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Article
Publication date: 15 June 2015

Thomas Ahrens and Rihab Khalifa

This paper aims to contribute to our understanding of the impact of regulation on management control practices. It explores the processes by which the institutionalised properties…

2408

Abstract

Purpose

This paper aims to contribute to our understanding of the impact of regulation on management control practices. It explores the processes by which the institutionalised properties of certain management controls are adapted to organisational contexts and underpin organisational routines. The authors are interested in the voluntary adoption of management controls with highly developed institutional logics, how organisations respond initially to the institutional logics of new management controls and by what means those logics become a workable basis for institutionalising controls in the organisation.

Design/methodology/approach

The paper explores some of the ways in which the institutional logics of management control come to have organisational effects, studying a seemingly simple organisational response to institutional processes: compliance. The argument is illustrated with examples from university accreditation as a management control institution that combines cultural and administrative controls. The paper is based on participant observation in three universities.

Findings

The authors find that compliance requires considerable organisational meaning-making and that organisational work of compliance separates into adaptation and execution. Moreover, the process of compliance produces distinctions between experts of the accreditation logic, users of the accreditation logic, agnostics and sceptics. Rather than passive acquiescence, compliance with regulated management control is a creative process of arranging and translating general prescriptions for use in a specific context.

Originality/value

This is the first study of university accreditation as a management control institution. It adds to a still emerging literature on the effects of institutional logics, and in particular regulatory logics, on organisational management control.

Details

Qualitative Research in Accounting & Management, vol. 12 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 1 June 2018

Gislaine Cristina dos Santos Teixeira and Emerson Antonio Maccari

Accreditation is a growing phenomenon and has begun to permeate scientific studies, most of which are quantitative, since they focus on the process of accreditation and its…

1760

Abstract

Purpose

Accreditation is a growing phenomenon and has begun to permeate scientific studies, most of which are quantitative, since they focus on the process of accreditation and its positive or negative effects. Only a few studies have analyzed this phenomenon from the perspective of institutional theory. As there is no consensus regarding the performance of accreditation agencies, the purpose of this paper is to identify their institutional role in the global orientation of the organizational practices, values and decisions of business schools (BS).

Design/methodology/approach

A systematic literature review enabled us to identify scientific publications since 2002 that have used institutional theory when discussing BS accreditation agencies. An in-depth reading of these articles led us to identify the most frequent, similar and contrasting perspectives. Seven aspects were analyzed in each article: theme, research assumption, theoretical basis, method, research context, result and suggestions for future studies.

Findings

The findings suggest a certain duality in the role of these agencies. If, on the one hand, they are responsible for providing a quality seal, on the other hand, they promote legitimacy in the field by institutionalizing international rules.

Originality/value

By investigating the performance of these agencies as global institutional bodies, the authors extrapolated the traditional discussion on the dynamic of interaction between local actors who both influence the field and are influenced by it, a recurring theme in institutional theory.

Details

Revista de Gestão, vol. 25 no. 3
Type: Research Article
ISSN: 2177-8736

Keywords

Article
Publication date: 8 June 2021

Hongmei Sziegat

This study aims to reflect how German business schools respond to the diffusion of the triple accreditation: AACSB (Association to Advance Collegiate Schools of Business), EQUIS…

Abstract

Purpose

This study aims to reflect how German business schools respond to the diffusion of the triple accreditation: AACSB (Association to Advance Collegiate Schools of Business), EQUIS (European Quality Improvement System), and AMBA (Association of MBAs).

Design/methodology/approach

This study applies a multiple case study to conduct a qualitative analysis of perceived drivers, value and limitations of AACSB, EQUIS and AMBA accreditation in German business schools.

Findings

International accreditation is a seal of excellence for business schools to enhance international competitiveness and global networking, providing evidence of quality, performativity, transparency and accountability for stakeholders. International accreditation offers business schools international comparability and compatibility. International accreditation adds value and benefits to business schools. However, business schools may prioritize institutional strategies and resources to meet the requirements of international accreditations rather than a broader concept of good governance. Business schools should critically review their decisions on international accreditations in line with institutional strategic goals, mission, vision, core values and sustainable development.

Research limitations/implications

This study only focuses on international accreditations of German business schools. Further studies may focus on comparisons of national and international accreditations, impacts of international accreditation and perceptions of international accreditation from policymakers, accreditation bodies, academics and students.

