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The purpose of this paper is to explore how an Higher Education Institution’s (HEI) choice of undergoing a voluntary reorganisation, motivated by its own interest of…
The purpose of this paper is to explore how an Higher Education Institution’s (HEI) choice of undergoing a voluntary reorganisation, motivated by its own interest of increasing its autonomy, whilst also having to satisfy the government in order to maintain the level of public funding, impacts on the HEI’s accounting.
The paper draws on the institutional logics perspective to present a single case study of a German HEI that chose to be reorganised from a public into a foundation university. Data were obtained using multiple data collection methods.
The findings suggest that organisational characteristics, which act as filters for institutional logics, play an important role for HEIs’ ability to increase not only their de jure, but also their de facto autonomy through self-motivated, rather than government imposed, reform processes.
The paper is based on a single case study in a country-specific context, limiting the empirical generalisability of the findings.
Germany is not only one of the main nations exporting higher education, but its economy has also been recognised for its stability and development over the last decades. Nevertheless, Germany struggles in its transition to become a knowledge-based economy. Yet, research has so far tended to neglect educational reforms in Continental European countries, such as Germany. By addressing this gap in the literature, this paper is among the first to explore how reform processes shape accounting in German HEIs.
The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of…
The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue of Accounting, Auditing and Accountability Journal.
The paper reviews academic analysis and insights provided in the academic literature on accounting, PM and accountability changes in KIPOs, such as universities and healthcare organizations, and paves the way for future research in this area.
The literature review shows that a growing number of studies are focusing on the hybridization of different KIPOs, not only in terms of accounting tools (e.g. performance indicators, budgeting and reporting) but also in relation to individual actors (e.g. professionals and managers) that may have divergent values and thus act according to multiple logics. It highlights many areas in which further robust academic research is needed to guide developments of hybrid organizations in policy and practice.
This paper provides academics, regulators and decision makers with relevant insights into issues and aspects of accounting, PM and accountability in hybrid organizations that need further theoretical development and empirical evidence to help inform improvements in policy and practice.
The paper provides the growing number of academic researchers in this emerging area with a literature review and agenda upon which they can build their research.