Risks of the activities of a State-funded institution of higher education determining the methodology of internal financial control

2021 ◽  
Vol 22 (12) ◽  
pp. 1402-1424
Author(s):  
Natal'ya E. SPIRIDONOVA
Keyword(s):  
Higher Education ◽  
Financial Control ◽  
Control Methods ◽  
Direct Impact ◽  
Internal Auditor ◽  
Methods Of Analysis

Subject. This article discusses the use of a risk-based approach to control activities as a tool for improving the efficiency of internal financial control at a State-financed institution, as well as working with risks in the activities of the internal controller. Objectives. The article aims to make a connection between the risks of the activities of a State-financed institution of higher education and the methodology of internal financial control. Methods. For the study, I used the methods of analysis, grouping, comparison, and generalization. Results. The article describes the features of the activities of State-financed institutions that affect the identification of risks and their sources. It reveals the connection between the risks of the institution's activities and the methodology of internal financial control. The article also presents an author-developed system of risks of a State-financed institution of higher education in the areas of activity. Conclusions. The system of risks to be assessed by the internal auditor has a direct impact on the methodology for the implementation of internal financial control.

scholarly journals Socio-Educational Factors to Promote Educational Inclusion in Higher Education. A Question of Student Achievement

2021 ◽  
Vol 11 (3) ◽  
pp. 123
Author(s):  
Mª del Mar García-Vita ◽  
Marta Medina-García ◽  
Giselle Paola Polo Amashta ◽  
Lina Higueras-Rodríguez
Keyword(s):  
Higher Education ◽  
Risk Factors ◽  
Academic Achievement ◽  
Direct Impact ◽  
Structured Interviews ◽  
Sexual Diversity ◽  
Educational Perspective ◽  
High Level ◽  
Educational Inclusion ◽  
Diverse Groups

Psychosocial factors have a direct impact on the academic achievement of university students, especially when they belong to diverse human groups. This article shows the results of a project developed in a Colombian university with the aim of finding out the identity traits, situations of discrimination, and risk factors faced by students belonging to diverse groups. The research is qualitative, exploratory, and descriptive, approached from a social and educational perspective. Semi-structured interviews were conducted with 15 students. The high level of identification with the group is visible in stufuigureents with affective-sexual diversity, gender identity and ethnic-cultural diversity, considered to be the most discriminated-against populations. Risks in the labor, educational, social, and family spheres are the most frequent.

Internal control within the conditions of performance budgeting of universities

2021 ◽  
Vol 22 (12) ◽  
pp. 1349-1367
Author(s):  
Dmitrii A. ENDOVITSKII ◽  
Elena A. TITOVA
Keyword(s):  
Higher Education ◽  
Internal Control ◽  
Financial Support ◽  
Higher Education Institutions ◽  
Project Financing ◽  
Performance Budgeting ◽  
Methods Of Analysis

Subject. This article discusses the issues of improving the financing of universities, the development of performance-based budgeting to support their activities. Objectives. The article aims to assess the problematic aspects of financial support for the activities of higher education institutions, including using the performance-based budgeting, and identify the features of its implementation that affect the system of internal control at universities. Methods. For the study, we used the methods of analysis, grouping, comparison, and generalization. Results. The article summarizes the problematic provisions of financing the activities of universities, including the use of the performance-based budgeting method, and justifies the need to transform the internal control of universities. Conclusions. The article concludes that the development of the system of financing the activities of universities generally corresponds to foreign practice, although there are some shortcomings in the financing of higher education institutions. Internal control of universities should be modernized taking into account the strategic nature of the project financing process and the possibilities of digitalization of control activities.

Development and Validation of the Technology Adoption and Gratification (TAG) Model in Higher Education

2018 ◽  
pp. 619-648
Author(s):  
A.Y.M. Atiquil Islam
Keyword(s):  
Higher Education ◽  
Technology Adoption ◽  
Self Efficacy ◽  
Cross Cultural ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Intention To Use ◽  
Direct Impact ◽  
Actual Use ◽  
Computer Self Efficacy

The prime objective of this study was to develop and validate the Technology Adoption and Gratification (TAG) Model to evaluate the adoption and gratification of lecturers in using ICT facilities for their teaching and research purposes in higher education. The second objective of this study was to evaluate the cross-cultural validation of the causal structure of the TAG model. A total of 396 lecturers were collected from two public universities, namely, University of Malaya in Malaysia and Jiaxing University in China using stratified random sampling procedure. The questionnaire's validity was established through Exploratory Factor Analysis (EFA) using SPSS version 21.0. The data was analyzed applying Structural Equation Modeling (SEM) using AMOS version 18. The findings of the research using the TAG model discovered that the computer self-efficacy of the lecturers had a positive direct impact on their perceived usefulness and ease of use, while the latter two factors also had a significant direct impact on gratification and intention to use, separately. Meanwhile, gratification and actual use of ICT facilities were directly affected by intention to use. Moreover, computer self-efficacy had a positive and significant indirect impact on gratification and intention to use mediated by perceived usefulness and ease of use, respectively. In addition to lecturers' perceived ease of use and usefulness had a significant indirect effect on their gratification mediated by intention to use. The results of the invariance analysis of the TAG model also demonstrated that the model was valid for measuring lecturers' adoption and gratification in using ICT facilities. However, the TAG model works differently in cross-cultural settings. The findings contribute to the existing body of knowledge in the field of ICT by developing and validating the applicability of the TAG Model within institutions of higher education. Once validated the model could then be applied by future researchers, academicians and practitioners in the diverse context of education.

scholarly journals Doctoral Education And Government Funding In Higher Education Institutions: An Approach From Chile

