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- Research Article
- 10.3389/fpsyg.2026.1742541
- Mar 13, 2026
- Frontiers in Psychology
- Xin Li + 1 more
In the field of higher education, the phenomenon of doctoral students dropping out has gained attention from researchers. Yet the reasons driving this phenomenon remain underexplored in the Chinese context. Guided by the Affective Event Theory, this study investigated the environmental characteristics of education that trigger the dropout emotions among doctoral students. Based on thematic analyses of the dropout narratives within a Chinese doctoral students' online community, this study reveals that certain negative yet stable environment characteristics trigger a series of negative events, resulting in doctoral students' dropout sentiment. Specifically, these characteristics include completion difficulty, a lack of academic autonomy, competition and conflict within the shi-men (a supervisor-centric learning community for postgraduate students), and low employment expectations. Based on the findings, this study provides suggestions to improve doctoral students' learning environment, for example, humanizing the power of supervisors and their advising process, helping doctoral students to form communities of learning that give them more channels to communicate their progress and receive feedback and support. This paper contributes to the higher education reform by offering culture-specific directions for research and by providing guidelines for the training of university leaders and supervisors.
- Research Article
- 10.1080/0046760x.2026.2631788
- Mar 4, 2026
- History of Education
- John Taylor
ABSTRACT Questions about the funding of English higher education have been actively debated for over 150 years. However, the early years of these debates, certainly before the First World War, are relatively under-researched. This article examines some of the initial stages in implementing State funding arrangements that would underpin English universities for much of the twentieth century. Using original archival sources, the article focuses on five deputations between 1886 and 1895 when college leaders, politicians and supporters approached Government to advance their claims. The emergence of key principles is discussed, including initial acceptance that higher education was a legitimate form of Government expenditure and practical guidelines to be implemented, including transparency, predictability and accountability. Today, when funding arrangements for higher education face renewed examination, it is increasingly relevant to understand the historical origins for many of these issues.
- Research Article
- 10.37284/eajis.9.1.4600
- Mar 4, 2026
- East African Journal of Interdisciplinary Studies
- Stephen Agonzibwa + 2 more
This study examined how resource mobilisation practices influence the viability of academic programs in private universities located in resource-constrained regional contexts, using evidence from Fort Portal City, Uganda. While private universities play a critical role in expanding access to higher education, empirical evidence on how governance- and relationship-based resource strategies sustain academic programs at the sub-national level remains limited. Grounded in Resource Dependence Theory, Resource Governance Theory, and the Institutional Capacity Model, the study assessed the influence of stakeholder engagement, partnership effectiveness, and financial resource mobilization on academic program viability, defined in terms of sustainability, relevance, quality assurance, staffing continuity, and curriculum resilience. An exploratory sequential mixed-methods design was employed, involving qualitative interviews with senior university leaders and managers, followed by a survey of academic and administrative staff across the two private universities operating in Fort Portal City. Quantitative data were analysed using descriptive statistics and multiple regression analysis, while qualitative data were analysed thematically. The findings indicate that partnership effectiveness is the strongest predictor of academic program viability (β = 0.437, p < 0.001), followed by stakeholder engagement (β = 0.259, p = 0.006) and financial resource mobilisation (β = 0.230, p = 0.002). Together, these factors explain 25.2% of the variance in academic program viability. Qualitative evidence reinforces these results, revealing heavy dependence on tuition fees, governance rigidities, and the central role of external partnerships in sustaining specialised and practice-oriented academic programs. The study concludes that academic program viability in regional private universities is shaped less by the volume of financial resources and more by governance quality, partnership functionality, and institutional capacity to deploy resources strategically. Practically, the findings underscore the need for formalised partnerships, decentralised resource governance, and capacity-building strategies tailored to the realities of private universities operating outside major metropolitan centres.
- Research Article
- 10.1080/19422539.2026.2626444
- Mar 3, 2026
- International Studies in Catholic Education
- Joseph Draper + 1 more
The purpose of this mixed methods study was to examine the relationships between mental complexity, power, and leadership in administrative leaders in Catholic colleges who are members of traditionally underserved populations. Using the advance-inhibition theory of power championed by Keltner (Cho and Keltner 2020; Keltner 2017) as a guiding framework and a revised constructive developmental theory, focus groups and interviews were conducted with 10 cabinet level administrators from Catholic Colleges in the United States. Results indicated a general tendency for leaders to treat reports as one order of mental complexity less than their own common draw. Findings have implications for higher education leadership and may be used to further understand power dynamics and effective leadership in colleges throughout the United States.
