Conference Agenda

For higher education institutions (HEIs) to fulfil their role in modern societies and effectively respond to emerging demands and challenges, they must ensure excellence across all their core missions (Leiber, 2018; Prakash, 2018; Lynch & Kelo, 2020). To address these challenges and maintain high standards, HEIs have increasingly adopted performance measurement mechanisms (Kaiser et al., 2022; Leiber, 2018; Lynch & Kelo, 2020). This shift has led to a growing demand for performance data, not only to improve institutional effectiveness, accountability, and strategic decision-making (Van Dooren, Bouckaert, & Halligan, 2015; Kehm & Stensaker, 2009), but also to support external evaluations (Kaiser et al., 2022; Loukkola et al., 2020). In fact, since the interest for managing performance in higher education (HE) has increased in the last decades, several indicators have been proposed.

In recent years, new policy priorities – such as sustainability and digitalization – have emerged, while longstanding concerns, such as social equity, have regained prominence on political and public agendas. Consequently, HEIs are expected to respond to these ‘new’ challenges (Kaiser et al. 2022) and to assess their performance regarding these issues.

Rooted in this context, this study aims to present a set of indicators for managing HEI’s performance in the three areas mentioned above. The proposed indicators have been compiled and refined based on their nature (quantitative or qualitative), the specific mission(s) they address (teaching, research, relationship with society, and management and support services), the level of decision-making they inform (macro, meso, or micro), and their classification within the performance assessment framework (input, process, output, or outcome) (Braun et al., 2014; Melo & Sarrico, 2015; Melo et al., 2010).

The development of these indicators followed a three-stage process. First, a comprehensive literature review was conducted using Scopus, Web of Science (WoS), and other relevant databases (e.g., OECD) to extract indicators related to the three focus areas. Second, a workshop was held with subject matter experts to critically assess and refine the indicators, leading to a preliminary set. Finally, this preliminary set was evaluated through a survey distributed to academics from seven HEIs across different countries. Their feedback helped assess the clarity, ease of data collection, and relevance of each indicator.

It is believed that the primary contribution of this study – the proposed set of performance indicators – can be integrated into HEIs’ performance management systems. These indicators can support the development of strategic and operational plans, ensuring that HEIs align their activities with contemporary policy priorities. For policymakers, the findings of this study offer valuable insights into addressing key challenges in quality management and institutional performance evaluation.

Acknowledgements:

HESPRI - Elevating Higher Education public policies: an empowering SPRIngboard” is a four-year project funded by the European Union’s Horizon Europe research and innovation programme, under Marie Skłodowska-Curie Actions (MSCA) – Staff Exchanges, the call HORIZON-MSCA-2021-SE-01.

Background: Digital technologies can alter how citizens interact with their government(s) and ease an active engagement in the policies they are subject to and the services they receive. Interacting with citizens and gathering their input for smarter decision-making and customised service delivery, for example, can now happen at an unprecedented scale, anywhere and at any time, through engaging interfaces with AI-enhanced support. In these civic tech trends, open governance plays a crucial role in bridging traditional public administration (characterised by hierarchical and closed decision-making) with the contemporary call to involve citizens more meaningfully in policymaking, service design and delivery. It does so, amongst other things, by being transparent, ensuring quality open government data, and empowering citizens to use it actively to support their civic engagement.

Research objective: Through this paper, we aspire to identify influential open governance building blocks for successful citizen participation and co-creation, such as transparency and open data, accountability mechanisms and rules, and particular collaboration and participation methods, requirements and activation strategies.

Relevance: This study will offer a framework for studying open governance in digital democracy. In applying the framework to digital democracy use cases at different policy levels within Europe, we furthermore assess whether open governance features always constitute a deliberate choice in which, for example, accountability rules and transparency requirements are meticulously planned. What can best practices in digital democracy teach us about the true requirements for open governance (sustainability) in citizen participation? How do we guarantee that the opportunities offered or instilled by open governance truly are citizen-empowering?

Research methods: This research will proceed in two phases based on desk research. Firstly, a scoping review (following PRISMA guidelines) on the literature at the intersection between open governance and participatory digital democracy will be executed to determine core building blocks and themes. We then use these elements as a priori codes to qualitatively explore whether and how open governance was realised in 20 well-documented and published use case studies on digital democracy at different European policy levels.

Results: Remains to be determined based on our qualitative data analysis.

Implications for practice: This study offers governments, policymakers and civil society a valuable overview of the fundamentals of open governance and its impact on digital democracy and citizen co-creation or participation by delving deeper into best practices.

The adoption of AI in PA is a reality and also a necessity. Virtual agents, intelligent digital assistants and similar AI technologies can lead to better communication and service provision to citizens, enhancing their satisfaction with public services. This could be of particular importance in the EU, in the context of democratic deficit of impermeability of EU institutions. It is a well known fact that AI can be asked things about its programmers or owners, such as Grok (the AI of the X social network) and it will answer those questions. This can certainly increase citizen engagement, responsiveness and public trust, especially in the key sectors, such as healthcare, mobility, e-Government and education. A problem with this technology could be that the leaders are currently China and the USA, so that the EU is somehow left behind, although it could benefit even more from such technologies than USA or China in terms of European Public Administration becoming an integrated and serious organism. On the other hand, there are significant challenges in integrating such technology in EPA, while paying attention to the requirements of EU regulations, ethical constraints, transparency and accountability. There are two possible options, either to try to develop the technology as fast as possible or gradually, step by step, as it should be done on national as well as on the EU level. The pros and cons of both approaches are discussed in the context of European study on EU adoption and current developments in member states and on the EU level.

This article presents a literature review on the transformative impact of digital

technologies on accounting practices and education, emphasizing the urgent need for

adaptation to meet evolving industry demands. Emerging technologies such as

artificial intelligence (AI), big data, blockchain, and cloud computing are reshaping

processes in accounting, auditing, and reporting, offering both opportunities and

challenges. These advancements necessitate new skills in data analysis and

visualization, yet many accounting education programs face difficulties in integrating

these technologies due to limited resources and expertise among educators.

The evolution of the accounting profession also reveals regional disparities, with the

French accounting sector being less impacted by technological advancements

compared to the Anglo-Saxon world. Technologies like blockchain enhance

transparency and trust, while AI and big data improve decision-making and automate

repetitive tasks. However, these innovations also raise concerns about the erosion of

professional judgment and over-reliance on technology.

This review underscores the importance of fostering critical thinking skills in accounting

graduates to better prepare them for a technology-driven profession. By synthesizing

existing research, the article highlights the opportunities, threats, and educational

challenges posed by digital transformation in the accounting field