Measuring academic research performance through audit at the expense of trust: Exploring the 21st Century University

2011 ◽  
Vol 1 (1) ◽  
pp. 49-59 ◽  
Author(s):  
Chris Holligan ◽  
Ibrahim Sirkeci
Keyword(s):  
Research Performance ◽  
Academic Research ◽  
Reputation Management ◽  
Intellectual Life ◽  
Budget Cuts ◽  
University Culture ◽  
The Public ◽  
Audit Culture ◽  
Management Quality ◽  
Fiscal Austerity

British universities are experiencing a climate of fiscal austerity including severe budget cuts coupled with intensifying competition for markets have seen the emergence of audit culture which afflicts the public sector in general. This entails the risk to the integrity of university culture disappearing. This paper seeks to explore the interconnections between developing trends in universities which cause processes likely to undermine the objectivity and independence of research. We question that universities’ alignment with the capitalist business sector and the dominant market economy culture. Despite arguably positive aspects, there is a danger that universities may be dominated by hegemonic sectional interest rather than narratives of openness and democratically oriented critique. We also argue that audit culture embedded in reputation management, quality control and ranking hierarchies may necessarily promote deception while diminishing a collegiate culture of trust and pursuit of truth which is replaced by destructive impersonal accountability procedures. Such transitions inevitably contain insidious implications for the nature of the academy and undermine the values of academic-intellectual life.

Does Recent Academic Research Support Changes to Audit Reporting Standards?

2016 ◽  
Vol 30 (2) ◽  
pp. 255-275 ◽  
Author(s):  
Jean Bédard ◽  
Paul Coram ◽  
Reza Espahbodi ◽  
Theodore J. Mock
Keyword(s):  
Financial Reporting ◽  
Academic Research ◽  
Financial Statements ◽  
Future Research ◽  
Research Support ◽  
The Public ◽  
Market Participants ◽  
Information Gap ◽  
Public Company ◽  
Reporting Process

SYNOPSIS The Public Company Accounting Oversight Board (PCAOB), the International Auditing and Assurance Standards Board (IAASB), and the U.K. Financial Reporting Council (FRC) have proposed or approved standards that significantly change the independent auditor's report. These initiatives require the auditor to make additional disclosures intended to close the information gap; that is, the gap between the information users desire and the information available through the audited financial statements, other corporate disclosures, and the auditor's report. They are also intended to improve the relevancy of the auditor's report. We augment prior academic research by providing standard setters with an updated synthesis of relevant research. More importantly, we provide an assessment of whether the changes are likely to close the information gap, which is important to financial market participants and other stakeholders in the audit reporting process. Also, we identify areas where there seems to be a lack of sufficient research. These results are of interest to all stakeholders in the audit reporting process, as the changes to the auditor's report are fundamental. Additionally, our summaries of research on the auditor's report highlight where there is limited research or inconsistent results, which will help academics identify important opportunities for future research.

Performance measurement and management in the public sector: state of the art and research opportunities

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Patrizia Garengo ◽  
Alberto Sardi
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
State Of The Art ◽  
Business Management ◽  
Academic Research ◽  
Conceptual Structure ◽  
Content Type ◽  
Research Opportunities ◽  
The Public ◽  
Public Organisations

PurposeSince the 1980s, performance measurement and management (PMM) has been described as an essential element of new public management (NPM) reforms. The purpose of this paper is to provide an overview of the current state of the art and future research opportunities for PMM in public sector management.Design/methodology/approachThe paper carried out a bibliometric literature review using two main techniques named (1) performance analysis and (2) science mapping techniques. It investigated the academic research area describing the main publications' trend, the conceptual structure and its evolution from 1996 to 2019.FindingsThe results highlighted the growing relevance of PMM research in public organisations and confirmed a great interest of the business, management and accounting literature on PMM in public sector management. Furthermore, the results also described a conceptual structure of the public PMM literature analysed and its evolution being too generic to answer public organisations' needs. The results identified five main research gaps and research opportunities.Originality/valueAlthough the adoption of rigorous bibliometric techniques was recognised as being useful for assessing the academic research study, the paper describes the business, management and accounting literature contributing to new theoretical and practical future opportunities.

