Institutions of Higher Education: purposes and ‘performance indicators’

1988 ◽  
Vol 14 (1) ◽  
pp. 97-112 ◽  
Author(s):  
R. A. Barnett
Keyword(s):  
Higher Education ◽  
Performance Indicators ◽  
Institutions Of Higher Education ◽  
And Performance

scholarly journals Management accounting in state institutions of higher education as an element of the implementation mechanism of the sustainable development goals of Ukraine

Accounting ◽  
2021 ◽  
Vol 7 (6) ◽  
pp. 1425-1434 ◽  
Author(s):  
Svitlana Svirko ◽  
Larysa Hordiienko ◽  
Tetiana Trosteniuk ◽  
Uliana Andrusiv ◽  
Svitlana Rudnychenko ◽  
...  
Keyword(s):  
Higher Education ◽  
Sustainable Development ◽  
Performance Indicators ◽  
Sustainable Development Goals ◽  
Management Accounting ◽  
General Procedure ◽  
Cluster Formation ◽  
Institutions Of Higher Education ◽  
State Institutions ◽  
Development Goals

The aim of the article is to study the theoretical foundations and develop methodological, methodological and organizational approaches to management accounting in state institutions of higher education in Ukraine in the conditions of sustainable development goals implementation. Authors in the article suggest the distribution of activities, as well as the types of productive products of mentioned entities within them. A new concept of the planned cluster of management accounting in state institutions of higher education has been suggested for the development of budget planning. In the context of accounting cluster formation the model of coding of analytical accounts on the expenses accounts is offered, and also correlation of the last and codes of economic classification of expenses, a managerial reporting package is recommended for application. Within the control and analytical management accounting clusters of state institutions of higher education the adaptation of the general procedure of responsibility centers assessment is motivated, the composition of performance indicators is specified and the updated nomenclature of performance indicators is formed. In order to monitor the level of introduction of management accounting in the practice of state institutions of higher education, a model is formed, which is based on the calculation of an integrated indicator of the level of implementation of the latter; approbation of the developed model on the example of state institutions of higher education in Zhytomyr allowed to determine the leader who showed high results, leading the list of the latter.

scholarly journals Determinants and Performance Indicators of Higher Education Institutions in Croatia

2014 ◽  
Vol 23 (2) ◽  
pp. 233-257 ◽  
Author(s):  
Maja Ćukušić ◽  
◽  
Željko Garača ◽  
Mario Jadrić
Keyword(s):  
Higher Education ◽  
Performance Indicators ◽  
Higher Education Institutions ◽  
And Performance

scholarly journals EVALUATION OF THE EFFICIENCY OF STATE INSTITUTIONS OF HIGHER EDUCATION IN UKRAINE: THEORETICAL PRINCIPLES AND GENERAL METHODOLOGICAL APPROACHES

2021 ◽  
Vol 2 (37) ◽  
pp. 161-170
Author(s):  
W. Rudnytskyy ◽  
S. Svirko ◽  
A. Dykyi ◽  
O. Dyka ◽  
T. Trosteniuk
Keyword(s):  
Higher Education ◽  
Educational Research ◽  
Performance Indicators ◽  
Key Performance Indicators ◽  
Public Higher Education ◽  
Institutions Of Higher Education ◽  
State Institutions ◽  
Efficiency And Effectiveness ◽  
Methodological Approaches ◽  
Complex Indicators

Abstract. The purpose of the article is to study the theoretical issues of determining the effectiveness of state higher educational institutions of Ukraine and the development of theoretical and methodological principles, as well as general methodological approaches to its evaluation. To implement it, the authors formed and proposed a supplement to the thesaurus of management of the concept of «key performance indicators» (Key Efficacy Indicators, KEI), which, in the context of the object of study, is proposed to understand a set of numerical indicators of public higher education. nature, which are the central element of the system of evaluation of its activities in terms of its effectiveness and efficiency in order to achieve certain goals of the state institution of higher education. In order to form a stable basis of the evaluation methodology, a classification of key performance indicators was formed according to 16 features, according to which the corresponding groups were identified and their characteristics were given. The outline of the methodology is based on the basic classification features of key performance indicators, in particular by: types (efficiency and effectiveness), degree of importance (major and minor) and areas of coverage (educational, research, financial, contingent, infrastructure, socio-ethical); it provides for the final definition of an integrated key performance indicator through the sum of complex indicators of efficiency and effectiveness or the sum of complex indicators of educational, research, financial, socio-ethical spheres, as well as areas of contingent and infrastructure. The final formation of the methodology for assessing the effectiveness of state institutions of higher education will optimally and deeply assess the activities of these entities, which will contribute to the actual implementation of all management functions in time and space to fulfill their mission, objectives and development goals. Keywords: key performance indicators, key еfficacy indicators, effectiveness, efficiency, public higher education institutions. JEL Classification M41, I23 Formulas: 11; fig.: 0; tabl.: 1; bibl.: 25.  

