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This paper aims to investigate the strategy, accounting and accountability interface in sustainability implementation in a large public tertiary education organisation in New Zealand.

The study uses ethnography as an “engaging research” to help explain the real-life enactment of accounting and accountability in advancing/deterring sustainability initiatives. The study draws upon neo-institutional theoretical perspectives to help interpret the findings.

Accounting and accountability are powerful conduits for strategy implementation. Successful sustainability strategy implementation requires the embedding of financial accountability within the implementation process.

A strong ideological commitment from senior management is required to firmly embed sustainability in the tertiary organisation's belief systems, values and norms to get wider organisational acceptance and institutionalisation. Accounting needs to take a position of centrality within organisations to help facilitate sustainability implementation.

Government policy needs to incorporate specific concepts of sustainability into the tertiary education strategy and funding framework to make public tertiary organisations accountable for sustainability to the wider society.

This study provides unique insights into the sustainability implementation process. It complements existing literature on sustainability accounting and accountability.

The paper aims to discusses two complementary initiatives focussed on developing and implementing e‐learning guidelines to support good pedagogy in e‐learning practice.

The first initiative is the development of a coherent set of open access e‐learning guidelines for the New Zealand tertiary sector. The second project, arising from the e‐learning guidelines project, will implement selected guidelines in 18 tertiary institutions and evaluate the implementation processes and the outcomes.

The guidelines provide a framework for good pedagogical practice that supports quality e‐learning activity and engages staff in critically reflecting on e‐learning practice. The paper describes how e‐learning quality guidelines contribute to enhanced pedagogical quality, greater collaboration, and an approach that is focused on the learner.

Institutions need to provide motivation, support and resources to successfully implement e‐learning guidelines.

The paper describes an innovative approach to collaborating on improving e‐learning quality and coherence across a national tertiary education system.

For much of its 43-year history, the community college sector in Jamaica has been plagued by perceptions of inferior status and mediocre tertiary education offerings. The Jamaican colleges have responded to the criticisms by aggressively pursuing quality assurance initiatives such as program accreditation, expanded course offerings, and ongoing curriculum review. This chapter traces the birth and development of the community college movement in Jamaica and the Caribbean and acknowledges the significant achievement of the Jamaican colleges in increasing access to tertiary education. The chapter also examines threats to the open access policy that may have serious implications for education equity and quality. These include inadequate funding, limited infrastructure to support the curriculum, low enrolment of specialized groups, and unsatisfactory completion and graduation rates. Recommendations for policy and practice are proposed.

Since 2002 there has been strategic focus on inclusive tertiary provision as a means of addressing the issues of student groups who have historically not fared well in higher education. Equity groups include Māori, Pasifika and students with disabilities. This chapter charts the terrain of inclusive higher education in Aotearoa through the critical reflections of Kahurangi, a Māori student with a vision impairment. Despite a strategic focus on inclusive provision and Kahurangi’s success his experiences suggest that there is some way to go. The authors argue that given the limited ways in which inclusion and its underpinning theory of disability are theorised inclusive higher educational settings are unlikely to be realised.

This paper aims to examine new public management (NPM) reform in New Zealand Universities (NZUs) and the process by which government policy changes generated service performance reporting (SPR), and how the SPR practices were institutionalised. It seeks to explain the underlying institutional forces of the reform process, how universities were subjected to accountability pressures through government-imposed managerial techniques and how universities responded to them.

The authors draw on the theoretical lens of neo-institutional theory and the concept of NPM to interpret the setting of SPR. Data comprise annual reports and other documents produced by the NZUs.

The findings show that the development of the SPR was driven by NPM ideals and rationales of greater transparency and accountability. The institutional pressures bestowed extra power to the government by demanding greater accounting reporting of university performance. It also shows the ensemble of institutions, organisations and management practices that were deployed to reorganise performance reporting practices.

The study adds to the neo-institutional theory work that universities are experiencing extraordinary institutional pressure to become a market-type commodity in New Zealand and internationally. The findings have implications for government, universities, policymakers and public sector professionals who work in public sector reform.

Through the institutional theoretical lens, the study offers new insights into our understanding of NPM-driven regulation and institutionalisation of managerial techniques. The insights inform policy and practice surrounding design, implementation and the potential effect of future policy changes with reference to the performance of NZUs and internationally.

The purpose of this paper is to examine best practices in supporting tutors in academic quality within private training enterprises (PTEs) in New Zealand and to make practical recommendations for people working in the tertiary education sector.

A hypothesis is proposed, which is then tested using a case study examining what support from the quality assurance section of a PTE’s tutors perceive to be important. The hypothesis is that additional feedback is required for tutors. The results are compared with those on the literature on quality assurance to see if there is consistency in themes.

