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 | ||||
| مجلة المحاسبة والمراجعه لاتحاد الجامعات العربيه | ||||
| Article 6, Volume 7, Issue 1, April 2018, Page 236-263 PDF (369.85 K) | ||||
| Document Type: ابحاث اصیلة | ||||
| DOI: 10.21608/naus.2018.90027 | ||||
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| Abstract | ||||
| Abstract 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. | ||||
| Keywords | ||||
| Higher Education Institutions; Cost of Corruption; Reporting Quality; Sustainable Development; Exploratory Case Study | ||||
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