scholarly journals How to Challenge University Students to Work on Integrated Reporting and Integrated Reporting Assurance

2021 ◽  
Vol 13 (19) ◽  
pp. 10761
Author(s):  
Maria Albertina Barreiro Rodrigues ◽  
Ana Isabel Morais
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Methodological Approach ◽  
Value Added ◽  
Teaching Experience ◽  
First Century ◽  
Integrated Reporting ◽  
Nonfinancial Information ◽  
Corporate Reporting ◽  
A Value

Since the beginning of the twenty-first century, society has become more sensitive to sustainability and to the consequences of companies’ activities. Furthermore, the demands for change in corporate reporting have led to the emergence of integrated reporting (IR) and an increase in the disclosure of nonfinancial information assurance to ensure the compliance of integrated information. Universities need to embrace this challenge and be part of this change. This research’s goal is to enhance the diffusion of IR and integrated reporting assurance (IRA) in the curricula of universities by presenting a tool for professors and universities to help introduce the subjects in higher education institutions. The methodological approach develops a theoretical analysis of published IR and IRA articles related to education, to create a presentation of the challenge learning method (CLM) for professors and high education institutions to develop the subject of IRA to challenge students. Considering teaching experience as a value-added component to research the proposed method comes from the teaching experience of the authors. The result consists of a method that can increase accounting academics knowledge of IR and IRA and motivate students to study these emerging accounting practices. This study contributes to the extant literature on IR, IRA and Education that is scarce, the use of appropriate teaching methods to IR and IRA, and the dissemination of IR and IRA in education by providing a better connection between the universities and the best practices of corporate reporting and auditing. This study leads to an increase in the connection among higher education institutions, professors, students, practitioners, auditors, regulators, standard setters, and society in general.

Graduates giving back – a mentoring program for MBA students

2015 ◽  
Vol 4 (3) ◽  
pp. 200-212 ◽  
Author(s):  
Ann Darwin
Keyword(s):  
Higher Education ◽  
South Australia ◽  
Value Added ◽  
Master Of Business Administration ◽  
Mentoring Program ◽  
Education Students ◽  
Content Type ◽  
Mba Students ◽  
A Value ◽  
The University

Purpose – The purpose of this paper is to discuss the challenges and obstacles encountered in the implementation of a mentoring program for Master of Business Administration (MBA) students at the University of South Australia (UniSA) Business School. The paper starts with an exploration into the need for a mentoring program, the trial and subsequent four years of implementation. The paper also explores the network model of mentoring and the reasons why this, rather than a more traditional model, was chosen for the program’s implementation. Design/methodology/approach – This exploratory case study uses data from over 600 students and their alumni mentors over a five-year period to evaluate and improve the program as well as cultivating a critical community of adult learners. Findings – Feedback from students indicates that the mentoring program is regarded by most as a value-added feature of their early learning as it offers support, if and when it is required, from those who have been there before. Research limitations/implications – Results are limited to one institution. However, as research into mentoring for higher education students is thin on the ground, this study contributes to our understanding of the positive impacts of mentoring on student success. Practical implications – This paper emphasizes the importance of business leaders giving back to their alma mater through mentoring current MBA students. It shows how mentoring can support learning and management development. Originality/value – This is an original study which explores ways to increase the learning of higher education students for positive social outcomes.

scholarly journals Legal Literacy of Teachers on Selected Laws and Jurisprudence Affecting School Operations

2019 ◽  
Vol 7 (5) ◽  
pp. 306-315
Author(s):  
ALMA SONIA SANCHEZ-DANDAY ◽  
Billy Danday
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Teaching Experience ◽  
Educational Background ◽  
The Philippines ◽  
Education Law ◽  
State Universities ◽  
Access To Education ◽  
Legal Literacy ◽  
School Operations

Teachers in higher education institutions are responsible for acting in accordance with the law and policies to ensure that equity is provided and rights are not violated. This descriptive-correlational study determined the profile and the level of legal literacy on education laws of 322 teachers of State Universities and Colleges (SUCs) in the Eastern Visayas Region of the Philippines.  Moreover, it endeavored to determine the association of legal literacy to the identified profile variables through the use of a researcher-made survey instrument. The analyses of data included both descriptive and inferential statistics like frequencies, means, standard deviation, Eta correlation, Pearson product-moment correlation, and Spearman ranks correlation. Results revealed that teachers have low level of legal literacy and that no significant relationship exists between their legal literacy and age, sex, educational background, teacher certification, length of administrative and teaching experience, and exposure to education law. The study recommends the provision of trainings, grants, scholarships and sufficient access to education law resources for teachers in the higher education institutions.

