Table S1: Number of Papers by Journal and Time Period

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Table S1: Number of papers by journal and time period

First Journal publication Number of papers in time periods 1995– 1980–1984 1985–1989 1990–1994 1999 2000–2004 2005–2009 2010-2014 Total Account Audit Account J 1988 - 0 0 2 1 2 9 14 Account Bus Res 1970 1 0 1 0 0 0 1 3 Account Financ 1960 0 1 0 0 0 0 3 4 Account Forum 1977 0 0 0 0 2 1 1 4 Account Hist 1996 - - - 0 0 0 1 1 Account Horiz 1987 - 1 0 1 0 0 1 3 Account Org Soc 1976 2 1 1 0 1 0 1 6 Account Perspect 2002 - - - - 1 1 1 3 Adm Public Manag Rev 2003 - - - - 0 0 1 1 Am Rev Public Adm 1967 0 0 0 0 1 0 0 1 Aust Account Rev 1991 - - 0 0 1 0 3 4 Aust J Public Adm 1937 0 0 0 0 1 0 2 3 Br Account Rev 1969 0 0 3 1 3 1 0 8 Crit Perspect Account 1990 - - 1 0 15 2 5 23 Eur Account Rev 1992 - - 0 0 0 1 1 2 Financ Account Manag 1985 - 8 14 5 8 3 4 42 High Educ 1972 7 4 4 1 0 5 3 24 High Educ Q 1947 0 0 0 0 3 2 1 6 Int J Public Adm 1979 0 0 0 1 0 0 2 3 Int J Public Sect Manag 1988 - 0 0 2 0 1 1 4 Int Rev Adm Sci 1957 0 0 0 0 0 1 0 1 J Appl Account Res 1991 - - 0 0 1 0 0 1 J Account Econ 1979 0 0 1 0 0 0 0 1 J Account Organ Chang 2005 - - - - 0 0 3 3 J Account Public Policy 1982 0 0 0 0 2 0 1 3 J High Educ 1930 6 0 0 0 1 0 0 7 First Journal publication Number of papers in time periods 1995– 1980–1984 1985–1989 1990–1994 1999 2000–2004 2005–2009 2010-2014 Total J Int Account Audit Tax 1992 - - 1 1 0 0 0 2 J Manag Account Res 1989 - 0 0 0 0 1 0 1 J Public Adm Res Theory 1991 - - 0 0 0 0 1 1 J Public Budg Account 1989 - 0 0 1 3 4 4 12 Financ Manag Manag Account Res 1990 - - 0 0 1 1 2 4 Public Adm 1923 0 0 0 0 0 1 2 3 Public Adm Rev 1940 0 0 0 0 0 0 3 3 Public Manag Rev 1999 - - - 0 2 1 4 7 Public Money Manag 1981 0 1 3 4 1 0 3 12 Public Product Manag 1975 0 0 0 2 0 0 0 2 Rev Res Gov Nonprofit 1985 - 3 0 0 1 0 0 4 Account Stud High Educ 1976 0 1 2 0 0 2 5 10 Total 16 20 31 21 49 30 69 236 % 6,8% 8,5% 13,1% 8,9% 20,8% 12,7% 29,2% 100,0% Notes: The table reports the number of papers by academic journal over the time periods. No papers on PSAR within the HE sector were found in Abacus, Account Educ: Int J, Account Eur, Account Hist J, Account Hist Rev, Account Public Interest, Account Res J, Account Rev, Adm Soc, Adv Account, Adv Manag Account, Asia-Pac J Account Econ, Behav Res Account, Contemp Account Res, Gov, Inf Org, Int J Account, Int J Account Audit Perform Eval, Int J Account Inf Syst, Int J Econ Account, Int J Manag Financ Account, Int J Public Sect Perform Manag, Int Public Manag J, Int Public Manag Rev, Int Rev Public Adm, Issues Account Educ, J Account Audit Financ, J Account Educ, J Account Lit, J Account Res, J Bus Financ Account, J Contemp Account Econ, J Financ Quant Anal, J Int Account Res, J Int Financ Manag Account, J Public Econ, J Public Policy, Public Adm Dev, Public Adm Q, Res Account Regul, Rev Account Financ, Rev Account Stud, Rev Quant Financ Account, Soc Environ Account J as well as Soc Policy Adm. Cells with a dash (–) indicate that the journal had not yet been published in the respective time period. Table S2: Journal papers classified by journal and theoretical paradigm

Journal Number of papers in theoretical paradigms Radial/alternativ Functionalist Interpretive No theory Total e Account Audit Account J 1 0 9 4 14 Account Bus Res 0 0 0 3 3 Account Financ 0 0 0 4 4 Account Forum 1 0 1 2 4 Account Hist 0 0 1 0 1 Account Horiz 1 0 0 2 3 Account Org Soc 2 1 1 2 6 Account Perspect 0 1 0 2 3 Adm Public Manag Rev 0 0 0 1 1 Am Rev Public Adm 0 0 0 1 1 Aust Account Rev 1 1 1 1 4 Aust J Public Adm 1 0 0 2 3 Br Account Rev 1 0 2 5 8 Crit Perspect Account 4 1 11 7 23 Eur Account Rev 0 0 1 1 2 Financ Account Manag 8 3 5 26 42 High Educ 7 0 2 15 24 High Educ Q 2 0 1 3 6 Int J Public Adm 0 1 0 2 3 Int J Public