Accountability of University: Transition of Public Higher Education

Abstract

Objective: The main goal of the article is to discuss and elaborate on the basics foundations of the concept of accountability in terms of the public universities management.

Research Design & Methods: The article is of descriptive character, thus it is based on literature review and its constructive critics.

Findings: The article presents briefly the concept of entrepreneurial university to relate this idea to develop the accountability practices in higher education. Subsequently, the limitations of trends related to the development of the entrepreneurial university and accountability were discussed.

Implications & Recommendations: Higher education is increasingly becoming a business operation, in which competition plays a key role. Accountability at universities is established to implement a specific accounting and reporting system, which is a prerequisite for the existence of this accountability and responsibility. Accounting of higher education systems is a consequence of the marketization of university.

Contribution & Value Added: The article gets the scientific thoughts in order  in four main fields, namely (i) entrepreneurial university, (ii) university accountability, (iii) accounting and autonomy of universities, (iv) measures of university performance.

Keywords

accountability, university, higher education institutions (HEIs), economics of higher education

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