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...

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...

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...

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...