More than nothing? Accounting, business, and management studies, and the research audit

Harney, Stefano; Dunne, Stephen

doi:10.1016/j.cpa.2011.06.007

Cited by 9 publications

(2 citation statements)

References 33 publications

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“…This situation has highlighted challenges in funding higher education, particularly in times of crisis [23]. Plans to reduce public funding have been presented [24,25], affecting the financial health of higher education institutions and generating important debates [26].…”

Section: Introductionmentioning

confidence: 99%

Chilean Universities and Universal Gratuity: Suggestions for a Model to Evaluate the Effects on Financial Vulnerability

Mardones

Palacios

2023

Sustainability

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Financial vulnerability can be understood as the risk of an organisation being unable to carry out routine its normal operations due to financial restrictions. Models to estimate financial vulnerability have mainly been developed for profit-making organisations, while few exist for non-profit organisations (NPOs). One example is higher education institutions, which have experienced important changes in Latin America through gratuity policies for student tuition. This study proposes a model to estimate the effects of gratuity on financial vulnerability, as previous studies have focused on the effects of enrolment. A binary logistic regression model is proposed, considering the following variables: debt, income concentration, operating margin, administration costs, and square metres of rooms per student. We applied this model to 54 universities between 2013 and 2019. The results showed that the model is relevant for the debt, size, and operating margin variables. Additionally, we observed that on average, all universities were negatively affected. This result is particularly true for state-owned universities because of certain management restrictions. A limitation of this study is the unavailability of other sources of non-financial information, such as each university’s business model and stock of strategic resources, which could improve our model, as this information is more related to control than to management.

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Section: Introductionmentioning

confidence: 99%

Chilean Universities and Universal Gratuity: Suggestions for a Model to Evaluate the Effects on Financial Vulnerability

Mardones

Palacios

2023

Sustainability

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“…Rather than being based on a principled understanding of the implications of government funding policies for universities, the sector and society, these changes have resulted in a HES in turmoil in numerous jurisdictions, being reconstructed in an economically utilitarian manner (Harney and Dunne, 2013). The turmoil in the sector globally is also evident in Australia, with extensive critique of the cost of government funding models, and concerns about university enrolment policies, graduation rates, the provision of equitable opportunities for a university education and the division between the HES and vocational training (Mackenzie, 2018).…”

Section: Introductionmentioning

confidence: 99%

The financial health of Australian universities: policy implications in a changing environment

Irvine

Ryan

2019

AAAJ

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Purpose In the context of the Australian Government’s attempts to impose budget austerity measures on publicly funded universities in its higher education sector, the purpose of this paper is to assess the sector’s financial health. Design/methodology/approach The multi-dimensional study is based on seven years of government financial data from all 39 publicly funded Australian universities, supplemented by information from universities’ annual reports. Using a financial health model that reflects vulnerability, viability and resilience, the authors examine sector data using a suite of metrics. The authors analyse differences between those universities in the Top 10 and Bottom 10 by revenue, as a window into the financial health of the sector at large. Findings While mostly financially viable, the sector shows signs of financial vulnerability, particularly in the areas of expense control and financial sustainability. Possibly in response to an uncertain funding environment, universities are managing long-term liquidity by growing reserves. Debt represents largely untapped potential for universities, while differences between the Top 10 and Bottom 10 universities were most evident in the area of revenue diversity, a strong predictor of financial viability. Research limitations/implications Focussing on a specific set of financial metrics limits the scope of the study, but highlights further research possibilities. These include more detailed statistical analysis of data, financial case studies of individual universities and the implications of revenue diversification on academic standards. Originality/value The paper contributes to higher education literature, providing empirical evidence of universities’ finances. It highlights the importance of universities’ financial resilience in an uncertain funding environment.

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Exposing the chameleon-like nature of racism: a multidisciplinary look at critical race theory in higher education

Lin

2022

High Educ

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In higher education institutions, critical race theory (CRT) is known to be associated with fields that study racial disparities or systemic oppression such as law, education, and ethnic studies. The impression that CRT is unrelated to fields like business or computer science may have led scholars and practitioners from these disciplines to put their focus on elsewhere than on racial inequality and its implication in their research and practice, despite apparent need. To counter such fallacy, this review article—focusing primarily on the US context—discusses CRT literature in fields where its presence is less known which are nevertheless among the major domains of higher education institutions: health sciences, computer science and information technology, sports, business, and religion. By discussing example research of how scholars have utilized CRT in different fields to challenge the race-neutral thinking that often obscures structural racism, this paper exposes racism’s ability to alter manifestations and to appear through various shapes and forms within the higher education context. Initial recommendations on how educators may engage in further discussions or actions will also be considered. This paper concludes that racist ideologies are often hidden behind discipline-specific vocabulary or technical language, and it is by tackling the ideologies at work underneath the technicalities can we address the chameleon-like nature of racism more effectively.

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More than nothing? Accounting, business, and management studies, and the research audit

Cited by 9 publications

References 33 publications

Chilean Universities and Universal Gratuity: Suggestions for a Model to Evaluate the Effects on Financial Vulnerability

Chilean Universities and Universal Gratuity: Suggestions for a Model to Evaluate the Effects on Financial Vulnerability

The financial health of Australian universities: policy implications in a changing environment

Exposing the chameleon-like nature of racism: a multidisciplinary look at critical race theory in higher education

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