P132 Extending Non-Financial Performance Measurement through Programme-User Evidence: Selective Informational Visibility in University Mental Health Programmes

Abstract

This qualitative study examines how programme-user evidence can add to non-financial performance measurement when routine indicators show only part of service performance. The analysis draws on five focus group discussions with 27 undergraduate accounting students who had used or joined university mental health programmes or services in four Malaysian public universities. The data were analysed using reflexive thematic analysis. Participation indicators can show actual programme use, but they do not fully explain awareness, confidentiality, approachability, programme experience, continuity or perceived change. Programme-user evidence can provide this additional context. However, different types of information do not have the same evidential strength. Participant-reported change can identify useful performance areas, but it cannot establish programme effectiveness. The study contributes to management accounting by showing that the way information is collected affects what managers can see and interpret. It refers to this uneven view of performance as selective informational visibility and distinguishes broader information from stronger evidence.