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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
المؤلفون المشاركون
المصدر
Association of Arab Universities Journal of Accounting and Auditing
العدد
المجلد 7، العدد 1 (30 إبريل/نيسان 2018)، ص ص. 236-263، 28ص.
الناشر
جامعة بني سويف كلية التجارة قسم المحاسبة
تاريخ النشر
2018-04-30
دولة النشر
مصر
عدد الصفحات
28
التخصصات الرئيسية
الموضوعات
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.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Nawar, Rula& Daw, Said& Adli, Amr. 2018. 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. Association of Arab Universities Journal of Accounting and Auditing،Vol. 7, no. 1, pp.236-263.
https://search.emarefa.net/detail/BIM-1093858
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Nawar, Rula…[et al.]. 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. Association of Arab Universities Journal of Accounting and Auditing Vol. 7, no. 1 (2018), pp.236-263.
https://search.emarefa.net/detail/BIM-1093858
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Nawar, Rula& Daw, Said& Adli, Amr. 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. Association of Arab Universities Journal of Accounting and Auditing. 2018. Vol. 7, no. 1, pp.236-263.
https://search.emarefa.net/detail/BIM-1093858
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
-
رقم السجل
BIM-1093858
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
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تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر
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