Purpose: This purpose of this study is to understand how the spread of audit culture and the related public sector reforms have affected Finnish universities’ organization principles, performance measurement (PM) criteria and ultimately their reason for being. Design/methodology/approach:...

Purpose: Employing institutional logic and institutional work as its theoretical framework, this study analyzes scholars' reactions to performance measurement systems in academia. Design/methodology/approach: Large datasets were collected over time, combining both quantitative and qualitative...

Purpose: This article studies the tensions between universities' accountability and autonomy in response to the demands of public steering mechanisms coordinating higher education institutions. Design/methodology/approach: Demonstrating the tension between accountability and autonomy, the...

Purpose: The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and...