2016 ◽  
Vol 9 (2) ◽  
pp. 67-76 ◽  
Author(s):  
Liliana Pedraja-Rejas ◽  
Emilio Rodriguez-Ponce Rodriguez-Ponce ◽  
Carmen Araneda-Guirriman
Keyword(s):  
Higher Education ◽  
Doctoral Education ◽  
Higher Education Institutions ◽  
Academic Staff ◽  
Government Funding ◽  
Doctoral Training ◽  
Direct Impact

This research reveals the importance that government funding and the quality of faculty have on the doctoral training of universities from the Council of Chilean Universities (CRUCH), thus exploring the existing relationship inside this formative process. The results and conclusions show that government funding has a direct impact on doctoral training in Chile, along with the quality of the academic staff that these analyzed institutions have. Therefore, it is pertinent to conclude that fiscal funding and quality of faculty is important and relevant within the training of doctors in Chile.

scholarly journals ENTREPRENEURIAL SELF-EFFICACY DIMENSIONS AND HIGHER EDUCATION INSTITUTION PERFORMANCE

2017 ◽  
Author(s):  
Muhammad Shukri Bakar ◽  
Azahari Ramli ◽  
Najafi Auwalu Ibrahim ◽  
Ibrahim Garba Muhammad
Keyword(s):  
Higher Education ◽  
Self Efficacy ◽  
Practical Implication ◽  
Education Institution ◽  
Entrepreneurial Intention ◽  
Three Dimensions ◽  
Financial Control ◽  
Academic Leaders ◽  
The Public ◽  
The Individual

A detailed literature review provided consistent justification for the effect of entrepreneurial self-efficacy (ESE) on entrepreneurial intention. Recently, the literature yielded similar relationship on the link between ESE to firm performance. Although there are a significant number of studies on this effect that was mostly conducted in the private sector, they mainly focused on the composite ESE construct. The present study replicated and validated these findings with data from the public sector, specifically, higher education institutions (HEIs). Moreover, the study focused on the individual effect of all dimensions of ESE identified by Chen, Greene, and Crick (1998). Using PLS-SEM and non-probability sampling, the data were collected from 180 academic leaders from selected HEIs in Kano, Nigeria. The findings indicated that three dimensions of ESE (financial control ESE, innovation ESE, and risk taking ESE) were found to be significantly related to HEI performance, while two (management ESE and marketing ESE) were insignificantly related to HEI performance. The practical implication and suggestion for future study are also discussed. Keywords: Entrepreneurial self-efficacy, HEIs, Performance

Exploiting Intellectual Capital for Economic Renewal

2015 ◽  
Vol 7 (1) ◽  
pp. 13-26 ◽  
Author(s):  
Helena Santos-Rodrigues ◽  
Praveen Gupta ◽  
Robert Carlson
Keyword(s):  
Higher Education ◽  
Intellectual Capital ◽  
Structural Equation ◽  
Education Institution ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Relational Capital ◽  
Direct Impact ◽  
The Relationship

This study proposes a model to analyze the relationship between leadership, intellectual capital (human, structural, and relational), and their contribution to economic renewal. The study contributes to the literature and higher education institution (HEI) management, by examining empirically and in greater depth, the antecedents and determinants of this problem. This study applies variance-based structural equation modeling, using partial least square on a sample of 195 academics from 52 countries. The results show that leadership has a positive and direct impact on human, structural, and relational capital, and that human capital has positive and direct impact on the structural and relational capital of the studied HEIs. Hence, we found that only the structural and relational capital of the HEIs have positive and direct impact on the contribution to economic renewal.

Prospects for the development of higher education in the digitalization of the Russian economy

2020 ◽  
pp. 39-44
Author(s):  
Е.В. Докукина
Keyword(s):  
Higher Education ◽  
Learning Process ◽  
Higher Education Institutions ◽  
Direct Impact ◽  
Russian Economy ◽  
Russian Higher Education ◽  
Teaching In Higher Education

В данной статье рассматриваются перспективные направления развития высших учебных заведений России в условиях цифровизации. Автором делается вывод о том, что цифровизация оказывает непосредственное влияние на процессы обучения и организации преподавательской деятельности в высших учебных заведениях. Реализация наиболее перспективных направлений способна повысить конкурентоспособность российских высших учебных заведений в новых условиях. This article discusses promising areas of development of higher education institutions in Russia in the context of digitalization. The author concludes that digitalization has a direct impact on the learning process and the organization of teaching in higher education. The implementation of the most promising areas can increase the competitiveness of Russian higher education institutions in the new conditions.

Inequities Revealed

2021 ◽  
pp. 1-17
Author(s):  
Rachel Potter
Keyword(s):  
Higher Education ◽  
North America ◽  
Online Teaching ◽  
Teaching And Learning ◽  
Higher Education Institutions ◽  
Virus Transmission ◽  
Instructional Delivery ◽  
Diverse Group ◽  
Direct Impact ◽  
Online Teaching And Learning

With the onset of the pandemic associated with COVID-19 taking hold in North America in spring of 2020, higher education institutions responded swiftly to reduce virus transmission by shifting in-seat courses to virtual-only instruction. Many faculty and students had already been engaged in online teaching and learning from the semester's onset. Still, these students were not exempt from facing challenges and inequities directly related to, or coinciding with, the change in instructional delivery. This chapter serves to share the stories of a diverse group of four faculty and four students who were already engaged in online learning at the time of this mid-semester shift and identify key barriers experienced. The most common themes include parenting and childcare responsibilities, supporting colleagues and other learners, difficulty maintaining work and study routines, and the direct impact of illness.

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