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Article
Publication date: 18 June 2019

Joaquim Mourato and Maria Teresa Patrício

The purpose of this paper is to study the evaluation and control processes in the governance systems of higher education institutions (HEIs).

Abstract

Purpose

The purpose of this paper is to study the evaluation and control processes in the governance systems of higher education institutions (HEIs).

Design/methodology/approach

This study compares the performance and control processes of strategic management in four HEIs in two European countries with binary systems – Portugal and The Netherlands. Using a case study approach, the authors find that HEIs with different missions and contexts have performance and control systems that are generally indistinguishable.

Findings

The controlling strategies in the public HEIs have taken on isomorphic characteristics based on processes that enhance competition, decentralize functions and solidify performance management.

Originality/value

In this paper, the authors “unpackage” strategic management to focus on the forms of control associated with performance evaluation. Performance evaluation is central to the management process and increasingly assuming an integral part of the institution’s identity and culture.

Details

Quality Assurance in Education, vol. 27 no. 3
Type: Research Article
ISSN: 0968-4883

Keywords

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Article
Publication date: 21 May 2018

María Dolores Capelo Bernal, Pedro Araújo Pinzón and Warwick Funnell

The purpose of this paper is to address both the neglect of non-Anglo-centric accounting gendered practices beyond the predominant professional setting and the…

Abstract

Purpose

The purpose of this paper is to address both the neglect of non-Anglo-centric accounting gendered practices beyond the predominant professional setting and the controversial roles of women and accounting in power relationships inside the household. Analyzing a Spanish upper-middle class Catholic family in the early nineteenth century, the research focuses on the reciprocal interaction of accounting with practices and processes of daily life in a rigid patriarchal socio-cultural and juridical context.

Design/methodology/approach

This microhistory draws upon several archives, including in Spain the Archivo Histórico Provincial de Cádiz. In England, the Bath Record Office has preserved documents and correspondence, both personal and business related, and the Worcester Record Office preserved notarial documents concerning the family. The large number of letters which have survived has facilitated an in-depth study of the people who were affected by accounting calculations.

Findings

In a juridical context where women were conceived as merely the means for the circulation of property between two families, the evidence shows that accounting provided the proof of women’s patrimony value and the means to facilitate their recovery in this cosification process. Although women had a little involvement in the household’s accounting and management, they demonstrated confidence in accounting, fulfilling a stewardship function for the resources received. Also, evidence shows that by using accounting practices to shield supposedly defenseless women, this reinforced male domination over women and promoted the view that the role of women was as an ornament and in need of a good husband.

Originality/value

Contrasting with the Anglo-Saxon contemporary context, the Spanish law preserved a woman’s property rights, guaranteeing recovery of properties owned by her before marriage should the marriage be legally annulled or be dissolved because one of the spouses’ death. This required a detailed accounting of the wife’s properties brought to her marriage, most especially regarding the dowry provided by her family.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 14 May 2018

Joseph L. Scarpaci, Eloise Coupey and Sara Desvernine Reed

Communicating the national values of artists and the role of product benefits as symbols of national values, infuse iconic national brands. This paper aims to validate a…

Abstract

Purpose

Communicating the national values of artists and the role of product benefits as symbols of national values, infuse iconic national brands. This paper aims to validate a conceptual framework that offers empirical insights for cultural identity that drives brand management.

Design/methodology/approach

Case studies and cross-cultural focus group research establish the present study’s conceptual framework for cultural branding.

Findings

Brand awareness of a perfume named after a Cuban dancer and a spirit named for a Chilean poet, reflect authentic emblems of national identity. Informants’ behavior confirms the study’s model of icon myth transfer effect as a heuristic for cultural branding with clear, detailed and unprompted references to the myths and brands behind these heroines.

Research limitations/implications

The study’s ethnography shows how artists reflect myth and folklore in iconic brands. Future research should assess whether the icon myth transfer effect as a heuristic for cultural branding occurs with cultural icons beyond the arts and transcends national boundaries.

Practical implications

The study challenges conventional branding, where the brand is the myth, and the myth reflects the myth market. The authors show how the myth connects to a national identity yet exists independently of the brand. The branding strategy ties the brand to the existing myth, an alternative route for cultural branding mediated by the icon myth transfer effect.

Social implications

These two Latin American brands provide a much-needed connection among the branding literatures and images surrounding gender and nationalism in lesser-known markets.

Originality/value

Most research explores iconic myths, brands and folklore in one country. This study extends cultural branding through social history and by testing a conceptual model that establishes how myths embody nation-specific values. Iconic myths are a heuristic for understanding and describing brands, revealing an unexamined path for cultural branding.

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