Governing the Costs and Financial Sustainability Standardization of Italian Universities

Citation (2023), "Prelims", Caruana, J., Bisogno, M. and Sicilia, M. (Ed.) Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence (Emerald Studies in Public Service Accounting and Accountability), Emerald Publishing Limited, Bingley, pp. i-xxiv. https://doi.org/10.1108/978-1-80117-161-820231012

Austin, Ian & Jones, Glen A. (2016). Governance of Higher Education. New York, NY: Routledge. Pages: 204. Price: $47.95 USD (paper)Geared towards an audience of graduate students, practitioners and higher education scholars, this concise text makes an important contribution to the study of the governance of public universities. Austin and Jones argue that have evolved to become one of the most complex organizational forms that the human species has ever created (p.1). Although examination of corporate governance has been underway for some time, the authors claim that the governance of public universities has been under-theorized. This book aims to remedy that oversight, and challenges readers to extend scholarship beyond known inquiry.In the opening chapter, the authors examine and discuss the difficulty of reaching consensus within the academy in terms of the definition of governance of higher education, which, by virtue of the distinct missions of universities, makes examination of the structures, processes and practice of governance more complex. Through inquiry and inspection of the literature, six models of university governance are catalogued and offered: the Continental Model; the Oxbridge Model; the Scottish Model; the Civic Model; the Higher Education Corporation Model; and the US Model. Within each of these models, patterns of professional self regulation, internal participation, and relationships external to the universities, such as states and markets, are factors for consideration.In chapter two, Austin and Jones (2016) call for higher education scholars to incorporate more theoretical frameworks in their research to advance the discipline beyond the descriptive and normative. For this reason alone the book is worth the read! Through an examination of the literature, the authors synthesize a wide body of knowledge, offering a selection of theories relevant to the examination of governance of universities. Paradigms drawn from organizational behaviour, economics, psychology, sociology and political science are highlighted, together with institutional, agency, stewardship, and stakeholder theories. The offering of the external frameworks should not be mistaken as the authors' call for a renewed search for grand theory or cessation of internal or case-specific inquiry; in fact, the frameworks offered in chapter three also make a case for theoretical depth of inquiry in meso-level or organization specific research. Six theoretical lenses with the potential to advance meso-level or organizational specific knowledge of universities are presented, including an outline of the widely used structural theory. Scholars are chal- lenged to consider adopting underused frameworks such as cultural theory, cybernetics, human relations, open systems or social cognition theories for research, particularly in studies that include the human dimension.Readers will note that the book is geared towards governance of higher education in public universities. Examination of the public, therefore, requires consideration, particularly with respect to complex state and society relationships. In this regard, the authors suggest that readers consider public policy goals, bureaucratic controls and principalagent relationships. Opening with a discussion of relationships between universities and states/markets/industry, chapter four examines lines of authority and coordination. The enduring relevance of Burton Clark's (1983) triangle of coordination is referenced and noted, but the authors argue that innovation, technological advancement and knowledge transfer have shifted the contextual reference points in contemporary society. To further analysis, Triple Helix Models of university-industry-government relations are reviewed and presented for the reader's consideration.Drawing on the literature, the authors comment on challenges to nation states arising primarily from the forces of globalization with attendant neoliberal ideas. …

This article presents the results of a study of the principal issues involved in the governance of public universities in Catalonia. It was based on four stylised dilemmas that were drawn up to facilitate an understanding of the challenges facing university governance reforms. This paper discusses each of these dilemmas in the Catalan context and highlights a number of challenges facing managers of higher education institutions.

There are several common trends and challenges in the higher education (HE) system around the world, like expansion and diversification of HE, fiscal pressure and orientation to markets, demand for greater accountability and great quality and efficiency (e.g. The financing and management of higher education: a status report on worldwide reforms, 1998; Internationalisation of higher education and global mobility 43-58, 2014; Global policy and policy-making in education, 2014; Higher Education Policy 21:5-27, 2008). These trends and changes have reshaped university governance as well. Public universities are the main institutions to carry out HE in Australia and China. The engagement between Australia and China in HE sector has become closer and closer in recent years. To conduct better and further cooperation and collaboration between Australian and Chinese universities, it is critical to understand and acknowledge the differences in two nations’ university governance. Moreover, by conducting this comparative study of two nations, it also helps us to figure out the changes in university governance over times under the global trends and the interactions between global and local factors. This comparative study focuses on the university level and attempts to identify the differences of university governance in Australian and Chinese public universities in three dimensions, state-university relation, university internal governance and university finance. This paper sketches the university governance in Australia and China and finds that the relationship between government and university is looser in Australia than that in China and Australian universities enjoy more autonomy and power than Chinese universities; as to university internal governance, Australian universities use a more business-oriented management mechanism; funding associated with full-fee paying international students has become very important for Australian HE while Chinese government funding has been decreasing as well but funds from international students play a minimal financial role.