Sect Manag 2 0 0 2 4 Int Rev Adm Sci 0 0 1 0 1 J Appl Account Res 0 0 0 1 1 J Account Econ 1 0 0 0 1 J Account Organ Chang 1 1 0 1 3 J Account Public Policy 2 0 0 1 3 J High Educ 3 0 0 4 7 J Int Account Audit Tax 0 2 0 0 2 J Manag Account Res 1 0 0 0 1 J Public Adm Res Theory 0 0 0 1 1 J Public Budg Account Financ Manag 2 0 1 9 12 Manag Account Res 1 2 1 0 4 Public Adm 2 0 0 1 3 Public Adm Rev 0 0 1 2 3 Public Manag Rev 1 0 2 4 7 Public Money Manag 3 0 1 8 12 Public Product Manag Rev 0 0 1 1 2 Res Gov Nonprofit Account 2 1 0 1 4 Stud High Educ 2 1 3 4 10 Total 52 15 46 123 236 % 22,03% 6,36% 19,49% 52,12% 100,00% Table S3: Journal papers classified by research location and theoretical paradigm

Country Number of papers in research locations

Functionalist Interpretive Radial/alternative No theory Total %

Europe 22 8 25 55 110 46,6% UK 16 3 10 46 75 31,8%

Scandinavia 2 3 4 1 10 4,2%

Continental 4 2 11 8 25 10,6%

North America 11 4 3 32 50 21,2%

US 11 2 3 26 42 17,8% Canada 0 2 0 6 8 3,4% Australia/New 10 3 9 12 34 14,4% Zealand Asia 2 0 1 5 8 3,4% South Africa 0 0 1 0 1 0,4%

International 2 0 3 9 14 5,9%

No country 6 0 3 10 19 8,1% Total 53 15 45 123 236 100,0% % 22,5% 6,4% 19,1% 52,1% 100,0%

Appendix: Papers included in the literature review (clusters in parentheses)

Ackroyd P, Ackroyd S (1999) Problems of university governance in Britain. Is more accountability the solution? Int J Public Sect Manag 12:171-185. (Cluster 8) Adcroft A, Teckman J, Willis R (2010) Is higher education in the UK becoming more competitive? Int J Public Sect Manag 23:578-588. (Cluster 3) Adcroft A, Willis R (2005) The (un)intended outcome of public sector performance measurement. Int J Public Sect Manag 18:386-400. (Cluster 8) Agasisti T, Arnaboldi M, Azzone G (2008) Strategic management accounting in universities: the Italian experience. High Educ 55:1-15. (Cluster 6) Agasisti T, Bonomi F (2014) Benchmarking universities’ efficiency indicators in the presence of internal heterogeneity. Stud High Educ 39:1237-1255. (Cluster 8) Ahn T, Arnold V, Charnes A, Cooper WW (1989) DEA and ratio efficiency analyses for public institutions of higher learning in Texas. Res Gov Nonprofit Account 5:165-185. (Cluster 8) Al-Ebraheem HA, Stevens RP (1980) Organization, Management and Academic Problems in the Arab University: The Kuwait University Experience. High Educ 9:203-218. (Cluster 1) Andrews R, Boyne GA (2014) Task complexity, organization size, and administrative intensity: The case of UK universities. Publ Admin 92:656-672. (Cluster 10) Angluin D, Scapens RW (2000) Transparency, accounting knowledge and perceived fairness in UK universities' resource allocation: results from a survey of accounting and finance. Br Account Rev 32:1-42. (Cluster 2) Arena M, Arnaboldi M, Azzone G, Carlucci P (2009) Developing a Performance Measurement System for University Central Administrative Services. High Educ Q 63:237-263. (Cluster 5) Arnaboldi M, Azzone G (2004) Benchmarking university activities: An Italian case study. Financ Account Manag 20:205-220. (Cluster 12) Arnaboldi M, Azzone G (2010) Constructing performance measurement in the public sector. Crit Perspect Account 21:266-282. (Cluster 5) Arnott S (1992) Growing universities: How bad is big? Public Money Manag 12:53-59. (Cluster 8) Ball R, Halwachi J (1987) Performance indicators in higher education. High Educ 16:393-405. (Cluster 8) Banks W, Fisher J, Nelson M (1997) University Accountability in England, Wales, and Northern Ireland: 1992- 1994. J Int Account Audit Tax 6:211-226. (Cluster 1) Banks W, Nelson M (1994) Financial Disclosures by Ontario Universities: 1988-1993. J Int Account Audit Tax 3:287-305. (Cluster 1) Bean JP, Kuh GD (1984) A Typology of Planning Problems. J High Educ 55:35-55. (Cluster 8) Beattie V, Goodacre A (2012) Publication