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An insight into accountability and politics in universities: a case study

Article Abstract:

The political context of university annual reporting has been investigated through a study of the relationship between politics and accountability in New Zealand universities. Particular attention has been given to a specific university where problems arose as a result of a failure to disclose quality information in the annual report. It is clear that there are many political complexities surrounding the compilation and disclosure of accountability information on a university campus. Clearly stated assumptions and detailed reporting can play a valuable role in encouraging debate about the strategies on which financial decisions are based.

Author: Pratt, Michael, Coy, David
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1999

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An examination of the role of financial investment appraisal methods in the context of internal environmental regulation: the Montreal Protocol and CFC substitutes in domestic refrigeration

Article Abstract:

Little attention has been given to the contribution made by financial decision tools to their decision-making processes arising from the phasing out of CFCs under the Montreal Protocol on Substances that Deplete the Ozone Layer of 1987. There is evidence that financial decision tools were not a key element in the decision processes of refrigerator concerns in their refrigerant responses to the Montreal Protocol. Financial decision tools offered little added value with international regulatory change, and did not contribute to a strategic analysis.

Author: Dunk, Alan S.
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1999
Decision-making, Models, Decision making

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Students as consumers?: an institutional field-level analysis of the construction of performance measurement practices

Article Abstract:

A study analyzing the usage of performance measurement procedures like rankings and quality audits by Swedish university sector, for influencing the choice of students, is presented. The students are viewed as consumers for the purpose. In this context, the influence of political reforms on these standards are also discussed.

Author: Modell, Sven
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2005
Product standards, safety, & recalls, Marketing procedures, Sweden, Capital funds & cash flow, Standards, Methods, Marketing, Curricula, Education, Company marketing practices, Curriculum, College attendance, College enrollment

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Subjects list: Universities and colleges, Accounting and auditing, Accounting
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