Sustainability governing entities in higher education throughout Chile

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Claudia Mac-lean ◽  
Luis Santiago Vargas ◽  
Gonzalo Uribe ◽  
Cristian Aldea ◽  
Lorna Lares ◽  
...  
Keyword(s):  
Higher Education ◽  
Survey Design ◽  
Higher Education Institutions ◽  
Methodological Approach ◽  
Organizational Structures ◽  
Campus Network ◽  
Content Type ◽  
Aggregated Data ◽  
The Creation ◽  
Global And Local

Purpose The purpose of this paper is to provide a panoramic and systematic view of 10 Sustainable Campus Network (SCN) universities’ internal entities in charge of the sustainability effort – such as offices, committees, units, programs, or other, showing how some institutions have gained increasing deployment and momentum. However, their appearance and growth pathways have had significant disparities. Design/methodology/approach Global and local agendas have had a strong influence on Chilean higher education institutions. A relevant signal has been the creation of the SCN, formed by 21 Chilean universities, whose vision is to help shape a fair and environmentally healthy civilization contributing from the higher education realm. This work adopts a survey design methodological approach. It describes the following resulting components obtained from the aggregated data: (a) emergence processes and environments, (b) governance models and operational mechanisms, (c) networks and collaboration, and (d) final products generated, for sustainability governing entities within universities in Chile. Findings The main findings indicate that at the institutional level, the Cleaner Production Agreement for higher education institutions and the creation of the SCN have been key drivers in the formalization of several entities leading the sustainability efforts within Chilean universities. Also, regarding the degree of commitment to sustainability, the most active internal stakeholder corresponds to students. Originality/value The present work represents a pioneering effort in the Chilean context to identify and systematize the challenges, organizational structures, and key accomplishments of sustainability governing entities in higher education nationwide.

Pricing for higher education institutions: a value-based approach

2016 ◽  
Vol 30 (6) ◽  
pp. 929-940 ◽  
Author(s):  
Amizawati Mohd Amir ◽  
Sofiah Md Auzair ◽  
RUHANITA MAELAH ◽  
Azlina Ahmad
Keyword(s):  
Higher Education ◽  
Customer Value ◽  
Higher Education Institutions ◽  
Initial Step ◽  
Educational Programme ◽  
Point Of View ◽  
Content Type ◽  
A Value ◽  
One Step ◽  
The Right

Purpose – The purpose of this paper is to propose the concept of higher education institutions (HEIs) offering educational services based on value for money. The value is determined based on customers’ (i.e. students) expectations of the service and the costs in comparison to the competitors. Understanding the value and creating customer value are a means to attain competitive advantage and constitute the basis of price setting. Drawing upon this belief, as an initial step towards value-based pricing method, the possible value factors are suggested for calculating educational programme prices across HEIs. Design/methodology/approach – This is a conceptual paper introducing the value-based pricing approach in setting HEI tuition fees. Extending prior discussion on the demand for quality education and current financial challenges faced by HEIs, it introduces the concept pricing based upon customer perceived value (student/industry). Value-based pricing is deemed appropriate in view of the value of short tangible and intangible investment by both parties (students and HEIs) to differentiate in terms of setting the right price for the right university for the right student. Findings – The primary aim is to suggest the applicability of value-based pricing for HEIs, which is likely to be both relevant and fruitful for the sustainability of the sector. It represents a personal point of view; building upon a review of the literature, the paper extends the established knowledge one step further in terms of setting the right price for the right university, which is deemed worthy of further study and development. Originality/value – The paper will be of use to the management and policymakers in the education sector in searching for a contemporary pricing mechanism for higher education.

scholarly journals Readiness of Higher Education Institutions Faculty Staff to Work in Inclusive Groups

2021 ◽  
Author(s):  
Vadim N. Kozlov ◽  
Daria F. Romanenkova ◽  
Elena I. Salganova
Keyword(s):  
Higher Education ◽  
Students With Disabilities ◽  
Inclusive Education ◽  
Professional Training ◽  
Higher Education Institutions ◽  
People With Disabilities ◽  
Teaching Experience ◽  
Teaching Staff ◽  
Russian Society ◽  
Sociological Study