scholarly journals Promoting Character At Institutions Of Higher Education And In Their Academic Units

2005 ◽  
Vol 2 (3) ◽  
Author(s):  
Harrison McCraw ◽  
Ara Volkan ◽  
Bruce Bird
Keyword(s):  
Higher Education ◽  
Financial Reporting ◽  
College Graduates ◽  
Significant Proportion ◽  
Short Version ◽  
Public Higher Education ◽  
Institutions Of Higher Education ◽  
Market Place ◽  
Institutional Expectations ◽  
And Performance

Employers are highly interested in the character traits of college graduates. They recognize that these attributes will be an important determinant in the degree of success their organizations will experience. Unfortunately, a significant proportion of students enrolled in public institutions of higher education are not prepared academically, behaviorally, or emotionally for the college experience. In addition, lack of academic integrity on campus poses its own set of problems.  Employers also realize that special ethical obligations exist for employees with financial reporting responsibilities. Accountants are required to generate accurate and timely information to stakeholders both inside and outside of the organization. Employers are keenly interested in hiring accountants who are willing to assume the responsibility for promoting integrity throughout the firm.  To compete in today’s educational market place, many institutions of higher learning focus upon beautifully manicured grounds, impressively designed and technologically advanced buildings, and learned faculty. Alternatively, do these institutions dedicate adequate resources and expend the necessary levels of energies to promote character and other desirable traits in students? Isn’t character just as important in public higher education as critical analysis or technical skills?  This article proposes the development and use of creeds by departments, colleges, and/or universities to underscore the importance of character, scholarship, and performance to students. A creed is a statement of institutional expectations, beliefs, principles, and values. It is a public pronouncement of what a department, college or university holds to be important. It is meant to inspire and encourage commitment to stated ideals and help develop appropriate attitudes across campus. Two versions of a proposed creed, a long and short version, are presented.

Performance Indicators and Accountability in Portuguese Public Universities

2018 ◽  
pp. 210-233
Author(s):  
Augusta da Conceição Santos Ferreira ◽  
Carlos Santos ◽  
Graça Maria do Carmo Azevedo ◽  
Judite Gonçalves ◽  
Jonas da Silva Oliveira
Keyword(s):  
Higher Education ◽  
Content Analysis ◽  
Quantitative Analysis ◽  
Public Sector ◽  
Performance Indicators ◽  
Public Universities ◽  
Higher Education Institutions ◽  
Least Squares Regression ◽  
The Public ◽  
And Performance

The public sector in Portugal has undergone major reforms, coercing institutions of higher education into greater transparency in accountability and performance indicators. The purpose of this chapter is to evaluate the level of disclosure of performance indicators by the Higher Education Institutions in Portuguese Public Universities, with a special emphasis on the obligatory nature and to evaluate if there are factors that influence the level of disclosure. This study was based on the content analysis of the management or activity reports of the 13 Portuguese public universities to calculate de level of disclosure, and used the quantitative analysis based on the Least-squares regression on the investigation of factors that influence the level of disclosure. According to the data obtained, it can be concluded that Portuguese Public Universities discloses performance indicators imposed by law and voluntarily, and it was verified that the level of disclosure is influenced by the variables dimension, financing from other sources of funding and the ranking of web of universities.

scholarly journals Standards and Performance Indicators in Higher Education in Romania

2013 ◽  
Vol 4 (4Bis) ◽  
Author(s):  
Roxana SARBU
Keyword(s):  
Higher Education ◽  
Performance Indicators ◽  
Bologna Process ◽  
Educational Services ◽  
Lisbon Strategy ◽  
High Quality ◽  
And Performance ◽  
Quality In Higher Education ◽  
The Bologna Process

The issue of quality in higher education has been given attention in the academic and legislative environment starting with the Bologna Process. Up to that moment, everyone considered it their duty as a professor to keep up a certain academic standard, which was in fact synonymous with a high quality of the message sent to the students in a manner assumed to be impeccable. It was normal then, as it is now, to present the latest developments in a given domain at the lecture, what you considered to be the most interesting aspects, and to assess whether you have reached your goal by the audience's reactions. It was normal to openly hold a lecture, to ask and be asked questions. However, society has evolved and certainties are needed nowadays instead of assumptions, as far as quality is concerned. The Bologna process has changed higher education not only in terms of structure, but also in terms of the place that quality assurance holds in the activity of a university. Together with the Bologna Process, the Lisbon Strategy has led to the development and consolidation of universities, with a view to instating a quality culture, to providing confidence in educational services, as well as transparency and a continuous enhancement of quality.

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