From Inception to Inertia – An Institutional Perspective of a Public Accountability Measure

Abstract

This paper uses neo-institutional theory to examine the rise and fall of performance indicators adopted as anelement of public accountability by Australian universities. We argue that performance indicators wereadopted as a symbolic gesture to satisfy the need for externally conferred legitimacy and to demonstrateaccountability to various stakeholders through publication in the university’s annual report. Also, becauseadoption was symbolic and universities were coerced by the Australian Federal Government, the reportingwas curtailed when the coercive pressures were relaxed or removed.

Keywords

• neo-institutional theory
• Legitimacy
• Accountability
• Performance indicators