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EXPLORING RISKS IDENTIFIED, MANAGED AND DISCLOSED BY SOUTH AFRICA’S PUBLIC HIGHER EDUCATION INSTITUTIONS (HEIS)
Tankiso Moloi
orcid.org/0000-0002-5362-7099
; University of Johannesburg, Department of Accountancy, South Africa
Sažetak
This paper advances the view that risks identified, managed and reported by
South Africa’s higher education institutions would provide a picture as to how those
charged with overseeing South Africa’s higher education institutions, in consultation
with all relevant stakeholders, formulate potential events that could impact
their operations. As such, the main aim of this paper was to explore the nature of
risks identified, managed and disclosed by South Africa’s higher education institutions
through the process that applies the content analysis methodology.
Obtained results indicate that in all analysed categories, there was less than
50% disclosure of information relating to the risks identified and managed by
South Africa’s public higher education institutions. Due to the fact that most higher
education institutions indicated that they only disclosed their top risks in the annual
reports/ integrated reports, it is conceivable that some of these risks were identified
and were being managed by the higher education institution concerned.
However, because they were not prioritised as top risks, they did not appear in the
annual/ integrated reports. If this assumption holds, the manner in which risks are
identified, including scenarios that are considered to get to potential risks is questionable.
This is because risk is a long term concept, therefore; risks for instance,
that relate to revenue growth and streams should already, in the period that was
reviewed had been viewed as significant in light of the ongoing campaigns that
seek to eliminate university fees in South Africa.
Ključne riječi
Annual Reports (ARs); Content Analysis (CAs); Integrated Reports (IRs); Risks (Rs)
Hrčak ID:
177194
URI
Datum izdavanja:
31.12.2016.
Posjeta: 1.125 *