The primary themes that emerged from interview and survey data were that tutors with more than three years of experience feel they would benefit from more regular, clear and constructive feedback and that these tutors need support during any programme-related changes.

This research highlights that the quality of feedback is crucial in education and a worthwhile area of further investigation. Limitations include the size of the sample of interviewees and that the study was based on only one organization in New Zealand. Future research is also suggested, which could include data from other tertiary educational institutions.

The paper concludes with a practical overview of “dos” and two “don’ts” identified from the case study. The objective is to share recommendations in a practical and useable way with other practitioners.

This account of an inquiry into internal quality assurance processes and outcomes offers transferable learnings to tutors, academic quality assurance teams, employers and other stakeholders across the education sector.

The conclusion drawn from this is case study is that educational organisations should ensure that anyone tasked with providing feedback to tutors is first coached themselves; otherwise, the feedback can be unhelpful.

The literature identified fee‐paying education as one of the fastest growth industries in the world – it is a global industry from which many industrialised countries, such as Australia, are well positioned to benefit. At this stage, little conclusive evidence exists that identifies how such enterprises should operate, although many universities around the globe have already made a considerable investment in fee‐paying graduate education and rely heavily on the income it generates. The literature suggests that few, if any, excel in the best practices associated with this type of education. The research also identified a set of best practices that apply specifically to fee‐paying graduate education that can be grouped in a number of categories.

The paper reports on findings of research into the institutional and individual influences on engaging in professional development (PD), reflecting on how PD might be made available in ways which could support quality in e‐learning.

The paper presents findings of a research project exploring factors influencing engagement in e‐learning PD within New Zealand tertiary education institutions. The research comprised an online survey of 408 individuals in three polytechnics and two universities and 40 qualitative interviews ascertaining beliefs, experiences and practices of staff regarding e‐learning PD.

The survey and interviews suggest there are numerous factors which both help and hinder quality of engagement in e‐learning PD. Most PD engaged in by staff is informal. Engagement in formal PD is influenced by organisational structure, co‐ordination, poorly developed and/or implemented e‐learning policy, differences in managerial support, and individual beliefs and time allocation.

The research is conducted in a small number of tertiary institutions and may not be applicable to private or work‐based training organisations.

Understanding impacts and influences on individual uptake and experiences of PD provides insights into the sorts of institutional practices and policies likely to improve quality in e‐learning and in e‐learning PD.

By focussing on staff experiences, this paper provides important insights into practical considerations informing the development of e‐learning quality enhancement and assurance strategies.

The term “loose coupling” has been widely employed in higher education research. Building partly on the “garbage can model” of decision-making, it proposed an alternative to rational and linear views on organizing and governing, emphasizing instead ambiguity and complexity. The review of higher education research literature presented in this chapter demonstrates that the concept of loose coupling has frequently been used as a background concept, often taken for-granted either as a point of departure for studies of organizational processes in higher education or as a diagnosis of the complexity of higher education organization that inhibits implementation of reforms. This chapter provides systematization and critical examination of how the term “loose coupling”/“loosely coupled systems” has been employed in journal articles focusing on higher education in the last 40 years. It presents a broad mapping of 209 articles and a more detailed qualitative review of 22 articles, which employed loose coupling as more than a background concept.

Universities globally have faced the introduction of research performance assessment systems that provide monetary and ranking rewards based on publication outputs. This study aims to seek an understanding of the implementation of performance-based research funding (PBRF) and its impact on the heads of departments (HoDs) and accounting academics in New Zealand (NZ) tertiary institutions. The study explores NZ accounting academics’ experiences and their workload; the relationship between teaching and research in the accounting discipline and any issues and concerns affecting new and emerging accounting researchers because of PBRF.

Applying an institutional theoretical lens, this paper explores accounting HoDs’ perceptions concerning the PBRF system’s impact on their academic staff. The research used semi-structured interviews to collect data from NZ’s eight universities.

The key findings posit that many institutional processes, some more coercive in nature, whereas others were normative and mimetic, have been put in place to ensure that academics are able to meet the PBRF requirements. HoDs suggest that their staff understand the importance of research, but that PBRF is a challenge to new and emerging researchers and pose threats to their recruitment. New academics must “hit the ground running” as they must demonstrate not only teaching abilities but also already have a track record of research publications; all in all, a daunting experience for new academics to overcome. There is also a teaching and research disconnect. Furthermore, many areas where improvements can be made in the design of this measurement tool remain.

The PBRF system has significantly impacted on accounting academics. Central university research systems were established that subsequently applied coercive institutional pressures onto line managers to ensure that their staff performed. This finding offers scope for future research to explore a better PBRF that measures and rewards research productivity but without the current system’s unintended negative consequences.