“…HEIs vary widely in their principal income sources. Institutions may be supported by research funding, contracts, and collaborations with businesses, and/or tuition fees, but a large number of HEIs are also supported by government funds composed of the contributions of local citizens (Lepori, Benninghoff, Jonbloed, Salerno, & Slipersaeter, 2007). Given that many of higher education organisations receive public funding as a primary source of their income, they are subject to public scrutiny and accountability (Daniunas, Kliukas, Prentkovskis, & Ulinskaite, 2013;Viaene & Zilcha, 2013;Kaiser, Vossensteyn, & Koelman, 2001).…”