期刊名称:Entrepreneurial Business and Economics Review
印刷版ISSN:2353-8821
出版年度:2016
卷号:4
期号:1
页码:9-21
语种:English
出版社:Centre for Strategic and International Entrepreneurship of the Faculty of Economics and International Relations at the Cracow University of Economics.
摘要: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.
关键词:accountability, university, higher education institutions (HEIs), economics of higher education