- Research Article
- 10.64223/tvj.e2026.v2.i5.a77
- Mar 3, 2026
- Tạp chí Khoa học Trường Đại học Trưng Vương
- Thanh Phạm Thị Thanh
In the context of the accelerating digital transformation of higher education worldwide, Artificial Intelligence (AI) has emerged as a pivotal driver for innovating online learning models, enhancing teaching quality, and optimizing learners’ experiences. In Vietnam, private universities - characterized by institutional flexibility, intense competitive pressure, and a high degree of financial and academic autonomy - are increasingly required to adopt AI as a strategic instrument to improve educational quality and institutional competitiveness. Despite its significant potential, the implementation of AI in online training across Vietnamese private universities remains fragmented, unsystematic, and constrained by multiple challenges related to technological infrastructure, human resources, financial capacity, governance mechanisms, as well as ethical and legal frameworks. This study aims to provide a comprehensive examination of the current state of AI application in online education at private universities in Vietnam, to identify key barriers hindering effective implementation, and to propose strategic solutions tailored to the national and institutional context. Employing a mixed-methods research design, the study integrates quantitative survey data with qualitative insights derived from in-depth interviews with university leaders, faculty members, and students. The findings indicate that AI has been preliminarily applied in areas such as intelligent learning management systems, personalized learning pathways, AI-powered chatbots, and learning analytics. However, the depth and effectiveness of these applications remain limited, and their transformative potential has yet to be fully realized. Drawing on empirical evidence and international best practices, the paper proposes a strategic framework encompassing institutional governance reform, digital and AI-oriented capacity building, investment in data-driven infrastructure, and the development of a sustainable AI-enabled educational ecosystem for private higher education institutions. This study contributes to the growing body of literature on AI in higher education within developing country contexts, while also offering practical managerial and policy implications for advancing the digital transformation and long-term sustainability of Vietnam’s private university sector
- Research Article
- 10.65138/ijris.2026.v4i3.268
- Mar 3, 2026
- International Journal of Research in Interdisciplinary Studies
- Juenell P Baldoza
The essential interplay of management skills and leadership roles, vital for organizational success in professional settings, holds equal importance within higher education institutions. This study investigated the relationship between student management skills and leadership roles among student leaders at a state university in Bukidnon, Philippines. The research examined the key management skills demonstrated by student leaders, how these skills related to their effectiveness, and the impact of different leadership roles on skill development. The study utilized a quantitative approach, employing descriptive statistics, t-tests, ANOVA, and correlation analysis to analyze data gathered from a stratified sample of 105 student leaders. The findings revealed that student leaders possessed a strong foundation in both soft and hard management skills, including teamwork, communication, problem-solving, technology proficiency, data analysis, and financial literacy. These skills were positively correlated with their self-perceived effectiveness in various leadership roles, such as planning, organizing, commanding, coordinating, and controlling. The study also highlighted the significant influence of age and academic discipline on leadership role effectiveness. In contrast, gender, year level, student organization membership, and specific leadership positions held did not show significant differences. These findings highlighted the importance of comprehensive leadership development programs that fostered both soft and hard management skills in student leaders across diverse academic disciplines and age groups. The study contributed to an understanding of how student management skills are related to their leadership roles.
- Research Article
- 10.70088/n0vqj787
- Mar 2, 2026
- Education Insights
- Xiong Tian
In the era of digital intelligence with the deepening of education digitization strategy, the construction of ideological and political leadership in colleges and universities has become the core issue of the construction of a strong education country. Based on the background of the integration and development of digital intelligence technology and ideological and political education, this paper closely follows the cognitive characteristics of ' Z generation ' college students, takes ' from embedding to integration ' as the core main line, systematically defines the core connotation of digital intelligence technology empowerment and ideological and political leadership in colleges and universities, and analyzes the internal mechanism of digital intelligence technology empowering ideological and political leadership through field extension, mode innovation and efficiency improvement. Combined with the latest research results and practical cases, this paper accurately examines the practical problems existing in the current integration process, such as the superficialization of technology, the lack of adaptability of subjects, and the imperfect risk prevention and control system. From the three dimensions of value guidance, path innovation and mechanism guarantee, this paper constructs the optimization path of " digital intelligence-ideological and political " deep integration, so as to promote the ideological and political education from the simple superposition of traditional advantages and technology empowerment to the deep integration of ecological reconstruction.
