COST ACCOUNTING IN PUBLIC UNIVERSITIES IN POLAND AND THEIR INFORMATION NEEDS IN THIS FIELD – RESULTS OF OWN SURVEY RESEARCH

2019 ◽  
Author(s):  
Daria Moskwa-Bęczkowska
Keyword(s):  
Survey Research ◽  
Information Needs ◽  
Public Universities ◽  
Cost Accounting

Intellectual capital in Spanish public universities: stakeholders' information needs

2011 ◽  
Vol 12 (3) ◽  
pp. 356-376 ◽  
Author(s):  
Yolanda Ramírez Córcoles ◽  
Jesús F. Santos Peñalver ◽  
Ángel Tejada Ponce
Keyword(s):  
Intellectual Capital ◽  
Information Needs ◽  
Public Universities ◽  
Spanish Public Universities

Digital transparency and public accountability in Spanish universities in online media

2019 ◽  
Vol 20 (5) ◽  
pp. 701-732 ◽  
Author(s):  
Yolanda Ramírez ◽  
Ángel Tejada
Keyword(s):  
Higher Education ◽  
Social Media ◽  
Content Analysis ◽  
Information Needs ◽  
Public Universities ◽  
Relational Capital ◽  
Content Type ◽  
Spanish Universities ◽  
Spanish Public Universities

Purpose The purpose of this paper is to investigate the extent and quality of online intellectual capital (IC) disclosure released via websites and social media in relation to university stakeholders’ information needs in Spanish public universities. In addition, this paper examines whether there are differences in the online IC disclosure according to the type of university. Design/methodology/approach The study applies content analysis and a survey. The content analysis was used to analyse the websites and social media (Twitter, Facebook, LinkedIn and Instagram) of all Spanish public universities in the year 2019, whereas the survey was submitted to all members of the Social Councils of Spanish public universities. Findings The findings indicate that university stakeholders attach great importance to online disclosure of specific information about IC. However, the findings emphasise that Spanish universities’ website and social media content are still in their infancy. Specifically, this study found that the quality of disclosed information on IC in public universities’ websites is of low level, particularly with regard to the disclosure of relational capital. The study found that the information provided by Spanish public universities via social media mainly concerns the structural and relational capital. Likewise, the results of this paper evidence that the larger and more internationally focused universities reveal more online information on IC. Practical implications The results of the research may be beneficial for managers of higher education institutions as a basis for developing adequate strategies addressing IC disclosure through the websites. In order to satisfy the information needs of university stakeholders, Spanish universities can be recommended to focus on reporting higher-quality information on financial relations, students’ satisfaction, quality standard, work-related knowledge/know-how and collaboration between universities and other organisations such as firms, local government and society as a whole. Originality/value This study explores two innovative tools to provide IC disclosure in the higher education institutions context, namely, websites and social media, whereas previous studies focused on traditional tools as annual report. Likewise, this study considers the quality of this information.

scholarly journals Entrepreneurship Education in Public Universities in Ekiti State, Nigeria

2018 ◽  
Vol 6 (4) ◽  
pp. 58
Author(s):  
Aina M. Adebayo
Keyword(s):  
Survey Research ◽  
Research Design ◽  
Public Universities ◽  
Entrepreneurship Education ◽  
Instructional Materials ◽  
Reliability Test ◽  
State University ◽  
University Curriculum ◽  
Lecture Method ◽  
To Receive

The inclusion of entrepreneurship education to university curriculum is to make the content more functional. However, it seems that entrepreneurship education has not been achieving its objectives in Nigeria. The main purpose of this study was to compare entrepreneurship education in two public universities in Ekiti State. The survey research design was adopted. The sample of the study consisted of 101 lecturers/trade experts from these universities. Two questionnaires were used to collect data. The instruments were validated by two lecturers from Ekiti State University (EKSU) and the Federal University, Oye Ekiti (FUOYE). The reliability test yielded a coefficient of 0.73. The findings showed that lecture method was mostly used in the two institutions, among others. Based on the findings of this study, it was recommended that adequate instructional materials should be provided. Also, the use of field trip is recommended to enable the students to receive first-hand information about these entrepreneurship trades from the appropriate companies/sites/industries, among others.

