington
Keyword(s):  
Higher Education ◽  
Design Methodology ◽  
Institutions Of Higher Education ◽  
Student Life ◽  
Student Needs ◽  
Content Type ◽  
World Cafe ◽  
The Future ◽  
The University ◽  
Practical Implications

Purpose A research project exploring emerging student needs explored six aspects of student life: living, learning, working, playing, connecting and participating. Design/methodology/approach A modified version of the University of Houston’s “Framework Foresight” method was used to explore the future of six aspects of future student life. The resulting scenarios were analyzed for their implications, including the use of the World Café technique, and ultimately led to the identification of nine emerging student needs. Findings Nine specific emerging needs of future students could be used strategically by institutions of higher education to guide and inform planning and to generate innovative ideas for university offerings. Specific examples of offerings that would meet the projected future needs are recommended. Research limitations/implications In terms of research limitations, the paper is focused on the needs of students and does not purport to be an exhaustive analysis of all of the issues influencing higher education. It views the future of higher education through the lens of students and their emerging needs. Practical implications The paper is intended for educators, researchers and administrators to provide insight on how the needs of students, their key customers, are evolving. Originality/value This piece explores student life in its totality as way to more accurately identify student needs in the future.

Spaces of performance: a storytelling approach to learning in higher education

2018 ◽  
Vol 25 (6) ◽  
pp. 410-421 ◽  
Author(s):  
Kenneth Mølbjerg Jørgensen
Keyword(s):  
Higher Education ◽  
Learning Organization ◽  
Design Methodology ◽  
Theoretical Discussion ◽  
Content Type ◽  
Approach To Learning ◽  
Conditions For Learning ◽  
Research And Teaching ◽  
And Control ◽  
Practical Implications

Purpose The purpose of the paper is to provide a framework for reflecting on how different ways of configuring spaces in higher education (HE) condition the possibilities of learning. Second, the purpose is to construct a storytelling approach for the configuration of such spaces. Design/methodology/approach The paper’s conceptual purpose is achieved through a theoretical discussion of three concepts: performance, politics and storytelling. Findings Learning in HE needs reconsideration in terms of what kinds of learning are made possible through the discursive and material configuration of the spaces of research and teaching. In particular, the focus to some extent should move away from the management and control of learning toward what enables learning. Practical implications The literature on organizational learning and the learning organization comprise concepts, methods and tools that play different roles with regard to controlling, shaping and enabling learning. When the focus is on learning in HE, it is important to be aware of the tracks of learning these technologies enable. Social implications The interest in managing and controlling learning is often problematic in relation to the potential of HE to produce new and innovative forms of learning. Originality/value This paper introduces the term “spaces of performance,” which directs attention toward the material, discursive and relational conditions for learning. It also introduces a space of storytelling as a new principle for learning in HE.

Exploring the relationship between dispositions to think critically and sustainability concern in HESD

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kerry Shephard ◽  
Qudsia Kalsoom ◽  
Ritika Gupta ◽  
Lorenz Probst ◽  
Paul Gannon ◽  
...  
Keyword(s):  
Higher Education ◽  
Sustainable Development ◽  
Critical Thinking ◽  
New Zealand ◽  
Design Methodology ◽  
Educational Systems ◽  
Content Type ◽  
The Usa ◽  
The Relationship ◽  
Practical Implications

Purpose Higher education is uncertain which sustainability-related education targets should be sought and monitored. Accepting that something needs to be measurable to be systematically improved, the authors explored how measures relate to potential targets. This paper aims to focus on dispositions to think critically (active open-minded thinking and fair-minded thinking in appraising reasoning) as measures and explored how they related to sustainability concern as an indicative educational target. Design/methodology/approach This research included the development and testing of research instruments (scales) that explored dispositions to critical thinking and sustainability concern. Authors researched these instruments within their own correspondence groups and tested them with university students and staff in Pakistan, the USA, Austria, India and New Zealand. The authors also asked a range of contextualising questions. Findings Respondents’ disposition to aspects of active, open-minded thinking and fair-minded thinking do predict their concern about facets of sustainability but their strength of religious belief was an important factor in these relationships and in their measurement. Practical implications This research demonstrates the complexity of monitoring dispositions to think critically and sustainability concern in educational systems, particularly in circumstances where the roles of religious beliefs are of interest; and suggests ways to address this complexity. Originality/value This research integrates and expands discourses on ESD and on critical thinking in diverse disciplines and cultures. It investigates measurement approaches and targets that could help higher education institutions to educate for sustainable development and to monitor their progress, in ways that are compatible with their culture and values.