Inclusive education is regarded as a valuable resource for the development of Russian society. Teachers play a distinctive role in its implementation. The study of this role is based on the principles of structural and functional and systemic approaches, as well as the sociology of education, the sociology of culture, pedagogy, psychology, and the monitoring of inclusive education. The empirical basis of the research was formed by the materials of a quantitative, representative sample and sociological study of the readiness of teachers of higher education institutions to work in inclusive groups, in which students with disabilities are studying. A total of 777 teachers from 23 universities in Sverdlovsk, Chelyabinsk, and Kurgan regions were interviewed in November 2019. The analysis showed that most teachers of higher education institutions support the idea of inclusive education, as well as are ready to work in inclusive groups and have a need for professional training on inclusive higher education. The overwhelming majority of teachers of higher education institutions in the region do not experience any particular psychological difficulties and methodological challenges in working with streams and groups with students with disabilities. Teachers with longstanding teaching experience, associate professors, professors, and people with good knowledge of inclusive education express a greater interest in working with inclusive groups. At the same time, a significant number of teachers of higher education institutions in the region do not support the idea of teaching people with disabilities in inclusive groups. Some teachers are not familiar with or lack knowledge in the concept of inclusive higher education, and they also point to psychological and methodological problems when working in inclusive groups, which is particularly characteristic of young teachers and those who have not taken advanced training on inclusive education. In order to increase the role and responsibility of the teaching staff in inclusive education, it is recommended to continue monitoring it by reaching out to every inclusive group, student, and teacher. Keywords: inclusive higher education, monitoring studies, teacher, student, people with disabilities

scholarly journals Integrated reporting in UK higher education institutions

2019 ◽  
Vol 10 (5) ◽  
pp. 844-876 ◽  
Author(s):  
Abeer Hassan ◽  
Mahalaximi Adhikariparajuli ◽  
Mary Fletcher ◽  
Ahmed Elamer
Keyword(s):  
Higher Education ◽  
Organizational Performance ◽  
Teaching And Learning ◽  
Higher Education Institutions ◽  
Annual Reports ◽  
Integrated Reporting ◽  
Content Type ◽  
Quantitative Evidence ◽  
International Integrated Reporting Council ◽  
Uk Higher Education

Purpose This paper aims to examine trends in the content of reporting within 135 UK higher education institutions (HEIs). It explores the extent to which integrated reporting (IR) content elements, reflecting integrated thinking, are disclosed voluntarily and whether HEI-specific features influence the resulting disclosures. Design/methodology/approach Existing IR guidelines given by the International Integrated Reporting Council (IIRC) and the adoption of content analysis have provided the opportunity to examine the trend and extent of IR content elements associated in HEI corporate reports. The evidence was obtained from 405 UK HEI annual reports covering the period 2014-2016. Findings The results indicate a significant increase in the number of IR content elements embedded in HEI annual reports. The HEI-specific characteristics examined, such as the establishment of HEI (before or after 1992), adoption of IR framework and size of HEI, are all significantly and positively associated with IR content elements disclosure. This paper argues that institutional theory, isomorphism and isopraxism are relevant for explaining the changes in the contents of HEI annual reports. The findings also suggest that universities are beginning to adopt an integrated thinking approach to the reporting of their activities. Research limitations/implications The study is based on IR content elements only and could be extended to include the fundamental concepts and basic principles of the IR framework. There are other factors that have a potentially crucial influence on HEI core activities (such as teaching and learning research and internationalisation) which have been omitted from this study. Practical implications The findings will allow policymakers to evaluate the extent to which integrated thinking is taking place and influencing the UK HEI sector in the selection and presentation of information. A further implication of the findings is that an appropriate a sector-wide enforcement and compliance body, for instance, the British Universities Finance Directors Group (BUFDG), may consider developing voluntary IR guidance in a clear, consistent, concise and comparable format. Also, it may pursue regulatory support for this guidance. In doing so, it may monitor the compliance and disclosure levels of appropriate IR requirements. Within such a framework, IR could be used to assist HEIs to make more sustainable choices and allow stakeholders to better understand aspects of HEI performance. Social implications The research has implications for society within and beyond the unique UK HEI sector. Universities are places of advanced thinking and can lead the way for other sectors by demonstrating the potential of integrated thinking to create a cohesive wide-ranging discourse and create engagement among stakeholder groups. Specifically, IR builds on the strong points of accounting, for instance, robust quantitative evidence collecting, relevance, reliability, materiality, comparability and assurability, to explain the sustainability discourse into a “language” logical to HEIs organisational decision makers. Consequently, IR may generate better visibility and knowledge of the financial values of exploiting capitals (financial, intellectual, human, manufactured, social and natural) and offer a multifaceted approach to reassess HEIs organizational performance in various sectors that support the growth of integrated thinking. Originality/value This is the first known study to explore HEI characteristics and link them with the level of voluntary IR content elements disclosed in UK HEIs.