records of accounting and finance faculty promoted to professor: evidence from the UK. Account Bus Res 42:197-231. (Cluster 8) Berdahl R (1990) Academic Freedom, Autonomy and Accountability in British Universities. Stud High Educ 15:169-180. (Cluster 8) Berry RM (2004) Affirmative action in higher education: Costs, benefits, and implementation. J Publ Budget Account Financ Manag 16:257-276. (Cluster 6) Beverungen A, Hoedemaekers C, Veldman J (2014) Charity and finance in the university. Crit Perspect Account 25:58-66. (Cluster 1) Bleau BL (1981) Planning Models in Higher Education: Historical Review and Survey of Currently Available Models. High Educ 10:153-168. (Cluster 2) Bogt HJt, Scapens RW (2012) Performance Management in Universities: Effects of the Transition to More Quantitative Measurement Systems. Eur Account Rev 21:451-497. (Cluster 5) Boitier M, Rivière A (2013) Are French universities under control? Public Money Manag 32:105-110. (Cluster 5) Boitier M, Rivière A (2013) Freedom and responsibility for French universities: from global steering to local management. Account Audit Account J 26:616-649. (Cluster 6) Boland jr RJ, Pondy LR (1983) Accounting in organizations: a union of natural and rational perspectives. Account Org Soc 8:223-234. (Cluster 3) Bourn M (1993) Economies of scale and the locus of expansion in universities in the UK. Public Money Manag 13:39-48. (Cluster 8) Bourn M (1994) Meeting the indirect costs of support services in universities: Top-slicing, charging-out, taxes, trading, and devolution. Financ Account Manag 10:323-338. (Cluster 10) Bourn M, Ezzamel M (1987) Budgetary devolution in the national health service and universities in the United Kingdom. Financ Account Manag 3:29-45. (Cluster 2) Boyce G (2002) Now and then: Revolutions in Higher Learning. Crit Perspect Account 13:575-601. (Cluster 11) Boyd WL (1982) Zero-Base Budgeting: The Texas Experience. J High Educ 53:429-438. (Cluster 9) Brinn T, Jones MJ, Pendlebury M (2001) The impact of research assessment exercises on UK accounting and finance faculty. Br Account Rev 33:333-355. (Cluster 8) Broad M, Crowther D (2001) Activity based costing in universities - An inappropriate technique? J Appl Account Res 6:55-89. (Cluster 10) Broadbent J, Gallop C, Laughlin R (2010) Analysing societal regulatory control systems with specific reference to higher education in England. Account Audit Account J 23:506-531. (Cluster 7) Broadbent J, Laughlin R, Alwani-Starr G (2010) Steering for Sustainability. Higher Education in England. Publ Manag Rev 12:461-473. (Cluster 6) Brown R, Brignall S (2007) Reflections on the use of a dual-methodology research design to evaluate accounting and management practice in UK university central administrative services. Manag Account Res 18:32- 48. (Cluster 10) Buckland R (2004) Universities and Industry: Does the Lambert Code of Governance Meet the Requirements of Good Governance? High Educ Q 58:243-257. (Cluster 1) Cameron J, Guthrie J (1993) External annual reporting by an Australian university: Changing patterns. Financ Account Manag 9:1-15. (Cluster 8) Cameron KS (1984) Organizational Adaptation and Higher Education. J High Educ 55:122-144. (Cluster 3) Carnegie GD, Tuck J (2010) Understanding the ABC of University Governance. Aust J Public Adm 69:431-441. (Cluster 1) Caruana A, Ramaseshan B, Ewing MT (1998) Do universities that are more market orientated perform better? Int J Public Sect Manag 11:55-70. (Cluster 3) Cave M, Hanney S, Henkel M (1995) Performance measurement in higher education—revisited. Public Money Manag 15:17-23. (Cluster 8) Cave M, Kogan M, Hanney S (1989) Performance measurement in higher education. Public Money Manag 9:11- 16. (Cluster 8) Chan KC, Chang C-H, Tong JY, Zhang F (2012) An analysis of the accounting and finance research productivity