...., 2019). In addition, interest in universities’ quality indicators and quality assurance work has been growing in most Western countries. As a consequence, external standardizations of the criteria for excellence, also known as calculative practices, have become increasingly prevalent for universities...

... 22 11 2020 24 05 2021 20 06 2021 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...

... performance to a systemic approach and introduce outcome indicators in performance appraisal. The framework supported university’s decision-making related to SD actions. Difficulties in the measurement process were linked to the information system which was not designed to allow the collection of some...

...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...