IDEAS home Printed from https://ideas.repec.org/a/gam/jadmsc/v12y2022i4p163-d972803.html
   My bibliography  Save this article

Factors Influencing Public Higher Education Institutions’ Performance Reporting in the Romanian Context

Author

Listed:
  • Adriana Tiron-Tudor

    (Faculty of Economics and Business Administration, Babes-Bolyai University, 500591 Cluj-Napoca, Romania)

  • Cristina Silvia Nistor

    (Faculty of Economics and Business Administration, Babes-Bolyai University, 500591 Cluj-Napoca, Romania)

  • Szilveszter Fekete

    (Faculty of Economics and Business Administration, Babes-Bolyai University, 500591 Cluj-Napoca, Romania)

  • Andreea Alexandru

    (Faculty of Economics and Business Administration, Babes-Bolyai University, 500591 Cluj-Napoca, Romania)

Abstract

Our study aims to facilitate a deeper understanding of the factors influencing performance reporting in the specific context of the hybrid higher education system in Romania, a former communist country in Eastern Europe with little experience in managing the notion of public sector performance. Performance reporting impacts higher education institutions’ development. The study’s approach offers opportunities to understand the main factors that influence and are influenced by mandatory elements stipulated in the specific norms in the public-university domain. Institutional and operant theories explain and sustain multilevel (institutional, organizational, and individual) performance-reporting analysis. In terms of research design, the theoretical exploration led us to formulate hypotheses while empirical data were collected from 23 Romanian public universities, ensuring the results’ reliability. The results indicate that the performance-reporting concept and practical demand in public universities depend on both exogenous causes (isomorphic pressures) and endogenous factors (different behaviors of organizations and individual performers). The performance reporting of Romanian public higher education institutions enriches the scientific literature and the practical sphere by offering comprehension of a European country’s evolution with roots in a communist system, having a lot of specific approaches, as a base for comparison with similar Eastern European entities or experienced countries.

Suggested Citation

  • Adriana Tiron-Tudor & Cristina Silvia Nistor & Szilveszter Fekete & Andreea Alexandru, 2022. "Factors Influencing Public Higher Education Institutions’ Performance Reporting in the Romanian Context," Administrative Sciences, MDPI, vol. 12(4), pages 1-27, November.
  • Handle: RePEc:gam:jadmsc:v:12:y:2022:i:4:p:163-:d:972803
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2076-3387/12/4/163/pdf
    Download Restriction: no