- Research Article
- 10.55197/qjssh.v7i1.918
- Feb 28, 2026
- Quantum Journal of Social Sciences and Humanities
- Meng Chuan Ho + 3 more
In recent years, there has been an increasing focus on studying the influence of parenting styles on adolescents' happiness. Despite the importance of parenting styles in adolescent development, there has been limited effort to consolidate the literature on this topic. Employing a bibliometric approach, 426 journal articles were retrieved from the Web of Science (WoS). Through co-citation and co-word analysis, we identified key publications, visualized the knowledge landscape, and projected future directions. Co-citation analysis revealed three clusters (Psychological Well-Being and Growth Dynamics, Adolescent Well-Being: Factors and Developmental Trends, and Adolescent Happiness: Influences, Measurement, and Development), while co-word analysis identified four (Adolescent Well-Being: Psychological Adjustment and Influencing Factors, Youth Well-Being: Resilience, Mental Health, and Quality of Life, Factors Affecting Adolescent Well-being, and Behavioral and Familial Influences on Happiness and Well-Being). These findings could serve as a guide for future research on parenting styles and adolescents' happiness, benefiting policymakers, university leaders, funding agencies, and scholars alike.
- Research Article
- 10.33050/tmj.v10i3.2613
- Feb 28, 2026
- Technomedia Journal
- Sigit Anggoro
Digital transformation in higher education is often constrained by the readiness of human resources. This study aims to analyze how military based organizational cultural values, namely discipline, loyalty, and courtesy strengthen the implementation of Dave Ulrich Four Roles of Human Resource model in supporting the transformation toward a Smart Military University. Using a qualitative case study approach at Jenderal Achmad Yani University, data were collected through in depth interviews observations and document analysis. The analysis visualized through a concept map shows that the interaction between the value of discipline and the Administrative Expert role has the highest frequency of references predominantly expressed by respondents from the ICT team and the administrative bureau. These findings indicate that data integrity within digital systems is highly dependent on compliance with established procedures. Meanwhile the value of loyalty emphasized by university leadership serves as the foundation of the Strategic Partner role in executing the institutional vision while courtesy underpins the Employee Champion role in delivering services. This study demonstrates that local cultural values constitute a determining variable for the successful performance of human resource management functions in the digital era.
- Research Article
- 10.15293/2658-6762.2601.14
- Feb 28, 2026
- Science for Education Today
- Nataliya Nikolayevna Letina + 3 more
Introduction. In the context of active development of Russian-African relations and the implementation of strategic tasks for the export of Russian education, the annual increase in the number of students from Africa has become a significant trend. However, their arrival at Russian universities is accompanied by challenges of socio-cultural and academic adaptation, rooted in profound differences in cultural codes, including value systems. Russian research on this topic remains extremely limited, and educators often lack the necessary tools to build an effective dialogue. The purpose of this article is to analyze the manifestation of the cultural codes of the peoples of West Africa (using the examples of Ghana and Côte d'Ivoire) in the system of values and meanings of students studying the Russian language and culture. Materials and Methods. The research is interdisciplinary and uses a comprehensive methodology integrating cross-cultural, axiological, and hermeneutic approaches. The empirical base was a student survey aimed at identifying value hierarchies and representing two key groups: students from Ghana and Côte d'Ivoire pursuing academic exchange programs at Yaroslavl universities and students from the Russian Center for Open Education in Ghana. In order to identify the cultural specificity of the value systems, the obtained data were compared with the results of a large-scale survey of Russian higher education students (n>7000, 2024), which made it possible to identify universal and culturally determined differences in the value hierarchies of West African and Russian students. Results. The study revealed a deeply structured value system among students from West Africa. It was found that its meaningful core is formed by three fundamental components: family as an extended intergenerational community based on the principles of duty and respect for elders and ancestors (62%) of respondents indicated family as the main life value); knowledge as a tool for career growth and preservation of cultural identity; and collectivism, signifying the importance of community (57%). A value paradox was discovered when comparing with Russian youth: while the set of basic values formally coincides with that of Russian students (family, education, and success), their cultural content and hierarchy differ radically. It was found that Russian students are characterized by a focus on individualism and personal self-fulfillment, while African students emphasize collective well-being and social responsibility. An important result was the discovery of a transformation in the value hierarchy under the influence of academic mobility, while the basic cultural codes were preserved. The obtained data made it possible to not only document the differences but also to clarify the mechanisms of value system formation (cultural tradition, the institution of the family, the educational environment, etc.), which is of fundamental importance for building effective adaptation programs and cultural dialogue. Conclusions. The analysis demonstrates that the successful adaptation and integration of students from West Africa requires Russian academic staff and university leadership to account for deep cultural codes, not just formal characteristics. The development of support programs must be based on dialogue and mutual understanding, taking into account the collectivist orientation, and the specific understanding of family and knowledge. This will contribute not only to a more ‘painless’ adaptation of African students but also to the enrichment of the educational environment in Russian universities.
