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Operationalizing public value in higher education

the use of narratives as an alternative for performance indicators

Open access

Rechten:Alle rechten voorbehouden

Operationalizing public value in higher education

the use of narratives as an alternative for performance indicators

Open access

Rechten:Alle rechten voorbehouden

Samenvatting

More than 25!years after Moore’s first introduction of the public value concept in 995, the concept is now widely used, but its operationalization is still considered difficult. This paper presents the empirical results of a study analyzing the application of the public value concept in Higher Education Institutions, thereby focusing
on how to account for public value. The paper shows how Dutch universities of applied sciences operationalize the concept ‘public value’, and how they report on the outcome achievements. The official strategy plans and annual reports for FY2016 through FY2018 of the ten largest institutions were used. While we find that all the institutions selected aim to deliver public value, they still use performance
indicators that have a more narrow orientation, and are primarily focused on processes, outputs, and service delivery quality. However, we also observe that they use narratives to show the public value they created. In this way this paper contributes to the literature on public value accounting.

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OrganisatieHogeschool Inholland
AfdelingDomein Business, Finance & Law
LectoraatFinance en Accountancy
Gepubliceerd inJournal of Management and Governance
Jaar2021
TypeArtikel
TaalOnbekend

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