Purpose-The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions' (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints. Design/methodology/approach-The authors adopt a modified version of Coy and Dixon's (2004) public accountability index, referred to in this paper as a public accountability and transparency index (PATI), to measure the extent of voluntary disclosures in 130 UK HEIs' annual reports. Informed by a multi-theoretical framework drawn from public accountability, legitimacy, resource dependence and stakeholder perspectives, the authors propose that the characteristics of governing and executive structures in UK universities influence the extent of their voluntary disclosures. Findings-The authors find a large degree of variability in the level of voluntary disclosures by universities and an overall relatively low level of PATI (44 per cent), particularly with regards to the disclosure of teaching/research outcomes. The authors also find that audit committee quality, governing board diversity, governor independence and the presence of a governance committee are associated with the level of disclosure. Finally, the authors find that the interaction between executive team characteristics and governance variables enhances the level of voluntary disclosures, thereby providing support for the continued relevance of a "shared" leadership in the HEIs' sector towards enhancing accountability and transparency in HEIs. Research limitations/implications-In spite of significant funding cuts, regulatory reforms and competitive challenges, the level of voluntary disclosure by UK HEIs remains low. Whilst the role of selected governance mechanisms and "shared leadership" in improving disclosure, is asserted, the varying level and selective basis of the disclosures across the surveyed HEIs suggest that the public accountability motive is weaker relative to the other motives underpinned by stakeholder, legitimacy and resource dependence perspectives. Originality/value-This is the first study which explores the association between HEI governance structures, managerial characteristics and the level of disclosure in UK HEIs.

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A shift in emphasis from teaching to learning in the UK higher education sector has resulted in universities considering more efficient learning and teaching strategies. This has included embracing and adopting new technologies, such as the Internet, as an aid to more effective learning and teaching for the student and the teacher. This strategy has not yet been pedagogically proven, however, it is one that many higher education institutions are currently pursuing, or are seriously considering. This article considers the effectiveness of Web-based learning and teaching on a second year unit of a BA (Hons) Accounting degree, and appraises whether it could provide the appropriate medium to create an efficient and robust learning environment for accounting students. The study was implemented as a result of a successful collaborative bid to the university’s Learning and Teaching Development Fund, which consisted of staff from Academic Services and the School. Changes in the learning styles (Honey and Mumford, 1992) of students were evaluated and it is suggested that an integrated virtual learning environment, as discussed in this article, could engender a move to more autonomous learning by students.

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This paper illustrates the progress from the application of a performance measurement system to that of a performance management system within a registered charity operating in the United Kingdom Third Sector. The organization is a housing association and its service users are socially excluded members of society. The balanced scorecard (BSC) was chosen as a catalyst for improving the performance management system between 2004 and 2006. A case study analysis using semi-structured interviews and secondary data sources over a four-year period provides empirical insight into an evolving performance management culture. This research reveals that culture as well as trust and capability building are inextricably linked and govern organizational performance. These elements are also bounded by the ‘steering media’ of the Big Society philosophy currently being rolled out across UK public services which is affecting the general lifeworld of this sector