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ERIC Number: EJ973215
Record Type: Journal
Publication Date: 2012
Pages: 14
Abstractor: As Provided
Reference Count: 36
ISSN: ISSN-0309-877X
Management and Accounting in English Higher Education Influenced by Environmental and Academia-Specific Factors
von Alberti-Alhtaybat, Larissa; Al-Htaybat, Khaldoon; Hutaibat, Khaled
Journal of Further and Higher Education, v36 n3 p423-436 2012
This article originates from a longitudinal study of management and accounting practices in the English higher education sector. The processes of strategic management and strategic management accounting in several English higher education institutions were investigated, from planning to assessment, and their meaning to members of staff. The study has a qualitative character, focussing on how participants perceived the practices and methods that were applied in the institution. Several divisions within institutions were researched for this study. In the course of the research, contextual factors transpired to play an important role. This article discusses these environmental aspects in their own right, as these emerged as significant regarding management, strategic management and strategic management accounting in the higher education institution. The two factors that are given consideration are funding and market influences, and academia-specific characteristics, such as division of disciplines within an institution due to funding disagreements, and loyalty to the discipline rather than the institution. Against the backdrop of most recent developments, such as cuts in the teaching budget and increased tuition fees, the factors play an even more important role. Furthermore, the causal relationship of these two factors is explored. Finally, the impact upon strategic management and financial management is discussed. Conclusions for practice are that it would seem necessary to introduce some form of strategic management, in order to be able to respond to the changing circumstances of the higher education sector.
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Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: United Kingdom; United Kingdom (England)