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The oft-promoted wisdom that says ‘if you can't measure it, you can't manage it’ has mutated into a nostrum of the airport management manuals that suggest ‘you have to measure it to manage it’. This has manifested itself in numerous ways and has intertwined with a host of other concerns and neuroses that affect present-day life. This article brings together the author's interest in accounting and experience as an academic manager to consider management and governance in higher educational institutions.
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Jane Broadbent (2007) studied this question.
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