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Article
Publication date: 8 September 2022

Judith Frei, Dorothea Greiling and Judith Schmidthuber

The purpose of this paper is to explore how Austrian public universities (APUs) respond to the challenge of maintaining academic freedom while complying with legal requirements…

2022

Abstract

Purpose

The purpose of this paper is to explore how Austrian public universities (APUs) respond to the challenge of maintaining academic freedom while complying with legal requirements and enhancing competitiveness by using Management Control Systems (MCSs). Specifically, it examines how APUs respond to the co-presence of academic, government and business logic.

Design/Methodology/Approach

The perspective of institutional logics as a theoretical lens and the framework of MCSs by Malmi and Brown (2008) serve to analyse how APUs respond to the existence of different institutional field-level logics. In-depth expert interviews from the perspective of APUs’ research management are conducted to identify the applied management control practices (MCPs) and APUs’ responses to the different institutional field-level logics.

Findings

This study identifies how academic, government and business logic are represented in field-level-specific MCPs and field-level-specific corresponding narratives. Reflecting upon APUs’ responses to the co-existence of academic and government logic, compliance or rather, selective coupling with government logic or decoupling from government logic became obvious.

Originality/value

To the best of the authors’ knowledge, this is the first study at higher education institutions representing academic, government and business logic in the applied MCPs in research management. The study reveals that APUs have developed specific responses and narratives regarding the existence of different institutional field-level logics.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

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Article
Publication date: 2 September 2019

Melanie Lubinger, Judith Frei and Dorothea Greiling

Materiality, as a content-selection principle, is an emerging trend in sustainability reporting for making sustainability reports (SRs) more relevant for stakeholders. The purpose…

660

Abstract

Purpose

Materiality, as a content-selection principle, is an emerging trend in sustainability reporting for making sustainability reports (SRs) more relevant for stakeholders. The purpose of this paper is to investigate whether materiality matters in the reporting practice of universities which have adopted the Global Reporting Initiative G4 Guidelines.

Design/methodology/approach

Strategic stakeholder theory and sociological institutionalism serve for deriving conflicting expectations about the compliance of universities with the materiality principle. In the empirical section of this paper, content analyses are conducted on the documented material aspects, followed by a correlation analysis for examining to which extent the identified material aspects are reported in the SRs.

Findings

Although universities document G4-19 stakeholder-material aspects according to different relevance levels and for internal and external stakeholder groups, the identified material aspects are not appropriately reported in the SRs. The adoption of the materiality principle is a superficial one and therefore more in line with the expectations of sociological institutionalism.

Research limitations/implications

The main limitation for this study is the small number of university SRs available. The chance to make SRs more relevant by focusing on stakeholder-material aspects is not used.

Originality/value

This paper reports the first study looking at the compliance between the documented material aspects and the content of SRs in a particular challenging organisational field, the university sector. This paper also adds to the emerging theoretical discussion about the extent universities implement materiality in SRs.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 31 no. 3
Type: Research Article
ISSN: 1096-3367

Keywords

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Article
Publication date: 14 November 2008

Anna Marie Johnson, Sarah Jent and Latisha Reynolds

The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.

4386

Abstract

Purpose

The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.

Design/methodology/approach

The paper identifies and annotates periodical articles, monographs, and audiovisual material, in the area of library instruction and information literacy.

Findings

The paper provides information about each source, discusses the characteristics of current scholarship, and describes sources that contain unique scholarly contributions and quality reproductions.

Originality/value

The information in the paper may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.

Details

Reference Services Review, vol. 36 no. 4
Type: Research Article
ISSN: 0090-7324

Keywords

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Article
Publication date: 1 February 1981

Daphne Pringle and Karin Wiseman

Librarians in all varieties of institutions, as well as public and academic libraries, are being asked for information on disease and health. We are becoming acutely aware of the…

66

Abstract

Librarians in all varieties of institutions, as well as public and academic libraries, are being asked for information on disease and health. We are becoming acutely aware of the general public's growing demand for health information. In fact, according to the American Hospital Association's “A Patient's Bill of Rights,” a hospital patient has the right to be informed in terms he or she can easily understand about his or her illness. This “Bill of Rights” reflects the general growth of the consumer movement in America today. It pervades all aspects of modern life, including the health field.

Details

Reference Services Review, vol. 9 no. 2
Type: Research Article
ISSN: 0090-7324

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