Integrated reporting and board characteristics: evidence from top Australian listed companies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohamed Omran ◽  
Dinesh Ramdhony ◽  
Oren Mooneeapen ◽  
Vishaka Nursimloo
Keyword(s):  
Firm Size ◽  
Gender Diversity ◽  
Listed Companies ◽  
Board Independence ◽  
Integrated Reporting ◽  
Growth Opportunities ◽  
Content Type ◽  
Board Characteristics ◽  
International Integrated Reporting Council ◽  
Practical Implications

PurposeDrawing upon agency theory, this study analyses the influence of board characteristics on integrated reporting (IR) for the top 50 companies listed on the Australian Securities Exchange (ASX50). Focus is placed on IR at the aggregate level as well as its separate components, namely Future Opportunities and Risks (FOPRI), Governance and Strategy (GOVSTR), Performance (PERF), Overview and Business Model (OBM) and General Preparation and Presentation (GPP).Design/methodology/approachA checklist is devised based on the IIRC (International Integrated Reporting Council) framework to track companies' disclosures for the period from 1st July 2014 to 30th June 2017. Regression analysis is used to investigate the determinants (board size, board independence, activity of the board, gender diversity, firm size, profitability and growth opportunities) of IR and its separate components.FindingsThe findings indicate a significant and positive effect of board independence on the aggregate IR index, FOPRI and GPP. A negative and significant association is found between activity of the board and both the aggregate IR index and its separate components, including GOVSTR, PERF and GPP. Additionally, the aggregate IR index is significantly related to firm size, profitability and growth opportunities.Research limitations/implicationsThe limited sample of 50 companies over three years is the main limitation of the study. The study suffers from an inherent limitation from the use of content analysis in assessing the level of IR. No checklist to measure the level of IR can be fully exhaustive. Furthermore, we focus on whether an item in the checklist is disclosed, using a dichotomous scale, thus ignoring the quality of information disclosed.Practical implicationsThe study has several practical implications. From a managerial perspective, it shows that having more board meetings harms the level of IR. The results can guide regulators, such as the Australian Securities and Investment Commission (ASIC) and the Australian Securities Exchange (ASX), when drafting new regulations/guidelines/listing rules. If regulators aim for a higher level of integration in the reports, they know which “triggers to pull” to attain their target. Our results can guide regulators to choose the appropriate trigger among various alternatives. For instance, if a higher level of integrated reporting is desired, size instead of profitability should be chosen. Finally, ASX listed companies can use our checklist as a scorecard for their self-assessment.Originality/valueThis research is the first to investigate IR by devising a checklist based on IIRC (2013) along with an additional GPP component in the ASX context. Using separate models to examine each component of the aggregate IR index is also unique to this study. The study also brings to the fore the role of gender-diverse boards in promoting IR. It reiterates the debate about imposing a quota for better gender representation on boards.