Triage Management, Survival, and the Law in the Age of Ebola

2014 ◽  
Vol 9 (1) ◽  
pp. 38-43 ◽  
Author(s):  
Frederick M Burkle ◽  
Christopher M Burkle
Keyword(s):  
Public Health ◽  
International Health ◽  
Epidemiological Data ◽  
Population Based ◽  
World Health ◽  
Economic Stability ◽  
Budget Cuts ◽  
The Public ◽  
Level 3 ◽  
Health Organization

AbstractLiberia, Sierra Leone, and Guinea lack the public health infrastructure, economic stability, and overall governance to stem the spread of Ebola. Even with robust outside assistance, the epidemiological data have not improved. Vital resource management is haphazard and left to the discretion of individual Ebola treatment units. Only recently has the International Health Regulations (IHR) and World Health Organization (WHO) declared Ebola a Public Health Emergency of International Concern, making this crisis their fifth ongoing level 3 emergency. In particular, the WHO has been severely compromised by post-2003 severe acute respiratory syndrome (SARS) staffing, budget cuts, a weakened IHR treaty, and no unambiguous legal mandate. Population-based triage management under a central authority is indicated to control the transmission and ensure fair and decisive resource allocation across all triage categories. The shared responsibilities critical to global health solutions must be realized and the rightful attention, sustained resources, and properly placed legal authority be assured within the WHO, the IHR, and the vulnerable nations. (Disaster Med Public Health Preparedness. 2014;0:1-6)

Conclusion: What academia can contribute to refugee policy

2018 ◽  
Vol 56 (1) ◽  
pp. 146-151 ◽  
Author(s):  
Idean Salehyan
Keyword(s):  
Academic Research ◽  
Forced Migration ◽  
Humanitarian Assistance ◽  
Future Research ◽  
Security Risks ◽  
Individual Level ◽  
The Public ◽  
Level Data ◽  
Potential Risks

This conclusion to the special issue highlights the role of scholars in advancing the public discussion about forced migration. As countries around the world are adopting increasing restrictions on the entry of refugees, academic research can help to dispel some of the myths and apprehensions regarding the risks that forced migration entails. While refugees may be linked to conflict and violence in limited circumstances, the research generally demonstrates that robust international cooperation to manage refugee settlements, provide adequate humanitarian assistance, and integrate refugees into host communities, among other policies, can help to mitigate potential risks. Directions for future research and analysis are also discussed. Forced migration scholars should endeavor to collect more individual-level data; seek to understand factors that exacerbate or reduce security risks associated with cross-border militancy; conduct research on the long-term integration of refugees; and seek to understand the causes and consequences of resettlement and repatriation policies.

scholarly journals Die identifisering van maatstawwe vir die navorsingsprestasie van akademici

1990 ◽  
Vol 16 (2) ◽  
Author(s):  
H. A. Labuschagne ◽  
M. L. Watkins
Keyword(s):  
South African ◽  
Research Performance ◽  
Academic Research ◽  
Performance Criteria ◽  
Pass Rates ◽  
Development Participation ◽  
The University ◽  
Academic Personnel ◽  
Participation In Research

Identification of criteria for academic research performance. At South African universities, the achievement of objectives is usually measured in terms of so-called "process criteria" (e.g. pass rates), instead of performance criteria which reflect the quality of academic personnel. Stimulated by the need to identify valid indices of research performance, as a component of academic performance, this study investigated the dimensionality of several criteria, identified from empirical and literature studies. It was found that various valid criteria could be represented by six constructs, viz.: the stature of the researcher as scientist; scientific contributions; enhancement of own profession; community development; participation in research projects; and giving advice to persons or institutions outside the university. Opsomming By Suid-Afrikaanse universiteite word doelwitbereiking gewoonlik aan die hand van sogenaamde "prosesmaat-stawwe" (bv. slaagsyfers) in plaas van prestasiemaatstawwe wat die gehalte van akademiese personeel weerspieel, gemeet. Na aanleiding van 'n behoefte aan die identifisering van geldige rigtingwysers vir navorsingsprestasie as 'n komponent van akademiese prestasie, is daar ondersoek ingestel na die dimensionaliteit van verskillende maatstawwe wat vooraf deur middel van empiriese- en literatuurstudies geidentifiseer is. Daar is gevind dat verskeie geldige maatstawwe deur ses konstrukte verteenwoordig word, te wete: die statuur van die navorser as wetenskaplike, wetenskaplike bydraes, uitbouing van eie professie, gemeenskapsontwikkeling, deelname aan navorsingsprojekte en advieslewering aan persone of instellings buite die Universiteit.

scholarly journals O desempenho da investigação em gestão em Portugal: Algumas causas e consequências

2017 ◽  
Vol 25 ◽  
pp. 103
Author(s):  
Margarida M. Pinheiro
Keyword(s):  
Research Performance ◽  
Academic Research ◽  
Scientific Research ◽  
National Agency ◽  
Academic Promotion ◽  
Research Production ◽  
Education Data ◽  
Literature Reviews ◽  
Academic Recognition ◽  
The One

Motivated by literature reviews of quality assurance systems, scientific research, academic recognition and academic activity, the aim of this paper is to identify the causes and consequences of research performance in management that occurs in Portuguese universities. This empirical analysis involved data collection from curricular files compulsorily submitted to the national Agency for Assessment and Accreditation of Higher Education. Data refers to the one and only national census for quality accreditation. Logistic regression, cluster analysis and optimal scaling were used. On the one hand, the study seems to confirm what is already known from the literature: those who do scientific research tend to achieve a greater academic promotion, because they reach higher professional categories or higher academic levels, and even more stable tenure-track contracts. On the other hand, the study reveals that the teaching load does not seem to influence academic research. Furthermore, it appears that age, gender, internationalization, professional experience and endogamy do not contribute to scientific research production.

