The aim of this empirical study was to explore the extent and the determinants of management accounting practices' (MAPs) adoption in UK universities. In this vein, the current study serves as a 'stock-take', first reference study for future studies investigating the effects and impact of HE funding changes on accounting systems and practices in…

The Region 14 Comprehensive Center (R14CC) is one of 20 technical assistance centers supported under the U.S. Department of Education's Comprehensive Centers program from 2019 to 2024. The center works to drive educational change in Arkansas, Louisiana, and Texas so that every student has the opportunity to thrive. Collaborative, customized,…

Recent literature highlights the importance of providing citizens public sector accounting education to help them become public finance literate. This study performs a questionnaire-based survey to a convenient sample of citizens to collect their perspective on the topic. The results indicate an average familiarity of the respondents with key…

The economic downturn has led to a variety of challenges for higher education institutions, including budget cuts and a heightened focus on efficiency and effectiveness. Performance-based budgeting is gaining traction as a means of more efficiently allocating resources, and Chinese public universities are not an exemption. The main purpose of this…

This study aimed to assess the effectiveness of existing insolvency predictive models employed for non-profit Higher Education Institutions (HEIs) and test a proposed predictive model utilizing statistical and ratio analysis by comparing HEIs in operations with those that closed from 2017 to 2020. The researcher incorporated a non-experimental,…

The sociological literature on elite private schooling is frequently informed by Bourdieu's signature concepts of cultural, social and symbolic capital. Yet, his insistence that economic capital is the 'root' of these other capitals is often overlooked or downplayed. This paper addresses this lacuna. While it gestures to Bourdieu's other capitals,…

The COVID-19 pandemic has caused diverse social, economic, and political challenges. The particular challenge that was the focus of this study is the upsurge in electronic use and consequent upsurge in electronic waste. This was caused by the implementation of online instructional delivery processes during COVID-19 (Ermakova, 2021), the switch to…

The purpose of this research was to define elements that would allow stakeholders in public universities to have a better understanding of the value created in that university and the risks incurred. There are many points of information for stakeholders and universities, but the information is not well unified in one document. Financial…

Many within and outside of academia argue that research conducted in our universities should have impact on society, especially research from the applied fields. One discipline attracting disproportional criticism over the relevance of its research is business schools. While anecdotal evidence surrounding the practical usefulness of business…

In this study, we explore actual and perceived effectiveness of accounting education (AE) pre/post the application of total quality management in Egypt, which constitutes an interesting educational context. In a mixed-methods approach, we examine the effect of applying quality measures on accounting-major senior students' performance, measured by…

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…

Egyptian schools of engineering (government faculties, private faculties and private higher engineering institutes) award degrees to 35000 graduates annually. There have been concerns from the Egyptian Engineers Syndicate, experienced engineers, local & international employers, parents and other society stakeholders about the knowledge and…

Bob Newsome was thrilled to land the job as head of Whitecastle Country Day--a small K-12 school with a solid reputation in the area. He worked hard to learn as much as possible about the school in advance of his start date. He spent time with faculty and staff, and made an effort to overlap frequently with Andrew Reynolds, the long-serving,…

A phenomenon with far-reaching effects on nonprofit investment management and governance has become a little-noticed yet powerful force in boardrooms over the past decade. Despite its wide-ranging implications, this development has largely gone undocumented. This paper seeks to draw attention to this change and its implications, and to trace a…

Recent demographic, economic and political trends have drawn attention to the issue of effectiveness and efficiency in the use of resources in the education sector. In the context of the renewed interest for the optimisation of resource use, this paper attempts to review the literature on budgeting and accounting in OECD education systems. The…