The mediating impact of reporting quality on the relation between cost of corruption and sustainable development of higher education institutions : a case of Cairo University

الملخص EN

Objective- this paper objective is to measure the direct influence of anti-corruption strategies on the sustainable development SD of higher education institutions HEIs.

It also measures the indirect impact of anti-corruption strategies on SD of HEIs, in case of considering reporting quality as a mediating variable.

Design/methodology/approach- a qualitative case study is conducted to explore the context within which the SD of Cairo University CU could be enhanced.

Anti-corruption practices, derived from National Strategy for Anti-Corruption, are analyzed for probable impact on the reporting quality of CU as a public HEI and the sustainable performance of such institution.

Theoretical foundation- the analytical framework of the paper is based on stakeholders' theory taking into consideration the different parties that constitute the environment surrounding the case under study; CU.

Findings- analyzing the data collected from the structured interview conducted with top administration in CU, it is found that, to a greater extent, the quality of reporting, influences the sustainable performance of CU in terms of international ranking more than the actual implementation of anti-corruption practices.

Analysis also revealed that implementing the Egyptian National Anti-Corruption Strategy, improved greatly the transparency and academic integrity of the university, and to a lower degree it influenced the practices governing employment, and decision-making, and financial management practices.

Thus, not all Anti-Corruption indicators had the same impact either on the reporting quality, or the sustainable development of CU.

Practical Insight- this paper provides proof regarding the extent to which CU adoption of anti-corruption practices and proper reporting standards improve its SD.

It is also observed that reporting anti-corruption practices of entities does influence its sustainable performance.