Student Interest in the IS Specialization as Predictor of the Success Potential of New Information Systems Programmes within the Schools of Business in Kenyan Public Universities

2016 ◽  
Vol 7 (2) ◽  
pp. 63-79
Author(s):  
Atieno A. Ndede-Amadi
Keyword(s):  
Information Systems ◽  
Survey Research ◽  
Research Method ◽  
Public Universities ◽  
Student Interest ◽  
New Information ◽  
Before And After

The focus of this study was to evaluate the success potential of new information systems programmes within the schools of business in Kenyan public universities using student interest in the information systems specialization as predictor. The study argued that student interest in the specialization should inform whether or not new programmes would succeed if launched. Using the survey research method, the study gathered and analyzed data on student interest in the information systems specialization both before and after taking an introductory IS course and was able to establish that enhanced interest, enabled by the course, increased their likelihood of choosing the IS specialization, thereby pointing to the success potential of new information systems programmes within the schools of business in Kenyan public universities.

scholarly journals The degree of cost accounting development in the context of hospital information system

2019 ◽  
Vol 2019 (103 (159)) ◽  
pp. 63-80
Author(s):  
Magdalena Kludacz-Alessandri ◽  
Wioletta Baran ◽  
Małgorzata Cygańska ◽  
Małgorzata Macuda ◽  
Monika Raulinajtys- Grzybek
Keyword(s):  
Information System ◽  
Hospital Information System ◽  
Hospital Cost ◽  
Information Needs ◽  
Cost Accounting ◽  
Public Health Care ◽  
Second Stage ◽  
Hospital Cost Accounting ◽  
Internal Information ◽  
Health Care Centers

The article describes the results of research on the model of hospital cost accounting maturity obtained in the second stage of own research. The aim of the conducted research was to identify the premises of cost accounting maturity in the context of the hospital information system. In order to achieve thus defined goal, a research hypothesis was formulated that the level of the maturity of hospital cost accounting depends on the degree of achievement of goals resulting from external and internal information needs of data recip-ients. It has been accepted that external needs determining the maturity of cost accounting arise from formal regulations. In the case of hospitals functioning as independent public health care centers, they have been recommended for use for 27 years. As regards the internal needs, the so called substantive integration of cost and medical data has been defined, among other things. The research shows that both formal regula-tions and managerial needs determine the level of cost accounting maturity. It also indicates that the sub-stantive integration of the collected data serving the needs of the management is more important than the technical integration of hospital information system.

scholarly journals EFFECT OF INSTITUTIONAL POLICY ON EMPLOYEE PERFORMANCE OF ACADEMIC STAFF OF PUBLIC UNIVERSITIES IN NIGERIA

2021 ◽  
pp. 17-27
Author(s):  
Bonaventure Okolocha ◽  
Chimezie Okolocha ◽  
Raymond Ezejiofor
Keyword(s):  
Regression Analysis ◽  
Survey Research ◽  
Research Design ◽  
Public Universities ◽  
Employee Performance ◽  
Academic Staff ◽  
Population Data ◽  
Psychological Needs ◽  
Institutional Policy ◽  
Institutional Policies

This study determined the effect of institutional policy on employee performance of the academic staff of public universities in South-East, Nigeria. Survey research design was adopted. Sample of the study comprises of one thousand seven hundred and eighty Academic Staff of the ten selected Universities in South-East, Nigeria. Data was obtained from questionnaire administered on the sampled population. Data obtained was analyzed with the aid of SPSS version 20.0 that involved a regression analysis. The study findings revealed that institutional policy has positive significant effect on employee performance of the academic staff of public universities in Nigeria. Based on this, the researchers recommended that there is need for government and university authorities to formulate and implement institutional policies that are employee driven and recognizes the peculiarities of academic staff in terms of their physical and psychological needs.

