scholarly journals An investigation into the accounting treatment of property, plant and equipment at public higher education institutions in South Africa

2014 ◽  
Author(s):  
◽  
Sunildutt Kheru
Keyword(s):  
Higher Education ◽  
South Africa ◽  
Financial Reporting ◽  
Mixed Methods Research ◽  
Higher Education Institutions ◽  
Research Approach ◽  
Public Higher Education ◽  
Financial Reporting Standards ◽  
Useful Life ◽  
Asset Classes

Property, plant and equipment (PPE) constitute a significant portion of total assets of South African public higher education institutions. It is therefore important to keep proper records of the assets and to account for them accurately in the Annual Financial Statements. The aim of this study therefore was to investigate the accounting treatment of property, plant and equipment at public higher education institutions (PHEIs) in South Africa. The following objectives were addressed in this study, to: determine how assets are classified; find out how asset transactions are recorded; and to determine the accounting treatment of assets in terms of cost, depreciation, impairment and disposal. Based on the International Financial Reporting Standards, this study used a mixed-methods research approach to collect data regarding the accounting treatment of PPE at the 23 PHEIs in South Africa. Analysis of results indicated that some institutions: apply different useful lives for the same asset classes; use threshold amounts for the recording and depreciating of assets; use the same value for the recording and depreciating of assets while others record at one value but depreciate at a higher value; and depreciate PPE at different rates as they apply varying useful life to different asset classes. This study also found that while some institutions do impairment testing on an annual basis, others do not, as they do not have a policy in place for impairment testing. Given that the activities or business of educational institutions are similar in nature, this study recommends that PHEIs need to apply consistent recording of assets in terms of their useful life as the useful life of an asset has direct correlation with the surplus or deficit of an institution. This study makes further recommendations regarding the accounting treatment of PPE at PHEIs in South Africa based on the findings of this study. Suggestions for further research are also presented.

scholarly journals An exploration of stereotype perceptions amongst support staff within a South African higher education institution

2014 ◽  
Vol 14 (1) ◽  
Author(s):  
Given R.B. Moloto ◽  
Lizelle Brink ◽  
J. Alewyn Nel
Keyword(s):  
Higher Education ◽  
South Africa ◽  
South African ◽  
Higher Education Institutions ◽  
Education Institution ◽  
Support Staff ◽  
Research Approach ◽  
Higher Education Institution ◽  
Diverse Workforce ◽  
The Impact

Orientation: After the 1994 democratic elections, South African organisations had to replace discriminatory policies with new policies to integrate all people and to embrace diversity. As a consequence stereotypes may be more prevalent in diverse working environments.Research purpose: The objective of this study was to explore the experience of stereotypes amongst the support staff within a higher education institution.Motivation for this study: Changes within South African working environments, and specifically higher education institutions, resulted in more diverse management teams and a more culturally diverse workforce. With this in mind, the experience of stereotypes may become more prevalent within South African working environments. Many researchers have focused on stereotypes; however, studies on stereotypes within South Africa are limited, especially within higher education institutions. Research approach, design and method: The research approach was qualitative and a case study design was employed. A combination of both quota and convenience sampling was used. The sample consisted of (N = 30) support staff within a higher education institution in South Africa. Semi-structured interviews were used to collect data.Main findings: The results indicated that the participants do experience stereotypes within their workplace and also hold stereotypes of other people within their workplace. The most prevalent stereotypes mentioned by participants were age, gender, racial and occupational stereotypes. There is also an indication that stereotypes have cognitive, emotional and behavioural effects on the stereotyped.Practical/managerial implications: Organisations should do away with stereotyping by embracing and managing diversity and dealing with stereotypes, specifically within higher education institutions. When managers are aware of stereotypes and the effects thereof in the organisation, they can make every effort to eradicate the stereotypes and address the impact thereof.Contribution: In an environment where there is a diverse workforce, stereotyping is more likely to exist. This study will provide useful information about stereotypes within a higher education institution seeing that there are a limited number of studies on this topic within South Africa and within this specific occupation. The results of the study will enlighten the organisation to become more aware of stereotypes and the debilitating impact that they have on the individual and the organisation, thereby providing the organisation with the opportunity to address stereotypes and the impact thereof on employees and the organisation.

scholarly journals Foundation phase teacher provision by public higher education institutions in South Africa

2011 ◽  
Vol 1 (1) ◽  
Author(s):  
Whitfield Green
Keyword(s):  
Higher Education ◽  
South Africa ◽  
Mother Tongue ◽  
Higher Education Institutions ◽  
Early Years ◽  
Public Higher Education ◽  
Higher Education Management ◽  
Education Management ◽  
The Public ◽  
Mother Tongue Instruction