The purpose of this chapter is to offer some thoughts on the current conditions of governance and participation in public universities in Argentina, from the viewpoint of academics. After locating the problem contextually and providing a brief overview of our conceptual framework, we present available data obtained through the implementation of a national representative survey as part of the CAP Project. The results show a weakening of the institutional affiliation of teachers, either because they identify more with their discipline or because they consider themselves as having a limited ability to influence institutional decision-making. We believe that these findings are linked to the new academic working conditions established since the latest reforms of the 1990s, which impacted on the management and governance of public universities. While it is premature to present any definitive conclusions, these results reinforce the findings of other limited research in this area, which should continue to be compared with those of “in-depth” studies.

Big data has become an important tool to promote the transformation of higher education governance. In internal mechanism, the governance of higher education empowered by big data can continuously optimize the governance structure of higher education, enrich the governance subjects of higher education, expand the boundaries of higher education governance and update the governance rules of higher education. In terms of value logic, the governance of higher education with big data empowerment is mainly reflected in shaping data thinking, reconstructing value cognition, surpassing technical rationality and realizing characteristic development. At present, the governance of big data empowerment higher education mainly has practical difficulties, such as lack of institutional guarantee for data application, weak research ability of data technology, information risk in data based governance and technological governance ignoring the needs of the subject. In the future, the governance of big data empowerment higher education needs to further standardize data governance and improve the modern university system with Chinese characteristics. Mining data value to stimulate the internal power of higher education governance; Based on the whole data, realize the collaborative governance of higher education; In-depth interpretation of data, highlighting the people-oriented value orientation.

Higher Education in Pakistan - Problems and Prospects in Post 18th Amendment

The topic of governance is much discussed in the higher education literature. Corruption is less discussed, and mostly in general and cautionary terms. Yet there are important relations between the two. The current article critically examines the literature on governance in higher education and underlines the relationship to forms of corruption in the field. While much literature on corruption in education outlines regulatory practices, or Codes of Practice to limit its reach, the current analysis both reviews types of corruption in higher education, and illustrates them with actual examples from several systems of higher education in East and South East Asia. While corrupt practices in higher education are by no means unique to the region, (indeed examples can be found worldwide, in virtually every system), most rank poorly on conventional measures of transparency. The article advances our understanding of the complex and dynamic relationship between corruption and governance in higher education, in what is arguably the most dynamic world region.

Universities in Central and Eastern Europe (CEE) share similar and also distinctive features of university governance, with a strong emphasis on self-governance, collegiality, and institutional autonomy. Historically, they have common roots in the Humboldtian foundation and therefore are characterized as relatively loosely coupled systems with considerable organizational autonomy on various levels of governance, election, and internal accountability of institutional leaders and the relatively significant influence of collegial bodies. Since the fall of communism (in the 1990s), the adopted laws have formed the basis for less direct state control of academic matters concerning enrollment, curricula, and staffing that also have given rise to a number of new (both public and private) higher education institutions (HEIs). The design of old and newly established institutions frequently occurred through the restoration of historical structural arrangements, not merely as a source of inspiration but primarily as political legitimacy. By the 2020s, the governance of public universities in all CEE countries has been through a bicameral model, where decision-making powers are shared between large academic bodies (senates) consisting of representatives of internal stakeholders and a board or council consisting partly or fully of external members. Rectors are the heads of universities and have the traditional role of primus inter pares. They are elected by the academic community (senate or university college) that covers academics, administrative staff, and students for a limited number. While there are variations between national systems, typically, the senates have more powers, while boards usually play supervisory roles. That said, it has to be acknowledged that a broad spectrum of institutional arrangements reflects not only national uniqueness but also diverse institutional traditions. More recently, universities in the Czech Republic, Hungary, Poland, and Slovakia have also exposed those systems to transnational trends and the hegemonic concept associated with new public management ideas that, to some extent, challenge the traditional governance model. The latter has progressively evolved into a mixture of historical heritage and political eclecticism in adopting global trends. However, the biggest and most visible impact on university governance was made through the widespread adoption of a research assessment modeled on the British Research Assessment Exercise/Research Excellence Framework framework that becomes a driving mechanism for allotting state-subsidized research on the basis of performance indicators. On a final note, as far as the underlying characteristics of higher education (HE) governing mechanisms are concerned, Hungary has been an outlier among the CEE countries since 2010. Post-2010 Hungary stands out for having the most radical HE governance reforms, whether in consolidation, foundation of universities, the introduction of a chancellor system, or a specific form of university councils with politically appointed external members. The lack of democratic checks and balances characterizing illiberal democracy has become fertile soil for dangerous innovation and experimentation in HE, mitigated only by the European Union. However, the present evidence suggests that the spurious and controversial Hungarian reforming of HE and HE policies (of governance and beyond) will not be followed by any other country in the region.

