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Economic and non-financial performance indicators in universities

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  • James Guthrie
  • Ruth Neumann

Abstract

This article presents the findings of a project investigating the intended and unintended consequences of the contemporary performance-driven environment in the Australian higher education sector (AHES) focusing on the performance mechanisms used and the performance information required. It is argued that the establishment of a performance-driven, market-oriented university system in Australia has created a context in which fiscal and economic performance indicators have become dominant in understanding the ‘performance’ of the AHES and of individual universities' activities. This article analyses the AHES policy environment since the mid-1980s and outlines Australia's performance-based funding approach to universities. The contribution of universities to the nation's economy and the developing benchmarks and performance indicators (PIs) used for annual reporting at system and institutional levels are described. Several key issues are identified as arising from contemporary government policies. These issues, which form the basis for the suggested future research agenda, touch the core of university purposes and operations and need thought and resolution to ensure the long-term success of Australian public universities.

Suggested Citation

  • James Guthrie & Ruth Neumann, 2007. "Economic and non-financial performance indicators in universities," Public Management Review, Taylor & Francis Journals, vol. 9(2), pages 231-252, June.
  • Handle: RePEc:taf:pubmgr:v:9:y:2007:i:2:p:231-252
    DOI: 10.1080/14719030701340390
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    Citations

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    Cited by:

    1. 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.
    2. Vyacheslav V. Volchik & Maksim A. Koryttsev & Elena V. Maslyukova, 2020. "Alternatives to managerialism in higher education and science," Upravlenets, Ural State University of Economics, vol. 11(6), pages 44-56, December.
    3. Abd Rahman Ahmad & Kek Siok Yee & Alan Farley, 2020. "Exploring the Rationale of Performance Based Funding for Malaysian Public Universities," Journal of Education and e-Learning Research, Asian Online Journal Publishing Group, vol. 7(1), pages 15-21.
    4. Muhammad Adnan Waseem & Bahaudin G Mujtaba & Huma Shakir, 2013. "Suggested Mechanism for Producing Quality Research at Higher Educational Institutes in Pakistan; System, Structure, Culture and Leadership Issues," International Journal of Learning and Development, Macrothink Institute, vol. 3(1), pages 191-202, December.
    5. Christopher, Joe, 2012. "Tension between the corporate and collegial cultures of Australian public universities: The current status," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(7), pages 556-571.
    6. Ivo Bischoff & Frédéric Blaeschke, 2013. "Incentives and Influence Activities in the Public Sector: the Trade-off in Performance Budgeting and Conditional Grants," MAGKS Papers on Economics 201320, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    7. Ivo Bischoff & Frédéric Blaeschke, 2012. "Window-Dressing and Lobbying in Performance-Budgeting: a Model for the Public Sector," MAGKS Papers on Economics 201212, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    8. Kirsi-Mari Kallio & Tomi J. Kallio & Giuseppe Grossi, 2017. "Performance measurement in universities: ambiguities in the use of quality versus quantity in performance indicators," Public Money & Management, Taylor & Francis Journals, vol. 37(4), pages 293-300, June.
    9. 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).
    10. 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).
    11. Merylin Cross & Simone Lee & Heather Bridgman & Deependra Kaji Thapa & Michelle Cleary & Rachel Kornhaber, 2019. "Benefits, barriers and enablers of mentoring female health academics: An integrative review," PLOS ONE, Public Library of Science, vol. 14(4), pages 1-21, April.
    12. 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.
    13. Vyacheslav V. Volchik & Maxim A. Koryttsev & Elena V. Maslyukova, 2019. "Institutions and ideology of managerialism in higher education and science," Upravlenets, Ural State University of Economics, vol. 10(6), pages 15-27, December.
    14. Isabella Mozzoni & Simone Fanelli & Antonello Zangrandi, 2017. "Il confronto di performance economico-finanziarie nelle Universit?: un possibile modello di analisi per indici," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 91-112.
    15. 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.
    16. Lucia Biondi & Salvatore Russo, 2022. "Integrating strategic planning and performance management in universities: a multiple case-study analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 417-448, June.
    17. Gloria Aparicio & Txomin Iturralde & Ana Vilma Rodríguez, 2023. "Developments in the knowledge-based economy research field: a bibliometric literature review," Management Review Quarterly, Springer, vol. 73(1), pages 317-352, February.
    18. Franco Rubino & Pina Puntillo & Stefania Veltri, 2017. "Il ruolo dei manager universitari in un?ottica di performance integrata. Analisi di un caso studio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 95-122.
    19. Kennedy Msusa & Taonaziso Chowa, 2020. "Establishing a strategic thinking approach at the University of Zambia: Implications on pre-strategic and evolutionary strategic thinking phases," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(5), pages 307-317, September.
    20. Sarbjeet Kaur & Gurcharan Singh, 2020. "Financial Comparative Analysis of State Public Universities of Punjab," International Journal of Economics and Financial Issues, Econjournals, vol. 10(5), pages 140-144.
    21. Andreea Ioana COSTE & Adriana TIRON-TUDOR, 2015. "Performance Indicators In Romanian Higher Education," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 177-180, April.
    22. Francesca Manes-Rossi & Riccardo Mussari & Denita Cepiku, 2022. "Introduction to the special issue: “Performance measurement systems in universities: Threats or opportunities for governance?”," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 327-335, June.
    23. Martin Anne, 2015. "Outils De Gestion Et Services Publics : Le Cas De La Comptabilite Analytique A L'Universite," Post-Print hal-01188793, HAL.
    24. Liying He & Kamisah Ismail, 2023. "Do staff capacity and performance-based budgeting improve organisational performance? Empirical evidence from Chinese public universities," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-16, December.
    25. Shilpee A. Dasgupta & Mayank Bhatia & Upasana Singh & Arghya Ray, 2022. "Impact of CSR on non-financial performance and the mediating role of trust and reputation: Indian manufacturing employees’ perspectives," International Review on Public and Nonprofit Marketing, Springer;International Association of Public and Non-Profit Marketing, vol. 19(2), pages 391-412, June.

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