Rana, Tarek; Ahmed, Zahir Uddin; Narayan, Anil; Zheng, … - In: Journal of Accounting & Organizational Change 18 (2021) 3, pp. 461-484
Purpose: This paper aims to examine new public management (NPM) reform in New Zealand Universities (NZUs) and the process by which government policy changes generated service performance reporting (SPR), and how the SPR practices were institutionalised. It seeks to explain the underlying...