Reviewed by: Power and Politics in University Governance: Organization and Change at the Universidad Nacional Autónoma de México Robert A. Rhoads and Nathan Durdella Power and Politics in University Governance: Organization and Change at the Universidad Nacional Autónoma de México by Imanol Ordorika. New York: RoutledgeFalmer, 2003. 274 p. The Universidad Nacional Autónoma de México (UNAM) is known throughout Mexico as la máxima casa de estudios (the nation's university), primarily because of the preeminent role that it plays in supporting the country's scientific and cultural systems. With an enrollment of more than 250,000 students, UNAM is the largest and most important university in the country; indeed, estimates suggest that UNAM accounts for as much as 50 percent of the nation's university research. Further evidence of the importance of UNAM is the fact that the university houses the National Library and the National Botanical Garden, runs the country's seismological system, and manages institutions comparable in scope to the Smithsonian and the National Observatory in the United States. Because of the prominent role that UNAM plays within the broader society, governance and control of the university has been a source of intense conflict over the years, and at times has led to numerous student strikes and closings of the university's main campus in Mexico City. Given the cultural and political significance of UNAM, a recent work by Imanol Ordorika warrants serious attention. In his book, Power and Politics in University Governance: Organization and [End Page 234] Change at the Universidad Nacional Autónoma de México, Ordorika takes a critical look at the last 100 years of Mexican political history and its intersection with governance and politics at UNAM. Ordorika constructs a political theory of conflict within higher education by integrating theories of the state, education, and politics. His goal is to develop a "conceptual frame [that] builds a bridge between the university and its societal context" (p. 6). Accordingly, he draws upon numerous critical, neo-Marxist, and conflict theorists, including Antonio Gramsci, Nicos Poulantzas, and C. Wright Mills and presents a "hegemonic model of politics and governance in higher education" (p. 31). To more fully comprehend the complexity of the state's relationship to UNAM, Ordorika begins by looking at the historical development of Mexico and the role of authoritarianism after the Revolution of 1910. He identifies three critical periods in Mexican history that serve as defining points in the development of UNAM: emergence (1917–1944), consolidation (1944–1968), and crisis (1968 to present). Emergence is described as a period following the Revolution in which "the revolutionary elite" sought to situate power and control within central authorities, while limiting the power and influence of democratic electoral processes. Consolidation follows the creation of the Partido de la Revolución Mexicana (PRM) in which the contest for power was successfully limited to a small inner circle affiliated with the PRM and known as the "revolutionary family." The third period describes major challenges to Mexican authoritarianism, beginning with the student movement of 1968. As Ordorika notes, "The [student] movement itself and the violent response by the government initiated a long crisis of the political system. The phase of crisis has evolved in the midst of vast social and political conflicts up to this day" (p. 40). A contemporary example of the crisis of authoritarianism is the July 2000 election in which the Partido Revolucionario Institucional (PRI), formerly the PRM, lost the presidential election to Vicente Fox and the Partido de Acción Nacional (PAN). In relating these broad national periods to UNAM, Ordorika notes several key developments. First, UNAM was officially founded within the context of the emergence of authoritarianism following the Revolution, and thus the university's early years were framed by direct subordination to the federal government. However, federal authoritarianism often was met by subaltern forces and movements, as students sought to advance more democratic policies and practices. Thus, a second key development in the historic trajectory of UNAM was the 1929 student movement, which opposed new evaluation procedures and sought student participation in the University Council. Ultimately, Mexican President Emilio Portes Gil responded to the students' demands by...

