Pub Date : 2022-04-20DOI: 10.1057/s41307-022-00270-4
P. Amoah, E. Mok
{"title":"COVID-19 and Well-Being of Non-local Students: Implications for International Higher Education Governance","authors":"P. Amoah, E. Mok","doi":"10.1057/s41307-022-00270-4","DOIUrl":"https://doi.org/10.1057/s41307-022-00270-4","url":null,"abstract":"","PeriodicalId":47327,"journal":{"name":"Higher Education Policy","volume":"35 1","pages":"651 - 672"},"PeriodicalIF":1.6,"publicationDate":"2022-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44496999","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"教育学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-01DOI: 10.1057/s41307-022-00269-x
Paulo Alexandre Monteiro Gouveia Sanches, Belén Fernández-Feijoo Souto, Susana Gago-Rodríguez
Numerous higher education institutions apply a full costing system in their accounting model due to the imposition of formal agents (governments/funding institutions), or by suggestion of informal agents (associations). This paper analyzes whether the rationale applied by these agents to justify the use of the full costing rather than the direct/variable system is consistent with the theoretical bases underlying both costing systems. Methodologically, we review the mainstream literature that explores the links between the management accounting model and the use of its informative outcomes for the decision-making in higher education institutions. We conclude that there exists a gap between the theory-based statements and the information needs of these institutions. Remarkably, the full costing system falls short of adequateness for these institutions, which need information for their managerial decision-making process rather than for other industries' decisions such as stock valuation. Thus, this paper contributes to a critical view on the use of full costing systems and calls for redirecting current practices towards other more effective partial costing systems. Our findings have implications for academic, managers and policymakers interested on the implementation and improvement of managerial accounting in public higher education institutions.
{"title":"Information Needs in Higher Education Institutions: Stock Valuation or Decision-Making?","authors":"Paulo Alexandre Monteiro Gouveia Sanches, Belén Fernández-Feijoo Souto, Susana Gago-Rodríguez","doi":"10.1057/s41307-022-00269-x","DOIUrl":"10.1057/s41307-022-00269-x","url":null,"abstract":"<p><p>Numerous higher education institutions apply a full costing system in their accounting model due to the imposition of formal agents (governments/funding institutions), or by suggestion of informal agents (associations). This paper analyzes whether the rationale applied by these agents to justify the use of the full costing rather than the direct/variable system is consistent with the theoretical bases underlying both costing systems. Methodologically, we review the mainstream literature that explores the links between the management accounting model and the use of its informative outcomes for the decision-making in higher education institutions. We conclude that there exists a gap between the theory-based statements and the information needs of these institutions. Remarkably, the full costing system falls short of adequateness for these institutions, which need information for their managerial decision-making process rather than for other industries' decisions such as stock valuation. Thus, this paper contributes to a critical view on the use of full costing systems and calls for redirecting current practices towards other more effective partial costing systems. Our findings have implications for academic, managers and policymakers interested on the implementation and improvement of managerial accounting in public higher education institutions.</p>","PeriodicalId":47327,"journal":{"name":"Higher Education Policy","volume":"1 1","pages":"1-13"},"PeriodicalIF":1.6,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8972685/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47570017","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"教育学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-18DOI: 10.1057/s41307-022-00266-0
J. Tilak, Amruth G. Kumar
{"title":"Policy Changes in Global Higher Education: What Lessons Do We Learn from the COVID-19 Pandemic?","authors":"J. Tilak, Amruth G. Kumar","doi":"10.1057/s41307-022-00266-0","DOIUrl":"https://doi.org/10.1057/s41307-022-00266-0","url":null,"abstract":"","PeriodicalId":47327,"journal":{"name":"Higher Education Policy","volume":"35 1","pages":"610 - 628"},"PeriodicalIF":1.6,"publicationDate":"2022-03-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46476109","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"教育学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-11DOI: 10.1057/s41307-022-00263-3
David J Peyton, Wilhelmina van Dijk, Loretta Mason-Williams
As part of the College Cost Reduction and Access Act (2007), the USA funded the TEACH Grant to incentivize earning a degree in a high-need content area (e.g., STEM fields, language-related areas, and Special Education) and to help meet teacher supply needs in low-income schools. Our analysis investigates the impact TEACH has had on the production of undergraduate education degrees overall and in high-need content areas. Using publicly available datasets and propensity score methods, we compare undergraduate education degree production at institutions of higher education, making comparisons between adopters and non-adopters of TEACH. Our findings suggest the adoption of TEACH had no impact on the overall production of undergraduate education degrees or production of education degrees in STEM, language-related fields, or special education. We situate our findings in the context of unrelenting demand for teachers in the USA.