Practical implications

This study offers guidance for the strategic decision-making of business schools on international accreditations, valuable feedback to international accreditation agencies and a reference for quality assurance practitioners, policymakers and accreditation bodies.

Social implications

This study discusses the social-cultural impacts of international accreditation and accreditation discrimination arising from the selectivity and the exclusivity of international accreditation. International accreditation may further enlarge their comparative advantages over non-accredited schools. International accreditation adds value and benefits to accredited business schools but puts non-accredited business schools in disadvantageous positions.

Originality/value

Business schools need to critically review their institutional strategies and decisions on international accreditation in line with institutional strategic goals, mission, vision, core values and sustainable development. The rational decision of business schools to adopt international accreditation should consider drivers, value, benefits, limitations, organizational effectiveness, transparency, social responsibility and accountability for all stakeholders. Business schools need to take effective strategies to ensure a higher quality of management education through high-quality teaching and good governance. When single accreditation is sufficient, promoting mutual recognition is advisable rather than the “beauty contests” of multiple accreditations at the national and international levels.

Details

Quality Assurance in Education, vol. 29 no. 2/3
Type: Research Article
ISSN: 0968-4883

Keywords

Article
Publication date: 11 April 2023

Lise Degn, Miriam Madsen and Katja Brøgger

The purpose of this paper is to explore how Danish higher education institutions (HEIs) navigate the demands and expectations of accreditation procedures, and how the limited…

Abstract

Purpose

The purpose of this paper is to explore how Danish higher education institutions (HEIs) navigate the demands and expectations of accreditation procedures, and how the limited freedom posed by accreditation schemes is used by HEIs by way of translation.

Design/methodology/approach

Through document studies of policy documents and the institutional self-assessment reports, the paper follows the concept of quality from the international level to the Danish national level, and onwards into the individual HEIs, where the authors examine how notions of quality are constructed through the translation of national regulation, guidelines and procedures of accreditation into the self-narratives of the self-assessment reports.

Findings

The authors find that the national guidelines for accreditation represents a complex translation of supranational guidelines by minimizing certain aspects and enhancing others. This national translation is then analyzed as the frame for the institutional translations where the analysis reveals how HEIs exercise a great deal of agency, within a quite narrow frame constituted by regulations and guidelines.

Originality/value

By using the Olivers (1991) typology of organizational responses, the authors discuss how the HEIs not only imitate and abide to institutionalized norms and concepts of quality but also reformulate, edit, omit and enhance certain elements of quality. The authors demonstrate that when accreditation meets the HEIs, it is clearly the national agendas that are most pervasive and offer the most relevant vocabulary for the HEIs.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 3 April 2017

Judy R. Wilkerson

Understanding and navigating the differences in standards, and the roots and rationales underlying accreditation reviews, is necessary for all institutions that seek multiple…

Abstract

Purpose

Understanding and navigating the differences in standards, and the roots and rationales underlying accreditation reviews, is necessary for all institutions that seek multiple accreditations. The purpose of this paper is to demonstrate a method to assist institutional-level leaders and assessment practitioners analyze and align these differences in various national or international agency requirements, to develop a framework for assessment and data collection. The proposed method is demonstrated by using multiple accreditors’ standards from the USA.

Design/methodology/approach

Guided by a set of process questions, a review and content analysis of national standards and 12 accreditation agency requirements from the USA was conducted using Web-based, documentary sources. An operational definition of institutional quality was derived based on the core themes that emerged. Examples of evidence matched to each core theme were outlined to suggest an assessment framework. The 12 US agency requirements were compared and contrasted with the core themes and validated.

Findings

In the USA, recognition requirements set by two national bodies, the US Department of Education and Council of Higher Education Accreditation, drive the standards applied by various agencies that accredit institutions and programs. Six themes emerged from their requirements, serving as a core framework for designing institutional assessment systems. The themes are student achievement and continuous improvement; curriculum quality; faculty; facilities, equipment and supplies; fiscal and administrative capacity; and student support services, admissions and information-gathering systems. While the 12 sampled accreditation agencies generally used these core themes, divergences were found in how they treated the themes in published requirements.

Practical implications

Where multiple US or other accreditations are sought, the approach recommended could facilitate the work of institutional accreditation leaders and practitioners in establishing assessment systems that reduce redundancy while also maximizing efficiency in assessment and data collection.