The study reported in this paper investigated foundation phase teacher provision by the public universities in South Africa, with a view to carefully and accurately determine the extent to which foundation phase teacher provision matched national as well as provincial needs. The study draws on data obtained through a survey of teacher provision at the public higher education institutions (HEIs), conducted by the national Department of Education (DoE) in 2009, as well as from data relating to teacher education qualifications and programmes in the Higher Education Management Information System (HEMIS).The study confirmed perceptions that the number of new foundation phase teachers being produced by the public higher education institutions (HEIs) falls short of national and provincial needs, and that the provision of African language foundation phase teachers is particularly problematic, especially in the context of mother-tongue instruction in the early years.

scholarly journals SOURCES OF FINANCING TASKS FOR PUBLIC HIGHER EDUCATION INSTITUTIONS: FINDINGS IN LIGHT OF THEIR REPORTING

2020 ◽  
pp. 155-176
Author(s):  
Aleksandra Pisarska
Keyword(s):  
Higher Education ◽  
Financial Reporting ◽  
Higher Education Institutions ◽  
Education Institution ◽  
Public Institution ◽  
Public Higher Education ◽  
Public And Private ◽  
Research Results ◽  
The Public ◽  
Higher Institution

The purpose of this study is to recognize the share of self-generated sources of financing for activities of public higher education institutions as part of their general stream of financing. Therefore, the key question that will be answered in this study is: how is the structure of financing sources of a studied institution of higher education formed? In the theoretical section, findings were based on the results of literature research. In turn, in the empirical part, findings were based on the results of a case study supported by observation in a multi-field participating university. The entity's financial statements were also used. On the basis of the research results, the structure of financing sources for the studied public institution of higher education was determined, indicating the possibility of using the entity's financial reporting for this purpose. It was noticed, based on the classification of the sources of financial supply indicated in the literature, that they are heterogeneous – drawn from both the public and private sectors. An increase in the share of funds supplied from the private sector was also revealed. In turn, private sources mainly came from fees related to the teaching process. Private sources also included those from commercialization of research results. The research presented in the study has provided new knowledge about the structure of the financing sources of a public education of higher institution in the context of current conditions for its functioning. In particular, the research helps supplement the existing scarcity of knowledge about the share of self-generated financing for a public higher education institution in the general financing stream of its activities.

First-time adoption of International Public Sector Accounting Standards by Russian universities: Practical aspects

2020 ◽  
Vol 23 (4) ◽  
pp. 364-383
Author(s):  
L.I. Kulikova ◽  
I.I. Yakhin
Keyword(s):  
Higher Education ◽  
Public Sector ◽  
Financial Reporting ◽  
Higher Education Institutions ◽  
Accounting Standards ◽  
Educational Process ◽  
Academic Excellence ◽  
Public Sector Accounting ◽  
First Time ◽  
Russian Universities

Subject. This article examines the practice of first-time applying the International Public Sector Accounting Standards (IPSAS) by Russian higher education institutions. Objectives. The article aims to identify and address the problems associated with such application, and conduct a critical analysis of Russian universities' compliance with the requirements of the International Standards on their first-time adoption. Methods. For the study, we used observation, systematization, and a comparative analysis. Results. The article examines and describes the practical experience of the first-time use of IPSAS in the preparation of reporting by Russian educational institutions participating in the Russian Academic Excellence Project (5Top100 Project). It presents the results of the most typical reclassification adjustments of reporting items made by the universities when preparing their inductive statements of financial position as of the date of transition to IPSAS. Conclusions and Relevance. Most of the universities studied complied with the requirements of the IPSAS first-time adoption and provided comparative information in their first IPSAS financial reporting. The importance of the study is to justify the provision that financial reporting in accordance with IPSAS is appropriate to improve the international competitiveness of universities, which makes it possible to better reflect financial information on the activities of universities. The results of the study can be used in the practical activities of the Russian economy public sector organizations, and in the educational process of higher education institutions.

Challenges Posed by Information and Communication Technologies (ICT) for South African Higher Education Institutions

10.28945/2679 ◽  
2003 ◽  
Author(s):  
ME Herselman ◽  
HR Hay
Keyword(s):  
Higher Education ◽  
South Africa ◽  
Information And Communication Technologies ◽  
Teaching And Learning ◽  
Driving Forces ◽  
Higher Education Institutions ◽  
Communication Technologies ◽  
Revolutionary Change ◽  
Information And Communication ◽  
Teaching Learning

Information and Communication Technologies (ICT) are the major driving forces of globalised and knowledge-based societies of a new world era. They will have a profound impact on teaching and learning for two decades to come. The revolutionary change which is taking place in Information and Communication Technologies (ICTs), has dramatic effects on the way universities carry out their functions of teaching, learning and research, particularly on the creation, dissemination and application of knowledge. These developments pose unprecedented challenges to higher education institutions (HEIs) in developing countries particular in South Africa as South Africa is viewed as the leading country on the continent.

Sign in / Sign up

Export Citation Format

Share Document