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...

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...

Such evaluations of the effectiveness and performance of the committee should be disclosed publicly as a matter of good governance and best practice. Recommendation 8: The governance-related activities (inclusive of the audit committee's activities in relation to controls, risk and value for...

Purpose: We 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: We adopt a...

Purpose – This research paper seeks to examine the important issues of performance measurement and reporting in a third sector community organisation. It aims to highlight the dysfunctional nature of funding body performance reporting criteria, which do not always align with the values and...

Purpose – Many organisations are operating in a dynamic competitive environment and experiencing increasing competition. As a result organisations in the service sector are continually seeking opportunities to remove waste and improve performance. Six sigma has been embraced by the service...