高等院校的基础设施发展:通过未开发的扩大企业社会责任(ECSR)私营组织的作用

IF 1.1 Q4 MANAGEMENT Property Management Pub Date : 2022-08-15 DOI:10.1108/pm-03-2022-0015
Andrew Ebekozien, M. S. Samsurijan, C. Aigbavboa, R. B. Radin Firdaus, Noor Alyani Nor Azazi, G. C. Amadi
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引用次数: 3

摘要

目的资助高等院校的基础设施,特别是在尼日利亚等一些发展中国家,这是当前时代的一个挑战。私人组织通过拟议的扩大企业社会责任(ECSR)参与基础设施开发可能会加强基础设施的提供。关于ECSR的文献很少,ECSR是一种为高等院校提供基础设施的基础设施税收减免形式。因此,该研究通过拟议的ECSR调查了私营组织在提供基础设施方面的作用,并提供了加强尼日利亚高等院校基础设施发展的方法。设计/方法/方法通过面对面访谈和对现有建筑的观察来整理研究数据。从六个地缘政治区中,各选出两所高等院校,在尼日利亚各地都有良好的代表性。对26名参与者进行了访谈,达到了饱和状态。通过专题分析对出现的三个主要专题进行了分析。调查结果显示,尼日利亚高等院校的基础设施发展不足。缺乏政策和体制框架、治理松懈、透明度水平和腐败成为可能阻碍私营组织通过ECSR参与尼日利亚公立高等院校基础设施发展的关键问题。其他问题包括缺乏自主权、规划不足、有罪不罚现象严重、政治派别、管理不善以及获得资金的机会。该研究基于这些发现提出了一些建议。研究局限性/含义本研究仅限于私人组织通过ECSR在尼日利亚公立高等院校基础设施开发(建筑)中的作用。未来需要进行研究,以验证拟议的ECSR框架在发展中国家为其所在社区的高等院校提供建筑。实际含义该文件将推动企业社会责任的理念,即私营公司通过税收减免和拟议的总统行政命令的支持,在东道社区的高等院校提供建筑设施。独创性/价值拟议的ECSR框架可用于改善尼日利亚高等院校的建筑设施。这可能有助于并促使政策制定者探索拟议的模式,并支持基础设施税收减免(ITR)等既定政策的实施。
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Infrastructure development in higher institutions: the role of private organisations via unexplored expanded corporate social responsibility (ECSR)
PurposeFunding infrastructural facilities of higher institutions, especially in some developing nations such as Nigeria, that is under-funded, is a challenge in the current era. Private organisations participation in infrastructure development via a proposed expanded corporate social responsibility (ECSR) may enhance infrastructural facilities provision. There is a paucity of literature regarding ECSR, a form of infrastructure tax relief providing infrastructural facilities for higher institutions. Therefore, the study investigated the role of private organisations via a proposed ECSR in the provision of infrastructure and proffer ways to enhance higher institutions' infrastructure development delivery in Nigeria.Design/methodology/approachThe study data were collated via face-to-face interviews and observation of existing buildings. From the six geo-political zones, two higher institutions each were selected for a good representation across Nigeria. Saturation was achieved with 26 participants interviewed. The emerged three main themes were analysed via thematic analysis.FindingsFindings show inadequate infrastructure development in Nigerian higher institutions. Lack of policy and institutional framework, lax governance, level of transparency, and corruption, emerged as the key issues that may hinder private organisations from participating in public higher institutions infrastructure development delivery in Nigeria via ECSR. Others are lack of autonomy, inadequate planning, high level of impunity, political affiliation, poor management, and access to funding. The study proffers some recommendations based on these findings.Research limitations/implicationsThis research is restricted to the role of private organisations via ECSR in infrastructure development (buildings) in Nigeria's public higher institutions. Future study is needed to validate the proposed ECSR framework in developing countries for the provision of buildings for higher institutions in their host communities.Practical implicationsThe paper will advance the philosophy of corporate social responsibility to the provision of building facilities in host communities' higher institutions by private companies through tax relief and supported by a proposed Presidential Executive Order.Originality/valueThe proposed ECSR framework can be used to improve building facilities in Nigeria's higher institutions. This may assist and stir up policymakers to explore the proposed model and back up with an established policy such as infrastructure tax relief (ITR) for implementation.
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来源期刊
Property Management
Property Management MANAGEMENT-
CiteScore
2.70
自引率
20.00%
发文量
36
期刊介绍: Property Management publishes: ■Refereed papers on important current trends and reserach issues ■Digests of market reports and data ■In-depth analysis of a specific area ■Legal updates on judgments in landlord and tenant law ■Regular book and internet reviews providing an overview of the growing body of property market research
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