TY - JOUR AB - Purpose– Reflections on pertinent questions of accountability that should be asked when restructuring occurs in tertiary education.Design/methodology/approach– Fictional poem.Findings– Meditation on the impact of restructuring in tertiary education; what drives it and what are the results?Research limitations/implications– Stimulates thought about the restructuring process and how it is approached, as well as the cost and benefits of restructuring.Originality/value– An individual comment on issues often overlooked in restructuring. VL - 25 IS - 1 SN - 0951-3574 DO - 10.1108/09513571211191806 UR - https://doi.org/10.1108/09513571211191806 AU - Daff Lyn PY - 2012 Y1 - 2012/01/01 TI - Restructuring questions T2 - Accounting, Auditing & Accountability Journal PB - Emerald Group Publishing Limited SP - 202 EP - 203 Y2 - 2024/04/25 ER -