in Australia and New Zealand in 1991–2010. Account Finance 52:249-265. (Cluster 8) Chan Y-CL (2007) St.Thomas University: Which Balanced Scorecard to Use? Account Perspect 6:399-414. (Cluster 8) Chan Y-CL, Richardson AW (2012) Board Governance in Canadian Universities. Account Perspect 11:31-55. (Cluster 1) Chase BW, Coffman EN (1994) Choice of accounting method by not-for-profit institutions. Accounting for investments by colleges and universities. J Account Econ 18:233-243. (Cluster 9) Christensen M (2004) Accounting by words not numbers: the handmaiden of power in the academy. Crit Perspect Account 15:485-512. (Cluster 6) Christensen T (2011) University governance reforms: potential problems of more autonomy? High Educ 62:503- 517. (Cluster 11) Christiaens J, De Wielemaker E (2003) Financial accounting reform in Flemish universities: An empirical study of the implementation. Financ Account Manag 19:185-204. (Cluster 8) Christopher J (2012) Tension between the corporate and collegial cultures of Australian public universities: The current status. Crit Perspect Account 23:556-571. (Cluster 7) Christopher J (2014) Australian public universities: are they practising a corporate approach to governance? Stud High Educ 39:560-573. (Cluster 7) Chung TKJ, Harrison GL, Reeve RC (2009) Interdependencies in Organization Design: A Test in Universities. J Manag Account Res 21:55-73. (Cluster 3) Churchman D (2002) Voices of the academy: Academics' responses to the corporatizing of academia. Crit Perspect Account 13:643-656. (Cluster 2) Cogan R (1980) The Design of Budgeting Processes for State-funded Higher Education Organizations. J High Educ 51:556-565. (Cluster 3) Colville I, Tomkins C (1994) Administrators as managers of change at the Karolinska Institute. Financ Account Manag 10:355-368. (Cluster 3) Cooper S, Parkes C, Blewitt J (2014) Can accreditation help a leopard change its spots? Social accountability and stakeholder engagement in business schools. Account Audit Account J 27:234-258. (Cluster 7) Cosenz F (2014) A Dynamic Viewpoint to Design Performance Management Systems in Academic Institutions: Theory and Practice. Int J Public Adm 37:955-969. (Cluster 8) Covaleski MA, Dirsmith MW (1988) The use of budgetary symbols in the political arena: An historically informed field study. Account Org Soc 13:1-24. (Cluster 9) Coy D, Dixon K (2004) The public accountability index: crafting a parametric disclosure index for annual reports. Br Account Rev 36:79-106. (Cluster 1) Coy D, Dixon K, Buchanan J, Tower G (1997) Recipients of public sector annual reports: Theory and an empirical study compared. Br Account Rev 29:103-127. (Cluster 3) Coy D, Fischer ML, Gordon T (2001) Public accountability: A new paradigm for college and university annual reports. Crit Perspect Account 12:1-31. (Cluster 1) Coy D, Pratt M (1998) An insight into accountability and politics in universities: a case study. Account Audit Account J 11:540-561. (Cluster 1) Coy D, Tower G, Dixon K (1994) Public sector reform in New Zealand: The progress of tertiary education annual reports, 1990-1992. Financ Account Manag 10:253-261. (Cluster 1) Craig RJ, Amernic JH, Tourish D (2014) Perverse Audit Culture and Accountability of the Modern Public University. Financ Account Manag 30:1-24. (Cluster 8) Cropper P, Cook R (2000) Developments: Activity-Based Costing in Universities—Five Years On. Public Money Manag 20:61-68. (Cluster 10) Cugini A, Michelon G, Pilonato S (2011) Performance measurement in academic departments: the strategy map approach. Public Money Manag 31:271-278. (Cluster 5) Cutt J, Trotter L, Lee CE (1993) Performance measurement and accountability in Canadian universities: Making a start in the area of teaching. Financ Account Manag 9:255-266. (Cluster 1) Czarniawska B, Mazza C (2013) Consulting