...Elodie Allain; Samuel Sponem; Frederic Munck Purpose For many years, universities have been confronted with the rise of a managerial logic, in line with the new public management movement. They have been encouraged to implement new accounting tools such as cost calculations. Literature shows mixed...

.... Design/methodology/approach Building upon the Butlerian notions of accountability as advanced by Messner (2009) and Roberts (2009), the authors conducted a qualitative field study at a Vietnamese public university, involving face-to-face interviews, observation of performance evaluation meetings...

...Stéphanie Chatelain-Ponroy; Sophie Morin-Delerm Purpose – The purpose of this paper is to study the issuance of sustainable development reports by French universities, based on two dimensions proposed by Ansari et al. (2010): extensiveness and fidelity. Design/methodology/approach...