scholarly journals The role of internal auditing in promoting accountability in Higher Education Institutions

2020 ◽  
Vol 54 (2) ◽  
pp. 243-265
Author(s):  
Anabela dos Reis Fonseca ◽  
Susana Jorge ◽  
Caio Nascimento
Keyword(s):  
Higher Education ◽  
Good Governance ◽  
Higher Education Institutions ◽  
Internal Auditing ◽  
Management Effectiveness ◽  
Public Sector Organizations ◽  
International Convergence ◽  
Accountability Practices ◽  
The Relationship

Abstract This paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs). This study applied a questionnaire to the management boards of a sample of HEIs, to empirical analyze the relationship between internal auditing and accountability. The main focus was on internal auditing carried out by the offices or departments in those institutions. The paper contributes to understand how management boards perceive internal auditing to foster transparency and accountability in HEIs, allowing to corroborate that auditing, and particularly internal auditing, favors the institutions’ accountability. In effect, it promotes the principles underlying accountability practices. The information provided in the scope of internal audits is acknowledged as contributing to improve management effectiveness and helping in decision-making. HEIs wanting to create an internal auditing office or to enhance the role of an existing one, should develop this office’s activities so that it becomes an instrument to support accountability and good governance of the organization. The sample consisted of Portuguese public HEIs, universities and polytechnics. Despite a certain international convergence regarding this type of public sector organizations, and regarding their purposes and governance, certain contextual specificities might limit the generalization of the findings for other jurisdictions.

scholarly journals O papel da auditoria interna na promoção da accountability nas Instituições de Ensino Superior

2020 ◽  
Vol 54 (2) ◽  
pp. 243-265
Author(s):  
Anabela dos Reis Fonseca ◽  
Susana Jorge ◽  
Caio Nascimento
Keyword(s):  
Higher Education ◽  
Decision Making ◽  
Good Governance ◽  
Internal Auditing ◽  
Management Effectiveness ◽  
Public Sector Organizations ◽  
International Convergence ◽  
Accountability Practices ◽  
The Relationship

Abstract This paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs). This study applied a questionnaire to the management boards of a sample of HEIs, to empirical analyze the relationship between internal auditing and accountability. The main focus was on internal auditing carried out by the offices or departments in those institutions. The paper contributes to understand how management boards perceive internal auditing to foster transparency and accountability in HEIs, allowing to corroborate that auditing, and particularly internal auditing, favors the institutions’ accountability. In effect, it promotes the principles underlying accountability practices. The information provided in the scope of internal audits is acknowledged as contributing to improve management effectiveness and helping in decision-making. HEIs wanting to create an internal auditing office or to enhance the role of an existing one, should develop this office’s activities so that it becomes an instrument to support accountability and good governance of the organization. The sample consisted of Portuguese public HEIs, universities and polytechnics. Despite a certain international convergence regarding this type of public sector organizations, and regarding their purposes and governance, certain contextual specificities might limit the generalization of the findings for other jurisdictions.

scholarly journals The Growing Accountability Agenda: Progress or Mixed Blessing?

2015 ◽  
Author(s):  
Jamil Salmi
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Teaching And Research ◽  
The Past ◽  
Public Resources ◽  
The World ◽  
Mixed Blessing ◽  
University Leaders ◽  
Accountability Practices

In the past decade, however, accountability has become a major concern in most parts of the world. Governments, parliaments, and society at large are increasingly asking universities to justify the use of public resources and account more thoroughly for their teaching and research results. The universal push for increased accountability has made the role of university leaders much more demanding. The successful evolution of higher education institutions will hinge on finding an appropriate balance between credible accountability practices and favorable autonomy conditions.