    File URL: https://www.mdpi.com/2076-3387/12/4/163/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Gloria Agyemang & Jane Broadbent, 2015. "Management control systems and research management in universities," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(7), pages 1018-1046, September.
    2. Fligstein, N., 1998. "The politics of quantification," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 325-331, April.
    3. F. King Alexander, 2000. "The Changing Face of Accountability," The Journal of Higher Education, Taylor & Francis Journals, vol. 71(4), pages 411-431, July.
    4. Vicente Montesinos & Isabel Brusca & Francesca Manes Rossi & Natalia Aversano, 2013. "The usefulness of performance reporting in local government: comparing Italy and Spain," Public Money & Management, Taylor & Francis Journals, vol. 33(3), pages 171-176, May.
    5. George Gordon & Celia Whitchurch, 2007. "Managing Human Resources in Higher Education: The Implications of a Diversifying Workforce," Higher Education Management and Policy, OECD Publishing, vol. 19(2), pages 1-21.
    6. Henk J. ter Bogt & Robert W. Scapens, 2012. "Performance Management in Universities: Effects of the Transition to More Quantitative Measurement Systems," European Accounting Review, Taylor & Francis Journals, vol. 21(3), pages 451-497, February.
    7. Chongmyoung Lee, 2021. "Factors influencing the credibility of performance measurement in nonprofits," International Review of Public Administration, Taylor & Francis Journals, vol. 26(2), pages 156-174, April.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Alessandra Allini & Rosanna Span? & Annamaria Zampella & Fiorenza Meucci, 2020. "Integrated Performance Plans in Higher Education as means of accounting change. Insights into the Italian context," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 87-110.
    2. Sara Giovanna Mauro & Lino Cinquini & Elena Simonini & Andrea Tenucci, 2020. "Moving from Social and Sustainability Reporting to Integrated Reporting: Exploring the Potential of Italian Public-Funded Universities’ Reports," Sustainability, MDPI, vol. 12(8), pages 1-19, April.
    3. Spanò, Rosanna & Grossi, Giuseppe & Landi, Giovanni Catello, 2022. "Academic entrepreneurial hybrids: Accounting and accountability in the case of MegaRide," The British Accounting Review, Elsevier, vol. 54(5).
    4. Gerdin, Jonas & Englund, Hans, 2022. "Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity," The British Accounting Review, Elsevier, vol. 54(5).
    5. Alessandra Allini & Adele Caldarelli & Rosanna Span? & Annamaria Zampella, 2019. "Legitimating efforts in Performance Plans. Evidences on the thoroughness of disclosure in the Italian Higher Education setting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 143-168.
    6. Pilonato, Silvia & Monfardini, Patrizio, 2020. "Performance measurement systems in higher education: How levers of control reveal the ambiguities of reforms," The British Accounting Review, Elsevier, vol. 52(3).
    7. Silvia Pilonato & Patrizio Monfardini, 2022. "Managerial reforms, institutional complexity and individuals: an empirical analysis of higher education," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 365-387, June.
    8. Natalia Aversano & Francesca Manes Rossi & Paolo Tartaglia Polcini, 2017. "I sistemi di misurazione della performance nelle universit?: considerazioni critiche sul sistema italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 15-36.
    9. Tucker, Basil P. & Tilt, Carol A., 2019. "‘You know it when you see it’: In search of ‘the ideal’ research culture in university accounting faculties," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    10. Martin-Sardesai, Ann & Irvine, Helen & Tooley, Stuart & Guthrie, James, 2017. "Organizational change in an Australian university: Responses to a research assessment exercise," The British Accounting Review, Elsevier, vol. 49(4), pages 399-412.
    11. Bryce, Cormac & Dowling, Michael & Lucey, Brian, 2020. "The journal quality perception gap," Research Policy, Elsevier, vol. 49(5).
    12. A. E. Rodríguez Salazar & M. A. Domínguez-Crespo & A. M. Torres-Huerta & A. I. Licona-Aguilar & A. Nivón-Pellón & V. N. Orta-Guzmán, 2021. "Analysis of the Dynamical Capabilities into the Public Research Institutes to Their Strategic Decision-Making," Sustainability, MDPI, vol. 13(12), pages 1-22, June.
    13. Peter Kariuki & Beatrice Elesani Ombaka & Paul Kiumbe Mburu, 2021. "Sustainability strategies and performance of public universities in Kenya," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(7), pages 40-52, October.
    14. Alexander Kalgin & Olga Kalgina & Anna Lebedeva, 2019. "Publication Metrics as a Tool for Measuring Research Productivity and Their Relation to Motivation," Voprosy obrazovaniya / Educational Studies Moscow, National Research University Higher School of Economics, issue 1, pages 44-86.
    15. Oleg V. Leshukov & Daria P. Platonova & Dmitry S. Semyonov, 2015. "Does Competition Matter? The Efficiency of Regional Higher Education Systems and Competition: The Case of Russia," HSE Working papers WP BRP 29/EDU/2015, National Research University Higher School of Economics.
    16. Hasbullah & Hasanuddin & Muh. Riswandi, 2022. "Performance of Food Distribution Institutions in Realizing Price Stability and Access to Rice Food at The Household Level of Farming Group in Bantaeng Regency," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 6(7), pages 582-587, July.
    17. Dakota Murray & Clara Boothby & Huimeng Zhao & Vanessa Minik & Nicolas Bérubé & Vincent Larivière & Cassidy R Sugimoto, 2020. "Exploring the personal and professional factors associated with student evaluations of tenure-track faculty," PLOS ONE, Public Library of Science, vol. 15(6), pages 1-21, June.
    18. Mia Kaspersen & Thomas Riise Johansen, 2016. "Changing Social and Environmental Reporting Systems," Journal of Business Ethics, Springer, vol. 135(4), pages 731-749, June.
    19. Tobias Johansson, 2022. "Do Evaluative Pressures and Group Identification Cultivate Competitive Orientations and Cynical Attitudes Among Academics?," Journal of Business Ethics, Springer, vol. 176(4), pages 761-780, April.
    20. Rosanna Spanò & Adele Caldarelli & Luca Ferri & Marco Maffei, 2020. "Context, culture and control: a case study on accounting change in an Italian regional health service," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(1), pages 229-272, March.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jadmsc:v:12:y:2022:i:4:p:163-:d:972803. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.