scholarly journals Role of Higher Education in the Development of Generic Competencies for Job Market: Perception of University Graduates

2020 ◽  
Vol 6 (4) ◽  
pp. 1089-1100
Author(s):  
Uzma Ashiq ◽  
Nargis Abbas ◽  
Saiqa Andleeb ◽  
Ayesha Abbas
Keyword(s):  
Higher Education ◽  
Survey Research ◽  
Public Universities ◽  
Sampling Technique ◽  
University Graduates ◽  
Job Market ◽  
Generic Competencies ◽  
Market Perception ◽  
Principle Objective

The quantity of higher education is rapidly increasing, but the quality is still questioned about provision of generic competencies among graduates. In order to increase employability of graduates the universities are making efforts to equip graduates with skills and capabilities to integrate them in the job market. The principle objective of the current study is to investigate the perceptions of university graduates about the role of higher education in the development of generic competencies for job market. A quantitative survey research design was used. The total 510 graduates were selected through convenient sampling technique from three public universities. The collected data were analyzed with the help PSL-SEM. The results showed the higher education developed generic competencies among graduates partially, hence not fulfilling the need to actual extent which is required in the job market.

The Inadequate Information Model of Spanish Universities: The Relevance of Intellectual Capital Disclosure

2013 ◽  
Vol 12 (03) ◽  
pp. 1350022
Author(s):  
Yolanda Ramírez Córcoles
Keyword(s):  
Intellectual Capital ◽  
Information Needs ◽  
Public Universities ◽  
Financial Statements ◽  
Information Model ◽  
Current Accounting ◽  
Inadequate Information ◽  
The Social ◽  
Spanish Universities ◽  
Spanish Public Universities

The main aim of this study is to demonstrate how important it is for Spanish public universities to provide information on their intellectual capital in order to satisfy their users' information needs. To this end, we analysed the opinion held by the members of the Social Councils regarding the need for Spanish public universities to publish information on their intellectual capital when presenting economic, financial and budgetary information. The results of this research show extensive criticism of the current accounting information model used by public universities in Spain. They also demonstrate a widespread interest in universities including information on their intellectual capital with a view to increasing the relevance of the current university financial statements.

Examining the intellectual capital web reporting by Spanish universities

2019 ◽  
Vol 43 (5) ◽  
pp. 775-798 ◽  
Author(s):  
Yolanda Ramirez ◽  
Elena Merino ◽  
Montserrat Manzaneque
Keyword(s):  
Human Capital ◽  
Content Analysis ◽  
Intellectual Capital ◽  
Information Needs ◽  
Public Universities ◽  
Least Square ◽  
Content Type ◽  
Spanish Universities ◽  
Spanish Public Universities

Purpose The purpose of this paper is threefold: first, to know the views of university stakeholders concerning intellectual capital (IC) reporting; second, to examine the quality of voluntary IC disclosure by public Spanish universities on their websites; and third, to analyze some of the potential factors affecting this kind of disclosure. Design/methodology/approach The paper applies a content analysis and a survey. The content analysis was used to analyze the websites of 50 public Spanish universities in the year 2016, while the survey was submitted to all members of the Social Councils of Spanish public universities. Also, a regression analysis (ordinary least square model) is conducted to relate the disclosure index to its determinants. Findings The results of this study show that human capital was the most disclosed category with relational capital being the least frequently disclosed. However, the quality of structural capital disclosures was higher than relational and human capital. Moreover, the results show that size and university’s internationality affect IC disclosure in Spanish public universities. Practical implications This paper stimulates the debate between universities and policy-makers concerning the benefits related to IC reporting as a tool for addressing different stakeholders’ needs. In order to satisfy the information needs of university stakeholders, Spanish universities can be recommended to focus on reporting higher quality information on financial relations, students’ satisfaction, quality standard, work-related knowledge/know-how and collaboration between universities and other organizations such as firms, local government and society as a whole. Originality/value This research brings new expertise regarding IC disclosure in higher education and to reveal some of the possible determinants to improve this disclosure.

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