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An extract from a book manuscript highlighting the specific challenge which Greenfield posed to established thinking. Discusses how the study of education administration has been characterized by attempts to develop a theory which describes, explains and predicts administrative behaviour within the school context. Assesses the contribution of the “theory movement” and Kuhnian concepts; the movement of research towards finding a phenomological alternative to explain administrative behaviour; and the development of interpretive approaches which look towards subjects such as the humanities for a possible solution. In the light of this background discusses in depth the contribution made by T.B. Greenfield to the debate and considers the viability of an interpretive alternative.

The paper examines the perceptions of overseas' students of the service quality delivered by 10 educational institutions in Western Australia. Their expectations in relation to service quality are also measured using the SERVQUAL model. Groups of students with distinct expectations are identified and these groups are plotted on a perceptual space diagram together with the 10 institutions. This provides a useful tool for market segmentation and diagnostic work to improve service quality dimensions.

Purpose – The audit expectation gap has been the subject of research in many countries and in different forms. However, such research of the nature and dimensions of the gap has been limited, if done at all, in the developing countries of West Africa. This study assesses its existence and investigates the factors that have been influencing it.

Design/methodology/approach – Survey responses from questionnaires administered to preparers and users of audited financial statements were analysed.

Findings – Financial statements users have significantly different perceptions about assurances provided by auditors’ reports, whereas the views of company accountants are quite close to those of auditors.

Originality/value – Although the validity of the results of this for international comparison may be limited by the number of financial statements users covered and the socio-cultural characteristics of the Ghanaian business environment, it should be recognised as one of the few to investigate the existence and nature of the expectation gap in the context of a developing country in the West African subregion. It thus adds the literature and points to the need for the adoption of multidisciplinary measures by the accounting profession and financial statements users with the view to eliminating or at the least minimising its persistence and escalation among the various relevant players.