Proposal for sustainability action archetypes for higher education institutions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Francisco Elíseo Fernandes Sanches ◽  
Matheus Leite Campos ◽  
Luiz Eduardo Gaio ◽  
Marcio Marcelo Belli
Keyword(s):  
Higher Education ◽  
Design Methodology ◽  
Business Models ◽  
Scientific Literature ◽  
Higher Education Institutions ◽  
Sustainable Business ◽  
Content Type ◽  
Sustainable Business Models ◽  
The Subject ◽  
Practical Implications

Purpose Higher education institutions (HEIs) should assume their role as leaders in the search for a sustainable future. Consequently, such institutions need to incorporate sustainability into their activities. However, this needs to be done holistically and not with isolated and independent actions. Therefore, this study aims to develop a structure of sustainability action archetypes to help HEIs holistically incorporate sustainability in their strategies. Design/methodology/approach A systematic review of the literature was conducted focusing on the subject of sustainability in HEIs. Findings A structure of sustainability action archetypes for HEIs was proposed. Further, based on scientific literature, examples of actions were presented within each archetype. Practical implications This study provides HEI administrators and other organizations with a practical structure to enable the systemic incorporation of sustainability objectives and actions into institutional activities. Originality/value This study adapts the tool “sustainable business model archetypes” for a new purpose. This tool was initially developed to classify innovations of sustainable business models.

scholarly journals Teaching with OER during pandemics and beyond

2020 ◽  
Vol 14 (3/4) ◽  
pp. 209-218 ◽  
Author(s):  
Jennifer Van Allen ◽  
Stacy Katz
Keyword(s):  
Higher Education ◽  
Personal Experience ◽  
Design Methodology ◽  
Learning Experience ◽  
Open Educational Resources ◽  
Learning Materials ◽  
Content Type ◽  
Student Access ◽  
Subject Areas ◽  
Practical Implications

Purpose Open Educational Resources (OER) are learning materials openly licensed so that others may retain, reuse, revise, remix or redistribute (the 5Rs) these materials. This paper aims to raise awareness of OER by providing a rationale for using these learning materials and a strategy for educators to get started with OER during the collective crisis and beyond. Design/methodology/approach Using a broad research base and anecdotes from personal experience, the authors make the case that OER improves student access to learning materials and improves the learning experience in both PK-12 and higher education contexts. Findings The authors define and describe the benefits of OER to provide practical suggestions educators can implement during the pandemic and beyond. Practical implications To support educators in finding and using OER, this paper highlights repositories that include a breadth of various learning materials across subject areas and educational contexts. The authors provide specific suggestions for finding, personalizing and contextualizing OER. Originality/value This work not only provides an overview of OER with particular considerations for educators during the COVID-19 pandemic but also makes the case that OER should be integrated into classrooms beyond the pandemic.

scholarly journals Work, resilience and sustainable futures

2020 ◽  
Vol 12 (1) ◽  
pp. 22-41 ◽  
Author(s):  
Lee Fergusson ◽  
Luke van der Laan ◽  
Bradley Shallies ◽  
Matthew Baird
Keyword(s):  
Higher Education ◽  
Related Problem ◽  
Design Methodology ◽  
Research Literature ◽  
Content Type ◽  
Work Related ◽  
Research Problems ◽  
Sustainable Futures ◽  
The Relationship ◽  
Practical Implications

PurposeThis paper examines the relationship between work, resilience and sustainable futures for organisations and communities by considering the nature of work-related problems (WRPs) and the work-based research designed to investigate them. The authors explore the axis of work environment > work-related problem > resilience > sustainable futures as it might be impacted by work-based research.Design/methodology/approachThe paper introduces two current real-world examples, one in Australia and one in Asia, of work-based research projects associated with higher education aimed at promoting resilience and sustainability, and discusses the research problems, questions, designs, methods, resilience markers and sustainability markers used by these projects.FindingsWork-based research, when conducted rigorously using mixed methods, may contribute to increased resilience of organisations and communities and thereby seeks to promote more sustainable organisational and social futures.Practical implicationsWork-based research conducted in higher education seeks to investigate, address and solve WRP, even when such problems occur in unstable, changing, complex and messy environments.Social implicationsResilience and sustainable futures are ambiguous and disputed terms, but if work-based research can be brought to bear on them, organisations and communities might better adapt and recover from challenging situations, thus reducing their susceptibility to shock and adversity.Originality/valueWhile resilience and sustainability are commonly referred to in the research literature, their association to work, and specifically problems associated with work, have yet to be examined. This paper goes some of the way to addressing this need.

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