On The Culture Of Accountability In Colleges And Universities

In recent years,terms such as "quality","accountability" and "performance" have appeared frequently in the policies and documents of higher education reform in the world.Institutions of higher learning have gradually changed from the original "Ivory Tower" to the "Mass House",which means that the pressure and challenges faced by institutions of higher learning are not limited to the simple "deep knowledge" category,and the public's demand for the quality of institutions of higher learning is also increasing.In this case,the deep-seated "cultural power" has become an important driving force to guarantee the fairness and efficiency of higher education and promote the progress and development of higher education.Especially in the context of our country's emphasis on cultural self-confidence,the effective implementation of accountability in Colleges and universities needs a more democratic and tolerant cultural soil.Based on the generally accepted four-level theory of culture,this research divides the accountability culture of institutions of higher learning into four levels: spiritual culture,institutional culture,behavioral culture and material culture according to the law of change from inside to outside and from inside to outside.Through the analysis of the four levels,this paper tries to interpret the accountability of colleges and universities from the cultural level,and construct the ideal prospect of the accountability culture of colleges and universities,so as to ensure that colleges and stakeholders better fulfill their missions and responsibilities,and realize the effective,long-term and efficient accountability of colleges and universities.Firstly,the spiritual culture of accountability in Institutions of higher learning refers to the sum of all spiritual achievements such as accountability consciousness and concept that stakeholders should follow in the context of a large social and cultural background,which is at the core of the culture of accountability in Institutions of higher learning.From thestructural point of view,according to the four components of spiritual culture: ideal,cognition,value and emotion,the spiritual culture of accountability in Colleges and universities is also elaborated from these four aspects.Secondly,the institutional culture of accountability in Institutions of higher learning is not a simple analysis of system or culture,but a rational combination of system and culture,that is,the internal unity of system values,ethics,cognitive ideals and system habits,norms and rules.Specifically,it includes coordinating the relevant system of accountability of institutions of higher learning in an all-round way and organizing institutions that take account of the accountability of institutions of higher learning in an all-round way,aiming at infiltrating intangible spiritual connotations into tangible institutions or entities.Thirdly,the behavioral culture of accountability in Institutions of higher learning is the accumulation of specific behavioral patterns and results formed on the basis of material culture,which is dominated by spiritual culture,constrained by institutional culture and based on material culture.It is the behavioral orientation and living carrier of accountability culture in Institutions of higher learning.This research is based on three perspectives: behavior model,behavior subject and behavior path,aiming at putting the spirit and system of accountability into action and practice.Fourthly,the material culture of accountability in Institutions of higher learning refers to the sum of material achievements and emerging technologies that can guarantee the quality of higher education and promote the accountability process in Institutions of higher learning.Material itself is not culture.Material culture does not refer to a kind of "material",nor is it simply the existence and combination of all material forms.It emphasizes a state of culture or civilization.Specifically,it includes the government's related financial investment guarantee,university infrastructure construction guarantee and social resources guarantee and cultural dissemination.