A SCOPING REVIEW OF THE RELATIONSHIP BETWEEN ENTREPRENEURSHIP EDUCATION, ENTREPRENEURIAL CULTURE AND ENTREPRENEURIAL INTENTION AT HIGHER EDUCATIONAL INSTITUTIONS

2020 ◽  
Vol 8 (3) ◽  
pp. 792-810
Author(s):  
Essam Hussain Al-Lawati ◽  
Umar Haiyat Abdul Kohar ◽  
Ebi Shahrin Suleiman
Keyword(s):  
Higher Education ◽  
Scoping Review ◽  
Higher Education Institutions ◽  
Entrepreneurship Education ◽  
Developed Countries ◽  
Entrepreneurial Intention ◽  
Entrepreneurial Intentions ◽  
Entrepreneurial Culture ◽  
The Relationship

Purpose: The aim of this study to highlight the role of entrepreneurial culture in the relationship between entrepreneurship education and entrepreneurial intentions at higher education institutions as study variables. This study could play a vital role in guiding students to choose entrepreneurship as a career by encouraging them. Methodology: A scoping review method was used to identify critical evidence in the reviewed relationships between the three above mentioned variables, which are: entrepreneurship education, entrepreneurial culture, and entrepreneurial intention. By using the scoping review method, the authors analyzed articles from Scopus and Web of Science databases published from the year 2003 to 2019, in which 52 relevant articles out of 105 related published articles were identified using Mendeley software to filter these articles.  Main Findings: The results show that there was a significant positive relationship between entrepreneurship education, entrepreneurial culture, and entrepreneurial intention when the entrepreneurial culture was inculcated in entrepreneurship education activities at higher education institutions. This study shows that the most used theory is the Theory of Planned Behavior, in which most studies were done on the level of universities, and a significant volume of reviews have been carried out in developed countries. Application of This study: The cultivation of entrepreneurial competencies is heavily influenced by the prevailing culture, which is usually strengthened through education and directed by individual entrepreneurial intention along with the role of entrepreneurial culture. Hence, this could be useful for developing and economies in transition countries that might face high unemployment rates to focus on these variables in comparison to developed countries. Novelty: This study highlights and further proposes the mediation role of entrepreneurial culture in entrepreneurship education - entrepreneurial intention relationship based on the outcomes of the scoping review. Indeed, this relationship was just mentioned by words and not validated or measured comprehensively by the scholars. Hence, there is a chance for further studies in this body of knowledge.

Organizational learning as a moderator of the effect of employee participation on academic results

2019 ◽  
Vol 26 (2) ◽  
pp. 146-159 ◽  
Author(s):  
Huy Quang Tran ◽  
Ngoc Thi Bich Pham
Keyword(s):  
Higher Education ◽  
Organizational Learning ◽  
Higher Education Institutions ◽  
Employee Participation ◽  
Content Type ◽  
Knowledge Resources ◽  
The Relationship ◽  
Moderating Role ◽  
Academic Results

PurposeHigher education institutions are centers for knowledge creation and transfer, but most are not considered effective learning organizations, as their knowledge resources are not highly used. Therefore, the purpose of this paper is to investigate the moderating role of organizational learning on the relationship between employee participation and academic results in higher education institutions to promote learning in such organizations.Design/methodology/approachData collected from 1,050 faculties and managers at 139 Vietnamese universities were aggregated and used for analysis. Confirmatory factor analysis and hierarchical multiple regression techniques were applied to test the moderating role of organizational learning in the relationship between employee participation and academic results.FindingsThe results provide support for the view that organizational learning positively moderates the relationship between employee participation and academic results in higher education institutions.Originality/valueThe paper explores the concept of organizational learning in the higher education context and clarifies its moderating role to enhance Vietnamese university performance through learning.

scholarly journals The impact of the Apostolic constitution ‘Veritatis gaudium’ on the concept of Quality in ecclesiastical higher education Institutions

2020 ◽  
Vol 33 (1) ◽  
pp. 154-163
Author(s):  
Riccardo Cinquegrani
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Academic Community ◽  
Learning Systems ◽  
Reform Process ◽  
Academic Institutions ◽  
The Impact ◽  
The Relationship

