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Lookup NU author(s): Professor Nils BraakmannORCiD, Dr Aly SalamaORCiD
This work is licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0).
© 2024 The Author(s). Abacus published by John Wiley & Sons Australia, Ltd on behalf of Accounting Foundation, The University of Sydney.We investigate the influence of skilful utilization of social interaction dynamics on creating reputations for UK Higher Education Institutions (HEIs) during public funding cuts and scrutiny. The paper employs a content analysis method and follows an empirical design with a unique sample of 148 UK HEIs. To gauge reputation, we rely on participatory data from the Guardian newspaper's 2014–15 environmental and ethical performance ratings for the People & Planet University League. Multiple regression analysis is applied to address the research hypotheses. The results indicate that open, accountable, and transparent sensemaking in sustainable development (SD) practices over the years is the predominant dynamic for enhancing HEIs’ reputation. This paper underscores the need to consider the institutional logics perspective as a theoretical foundation for a comprehensive understanding of the link between sustainability disclosure and an institution's reputation, image, and public goodwill within the higher education (HE) context. HEIs’ leadership should invest in SD and its associated disclosure practices. Policy-makers and accounting regulators should establish consistent and comparable reporting requirements for sustainable performance within the HE sector. This paper is the first to empirically examine the direct impacts of HEIs’ compliance with sustainability duties on organizational performance.
Author(s): Abdelbadie RA, Braakmann N, Salama A
Publication type: Article
Publication status: Published
Journal: Abacus
Year: 2024
Pages: epub ahead of print
Online publication date: 23/05/2024
Acceptance date: 12/04/2024
Date deposited: 14/02/2024
ISSN (print): 0001-3072
ISSN (electronic): 1467-6281
Publisher: John Wiley & Sons, Inc.
URL: https://doi.org/10.1111/abac.12323
ePrints DOI: 10.57711/pwn6-ft19
