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It critiques evidence-based productivity indicators and quality assurance protocols that reduce complex educational practices to simplistic metrics, weakening trust, collegiality, and creativity. The paper then outlines ways to report accountability without sacrificing educational quality, aligning external requirements with the values and principles of higher education.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/higher-education-under-surveillance-audit-culture-analysis-and-strategies/599200/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/higher-education-under-surveillance-audit-culture-analysis-and-strategies/599200.png","ImageObject",300,407,{"name":92,"@type":93},"kopisore","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-10-15",true,{"@type":102,"interactionType":103,"userInteractionCount":44},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"Why is accountability and transparency increasingly demanded of higher education institutions?","Question",{"text":112,"@type":113},"Institutions face rising calls from governments, student groups, community members, and citizens for accountability and transparency in decision-making, especially because education is publicly funded and students carry major financial burdens.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How does audit culture affect quality in higher education?",{"text":117,"@type":113},"Audit culture often equates quality with what is most visible to external scrutiny, using productivity and efficiency indicators that oversimplify educational practice and can erode trust and creativity.",{"name":119,"@type":110,"acceptedAnswer":120},"What does the paper propose regarding reporting accountability?",{"text":121,"@type":113},"The paper proposes strategies to navigate audit and accountability culture by meeting external requirements while maintaining the values and principles of higher education and reporting without sacrificing quality.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},599200,1792210258,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":44,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":29,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":144},962090880963,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Higher Education Under Surveillance  \nAllyson Skene, Jessica Raffoul, Laura Chittle University of Windsor  \nAll over the world, institutions of higher education  \nare facing increasing calls from governments, student groups, community members, and concerned citizens for accountability and greater transparency in decision-making. It is quite difficult to, in good faith, argue against these demands for accountability and transparency: in Canada, education is partially supported by the public purse, and students bear great financial burdens to attend college or university. A clear understanding of how resources are allocated, programs are structured, research is undertaken, and teaching is articulated might help foster a sense of trust and reciprocity between postsecondary institutions and their communities.  \nAccountability can also promote the effective use of resources and, under ideal circumstances, help ensure that higher education is both accessible to marginalized populations and serving the needs of diverse students.  \nOver the last 30 years, post-secondary institutions have met demands to provide evidence of their quality and effectiveness with hurried timelines, funding consequences, and questionable indicators. For example, certain government agencies are requiring more and more evidence from colleges and universities that they are efficient, effective, and relevant by calling for numbers, key performance indicators, benchmarks, and quality assurance protocols—that is, evidence based on productivity,‘economic efficiency’, and‘value for money’ (Power, 1994; Shore, 2008; Shore & Wright, 2004, 2015) . In this context, quality is determined by what is most visible to external scrutiny, and accountability has become conflated with accountancy, giving rise to what researchers have called “audit culture”(Power, 1994; Shore & Wright, 2004) . The results are often deleterious—reducing the complex social practices of  \nhigher education to oversimplified numbers while eroding trust, dismantling collegiality, and limiting creativity (Craig et al., 2014; Shore, 2008; Tsoukas, 1997) . Paradoxically, this audit culture frequently subverts the very aim of accountability by forcing us to adopt a crude managerial perspective rather than focusing on high ideals (Gibbs, 2013; Power, 1994) .  \nIn this paper, we will explore how audit culture has emerged in higher education by critiquing the many ways in which it directs our energies towards processes of compliance and by discussing how we might report on accountability without sacrificing quality. In the end, we will propose strategies for navigating audit and accountability culture while meeting external requirements and maintaining the values and principles of higher education.  \nThe Audit Culture: An Evolution  \nOxford’s Dictionary defines the term‘audit’ as a systematic, official inspection of an individual’s or organization’s accounts. Originating in fifteenthcentury Britain, audits first appeared in the financial district as accountants requested that landed estates be read aloud so that they could be publicly scrutinized for accuracy and cited for fraud (Matthews, 2006) .  \nTowards the end of the twentieth century, the term migrated into the public sector and began to infiltrate numerous corners of professional life as a means to scrutinize performance and efficiency (Shore & Wright, 2000; Taubman, 2010) . While market forces were seen as providing adequate regulation for the private sector, the public sector was criticized for lacking transparency and fiscal  \nresponsibility. As such, government agencies invoked extensive auditing as a reasonable, technical solution to ensure that they were not wasting public resources or misrepresenting their activities. It is critical to note that because the process involved independent observers, it was seen as a rational, objective, and neutral solution to the problem of providing accountability and ensuring integrity (Power, 1994; Shore & Wri","cbCaiaBzZsGMA8B2","https://ap.wps.com/l/cbCaiaBzZsGMA8B2","pdf",141591,"English","# Introduction\n## The Audit Culture: An Evolution\n## The Audit Culture in Higher Education: A Critique\n## Strategies for Navigating Audit and Accountability Culture","[{\"question\":\"Why is accountability and transparency increasingly demanded of higher education institutions?\",\"answer\":\"Institutions face rising calls from governments, student groups, community members, and citizens for accountability and transparency in decision-making, especially because education is publicly funded and students carry major financial burdens.\"},{\"question\":\"How does audit culture affect quality in higher education?\",\"answer\":\"Audit culture often equates quality with what is most visible to external scrutiny, using productivity and efficiency indicators that oversimplify educational practice and can erode trust and creativity.\"},{\"question\":\"What does the paper propose regarding reporting accountability?\",\"answer\":\"The paper proposes strategies to navigate audit and accountability culture by meeting external requirements while maintaining the values and principles of higher education and reporting without sacrificing quality.\"}]","Higher Education Under Surveillance - Audit Culture Analysis and Strategies | PDF",1792088331,15]