scholarly journals The Effect of TUBITAK’s R&D and Project Fundings on Academic Research Activities

2021 ◽  
Vol 11 (1) ◽  
pp. 83-91
Author(s):  
emine beyza satoğlu
Keyword(s):  
Positive Impact ◽  
Panel Data Analysis ◽  
Research Performance ◽  
Academic Research ◽  
Private Universities ◽  
Research Capacity ◽  
Public And Private ◽  
Research Activities ◽  
Technological Research Council ◽  
The Impact

Universities, through providing research, publications and innovations in the scientific field, provide significant contributions to the national research and development (R&D) system. That is why most governments are keen to support scientific research activities directly or indirectly. In this regard, this paper aims to analyze the impact of R&D supports of TÜBİTAK (The Scientific and Technological Research Council of Turkey) on the research performance of universities in Turkey. The study comparatively investigates the efficiency of the research fundings in different university types, public and private. As an empirical model, a panel data analysis spanning 2013 to 2018 period has been used for the top 10 public and top 11 private universities. Our findings prove that national research grants of TUBITAK have a significant and positive impact on academic research only when the highest-ranking universities are analyzed; otherwise, the impact is insignificant. Secondly, for the large sample analysis, we found that public universities used research funds more efficiently compared to private universities. Furthermore, our findings prove that teaching load does not necessarily risk the research capacity of a university.

scholarly journals Os desdobramentos do Acervo Celpe-Bras para ensino, aprendizagem, avaliação e pesquisa em Português como Língua Adicional

2019 ◽  
Vol 10 (1) ◽  
pp. 33233
Author(s):  
Gabrielle Rodrigues Sirianni ◽  
Kaiane Mendel ◽  
Ellen Yurika Nagasawa ◽  
Juliana Roquele Schoffen
Keyword(s):  
Academic Research ◽  
Test Preparation ◽  
Research Projects ◽  
The Public ◽  
History Of ◽  
Public Availability ◽  
Teaching Learning

This article aims to present some of the research developed since the public availability of Acervo Celpe-Bras. Launched in 2014, Acervo compiled and made available past tests, manuals, legislation and academic research about Celpe-Bras, allowing new investigations to be conducted about the exam. Among the research made possible by Acervo are the description and categorization of the Written Part tasks of the exam, which provides resources for new Celpe-Bras specifications (Schoffen et al., 2018). Based on this description, a test preparation course was produced, which considers, in order to propose didactic sequences, the most recurrent characteristics of the tests. The research projects developed since the launch of Acervo consolidate it as a milestone in the history of the exam by promoting a more democratic access to the materials of Celpe-Bras for teachers, test takers and researchers interested in teaching, learning and assessing Portuguese as an Additional Language.

The Role of Financial Performance in Corporate Reputation Management: An Analysis on the Press Releases Published by Corporations During the Pandemic

2021 ◽  
Author(s):  
Deniz Akbulut ◽  
Metin Enes Dönmez
Keyword(s):  
Financial Performance ◽  
Corporate Reputation ◽  
Performance Indicator ◽  
Corporate Communication ◽  
Communication Strategy ◽  
Reputation Management ◽  
Press Releases ◽  
The Public ◽  
The Press ◽  
The Face

As with all their assets, organizations need management when it comes to their reputation. Having a successful corporate reputation is closely related to how corporations manage their existing reputation. The main components of long-term corporate reputation are categorized as appealing to emotions, product and service quality, vision and leadership, financial performance, workplace environment and social responsibility (Fombrun et al., 2013: 253). Among these components, financial performance is positioned as one of the main factors that come to the fore especially in crisis situations. Financial performance is also an effective factor in building trust in all relationships established with the target audience. Therefore, organizations should reflect their financial performance with a good corporate communication strategy in order to create a solid corporate reputation based on trust. The Covid-19 pandemic, which affected the whole world in 2019, negatively affected many corporations in Turkey economically. In the face of this situation, which can be described as a global crisis, corporations carried out corporate communication activities that support corporate reputation management in order to turn the crisis into an opportunity. It is seen that especially the financial performances of the corporations are highlighted among these activities carried out with the aim of strengthening the positive image of the corporations in the eyes of their stakeholders and the public. Within the scope of this research, the press releases published by five companies operating within the automotive sector in Turkey, among the sectors given in the Sectoral Impact of Covid 19 on the Economy report of Global Times (2020), were examined through the content analysis method in the context of financial performance indicators. The purpose of the research is to reveal how organizations reflect their strategies, which include the elements that reflect their financial performance in their press releases, to the public. As a result of the research, the financial performance indicator that took the most place in all the press releases examined was determined as “competitive advantage”.

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