Operationalizing Public Value in Higher Education

The goals of this paper are to contribute: • To science by analyzing PV from an accounting perspective • To practice through research on struggles and solutions in practice Being of value for the public is one of the goals for HEI Public value for HEI is not clearly defined yet Especially for outcome achievements diagnostic is hard • When legitimizing stakeholders not define desired outcome Struggle in operationalizing Public Value and defining goals: • Less than half uses indicators on PV • Limited report on research activities • Limited evaluation by stakeholders (except for satisfactory)