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Accountability of University: Transition of Public Higher Education

Author

Listed:
  • Łukasz Sułkowski

    (University of Social Sciences in Łódź, Poland)

Abstract

Objective: The main goal of the article is to discuss and elaborate on the basics foundations of the concept of accountability in terms of the public universities management. Research Design & Methods: The article is of descriptive character, thus it is based on literature review and its constructive critics. Findings: The article presents briefly the concept of entrepreneurial university to relate this idea to develop the accountability practices in higher education. Subsequently, the limitations of trends related to the development of the entrepreneurial university and accountability were discussed. Implications & Recommendations: Higher education is increasingly becoming a business operation, in which competition plays a key role. Accountability at universities is established to implement a specific accounting and reporting system, which is a prerequisite for the existence of this accountability and responsibility. Accounting of higher education systems is a consequence of the marketization of university. Contribution & Value Added: The article gets the scientific thoughts in order in four main fields, namely (i) entrepreneurial university, (ii) university accountability, (iii) accounting and autonomy of universities, (iv) measures of university performance.

Suggested Citation

  • Łukasz Sułkowski, 2016. "Accountability of University: Transition of Public Higher Education," Entrepreneurial Business and Economics Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 4(1), pages 9-21.
    • Handle: RePEc:krk:eberjl:v:4:y:2016:i:1:p:9-21
    as

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    File URL: https://eber.uek.krakow.pl/index.php/eber/article/download/92/pdf_1
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    References listed on IDEAS

    as
    1. Baron, James N & Burton, M Diane & Hannan, Michael T, 1999. "Engineering Bureaucracy: The Genesis of Formal Policies, Positions, and Structures in High-Technology Firms," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 15(1), pages 1-41, April.
    2. Power, Michael, 1999. "The Audit Society: Rituals of Verification," OUP Catalogue, Oxford University Press, number 9780198296034.
    3. Cooper, Stuart M. & Owen, David L., 2007. "Corporate social reporting and stakeholder accountability: The missing link," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 649-667.
    4. Ashton, Rh, 1990. "Pressure And Performance In Accounting Decision Settings - Paradoxical Effects Of Incentives, Feedback, And Justification," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 148-180.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    accountability; university; higher education institutions (HEIs); economics of higher education;
    All these keywords.

    JEL classification:

    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions
    • A20 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - General
    • H52 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Education

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