PurposeThis study analyzed Chinese higher education (HE) governance policies during the first four months of the 2020 COVID-19 pandemic, providing insight into HE management, policymaking and governance. This study also illuminates Chinese student experiences and real-time policy impact, providing insight into the effectiveness of HE crisis management.Design/methodology/approachUsing frameworks of real-time policy evaluation, this paper analyzed theoretical and realized policy impacts through the theoretical framing of temporality. Using real-time evaluation methods, this paper first identified HE policy priorities and then used a mixed-methods approach of “policy as discourse” analysis and a quantitative survey from Chinese HE students to assess the theoretical and realized impact of policies.FindingsAn analysis of HE policies identified three priorities: pastoral care, graduate employment and ideological education. Discourse analysis revealed each priority of HE policies was intrinsically linked to mitigating societal, economic and political consequences of the epidemic. Survey data revealed the perceived effectiveness of policies mirrored China's top-down government structure. Additionally, students expressed strong support in the central government's crisis management, despite relatively little realized policy impact.Originality/valueThis paper presents a timely review of HE governance during a global pandemic by offering a snapshot of HE crisis management and contributing to the literature surrounding China's ongoing HE centralization. This paper also provides unique insight into HE's role in state development, variations between prescriptive and realized policy impact and the “crisis as opportunity” paradox in a contemporary setting.

There is empirical evidence on the factors influencing students' understanding of various subjects in higher educational institutions. However, there is a deficit in studies about the link between teacher knowledge and teaching methods on students' understanding of corporate governance course. Thus, this study investigates whether students' understanding of corporate governance in Ghanaian universities is related to teacher knowledge and teaching methods. This study adopts quantitative approach and cross‐sectional design to collect from 1,050 sampled students from three public universities in Ghana. We use descriptive statistics and Pearson correlation techniques to analyse the data. The results show that there is a significant positive correlation between teacher knowledge and students' understanding of corporate governance. Furthermore, teaching methods have significant positive correlation with students' understanding of corporate governance. This study has provided a conceptual framework that indicates how teacher knowledge and teaching methods may relate to students' understanding of corporate governance in higher education from the perspective of a developing country. Additionally, this study shows that to promote students' comprehension of corporate governance, there must an understanding of how teacher knowledge and teaching methods can overlap to address the challenges confronting governance education in developing countries.

PurposeThe purpose of this paper is twofold: first, to elicit perceptions of senior officers on the overall financial sustainability of their institutions; and, second, to examine senior officers’ perceptions on important revenue diversification and cost management practices.Design/methodology/approachThe study employed a questionnaire survey with senior academic and administrative staff of the 20 public universities in Malaysia. In total, 275 questionnaires were distributed and 69 were returned, yielding a response rate of 25.09 per cent. Descriptive statistics were used to analyse the general perceptions of the survey respondents on public university financial sustainability issues.FindingsThe study suggests that respondents are receptive of the financial sustainability challenges faced by their institutions. Respondents agree that increasing tuition fees may not be a feasible revenue enhancement strategy for public universities. Instead, all respondents agree that full utilisation of resources will be a key strategy that the universities can apply.Originality/valueThis study contributes to the limited research on the financial sustainability of public universities in developing countries. Findings of the study have implications for the financial management and governance of public universities in Malaysia and other countries facing similar fiscal challenges. The findings of the study also provide important empirical evidence for future work in the area.

This article considers the adoption of Western neoliberalism in Taiwan’s higher education (HE) governance as a hybridisation process in which the influences of political democratisation, social liberalisation and Chinese cultural traditions intersect with contemporary Western norms and values. The paper draws on data from interviews with senior university administrators and education ministry officials to delineate the resistance to the competitive ethos embedded in neoliberalism and the retention of state presence and intervention in university governance, highlighting Taiwan’s historical, socio-political and cultural contexts. This account exemplifies how various historical, socio-political and cultural factors influence Taiwan’s HE governance and how Western norms and values are absorbed, questioned and resisted during the hybridisation process.

Purpose: The requirements for information in the public sector are continuously changing and there is a need for accountants who are capable to respond to these challenges. Universities, i.e. higher education institutions (HEIs), are recognized as institutions that provide fundamental knowledge, and a discussion of education in the field of public sector accounting is required. The purpose of this paper is to present the opinions of public sector accountants and expectations of students regarding education in the field of public sector accounting at HEIs in Croatia.Methodology: A survey was conducted among accountants employed in public sector entities and among students of faculties of economics at public universities in Croatia. The results of the aforementioned survey are analysed in the SPSS software package using descriptive and inferential statistics. Results: Results showed that students as well as public accountants agree that formal education is not enough for the position of public accountant. Furthermore, students are not interested in the position of public accountant. Therefore, public universities should rethink modifying the structure and programs of courses related to public sector accounting. Conclusion: The results are an invitation to public policy creators to work on the attractiveness of the position of public sector accountant by offering better conditions. The authors of the paper therefore highlight the necessity for better cooperation between accountants and the academic community in order to improve education in the field of public sector accounting and meet the needs for professional and trained account-ants who are the future of the profession.