Past Events
2011
Expert Commentary by Prof Zahirul Hoque
Budgeting for legitimacy – how budgeting systems influence University governance
Zahirul Hoque spoke at the Higher Education Strategic Management Accounting Forum 2011 on 20-21 July in Novotel Darling Harbour in Sydney. He discussed how accounting is involved in an organisation’s process of legitimation.
When a university is enlarged through series of mergers, introducing a new budgeting system borrowed from the institutional environment is often the standard response. However, this adoption can be challenged by senior academic and administrative staff.
Finding the budget system to be inconsistent with their values and expectations, staff may undermine it through patterns of under-and-over-spending.
For details, visit the Liquid Learning website
