“…We have utilized several data sources to increase the reliability of the results ( McKinnon, 1988;Sundin et al, 2010;Vaivio, 2008). First, we utilized several different types of data including annual reports, public documents (i.e., the web-pages of UAS and Ministry of Education and Culture, Finnish acts and laws, Finnish statistics, newspapers), internal documents (i.e., financial statements, quality assurance manual, performance measurement reports), personal e-mails (sent to all employees by researchers), interviews and direct observation.…”