In order to fulfill their missions, research universities must maintain conditions and capacity for knowledge production and dissemination, while responding to the expectations of governments, other stakeholders, and/or markets. That universities succeed in this quest is vital, not only for their own future as organizations but also for the…

A business school's study programme in general and the field of enterprise governance in particular can be characterised as a mosaic, that is, seemingly independent parts that, in the end, create a meaningful totality. Management accounting encompasses many topics and concepts and there seems to be an overwhelming supply of techniques. Sometimes,…

Prior research suggests that despite the mass development of higher education in Vietnam recently, the quality of higher education is declining. This study aims to understand the impact of the education reform on the quality of university accounting education by investigating the involvement of different stakeholders in accounting education within…

The recession of 2008 and the demise of established financial firms served as a reminder that effective corporate governance is important to ensure that businesses remain as going concern. One key area is the implementation of effective enterprise-wide risk management practices. The resulting regulatory oversight enacted through the Dodd Frank Act…

In this commentary on "Corporate Responsibility to Respect Human Rights and Business Schools' Responsibility to Teach It" (McPhail 2013), the author discusses how McPhail's paper examines human rights teaching principles, the question of why corporations and business schools should respect and teach human rights, and how business…

The Preamble to the Universal Declaration on Human Rights (UNDHR) calls on every organ of society to teach and educate for the promotion of the rights it contains. However, few if any business schools have any systematic or critical human rights content in their accounting and business curricula. This oversight is increasingly problematic as…

While financial literacy is important for an audit committee in discharging its duties there is no authoritative guidance or definition and limited empirical research as to what constitutes financial literacy of audit committees and business students. Coates et al. conducted a study that examined the financial literacy of corporate board members…

Forensic versus traditional accounting and auditing are compared and contrasted. Evidence gathering is detailed. Forensic science and fraud symptoms are explained. Criminalists, expert testimony and corporate governance are presented.

A feature of globalisation is encouragement of universities to become more businesslike, including adoption of the type of accounting routines and regulations used by businesses. The question debated in higher education policy research is whether this focus on being businesslike is compatible with the statutory public benefit obligations of…

This paper studies the accounting system reform practised in Greek universities since January 2000, and more particularly at the Aristotle University of Thessaloniki (AUTH). It specifically examines the allocation of resources to faculties by university management based on certain criteria. The AUTH is the largest public university in Greece and…

Three elements of research project administration within a university are discussed: institutional environment, policies and procedures, and project management. It is concluded that cooperative efforts and adequate support services, sponsored by an institution supportive of research, are essential to successful research projects. (MSE)

Business education is a critical ingredient in establishing a viable middle class of managers in transitioning and developing economies. Compiled in association with the Center for International Business Education and Research, this comprehensive examination of business and management education, pedagogical models, and curricula innovations in…