Originality/value

There is little guidance in the literature on how institutional leaders and practitioners confronting the challenges of accreditation can negotiate multiple, and sometimes conflicting, sets of requirements. This paper demonstrates a possible solution strategy. Outside the general utility of the demonstrated method, the findings and core assessment framework produced could be useful for institutions seeking accreditation through the agencies in the study sample, in both the USA and overseas.

Details

Quality Assurance in Education, vol. 25 no. 2
Type: Research Article
ISSN: 0968-4883

Keywords

Article
Publication date: 7 February 2014

Stuart Cooper, Carole Parkes and John Blewitt

Neo-institutional theory suggests that organisations change occurs when institutional contradictions, caused by exogenous and endogenous dynamics, increase over time to the point…

2280

Abstract

Purpose

Neo-institutional theory suggests that organisations change occurs when institutional contradictions, caused by exogenous and endogenous dynamics, increase over time to the point where change can no longer be resisted. Human praxis will result, but only when sufficiently powerful interests are motivated to act. This paper aims to examine the role that the accreditation of business schools can play in increasing institutional contradictions and hence fostering organisational change towards stakeholder engagement and engagement with social responsibility and sustainability issues. Numerous accreditations are promulgated within the higher education and business school contexts and a number of these relate to, or have aspects that relate to, ethics, social responsibility and sustainability.

Design/methodology/approach

The paper first analyses the take up of accreditations across UK business schools and then uses a case study to illustrate and explore stakeholder engagement and changes related to ethics, social responsibility and sustainability linked to accreditation processes.

Findings

Accreditations are found to be an increasingly common interest for UK business schools. Further, a number of these accreditations have evolved to incorporate issues related to ethics, social responsibility and sustainability that may cause institutional contradictions and may, therefore, have the potential to foster organisational change. Accreditation alone, however, is not sufficient and the authors find that sufficiently powerful interests need to be motivated to act and enable human praxis to affect change.

Research limitations/implications

This paper draws on previous research that considers the role of accreditation in fostering change that has also been carried out in healthcare organisations, public and professional bodies. Its findings stem from an individual case study and as such further research is required to explore whether these findings can be extended and apply more generally in business schools and universities in different contexts.

Practical implications

This paper concludes by recommending that the newly established UK & Ireland Chapter of PRME encourages and supports signatory schools to further embed ethics, social responsibility and sustainability into all aspects of university life in the UK. This also provides an opportunity to engage with the accrediting bodies in order to further support the inclusion of stakeholder engagement and issues related to this agenda in their processes.

Originality/value

This paper contributes by introducing accreditation as an institutional pressure that may lead indirectly to organisational change and supports this with new evidence from an illustrative case study. Further, it draws on the role of institutional contradictions and human praxis that engender organisational change.

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 20 May 2019

Nhung Thi Tuyet Pham and Valerie Paton

Adequacy of full-time faculty is a fundamental indicator used by US accreditors to ensure quality learning environments. This paper aims to explore institutional responses to one…

Abstract

Purpose

Adequacy of full-time faculty is a fundamental indicator used by US accreditors to ensure quality learning environments. This paper aims to explore institutional responses to one US regional accreditor to identify themes related to adequacy of faculty in support of institutional missions over a two-year period.

Design/methodology/approach

A qualitative design was used to examine eighteen institutional narratives. The research question was “What themes are identified by institutions to document adequacy of full-time faculty for compliance with accreditation?” The highest level of degree awarded was used to organize emergent themes from institutional narratives (e.g. associate, baccalaureate, master’s and doctoral level institutions).

Findings

The study identified five themes: definition of full-time faculty; variation in assessment measures used to demonstrate adequacy of full-time faculty; institutional characteristics and full-time faculty; responsibilities of full-time faculty; and relationship between full-time faculty and student learning outcomes. The findings showed that the institutions used multiple assessment measurements to demonstrate compliance.

Research limitations/implications

The research design was limited to one US regional accreditation agency; therefore, the acceptable evidence related to adequacy of full-time faculty may differ among accrediting bodies, which would impact the institutional narrative and methods for demonstrating compliance. Second, some of the institutional groupings included only one or two narratives.

Practical implications

The finding of this study could have important implications for the research and practice of evaluating faculty in accreditation reviews.

Originality/value

There have been limited studies on accreditation narratives focused on the adequacy of full-time faculty. This study offers findings that may be of benefit to non-US and US higher education institutions in planning for faculty staffing patterns to support fulfillment of the institutional mission.