Supplementary information: The online version contains supplementary material available at 10.1057/s41307-022-00263-3.
{"title":"Meeting the Moment: Impact of TEACH Grant on US Undergraduate Education Degree Completion in High-Need Content Areas.","authors":"David J Peyton, Wilhelmina van Dijk, Loretta Mason-Williams","doi":"10.1057/s41307-022-00263-3","DOIUrl":"10.1057/s41307-022-00263-3","url":null,"abstract":"<p><p>As part of the College Cost Reduction and Access Act (2007), the USA funded the TEACH Grant to incentivize earning a degree in a high-need content area (e.g., STEM fields, language-related areas, and Special Education) and to help meet teacher supply needs in low-income schools. Our analysis investigates the impact TEACH has had on the production of undergraduate education degrees overall and in high-need content areas. Using publicly available datasets and propensity score methods, we compare undergraduate education degree production at institutions of higher education, making comparisons between adopters and non-adopters of TEACH. Our findings suggest the adoption of TEACH had no impact on the overall production of undergraduate education degrees or production of education degrees in STEM, language-related fields, or special education. We situate our findings in the context of unrelenting demand for teachers in the USA.</p><p><strong>Supplementary information: </strong>The online version contains supplementary material available at 10.1057/s41307-022-00263-3.</p>","PeriodicalId":47327,"journal":{"name":"Higher Education Policy","volume":" ","pages":"1-26"},"PeriodicalIF":1.6,"publicationDate":"2022-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8853127/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"39945087","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"教育学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-31DOI: 10.1057/s41307-022-00262-4
Kirsten Jæger
{"title":"Elusive Politics: De-internationalizing Higher Education in the Context of International Recognition Conventions","authors":"Kirsten Jæger","doi":"10.1057/s41307-022-00262-4","DOIUrl":"https://doi.org/10.1057/s41307-022-00262-4","url":null,"abstract":"","PeriodicalId":47327,"journal":{"name":"Higher Education Policy","volume":" ","pages":"1-19"},"PeriodicalIF":1.6,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47321226","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"教育学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-13DOI: 10.1057/s41307-021-00261-x
Evelien Timbermont
{"title":"Academic Freedom as a Fundamental Feature of Academia: A European Union Perspective","authors":"Evelien Timbermont","doi":"10.1057/s41307-021-00261-x","DOIUrl":"https://doi.org/10.1057/s41307-021-00261-x","url":null,"abstract":"","PeriodicalId":47327,"journal":{"name":"Higher Education Policy","volume":"1 1","pages":"1-17"},"PeriodicalIF":1.6,"publicationDate":"2022-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47918297","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"教育学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-06DOI: 10.1057/s41307-021-00260-y
Nafsika Alexiadou, Linda Rönnberg
{"title":"Reading the Internationalisation Imperative in Higher Education Institutions: External Contexts and Internal Positionings","authors":"Nafsika Alexiadou, Linda Rönnberg","doi":"10.1057/s41307-021-00260-y","DOIUrl":"https://doi.org/10.1057/s41307-021-00260-y","url":null,"abstract":"","PeriodicalId":47327,"journal":{"name":"Higher Education Policy","volume":"1 1","pages":"1-19"},"PeriodicalIF":1.6,"publicationDate":"2022-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44963256","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"教育学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-06DOI: 10.1057/s41307-021-00259-5
A. Smolentseva, D. Platonova
{"title":"The Transformations of Higher Education in 15 Post-Soviet Countries: The State, the Market and Institutional Diversification","authors":"A. Smolentseva, D. Platonova","doi":"10.1057/s41307-021-00259-5","DOIUrl":"https://doi.org/10.1057/s41307-021-00259-5","url":null,"abstract":"","PeriodicalId":47327,"journal":{"name":"Higher Education Policy","volume":"1 1","pages":"1-24"},"PeriodicalIF":1.6,"publicationDate":"2022-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45647928","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"教育学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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