Interdependencies of Innovation, Autonomy, and Performance Measurement in the Structure of Universities

Document Type : Research Paper

Authors

1 Assistant Professor, Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran

2 Professor, Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran

3 M.Sc student in Accounting, Alzahra University, Tehran, Iran

10.22051/jaasci.2024.45954.1821

Abstract

Purpose: Enhancing the efficiency, and effectiveness of universities stands as one of the most significant challenges in higher education in the 21st century. The globalization of education, financial resource constraints, and technological advancements underscore the necessity of evaluating the efficiency and effectiveness of universities. Our research aims to investigate the interdependencies of innovation, autonomy, and performance measurement in the structure of universities.
Method: This study adopts a descriptive-survey approach. The statistical population comprises managers of academic departments in state universities, and the data collection tool is a questionnaire. The sample was selected based on the availability of individuals in the population, resulting in 54 usable completed questionnaires.
Results: Our results indicate that the innovation strategy of services has a significant effect on structural autonomy. Structural autonomy has a significant impact on the use of performance measurement systems. Innovation and the use of performance measurement systems have an indirect relationship through structural autonomy. Emphasizing a strategic focus on innovation in universities has an indirect effect on efficiency and effectiveness through performance measurement systems and structural autonomy.
Conclusion: Universities should place a stronger emphasis on service innovation and grant greater autonomy to educational groups while fostering environments supportive of autonomy. This can create opportunities for the development of universities and enhance their efficiency and effectiveness
Contribution: Our findings contribute to the existing literature in the field of factors influencing the improvement of university performance outcomes.

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History

  • Receive Date: 25 December 2023
  • Revise Date: 11 April 2024
  • Accept Date: 26 April 2024

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