The Disclosure of Social Responsibilities in Higher Learning Institutions: An International Perspective

Authors

  • Moga Tano Jilenga Institute of Accountancy Arusha
  • Ndalahwa Musa Masanja University of Arusha

DOI:

https://doi.org/10.59645/abr.v14i2.82

Keywords:

Social responsibility, stakeholders, higher education, disclosure

Abstract

This study investigates on the level of disclosure of social responsibility reporting in higher learning institutions. We systematically reviewed studies using qualitative content analysis method to determine the level of social responsibility disclosure in higher learning institutions as an important aspect in improving public image and increase brand awareness and recognition. A cross-sectional research approach was applied whereby 10 universities were randomly selected; where the cohorts were examined at a specific time. These higher learning institutions were randomly selected from 10 different countries. The selected institutions were those highly ranked based on times higher education.com website in 2020. A proxy was developed to measure social responsibility index in higher learning institutions.  It was found that the level of disclosure of social responsibility in developed countries’ higher education is adequately and comprehensively reported. However, the level of social responsibility disclosure in African institutions is not adequately and comprehensively reported even though they are participating in social responsibility activities.  The study recommends that fulfillment of social responsibility should be utmost priority of all higher learning institutions since social responsibility is the core function of higher learning institutions.

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Published

2023-01-11

How to Cite

Jilenga, M. T., & Masanja, N. M. . (2023). The Disclosure of Social Responsibilities in Higher Learning Institutions: An International Perspective. The Accountancy and Business Review, 14(2), 34–49. https://doi.org/10.59645/abr.v14i2.82

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Articles