What is it about?
Universities worldwide are subjected to managerial pressures based on neoliberal ideologies and NPM reforms. We show how service performance reporting was institutionalized through forces of accounting technologies, managerial techniques, and increasing focus on performance management through outcome-oriented measures.
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Why is it important?
Universities have been subjected many performance measurement and management practices over the last decades. In the current COVID-19 era, this sector has come under more scrutiny and become more vulnerable financially. It is important to think about universities performance measurement and management model.
Perspectives
The university sector is in dire condition in Australia where about 17,000 university jobs were lost to COVID-19 pandemic. Universities need to align financial sustainability and public accountability to drive strategic decision-making which considers long-term performance rather than short-term accounting-based performance. People and societal impact need to influence and enable strategy not rankings and league tables.
Associate Professor Tarek Rana
RMIT University
Read the Original
This page is a summary of: An institutional theory perspective on public sector reform and service performance reporting by New Zealand universities, Journal of Accounting & Organizational Change, August 2021, Emerald,
DOI: 10.1108/jaoc-08-2020-0112.
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