University: A Reflection from Inside. Financ Account Manag 29:124-139. (Cluster 8) Darling AL, England MD, Lang DW, Lopers-Sweetman R (1989) Autonomy and control: a university funding formula as an instrument of public policy. High Educ 18:559-583. (Cluster 2) Davies A, Thomas R (2002) Managerialism and accountability in higher education: The gendered nature of restructuring and the costs to academic service. Crit Perspect Account 13:179-193. (Cluster 7) De Boer HF, Enders J, Leisyte L (2007) Public sector reform in Dutch higher education: The organizational transformation of the university. Publ Admin 85:27-46. (Cluster 1) Dearlove J (2002) A Continuing Role For Academics:The Governance of UK Universities in the Post-Dearing Era. High Educ Q 56:257-275. (Cluster 8) Deem R (2004) The knowledge worker, the manager-academic and the contemporary UK university: New and old forms of public management? Financ Account Manag 20:107-128. (Cluster 1) Dill DD (1999) Academic accountability and university adaptation: The architecture of an academic learning organization. High Educ 38:127-154. (Cluster 7) Dillard JF (2002) Dialectical possibilities of thwarted responsibilities. Crit Perspect Account 13:621-641. (Cluster 6) Dixon K, Coy D (2007) University governance: Governing bodies as providers and users of annual reports. High Educ 54:267-291. (Cluster 3) Dixon K, Coy D, Tower G (1991) External reporting by New Zealand universities 1985-1989: Improving accountability. Financ Account Manag 7:159-178. (Cluster 4) Dobbins M, Leisyte L (2014) Analysing the Transformation of Higher Education Governance in Bulgaria and Lithuania. Publ Manag Rev 16:987-1010. (Cluster 1) Duff A, Monk EA (2006) Attitudes of new appointees to accounting and finance departments in the higher education sector. Br Account Rev 38:193-220. (Cluster 10) Dumont RG (1980) Performance Funding and Power Relations in Higher Education. J High Educ 51:400-423. (Cluster 8) Edgar F, Geare A (2010) Characteristics of High- and Low-performing University Departments as Assessed by the New Zealand Performance Based Research Funding (PBRF) Exercise. Aust Account Rev 20:55-63. (Cluster 5) Egan M (2014) Making water count: water accountability change within an Australian university. Account Audit Account J 27:259-282. (Cluster 1) Enders J, de Boer H, Weyer E (2013) Regulatory autonomy and performance: the reform of higher education revisited. High Educ 65:5-23. (Cluster 1) Engstrom J (2003) Accounting for contributions: a proposal to narrow differences between FASB and GASB requirements. J Publ Budget Account Financ Manag 15:41-65. (Cluster 8) Engstrom JH, Esmond-Kiger C (1997) Different Formats, Same User Needs: A Comparison of the FASB and GASB College and University Financial Reporting Models. Account Horiz 11:16-34. (Cluster 9) Ezzamel M, Bourn M (1990) The roles of accounting information systems in an oganization experiencing financial crisis. Account Org Soc 15:399-424. (Cluster 7) Fischer M (1997) Two accounting standard setters: One industry. J Publ Budget Account Financ Manag 9:251- 284. (Cluster 8) Fischer M, Gordon T, Myers Kraut M, Malone D (2002) Reporting cash flows: An investigation of college and university compliance with SFAS No. 117. J Publ Budget Account Financ Manag 14:331-359. (Cluster 4) Fischer M, Marsh T (2012) Two accounting standard setters: Divergence continues for nonprofit organizations. J Publ Budget Account Financ Manag 24:429-465. (Cluster 8) Fischer M, Marsh T, Hunt GL, Hora BA, Montondon L (2013) Public university OPEB Burden: Recognition, Funding and Future Obligations. J Publ Budget Account Financ Manag 25:91-112. (Cluster 8) Fischer ML, Gordon TP, Greenlee J, Keating EK (2004) Measuring operations: An analysis of US private colleges and universities' financial statements. Financ Account Manag 