IDEAS home Printed from https://ideas.repec.org/a/taf/pubmmg/v45y2025i6p615-623.html
   My bibliography  Save this article

Enhancing accountability through integrated reporting in public higher education institutions: international evidence

Author

Listed:
  • Guler Aras
  • Ozlem Kutlu Furtuna
  • Evrim Hacioglu Kazak

Abstract

This article examines whether the integrated reports of higher education institutions (HEIs) take into account the guiding principles of the International Integrated Reporting Council (IIRC) framework. In terms of reliability and integrity, the empirical results show the lowest disclosure score, suggesting that there is still considerable room for improvement. Commitment to stakeholder guiding principles had the second lowest disclosure score due to the limited communication channels for public HEIs and the identification of key priorities in response to stakeholder demands. Public HEIs need to promote stakeholder engagement and create more holistic value for stakeholders to improve accountability. In addition, the authors found that the concept of materiality is still unclear, and its definition may therefore vary depending on the guidance and disclosure in the reports. The results serve as a roadmap for extending integrated reporting to policy-makers and as a guide for organizations planning to implement integrated reporting.

Suggested Citation

  • Guler Aras & Ozlem Kutlu Furtuna & Evrim Hacioglu Kazak, 2025. "Enhancing accountability through integrated reporting in public higher education institutions: international evidence," Public Money & Management, Taylor & Francis Journals, vol. 45(6), pages 615-623, August.
    • Handle: RePEc:taf:pubmmg:v:45:y:2025:i:6:p:615-623
    DOI: 10.1080/09540962.2024.2432453
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09540962.2024.2432453
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09540962.2024.2432453?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:pubmmg:v:45:y:2025:i:6:p:615-623. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RPMM20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.