ABSTRACT
One of the most profound changes in higher education during the last couple of decades is the increasing interest in accountability. Th is interest has risen due to a number of factors: mass higher education has increased the expenditure and interest in the sector leading to concerns about how resources are used and value for money. Strong political and ideological beliefs related to the creation of the ‘knowledge society’ have in addition drawn new attention to higher education as one of the key elements supporting this transformation.