20:129-151. (Cluster 8) Fischer ML, Gordon TP, Kraut MA (2010) Meeting user information needs: The impact of major changes in FASB and GASB standards on financial reporting by colleges and universities. J Account Publ Pol 29:374-399. (Cluster 8) Fischer ML, Johnson LE, Elder RJ (2004) The demand for auditor specialization and its effect on private college and university audit fees. Res Gov Nonprofit Account 11:117-133. (Cluster 9) Fischer ML, Montondon L (2005) Qualifications, diversity and workplace practices: An investigation of higher education internal audit departments. J Publ Budget Account Financ Manag 17:488-521. (Cluster 9) Foster MJ (1983) Portfolio analysis in the planning of higher education. High Educ 12:389-397. (Cluster 8) Frolich N (2011) Multi-layered accountability. Performance-based funding of universities. Publ Admin 89:840- 859. (Cluster 1) Ganesh SR (1980) Performanc of Management Education Institutions: An Indian Sampler. High Educ 9:239- 253. (Cluster 8) Geddes A (1990) The quest for institutional autonomy in the Dutch higher education sector. High Educ 20:1-10. (Cluster 1) Gee KP (1988) A Financial Planning Model for a British University. Financ Account Manag 4:129-146. (Cluster 8) Glass CJ, Hyndman NS, McKillop DG (1996) UK universities: A time-series study of economies of scale and scope in the context of the research assessment exercises. Public Money Manag 16:59-64. (Cluster 8) Goddard A, Ooi K (1998) Activity-Based Costing and Central Overhead Cost Allocation in Universities: A Case Study. Public Money Manag 18:31-38. (Cluster 10) Godemann J, Bebbington J, Herzig C, Moon J (2014) Higher education and sustainable development. Exploring possibilities for organisational change. Account Audit Account J 27:218-233. (Cluster 11) Gordon G, Fischer M (2014) Public University Presidential Compensation: Performance, Cost Effieciency and Spending Choices. J Publ Budget Account Financ Manag 26:557-584. (Cluster 9) Gordon T, Fischer ML, Malone D, Tower G (2002) A comparative empirical examination of extent of disclosure by private and public colleges and universities in the United States. J Account Publ Pol 21:235-275. (Cluster 4) Gordon TP, Fischer ML (2008) Communicating performance: The extent and effectiveness of performance reporting by U.S. colleges and universities. J Publ Budget Account Financ Manag 20:217-255. (Cluster 8) Gray R, Guthrie J, Parker L (2002) Rites of passage and the self-immolation of academic accounting labour: an essay exploring exclusivity versus mutuality in accounting scholarship. Account Forum 26:1-30. (Cluster 8) Gray R, Haslam J (1990) External reporting by UK universities: An exploratory study of accounting change. Financ Account Manag 6:51-72. (Cluster 4) Groot T (1999) Budgetary reforms in the non-profit sector: A comparative analysis of experiences in health care and higher education in the Netherlands. Financ Account Manag 15:353-487. (Cluster 12) Groves REV, Pendlebury MW, Stiles DR (1997) A Critical Appreciation of the Uses for Strategic Management Thinking, Systems and Techniques in British Universities. Financ Account Manag 13:293-312. (Cluster 8) Guthrie J, Neumann R (2007) Economic and non-financial performance indicators in universities. The establishment of a performance-driven system for Australian higher education. Publ Manag Rev 9:231- 252. (Cluster 2) Habersam M, Piber M, Skoog M (2013) Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices. Crit Perspect Account 24:319-337. (Cluster 1) Hamlin A (1994) Regulation, rent seeking and reform in higher education. Financ Account Manag 10:291-304. (Cluster 3) Hardy C (1991) Pluralism, power and collegiality in universities. Financ Account Manag 7:127-142. (Cluster 1) Harley S (2000) Accountants divided: Research selectivity and academic accounting labour in UK