Details

Quality Assurance in Education, vol. 27 no. 2
Type: Research Article
ISSN: 0968-4883

Keywords

Article
Publication date: 17 May 2022

Daniel A. López, Oscar Espinoza, María J. Rojas and Mirta Crovetto

This study aims to review processes of accreditation for Chilean Universities. Along with cataloguing evolutionary milestones, the study analyses effects at the institutional and…

Abstract

Purpose

This study aims to review processes of accreditation for Chilean Universities. Along with cataloguing evolutionary milestones, the study analyses effects at the institutional and program levels.

Design/methodology/approach

The study adopts a meta-evaluative approach and is based on secondary information sources, including both specialised publications and national databases, regarding the expansion of institutions, programs and enrolment, as well as the results of accreditation processes.

Findings

University quality assurance reflects developments in economic policies, and supply and demand. Progressive consolidation of the national system has had positive effects on the management and development of universities, but the implementation of quality assurance has brought some problems. A traditional classification of universities into customary categories is predictive of the results of accreditation. The variable of administrative compliance is more important than a culture of quality in explaining the results of institutional and program accreditation.

Originality/value

This review identifies advances, limitations and challenges in the improvement and assurance of quality of Chilean Universities and their programs. This is an unprecedented metanalysis of studies concerning the evolution of accreditation processes and will inform future practice.

Details

Quality Assurance in Education, vol. 30 no. 3
Type: Research Article
ISSN: 0968-4883

Keywords

Article
Publication date: 30 December 2019

Daniel A. López, Maria J. Rojas, Boris A. López and Oscar Espinoza

The purpose of this study is to analyze the relationship between quality assurance, the traditional a priori approach, and a more recently developed empirical classification of…

Abstract

Purpose

The purpose of this study is to analyze the relationship between quality assurance, the traditional a priori approach, and a more recently developed empirical classification of universities, as a means of assessing whether the different classification systems fulfill their original purpose. The study analyzes Chilean university classifications because they have been used in setting up higher education public policies.

Design/methodology/approach

The existing classifications of Chilean universities were identified in the literature. Researchers determined categories, criteria and/or indicators used, as well as their main purposes as described by the authors of the classifications. All the criteria and indicators identified were directly related to the quality of academic activities and to the results of the university accreditation processes. The institutional accreditation outcomes and variables were studied using univariate and multivariate statistical analysis.

Findings

The a priori approach proved to be consistent with the results of institutional quality assurance, despite of the variability in individual performances. The empirical systems, however, do not show any contribution to the improvement of public policies in higher education. The results clearly show that classifications based on performance do not necessarily ensure improvements in institutional quality.

Originality/value

To the authors’ knowledge, this analysis is the first study of the relationship between university classification and quality assurance. The growing number of proposals for different empirical classifications in Chilean universities is evidence of institutional diversity only. However, the classification designs did not respond to purposes such as public policies improvements and other expected results from these instruments.

Details

Quality Assurance in Education, vol. 28 no. 1
Type: Research Article
ISSN: 0968-4883

Keywords

Article
Publication date: 3 April 2017

Rene Ymbong Paquibut

This paper aims to apply the system evaluation theory (SET) to analyze the institutional quality standards of Oman Academic Accreditation Authority using the results chain and…

Abstract

Purpose

This paper aims to apply the system evaluation theory (SET) to analyze the institutional quality standards of Oman Academic Accreditation Authority using the results chain and value chain tools.

Design/methodology/approach

In systems thinking, the institutional standards are connected as input, process, output and feedback and leads to the achievement of the final result. This allows the analysis of the value-creating chain of activities and the chain of results. Quality assurance can be achieved by higher education institutions when these standards and criteria are viewed as a chain of achievable results and value creating activities.

Findings

The output of the analysis is a results chain and value chain map of institutional quality standards that will be useful in strategic management and quality standards compliance.

Research limitations/implications

The research used secondary data and focused on the higher education experience in the Sultanate of Oman.

Practical implications

A proposed framework for preparing for accreditation is presented; this is significant for higher education institutions undergoing or about to undergo institutional accreditation for the first time.

Social implications

Higher education institutions in Oman which are preparing for their first institutional accreditation should benefit from this article.

Originality/value

The Sultanate of Oman is implementing the institutional standards approved for all higher education institutions only in March 2016. This is the first research article written from the perspective of the first higher education institution in Oman to undergo institutional accreditation.

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