Conrath-Hargreaves, Annemarie; Wüstemann, Sonja - In: Accounting, Auditing & Accountability Journal 32 (2019) 3, pp. 782-810
Purpose: The purpose of this paper is to explore how an Higher Education Institution’s (HEI) choice of undergoing a voluntary reorganisation, motivated by its own interest of increasing its autonomy, whilst also having to satisfy the government in order to maintain the level of public...