scholarly journals Perceived Stress and Indicators of Burnout in Teachers at Portuguese Higher Education Institutions (HEI)

2020 ◽  
Vol 17 (9) ◽  
pp. 3248 ◽  
Author(s):  
Renata Teles ◽  
Antonio Valle ◽  
Susana Rodríguez ◽  
Isabel Piñeiro ◽  
Bibiana Regueiro
Keyword(s):  
Higher Education ◽  
Perceived Stress ◽  
Emotional Exhaustion ◽  
Higher Education Institutions ◽  
Teaching Experience ◽  
Maslach Burnout Inventory ◽  
Teaching Profession ◽  
Personal Accomplishment ◽  
University Teachers ◽  
Portuguese Higher Education

The aim of this study was to examine the phenomena of burnout and perceived stress in teachers at Higher Education Institutions, as this professional class is one of the most affected by high levels of stress. A sample of 520 university teachers was used, of which 339 (65.2%) were women. The Maslach Burnout Inventory (MBI) was used to measure burnout, and the Perceived Stress Scale (PSS) was used to measure perceived stress. A sociodemographic data questionnaire produced by the authors was also applied, which consisted of questions about age, sex, experience in the teaching profession and the participants’ teaching areas. The results indicated that university teachers over 60 years old exhibited lower levels of perceived stress, as did teachers with more teaching experience (30 years or more), and those with less experience (less than 10 years). Women exhibited higher levels of perceived stress than men. Women also scored higher levels of Emotional Exhaustion in the burnout dimensions, whereas teachers will less experience (under 10 years) and teachers with more experience (more than 30 years) had the lowest scores in this dimension. Through an examination of the relation between perceived stress and the burnout dimensions, we concluded that perceived stress was directly proportional to emotional exhaustion and depersonalization; and was inversely proportional to personal accomplishment. A total of 31.3% of the variance in burnout was explained by perceived stress.

Sustainability KPIs for integrated reporting

2017 ◽  
Vol 13 (3) ◽  
pp. 625-642 ◽  
Author(s):  
Tomoki Oshika ◽  
Chika Saka
Keyword(s):  
Performance Indicators ◽  
Value Added ◽  
Integrated Reporting ◽  
Content Type ◽  
Listed Firms ◽  
A Value ◽  
New Perspective ◽  
The Stability ◽  
International Integrated Reporting Council ◽  
Practical Implications

Purpose The framework of the International Integrated Reporting Council (IIRC) is principles-based and does not provide specific key performance indicators (KPIs) for integrated thinking and reporting. Therefore, the purpose of this paper is to propose KPIs for integrated reporting which decipher a firm’s sustainability through empirical analysis. Design/methodology/approach As a proxy of firms’ sustainability, the authors focus on firms that have survived for more than 100 years and that have already achieved sustainability, and analyze these firms to reveal the financial features that distinguish sustainable firms from the other firms. Findings The study found two distinguishing facts: the value added that is distributed to stakeholders other than shareholders is significantly larger, and the stability of profitability and the profitability itself are significantly higher in sustainable firms. Practical implications The study proposes a value-added distribution and the stability of profitability as sustainability KPIs for integrated reporting. Originality/value First, this study provides the first evidence that value added distribution and the stability of profitability distinguish a firm’s sustainability. Second, it provides a new perspective in the search for sustainability KPIs. Third, as the empirical data consist of all listed firms in 136 countries, the results should be robust and general.

Sign in / Sign up

Export Citation Format

Share Document