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The purpose of this paper is to examine the impacts of the politicisation of women academics body in higher education as a result of the implementation of audit culture of new public management.

The research was conducted in Indonesian universities, by conducting interviews to collect data from 20 women academics from two universities in eastern regions of Indonesia.

The impacts of audit culture on women academics’ body in this study can be understood from the constraints told by them, reflected on the creation of several types of bodies.

This paper, though, has some limitations in terms of the inclusion of only women academics, exclusion of male academics and of their limitations of addressing important constructs to elaborate the politicisation of the women body, such as culture, religion, patriarchy, and academic tribes and territories.

The results of this study are important for the policy maker of Indonesia to take into account “gender perspective” on research productivity and publication policy to effectively obtain the political objectives of the government. For higher education in Indonesia, the result of this study may give an indication of the importance to establish different and distinctive standards of work performance evaluation on research and publication for female and male academics.

The analysis of this issue is framed within the bipolar diagram of power that seeks to gain political-economic function of the body (bio-power), via a set of control mechanisms of sovereign power to regulate and manipulate the population (bio-politics), developed by Foucault (1984).

The purpose of this paper is to test the validity of the curriculum auditing tool Sustainability Tool for Auditing University Curricula in Higher Education (STAUNCH©), which was designed to audit the education for sustainability and global citizenship content of higher education curricula. The Welsh Assembly Government aspires to incorporate sustainability across all sectors and required an audit of all higher education curricula within Wales. The paper also discusses responses to the auditing process, findings at an institutional and national level and proposes recommendations for improvements.

The University of Wales, Newport, provides the case study to test the validity of the STAUNCH© software.

The quality and effectiveness of the curriculum content was not identified by the audit. The audit identified what the curriculum offered but did not necessarily reflect that studied by students. Modules offered on more than one course were awarded credit within the “cross‐cutting” criteria of the audit and this distorted the final results. The audit enabled curriculum managers to identify programmes of study which exhibited strengths and limitations in this area. Utilising a common auditing tool across the Welsh higher education sector allows for future developments to be collective and collaborative.

A general consensus of opinion from a network of Welsh higher education institutions regarding any future use of this auditing tool is currently one of uncertainty as far as any validity the tool may bring to driving the sustainability agenda forward. Alterations to the STAUNCH© software and auditing process are proposed if possible future audits are to be more effective. Nevertheless, within a relatively short time span education for sustainable development and global citizenship within Welsh higher education is gaining momentum. Amendments have been made to university documentation, staff‐training initiatives developed and the potential impact of curriculum development in this area is beginning to be realised.

This paper discusses the application of a new sustainability curriculum‐auditing tool and the validity of the tool in progressing sustainability within the higher education sector.

The fact that Departments of Accounting at South African universities, whose academic programmes are accredited by the South African Institute of Chartered Accountants (SAICA), have for many years focused primarily only on the academic training of prospective chartered accountants, has established a culture that is removed from research, and this is in contrast to the nature of a university. The aim of this paper is to evaluate some recent developments in the South African academic environment that may promote a research culture and to point out the coercive role these developments may play in changing the existing culture of a Department of Accounting. The study concludes that in view of a list of specific recent developments in the national academic environment, Departments of Accounting will be forced to change course toward becoming more research oriented. A number of recommendations are made to expedite the process.

The primary purpose of this exploratory paper is to propose a novel analytical framework for examining corruption from a behavioral perspective by highlighting multiple issues associated with quantification culture.

This paper is part of the author’s exploratory study into the complex corruption phenomenon in Indonesia from a variety of viewpoints to obtain a better understanding of its nature and dynamics. By building on previous literature on quantification culture, audit culture and the corruption phenomenon, this paper explores the different issues related to overreliance on numbers and how they may have led to increased corruption, particularly in Indonesia. Using the Fraud Decision Scale framework, this paper also demonstrates how the quantification culture affects the cost-benefit analysis of corruption offenders. To develop the best anticorruption strategy and lay the groundwork for future anticorruption studies, this paper presents a fresh perspective on how to analyze and evaluate the corruption issue.

The author established that despite the benefits that quantification practices – such as indicators, scores, ratings and rankings – bring to societies and organizations, there is evidence that these practices can have unfavorable effects when used excessively or incorrectly. One of the adverse effects of quantification practices is over-quantification, which manifests as various inappropriate behaviors, including an excessive desire to acquire riches and material belongings. Additionally, the worship of ranks and status derived from quantitative evaluation processes has led many people to prioritize short-term objectives above long-term improvements. Eventually, these will cause organizations to lose productivity and make them susceptible to fraud and corruption. Future studies are needed to determine the most effective approach for mitigating over-quantification issues. In this exploratory paper, the author proposes balancing quantitative practices with qualitative knowledge to gradually alter people’s behavior by broadening their perspectives in perceiving various phenomena in the world, not only by describing and explaining them but also by comprehending their underlying meanings.

This exploratory study is self-funded and relies primarily on documentary analysis to explore the corruption phenomenon in Indonesia. Future studies will benefit from in-depth interviews with former corruption offenders and investigators.

