Management accounting and control systems as devices for public value creation in higher education

L Salemans, T Budding - Financial Accountability & …, 2024 - Wiley Online Library
This paper investigates how management accounting and control systems (operationalized
by using Simons' levers of control framework) can be used as devices to support public …

Operationalizing public value in higher education: The use of narratives as an alternative for performance indicators

L Salemans, T Budding - Journal of management and governance, 2022 - Springer
More than 25 years after Moore's first introduction of the public value concept in 1995, the
concept is now widely used, but its operationalization is still considered difficult. This paper …

Logics in situations of lower or higher “perceived control exposure”: the case of researchers

M Härström - Journal of Public Budgeting, Accounting & Financial …, 2023 - emerald.com
Purpose This paper examines the qualities of situations wherein hybrid professionals in
knowledge-intensive public organizations (KIPOs) vary in their displays of conflicting …

Outcome budgets in government entities: rhetoric or a reality!

Z Hoque - Accounting and Management Review …, 2022 - accountingmanagementreview.occ …
In recent decades, reforms in the global public sector promoted a culture of private sector
style operational performance and accountability mechanisms in public services. Such an …

Comparing European Higher Education Reforms: Accountability and Performance Measurement Challenges

G Grossi, M Härström - The Journal of NIAD-QE, 2024 - jstage.jst.go.jp
Abstract Developments in European Higher Education (HE) are currently under way which
are believed to result in changes in underlying public sector reform logics along with new …

How evil is competitive accountability in academic life? Competitive accountability in academic life; the struggle for social impact and public legitimacy, by Richard …

J van Helden, D Argento - 2021 - Taylor & Francis
This question is the theme of a recent book by Richard Watermeyer (2019) which focuses on
the impact that competitive accountability has on the capacity of academics to act as public …