Enhancing Educational Efficiency Through Viable System Modelling: A Case Study of University Accounting Department

Purpose: The aim of this study was to assess how educational efficiency could be enhanced using a viable system modelling approach applied to the university accounting department. Design/Method/Approach: This study used the recursive nature of VSM to highlight how various levels of the organization can simultaneously work in alignment. The triple recursion levels were applied to the university, the accounting department, and the accounting lecturers. Findings: The findings show that the themes that define well-rounded accounting education professionals were work experience, teaching experience and teaching qualification. The system in focus was identified as the accounting lecturers, as this is where the improvement and efficiency in teaching and learning occurs. Theoretical Implications: The findings suggest that if VSM is used to its full potential, it can solve complex problems to create a viable working system. Thus, universities are complex institutions that require traditional solutions in combination with the strengths of the VSM offering. However, it must be noted that an acceptance and familiarity of VSM must be created for it to be accepted as a working solution to problems. Practical Implications: University administrations must introduce new rules or revise existing ones only after consulting extensively with academic staff and other members of the university community in order to ensure a smooth working environment. Originality/Value: This study highlights a viable system modelling approach as a tool for enhancing efficiency with specific reference to a university department in the developing world. Research Limitations/Future Research: This study focused on the application of VSM to a specific department within a higher education institution such that the findings cannot be applied wholesale. Therefore, future research should consider all departments within a higher education institution. Paper Type: Empirical JEL Classification: I23, M41, I21, M53, D83