Martin Broad

Accounting Education Through an Online-Supported Virtual Learning Environment.

A shift in emphasis from teaching to learning in the UK higher education sector has resulted in universities considering more efficient learning and teaching strategies. This has included embracing and adopting new technologies, such as the Internet, as an aid to more effective learning and teaching for the student and the teacher. This strategy has not yet been pedagogically proven, however, it is one that many higher education institutions are currently pursuing, or are seriously considering. This article considers the effectiveness of Web-based learning and teaching on a second year unit of a BA (Hons) Accounting degree, and appraises whether it could provide the appropriate medium to create an efficient and robust learning environment for accounting students. The study was implemented as a result of a successful collaborative bid to the university’s Learning and Teaching Development Fund, which consisted of staff from Academic Services and the School. Changes in the learning styles (Honey and Mumford, 1992) of students were evaluated and it is suggested that an integrated virtual learning environment, as discussed in this article, could engender a move to more autonomous learning by students.

Performance, Strategy and Accounting in Local Government and Higher Education in the UK

This article discusses the importance of organizational management of performance measures. The authors use a grounded theory methodology to explore the relationship between strategic planning, accounting and performance measurement systems in local government and higher education. Only by understanding how and why performance management works will it be possible to improve the delivery of our public services.

Governance structures, voluntary disclosures and public accountability: The case of UK Higher Education Institutions

Purpose - The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints. Design/methodology/approach - The authors adopt a modified version of Coy and Dixon’s (2004) public accountability index, referred to in this paper as a public accountability and transparency index (PATI), to measure the extent of voluntary disclosures in 130 UK HEIs’ annual reports. Informed by a multi-theoretical framework drawn from public accountability, legitimacy, resource dependence and stakeholder perspectives, the authors propose that the characteristics of governing and executive structures in UK universities influence the extent of their voluntary disclosures. Findings - The authors find a large degree of variability in the level of voluntary disclosures by universities and an overall relatively low level of PATI (44 per cent), particularly with regards to the disclosure of teaching/research outcomes. The authors also find that audit committee quality, governing board diversity, governor independence and the presence of a governance committee are associated with the level of disclosure. Finally, the authors find that the interaction between executive team characteristics and governance variables enhances the level of voluntary disclosures, thereby providing support for the continued relevance of a “shared” leadership in the HEIs’ sector towards enhancing accountability and transparency in HEIs. Research limitations/implications - In spite of significant funding cuts, regulatory reforms and competitive challenges, the level of voluntary disclosure by UK HEIs remains low. Whilst the role of selected governance mechanisms and “shared leadership” in improving disclosure, is asserted, the varying level and selective basis of the disclosures across the surveyed HEIs suggest that the public accountability motive is weaker relative to the other motives underpinned by stakeholder, legitimacy and resource dependence perspectives. Originality/value - This is the first study which explores the association between HEI governance structures, managerial characteristics and the level of disclosure in UK HEIs.

Changing times for charities: performance management in a third sector housing association

Abstract This paper illustrates the progress from the application of a performance measurement system to that of a performance management system within a registered charity operating in the United Kingdom Third Sector. The organization is a housing association and its service users are socially excluded members of society. The balanced scorecard (BSC) was chosen as a catalyst for improving the performance management system between 2004 and 2006. A case study analysis using semi-structured interviews and secondary data sources over a four-year period provides empirical insight into an evolving performance management culture. This research reveals that culture as well as trust and capability building are inextricably linked and govern organizational performance. These elements are also bounded by the ‘steering media’ of the Big Society philosophy currently being rolled out across UK public services which is affecting the general lifeworld of this sector.

Audit and control of the use of the Internet for learning and teaching: issues for stakeholders in higher education

The Internet is becoming more widely used by academic institutions to support the learning and teaching activities of students and academic staff. Whilst this is a very efficient mechanism, it is, arguably, important that there are adequate controls in place to ensure that the information is not libellous, defamatory, inaccurate, illegal or inappropriate. The interactivity of the Internet, the immediacy of access to its contents and the public accessibility to much of its information, however, do provide a different operating environment and therefore different audit and control issues arise. This paper discusses the roles and concerns of a range of stakeholders and suggests that the control mechanisms might be failing, or might not be adequately policed in practice. A number of examples are provided where the manner in which controls are put in place do not operate effectively, or where there may be control loops that are open‐ended. For each of the stakeholder groups that are identified, an account is given of the use to which the Internet is put and where regulation currently exists or may be desirable.

Internal performance management with UK higher education: an amorphous system?

Purpose – The purpose of this paper is to provide insights into the internal performance management of UK universities.Design/methodology/approach – Semi‐structured interviews were undertaken with numerous staff within each university, attendance at key meetings and reviews of documentation. Grounded Theory was adopted to analyse the information obtained to understand how the strategy and accounting interacted with performance systems in the universities studied.Findings – An amorphous, decoupled system was identified with poor feedback loops resulting in a lack of accountability and ownership of the system.Research limitations/implications – The research reported on the experiences of two universities through case study analysis. Further research is required to understand the extent to which the issues reported here are more widespread and the implications of such.Practical implications – The paper suggests that the challenge for policy makers/university management is to facilitate a change in the manage...

Activity based costing in universities ‐ An inappropriate technique?

The technique of ABC has been widely adopted by universities in the UK, with the assumption that the more accurate identification of costs makes them more manageable. It is the purpose of this paper to consider this question of manageability through identification and allocation in the university sector and to question this as a basis for decision making and resource allocation. The type of costing systems in place in an organisation must meet the needs of the organisation as a whole and there are a number of factors that will affect the type of costing system that is required and there are a number of costing systems that can be used. This paper considers the use of ABC within a university and whether school costing and course costing can meet the requirements of a university facing a challenging business environment where a significant amount of pressure is being exerted on the financial stability of some universities. In doing so the ability of ABC to satisfy the informational requirements of a university is called into question.