Accreditation as Governance, Ritual, or Resistance: Global Quality Assurance, Institutional Power, and the Political Economy of Academic Prestige

Authors

By 
Rismawati Rismawati
Rismawati Rismawati, Universitas Muhammadiyah Palopo, Indonesia
Orcid https://orcid.org/0000-0001-8046-6764

Rismawati Rismawati is a senior lecturer in accounting at Universitas Muhammadiyah Palopo, Indonesia, specializing in sustainability accounting, carbon accounting, ESG governance, and environmental justice, with recent research on post-mining governance and nickel-to-EV supply chains in Sulawesi. She currently serves as an institutional accreditation assessor (asesor) for Indonesia's National Accreditation Agency for Higher Education (BAN-PT/AIPT, since 2023) and for LAMEMBA, the Independent Accreditation Agency for Economics, Management, Business, and Accounting (since 2025). She holds professional certifications including CSRS, CSRA, CRMP, CMA, and CERA. Her scholarship bridges accounting, quality assurance, and environmental accountability.

STAR SCHOLARS PRESS

Published

Publication date : August 9, 2026

Synopsis

This chapter offers a critical analysis of accreditation as a complex and multifaceted issue in global higher education, where it is understood not merely as technical quality assurance but also as governance, ritual, and resistance. Building on recent research, the chapter frames accreditation in relation to global higher education governance, emphasizing it as a mode of soft regulation that shapes institutional behavior, legitimacy, and access to academic capital. It also discusses how accreditation works symbolically as a ritual that boosts organizational legitimacy and contributes to institutional isomorphism through the spread of standardized norms and performance indicators. Meanwhile, the chapter highlights accreditation as a site of struggle where local institutional agency comes to the fore through strategic decoupling, reframing standards, and articulating competing narratives using academic discourses and situated quality. By bringing together analyses of accreditation, global rankings, managerialism, and inequality, the chapter exposes the political economy that informs current quality assurance systems. The final discussion proposes reflexive and participatory trajectories for accreditation systems and suggests that transformative quality assurance is about balancing accountability with diversity, academic freedom, and societal relevance in a more stratified global higher education landscape.


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