- Research Article
- 10.3390/su18052203
- Feb 25, 2026
- Sustainability
- Ivana Medved + 3 more
This study contributes to the development of performance measurement frameworks for HEIs in resource-constrained settings. It offers valuable insights for policymakers and institutional leaders in the Balkans, emphasizing the need for a holistic approach that integrates both academic and administrative factors to improve institutional effectiveness and support strategic decision-making in public higher education. This study develops and validates a multidimensional performance framework for public higher education institutions (HEIs) in developing Balkan countries, integrating both academic and administrative dimensions of institutional performance. Using a cross-sectional design, data were collected from 162 respondents across public HEIs in Serbia, Bosnia and Herzegovina, Montenegro, North Macedonia, and Albania. A two-stage analytical approach was employed: an exploratory factor analysis (EFA) to identify the underlying structure of performance dimensions, followed by a confirmatory factor analysis (CFA) to validate the measurement model. The results confirm a robust five-factor structure, comprising three academic dimensions—teaching and learning, research, and knowledge transfer—and two administrative dimensions—resources and internationalization. Structural equation modeling (SEM) was used to assess the effects of academic and administrative performance on overall higher education performance (OHEP). Findings indicate that administrative performance exerts a stronger influence on institutional outcomes (β = 0.649, p < 0.001) compared to academic performance (β = 0.314, p < 0.001). Together, these dimensions explain 51.9% of the variance in overall institutional performance. The study contributes to the limited literature on integrated performance assessment in resource-constrained higher education systems. It offers empirically validated insights for policymakers and university leaders, emphasizing the importance of aligning academic and administrative capacities to enhance institutional effectiveness and inform strategic decision-making in public HEIs.
- Research Article
- 10.14742/ajet.11192
- Feb 24, 2026
- Australasian Journal of Educational Technology
- Vasiliki Papageorgiou + 1 more
As universities seek to diversify and grow online learner cohorts, effective learning design has become increasingly important. Learning design requires multifunctional, interdisciplinary teams of academic and professional staff to bring together pedagogical, content and technological expertise. Few studies have explored the dynamics of such teams and the nature of their collaboration. This article draws on data from seven qualitative case studies across six universities in the United Kingdom, involving academics collaborating with digital learning professionals to design online learning environments. The study is based on 31 interviews and non-participant observations of design team meetings. Our findings highlight how working relationships and role enactments are contingent on individual dispositions, team composition and structural conditions. Meaningful collaboration emerges not from predefined models but through adaptive relational work that supports trust, openness and knowledge integration. The study offers practical and conceptual implications for educators, teaching teams, digital learning teams, researchers and university leadership. Implications for practice or policy: When establishing an interdisciplinary design team, leaders should assess the core and additional expertise available among members to help configure roles, responsibilities and expectations. Universities should support teams in developing a shared understanding of collaboration through structured dialogue and reflective practice. Some flexibility in role boundaries allows team members to fill gaps, provide beneficial redundancy, extend their expertise or challenge themselves. Generative design teams create an environment of mutual support which enables professional learning.
