... have comprehensively documented the dysfunctional effects of implementing calculative practices in the university sector. However, while many studies have reported on the negative effects, less attention has been paid to how such tools develop and how people engage in making up such practices (Grossi...

... This paper aims to examine new public management (NPM) reform in New Zealand Universities (NZUs) and the process by which government policy changes generated service performance reporting (SPR), and how the SPR practices were institutionalised. It seeks to explain the underlying institutional forces...

... measurement (SPM) system by a North Italian university, which was constructed based on a participatory multi-stakeholders’ approach. In addition, it provides evidence on the use of outcome indicators. The methodology is based on a single exploratory case study research. Eight interviews were...

...Janice Bell; Zahirul Hoque; Phetphrairin Upping; Judy Oliver Purpose The purpose of this paper is to investigate the transition of the accounting systems from cash based to accrual based, in Thai public universities. The focus is on the factors both influencing and affecting the accounting change...

...Khaled Hutaibat; Larissa von Alberti‐Alhtaybat; Khaldoon Al‐Htaybat Purpose The purpose of this paper is to explore the concept of strategic management accounting (SMA) in an English university. It is in search of and investigates SMA practices and processes, and their meaning to participants...

... of the concept, methods, bodies, uses, coherence and impact of control) is applied through a parallel examination of two cases: control systems in Italian universities and ministries over the past 15 years. The objective is to understand why similar rules concerning control systems bring about different...