This exploratory paper contributes to the development of a sound corruption prevention approach by presenting a novel analytical framework for examining various behavioral problems linked with quantification culture that may lead to the escalation of corruption.

This study emphasizes the significance of understanding the structure and dynamics of quantification culture and their negative behavioral impacts on people to comprehend the corruption phenomenon better.

The Braun and Simpson’s (2004) study indicates that the Pause method is an effective teaching approach for auditing based on four sets of hypotheses in developing students’ oral, written and interpersonal communication skills. In addition, it is more beneficial to the learning process and more enjoyable than the lecture-only method. The extent of achieving both of these is dependent on the type of activity that is consistent with the student’s preferred Pause method activity. Students will achieve higher examination scores when following their preferred Pause activity. Our study replicates the Braun and Simpson’s study in Greater China using one university in Hong Kong and one in mainland China as students in these jurisdictions are more passive learners and their value of learning more extrinsic than intrinsic. The results are similar to the Braun and Simpson’s study, thus enhancing the universality of the “Pause” method.

Suggests that the expansion of academic quality audit methodologies within higher education institutions is a significant development in UK quality assurance. It reflects increasing demands for accountability and also a desire for more dynamic and efficient methods for review and evaluation. The adoption of common regulatory frameworks and centrally defined procedures and protocols; the more explicit specification of intentions and expectations; and the increased use of self‐assessment in quality review processes, have all assisted in creating an environment in which audit methodologies are more acceptable, appropriate and useful. Argues that the development of an audit capacity is essential to the notion of institutional self‐regulation. Such a capacity could form the basis for a type of national quality assurance framework different from that currently operated or proposed, in which there is a much closer articulation of internal and external audit processes.

There is limited research that utilizes the consequential‐conflictual (CC) approaches, which utilized radical orientation of double loop, second order and reorientation of organizational learning strategies. Both the functional‐institutional (FI) and CC approaches are integrated with the sustainability and ecological resources management literature. The aim of this paper is to fill this research gap.

The paper applies FI and CC sociological approaches.

This paper's contribution to the managerial auditing education literature is based on the proposition that ethics education can improve the moral and ethical reasoning of auditors, when the educational processes incorporate both the FI and CC sociological organizational learning strategies. The paper suggests that ethics education in auditing could benefit from experiential teaching methods utilized in allied applied disciplines of medicine, engineering, and educational psychology.

Sociological approaches have been commonly applied in behavioral managerial accounting and control systems research. This paper extends the FI and CC framework to ethics education in managerial auditing research.

The subject of accounting ethics education is important to auditors. When accounting ethics education utilizes both the FI and CC teaching approaches, the managerial auditing education processes become interactive and cooperative by bringing experiential organizational experiences to the classroom.

Accounting ethics education is shaped by ecological and environmental sustainability concerns. Recently, business school interest and growth in sustainability management has contributed to the integration of ethics education in managerial auditing and accounting contexts, overcoming the shortcomings accounting programs experienced from stand‐alone ethics courses.

Despite the abundance of research on quality management there is no universal consensus on how best to measure quality in higher education. This paper undertakes a critical evaluation of the different methods used to assess the quality of provision in higher education departments in the UK.

Drawing on relevant literature, the authors develop a quality audit tool that incorporates all key components of effective quality management programmes and apply it to a single UK case study department.

The findings suggest that the potential for quality enhancement is determined by the manner in which the evaluation is conducted and subsequent change implemented. Perhaps unsurprisingly there is currently an emphasis on internally derived quantitative data and there is potential to enhance the management of the quality of HE programmes.

This paper concentrated on the development of a quality audit tool and tested this within one UK department.

The purpose of this paper is to highlight and compare insights from research conducted in different disciplines on the effects of the use of calculative practices in academia. It also acts as an introduction to the special issue on “governing by numbers: audit culture and contemporary tales of universities’ accountability”.

This paper reviews the findings and reflections provided in academic literature on the various types of consequences stemming from the diffusion of the “audit culture” in academia. In so doing, it draws upon insights from previous literature in education, management and accounting, and other papers included in this special issue of Qualitative Research in Accounting and Management.

The literature review shows that a growing number of studies are focussing on the hybridization of universities, not only in terms of calculative practices (e.g. performance indicators) but also in relation to individual actors (e.g. academics and managers) who may have divergent values, and thus, act according to multiple logics (business and academic logics). It highlights many areas in which further robust academic research is needed to guide policy and practice developments in universities.

This paper provides academics, regulators and decision-makers with relevant insights into the critical issues of using calculative practices in academia. Despite the negative effects have been observed in various disciplines, there is an evident perpetuation in the use of those practices.

This paper contributes to the ongoing debates on the disillusion of calculative practices in academia. Yet, positive changes can be achieved within the complex settings of “hybrid” universities when the apparent class division between academics and managers is bridged.

Publishes more than sixty abstracts on various aspects of higher education, from 1996 journals. Ranges over technology, quality, business‐education links, financing higher education, gender issues, learning and assessment, learning organizations, educational change, and the place of research in higher education.