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Keywords: Universities
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2025) 37 (2): 329–349.
Published: 02 April 2024
...Charl de Villiers; Ruth Dimes; Matteo Molinari Purpose The purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable Development Goals (UN SDGs) by universities. The framework considers...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2024) 36 (6): 1–25.
Published: 07 February 2024
...James Guthrie; Francesca Manes-Rossi; Rebecca Levy Orelli; Vincenzo Sforza Purpose This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over that time, PMM has emerged...
Journal Articles
Accounting as rhetorical devices during the COVID-19 pandemic: evidence from Australian universities
Journal of Public Budgeting, Accounting & Financial Management (2022) 34 (6): 168–192.
Published: 09 March 2022
...Zahirul Hoque; Kate Mai; Esin Ozdil Purpose This paper has two purposes. First, it aims to explore how Australian universities used calculative rhetoric and practices through accounting numbers to persuade employees and legitimize their financial recovery plans to alleviate the financial hardship...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2022) 34 (6): 46–68.
Published: 28 July 2021
...Tomi J. Kallio; Kirsi-Mari Kallio; Mira Huusko; Riitta Pyykkö; Jussi Kivistö Purpose This article studies the tensions between universities' accountability and autonomy in response to the demands of public steering mechanisms coordinating higher education institutions. Design/methodology...