universities. Crit Perspect Account 11:549-582. (Cluster 6) Heald D, Geaughan N (1994) Formula funding of UK higher education: Rationales, design and probable consequences. Financ Account Manag 10:267-289. (Cluster 2) Heaney R, Evans T, Macauley P, Pearson M (2013) The impact of Australian higher education policy changes on the production of PhDs in the field of accounting and finance. Account Finance 53:691-710. (Cluster 2) Henke EO, Conway Jr. LG (1989) A recommended reporting format for college and university financial statements. Account Horiz 3:49-65. (Cluster 8) Hicks S (2010) Analysis of the cash flow of United Kingdom universities. Public Money Manag 30:251-256. (Cluster 8) Hoecht A (2006) Quality assurance in UK higher education: Issues of trust, control, professional autonomy and accountability. High Educ 51:541-563. (Cluster 7) Holland K (1991) Recruitment by accounting departments in the higer education sector: An analysis of recent appointees. Br Account Rev 23:49-66. (Cluster 10) Holloway DA (2004) Strategic planning and Habermasian informed discourse: reality or rhetoric. Crit Perspect Account 15:469-483. (Cluster 6) Hughes C, Sohler C (1992) Can performance management work in Australian Universities? High Educ 24:41- 56. (Cluster 5) Humphrey C, Moizer P, Owen D (1995) Questioning the value of the research selectivity process in British university accounting. Account Audit Account J 8:141-164. (Cluster 8) Hutaibat K, Alberti-Alhtaybat Lv, Al-Htaybat K (2011) Strategic management accounting and the strategising mindset in an English higher education institutional context. J Account Organ Chang 7:358-390. (Cluster 7) Jacobsen CB, Andersen LB (2014) Performance Management in the Public Sector: Does It Decrease or Increase Innovation and Performance? Int J Public Adm 37:1011-1023. (Cluster 5) Jarzabkowski P (2002) Centralised or Decentralised? Strategic Implications of Resource Allocation Models. High Educ Q 56:5-32. (Cluster 3) Jones CS (1986) Universities, on becoming what they are not. Financ Account Manag 2:107-119. (Cluster 8) Jones CS (1991) Power, politics and the Jarratt proposals for accounting in British universities. Financ Account Manag 7:143-158. (Cluster 8) Jones CS (1994) Changes in organisational structures and procedures for resource planning in three British universities: 1985-92. Financ Account Manag 10:237-251. (Cluster 10) Jones MJ (1992) Accounting Revolution at Oxford in 1882. The Case of a Governmental 'Deus ex Machina'. Account Bus Res 22:125-132. (Cluster 8) Jones MJ (1994) Accounting change, communitarianism and etatism: The university, and colleges, of Oxford 1800-1923. Crit Perspect Account 5:109-132. (Cluster 7) Juniper J (2002) Universities and collaboration within complex, uncertain knowledge-based economies. Crit Perspect Account 13:747-778. (Cluster 3) Kallio K-M, Kallio TJ (2014) Management-by-results and performance measurement in universities – implications for work motivation. Stud High Educ 39:574-589. (Cluster 3) Kearns KP (1998) Institutional Accountability in Higher Education. A Strategic Approach. Public Product Manag Rev 22:140-156. (Cluster 6) Kelly NH, Shaw RN (1987) Strategic planning by academic institutions - following the corporate path? High Educ 16:319-336. (Cluster 3) Knothe S, Lachmann M (2012) Development of Business Schools into Performance-Driven International Institutions – an Empirical Survey in Germany. Adm Public Manag Rev 18:53-72. (Cluster 8) Kolsaker A (2008) Academic professionalism in the managerialist era: a study of English universities. Stud High Educ 33:513-525. (Cluster 7) Kotler P, Murphy PE (1981) Strategic Planning for Higher Education. J High Educ 52:470-489. (Cluster 8) Krücken G (2014) Higher education reforms and unintended consequences: a research agenda. Stud High Educ 39:1439-1450. (Cluster 