The aim of this empirical study was to explore the extent and the determinants of management accounting practices' (MAPs) adoption in UK universities. In this vein, the current study serves as a 'stock-take', first reference study for future studies investigating the effects and impact of HE funding changes on accounting systems and practices in…

This paper explores the notion of a "threshold concept" and discusses its possible implications for higher education research and practice. Using the case of introductory accounting as an illustration, it is argued that the idea of a threshold concept provides an emerging theoretical framework for a "re-view" of educational…

Discussion of fiscal management in the reformed higher education systems of Eastern/Central Europe begins with analysis of reform attempts in two British universities and relates them to Eastern and Central European issues. It is argued that institutions must adopt a holistic approach to managing change and for addressing various staff, structure,…

This report is designed to assist newly independent colleges in the United Kingdom to examine expenditures objectively and critically in order to promote the most effective use of all funds and resources. Chapter 1 looks at: the rationale for cost reduction; the importance of scanning the operating environment as part of developing an overall…