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...

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...