1) Lange Pd, O'Connell B, Mathews MR, Sangstar A (2010) The ERA: A Brave New World of Accountability for Australian University Accounting Schools. Aust Account Rev 20:24-37. (Cluster 1) Länsiluoto A, Järvenpää M, Krumwiede K (2013) Conflicting interests but filtered key targets: Stakeholder and resource-dependency analyses at a University of Applied Sciences. Manag Account Res 24:228-245. (Cluster 5) Lawrence S, Sharma U (2002) Commodification of education and academic labour - Using the balanced scorecard in a university setting. Crit Perspect Account 13:661-677. (Cluster 5) Lee RA, Piper JA (1988) Organisational control, differing perspectives: The management of universities. Financ Account Manag 4:113-128. (Cluster 1) Leitner K-H, Prikoszovits J, Schaffhauser-Linzatti M, Stowasser R, Wagner K (2007) The impact of size and specialisation on universities’ department performance: A DEA analysis applied to Austrian universities. High Educ 53:517-538. (Cluster 8) Lepori B, Usher J, Montauti M (2013) Budgetary allocation and organizational characteristics of higher education institutions: a review of existing studies and a framework for future research. High Educ 65:59-78. (Cluster 11) Lewin C (2013) Results sky high: “DAMN”ing marking forever. Account Audit Account J 26:500-507. (Cluster 2) Lewis B, Pendlebury M (2002) Surplus or deficit - who cares? Cross-subsidy in colleges of higher education. Financ Account Manag 18:25-38. (Cluster 10) Lewis BR, Stiles D (2004) How invisible are the emperor's new clothes? Transparent costing, crosssubsidization and costing myopia in higher education. Publ Manag Rev 6:453-472. (Cluster 8) Lewis JM (2014) Individual and Institutional Accountability: The Case of Research Assessment. Aust J Public Adm 73:408-416. (Cluster 1) Lindsay A (1981) Assessing institutional performance in higher education: A managerial perspective. High Educ 10:687-706. (Cluster 8) Lomax VW, Wilson ER (1986) Predicting failure of private colleges: Financial and nonfinancial determinants. Res Gov Nonprofit Account 2:213-232. (Cluster 9) Lysons A (1990) Dimensions and domains of organisational effectiveness in Australian higher education. High Educ 20:287-300. (Cluster 2) Maassen PAM, Potman HP (1990) Strategic decision making in higher education. An analysis of the new planning system in Dutch higher education. High Educ 20:393-410. (Cluster 6) Mackintosh M, Jarvis R, Heery E (1994) On managing hybrids: Some dilemmas in higher education management. Financ Account Manag 10:339-353. (Cluster 1) Madonna S, Maran L, Cestari G (2014) The 1771 and 1824 reforms of the University of Ferrara: A Foucauldian analysis of papal interests. Account Hist 19:507-532. (Cluster 1) Mellet H (2002) The consequences and causes of resource accounting. Crit Perspect Account 13:231-254. (Cluster 8) Mellet H, Peel MJ, Karbhari Y (2007) Audit fee determinants in the UK university sector. Financ Account Manag 23:155-188. (Cluster 3) Melo AI, Sarrico CS, Radnor Z (2010) The influence of performance management systems on key actors in universities. The case of an English university. Publ Manag Rev 12:233-254. (Cluster 5) Menifield CE, Clay J, Lawhead C (2009) State lotteries and education: Do they really fix the education quagmire? J Publ Budget Account Financ Manag 21:42-57. (Cluster 9) Mensah YM, Lam KCK, Werner RH (2008) An approach to evaluating relative effectiveness in non-profit institutions. J Publ Budget Account Financ Manag 20:324-354. (Cluster 8) Mensah YM, Werner RH (2003) Cost efficiency and financial flexibility in institutions of higher education. J Account Publ Pol 22:293-323. (Cluster 9) Meyer LH (2007) Collegial participation in university governance: a case study of institutional change. Stud High Educ 32:225-235. 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