- Research Article
- 10.36948/ijfmr.2026.v08i01.69655
- Feb 22, 2026
- International Journal For Multidisciplinary Research
- Yibeltal Akele + 1 more
This study's main goals were to evaluate the variables that influenced the TVET strategy's implementation in public TVET colleges and offer remedial solutions for issues pertaining to the strategy's successful and efficient execution in Addis Ababa. A sample of three TVET colleges—Entoto, Misrak, and Tegbareid TVET colleges—was employed. To collect data, the study used questionnaires, interviews, and document examination. 210 respondents received questionnaires, and three deans and vice deans who were specifically chosen from the aforementioned TVET colleges were interviewed. The results of the study show that there was a lack of sufficient knowledge about vocational education, a lack of goodwill between teachers and students, and a poor understanding of the value of TVET education. In addition, there was a paucity of equipment, reference books, learning resources, and functional workshop equipment, and there was dissatisfaction with the salary and other advantages. Additionally, the implementation of the TVET policy has been hampered by budgetary restrictions, poor measurement and feedback provision, and a lack of strong leadership in Addis Ababa's public TVET colleges. Additionally, the study offers suggestions for how the Addis Ababa City Administration should address the variables influencing the TVET strategy's implementation in public TVET colleges
- Research Article
- 10.1007/s10639-026-13904-6
- Feb 21, 2026
- Education and Information Technologies
- Zainab Sadat Mostafavi + 1 more
Abstract This study aims to pilot a comprehensive internal quality evaluation model in a fully online, open, electronic, and distance education (OEDE) university. By applying the model at the case university, the research investigates how key stakeholders assess institutional quality across five core dimensions: organizational structure, education, research and innovation, ICT infrastructure, and support services. A concurrent mixed-methods design combined quantitative surveys ( n = 1,198 valid responses) with qualitative interviews ( n = 218), document analysis, and infrastructure observation. The internal evaluation was guided by a validated accreditation checklist (developed in our first publication) and questionnaire (introduced in our second publication) from earlier phases of this research. Stakeholders included students, faculty, administrators, alumni, employers, and partner institutions. Triangulation was used to ensure credibility and integration across data sources. The evaluation identified strong performance in digital leadership, course design, ICT infrastructure, and student support services in the case university. However, limitations were found in international collaboration, transformative educational technologies, faculty research opportunities, and emotional-cognitive support mechanisms. Overall, the results demonstrate the feasibility and value of applying a stakeholder-inclusive quality model in an OEDE context. The model provides a replicable tool for internal quality assurance in digital universities. Institutions can use it to align their practices with international standards while maintaining contextual sensitivity. This study, as the third in a series following two prior investigations, offers one of the first practical applications of a theoretically grounded accreditation model specifically designed for OEDE institutions. It bridges the gap between policy and practice, providing empirical insights into how quality assurance can be operationalized through inclusive, evidence-based evaluation frameworks in the digital higher education landscape.
- Research Article
- 10.30560/ijas.v9n1p39
- Feb 20, 2026
- International Journal of Applied Science
- Qiu Na + 1 more
The deep integration of AI and education is imperative. This study conducted a survey of college leaders, teachers, and students to conduct an in-depth investigation into the current status of AI application in colleges, the challenges and difficulties faced. Based on the survey results, the NIFO model was developed to provide theoretical support and practical experience for the application of AI in college education.
- Research Article
2
- 10.1002/yd.70045
- Feb 17, 2026
- New directions for student leadership
- Amber Manning-Ouellette + 1 more
This article illustrates how collegiate leadership study abroad experiences are enhanced with critical frameworks. The authors offer strategies to apply critical lenses such as liberatory, culturally relevant, and anti-racist approaches to study abroad curricular and co-curricular design. The authors emphasize the essential role of embedding critical frameworks within leadership study abroad programs enabling students to interpret their experiences meaningfully and make intentional, informed decisions that foster change-both during their time abroad and upon returning to their home communities.
- Research Article
- 10.62718/vmca.pr-ijetas.7.1.sc-0126-005
- Feb 14, 2026
- Pedagogy Review: An International Journal of Educational Theories, Approaches and Strategies
- Weiyin Xing
Despite China’s extensive investment in “Smart Education” infrastructure, classroom adoption remains inconsistent. This study applies an Extended Technology Acceptance Model (ETAM) to examine how students and teachers in a public university perceive and adapt smart teaching technologies. A mixed-methods design was employed, involving 539 students and 53 faculty members. Data were collected through structured questionnaires measuring 9 ETAM constructs and semi-structured interviews with 15 participants. Quantitative analysis utilized descriptive statistics, correlations, and regression, while qualitative insights were derived from thematic coding. Findings highlight Perceived Usefulness (PU) as the strongest predictor of adoption. Students reported higher consensus on academic benefits (M = 4.20) compared to teachers (M = 3.91). Both groups expressed neutral views on technological and pedagogical challenges, though qualitative data revealed persistent issues such as unstable internet connectivity and limited IT support. Students emphasized user experience and ease of use, while teachers were more influenced by institutional support and social influence. The results underscore a digital divide between infrastructure availability and effective classroom integration. While smart tools enhance productivity and real-time feedback, gaps in institutional support and training hinder deeper pedagogical transformation. The proposed ETAM framework demonstrates that successful adoption requires aligning technological investment with stakeholder-specific motivations. University leaders should prioritize holistic strategies that integrate infrastructure, training, and institutional policies to ensure sustainable smart teaching practices.