The paper analyzes the impact on the concept of Quality attributable to the innovations introduced by the Apostolic constitution Veritatis gaudium. The document offers not only operational indications but outlines the objectives that the academic community is invited to take up.Three distinct levels of challenges are highlighted: the role of academic institutions and the need to innovate learning systems; the relationship between higher education centres and the whole society; interdisciplinarity and multidisciplinarity as levers to support knowledge. The article concludes with an invitation to reflect on how to initiate the profound reform process to which higher education institutions are called by Veritatis Gaudium.

scholarly journals Mediating role of employee motivation for training, commitment, retention, and performance in higher education institutions

2021 ◽  
Vol 19 (3) ◽  
pp. 95-106
Author(s):  
Bhawna Chahar ◽  
Samax Rana Jain ◽  
Vinod Hatwal
Keyword(s):  
Higher Education ◽  
Work Motivation ◽  
Higher Education Institutions ◽  
Development Program ◽  
Faculty Members ◽  
Faculty Development Program ◽  
Faculty Motivation ◽  
And Performance ◽  
The Relationship

The motivation of the individuals working in higher education institutions has been a topic of great interest for managers and researchers for a long while. This study has been taken to estimate the importance of faculty development program (FDP) as perceived by a faculty member, the role of FDP on faculty motivation and faculty performance, exploring whether faculty motivation mediates the relationship between FDP and employee performance. To achieve the stated aim, data has been collected from 311 faculty members associated with government and private sector institutions of higher education in Uttarakhand State (India). Important factors that motivate faculty to participate in FDP and its influence on faculty motivation and performance were analyzed using factor analysis, regression analysis, and Sobel test to establish the relationship. The findings indicate that FDP has a positive effect on the teaching of faculty, enhances their skills, helps control their emotions, and strengthens their capacity to perform academic and administrative duties. Moreover, FDP enhances work motivation and, in turn, helps faculty in improving their performances. To strengthen faculty motivation, the emphasis must be put on improving faculty recognition and reputation, making work more challenging and exciting, providing better career advancement prospects, and focus more on appropriate salary and compensation benefits for faculty members.

scholarly journals Linking Knowledge Management with Organizational Performance through Organizational Learning: Evidence from Higher Education Institutions in Pakistan

2019 ◽  
Vol IV (IV) ◽  
pp. 319-327
Author(s):  
Khalid Rehman ◽  
Shadi Ullah Khan ◽  
Aziz Javed
Keyword(s):  
Higher Education ◽  
Knowledge Management ◽  
Organizational Learning ◽  
Organizational Performance ◽  
Higher Education Institutions ◽  
Mediating Role ◽  
Analysis Technique ◽  
Study Results ◽  
The Relationship

The present study aimed to examine the mediating role of organizational learning in the relationship between knowledge management and organizational performance in HEIs, KP, Pakistan. Teachers working in the Universities were considered the sample (n=338) of the study. A structured questionnaire comprised items about research variables administered in order to collect data. Baron and Kennys (1986) four-step models applied through Preacher and Hayes (2013) Process macro as a data analysis technique. The current study results show that organizational learning acts partially mediates in the association between KM and OP. Moreover, enriching the literature on this understanding, the present study is also of value in managerial perspective as it helps increase higher education institutions (HEIs) knowledge on how to boost and enhance the performance of the organization by engaging in KM activities.

scholarly journals FINANCIAL RELATIONS IN HIGHER EDUCATION ON THE BASIS OF PERSONAL AND MUTUAL RESPONSIBILITY

2020 ◽  
Vol 4 (2) ◽  
pp. 17-26
Author(s):  
D. Zagirniak ◽  
◽  
O. Kratt ◽  
M. Zagirnyak ◽  
◽  
...  
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
The State ◽  
Minimum Amount ◽  
Educational Services ◽  
Conceptual Approach ◽  
Break Even Point ◽  
The Relationship ◽  
Mutual Responsibility