- Research Article
- 10.1108/samamj-01-2025-0004
- Feb 10, 2026
- SAM Advanced Management Journal
- Najeb Masoud
Purpose The purpose of this study is to examine how artificial-intelligence capabilities in business education catalyse green innovation (GI) and how those innovations translate into stronger sustainable performance (SP) and circular-economy (CE) outcomes. It also evaluates whether big-data analytics and knowledge-management systems strengthen the pathway from artificial-intelligence capability to GI. Design/methodology/approach Data were collected through structured questionnaires from 712 participants occupying high-level academic and administrative positions across 25 universities in North America, Europe, Asia and the Middle East. A two-wave, time-lagged design with approximately four weeks’ separation (Wave 1: AIC/big data analytics/KMS; Wave 2: GI/SP/CE) provided temporal and source separation. Analysis combined partial least squares (PLS) structural equation modelling (including PLSpredict for out-of-sample performance) and a cross-validated artificial neural network to capture potential non-linear effects. Findings Artificial-intelligence capability is positively associated with GI, and GI is linked to stronger SP and more circular economy practices. Big-data analytics and knowledge-management systems each amplify the influence of artificial-intelligence capability on GI, with moderation magnitudes best characterised as modest yet statistically significant (small f²) and practically meaningful in aggregate. Prediction tests indicate meaningful out-of-sample relevance, and the neural-network analysis corroborates the salience of data and knowledge infrastructures alongside GI in explaining sustainability outcomes. Research limitations/implications The design is cross-sectional at analysis despite time-lagged measurement and relies on self-reported assessments, which constrains causal inference. These concerns are mitigated through rigorous validity checks and prediction assessment. Future research should incorporate longitudinal designs, objective operational metrics and broader organisational contexts to verify and extend these relationships. Practical implications Business schools and university leaders seeking tangible sustainability gains should co-invest in artificial intelligence capabilities, enterprise-level analytics and knowledge management infrastructures, and explicitly channel these assets towards green process and product initiatives. Establishing cross-functional governance and dashboards that track CE indicators can accelerate impact and guide continuous improvement. Ethical guardrails (privacy, bias auditing and green-IT practices) are recommended to avoid unintended consequences. Originality/value The paper advances scholarship by linking artificial-intelligence capability to GI and downstream sustainability within business education, and by demonstrating that data and knowledge systems are critical first-stage contingencies. Methodologically, it integrates PLSpredict with neural networks to deliver prediction-validated evidence that is theoretically grounded and directly actionable for institutions seeking to pursue sustainability leadership. The study also maps HEI-specific sustainability dimensions to sustainable development goals to support audited, management-relevant reporting.
- Research Article
- 10.32674/86tkdf78
- Feb 5, 2026
- Journal of International Students
- Akiko Onishi
This study aimed to examine the current conditions of counseling services for international students at Japanese universities and identify challenges in improving these services. A survey was conducted among counseling centers at universities with at least 250 international students, with 63 institutions participating. Of those, approximately 30% reported changes to their support framework for international students in the past decade, and approximately half indicated that multilingual counseling services were available. In addition, the study examined the perceived challenges and measures taken in providing culturally competent services for international students. Based on these findings, this study has implications for practitioners and university leaders regarding the internationalization of student support services.
- Research Article
- 10.66053/jatap.v2i1.30
- Feb 5, 2026
- Journal of Applied Taxation and Policy
- Nur Sakinah Irman + 2 more
This study examines the professional ethical dilemmas faced by internal auditors within the Internal Supervisory Unit (SPI) at UIN Alauddin Makassar and their impact on the effectiveness of internal audits. This research employs a qualitative method with a phenomenological approach, and data were collected through interviews. The findings reveal that the dual roles of auditors can actually create a positive synergy between academic responsibilities and internal audit functions. Auditors face negative stigma from auditees, who perceive them as "watchdogs" or faultfinders. Auditors reported no pressure from university leadership, as all matters are entrusted to SPI. However, when audit findings directly involve the leadership, there are instances where the leadership requests that such findings be omitted from the audit report. In addition, auditors experience ethical dilemmas when auditing auditees with whom they have personal relationships. The presence of SPI and the strict application of professional ethics have contributed to enhancing the effectiveness of audits.