Some implementatation tools of the state’s budget policy due to the typification of financial relations in higher education are determined in the article. The acceptability of the type of relations of the higher education institutions (paternalism, solidarity, subsidiarity) regarding the effectiveness of the state‘s financial policy is clarified. The economic responsibility of the state and higher education insrtitutions as a basic condition of subsidiary relations is revealed.Quantitative parameters of subsidiary relations of the state as a customer of educational services and higher education institution as a service provider are determined. Financial relations in the field of higher education are characterized by antagonism between the paternalism of the state and the principle of market relations. Partnership relations are based on the principles according to which market subjects are partners in achieving their goals. The hierarchy of higher education makes partnership relations impossible due to the subordination of the goals of the institutions. Solidarity as a type of relationship implies mutual responsibility and mutual assistance based on the unity of interests of the institutions. The solidarity of the state and higher education institutions is manifested in two aspects. The first one is the relationship concerning granting permission by the state to an institution for educational activities. The second aspect consists in the relationship concerning purchasing the educational services of the institution by the state. The aspects of solidarity are a reflection of the regulatory and commercial powers of the state. The mutual responsibility of the institutions of the different levels creates a subsidiary type of relationship. The establishment of subsidiary relations means the introduction of economic feasibility of providing educational services. The object of subsidiarity between the state and institutions is the minimum break-even point of demand for educational services (in the specialty of a certain level of education and form of education). A necessary condition for determining the amount is to establish the value of costs for an academic year per student who receives the service. In case of impossibility to form the minimum amount of demand the enrolment to a specialty is canceled. According to market principles, the amount of demand for specialties is of interest to HEI in the case when the tuition fee covers the cost of providing the service. Thus, the range of educational services of the institution may change annually. Solidarity-subsidiary relations regulate the obligations of the state and higher Д. М. Загірняк, О. А. Кратт, М. В. Загірняк 26 education institutions as to financing the forecasted demand for educational services. Relations among higher education institutions are the methodological basis of public funding. Solidarity-subsidiary type of relations means a combination of individual and collective responsibilities. The state simultaneously acts as a regulator and customer of educational services. The role of the regulator is to focus consumers of educational services on the needs of the labor market, and higher education institutions – on financial autonomy. The role of the customer is to share the responsibility for financing higher education with higher education institutions, which should involve other sources of funding for educational services. A conceptual approach is linked to the determination by higher education institutions of the minimum possible break-even point of the amount of services that they undertake to sell to the state as a regulator. The state as a customer undertakes to share responsibility with institutions through the purchase of part of the services subject to the sale of a minimum amount. The conceptual approach allows achieving the unity of regulatory and commercial components in the activities of the state in the field of higher education.

Expanding the International Baccalaureate Diploma Programme in Japan: The Role of University Admissions Reforms

2018 ◽  
Vol 17 (1) ◽  
pp. 17-32 ◽  
Author(s):  
Justin Sanders ◽  
Yukiko Ishikura
Keyword(s):  
Higher Education ◽  
International Baccalaureate ◽  
Higher Education Institutions ◽  
Private Universities ◽  
University Admissions ◽  
Japanese University ◽  
Government Project ◽  
The Government ◽  
The Relationship

In 2011, the Japanese government, in partnership with the International Baccalaureate (IB) Organization, embarked on an ambitious agenda of increasing the number of schools offering the IB Diploma Programme (DP) in Japan. One of the biggest challenges in this initiative is improving the recognition of the IB Diploma as an acceptable and sought after qualification for entry into the nation’s higher education institutions. By examining data on DP student matriculation and a survey of Japanese university admissions offices, this paper explores the relationship between the government project, growth of the DP and admissions reform in Japan. Analysis suggests that while the DP recognition situation in Japan is changing, the pace is fairly gradual compared to the timeline set by the government, and there is still some way to go to meet the project targets. Additionally, it appears to be the private universities rather than the national universities that are leading in the reforms and accepting the most DP students.

Sign in / Sign up

Export Citation Format

Share Document