Abstract
This paper draws on sources from a number of countries in an examination of developments in the use of performance indicators. Conceptual foundations for the use of indicators are discussed with particular reference to the tension between the purposes of accountability (to which the literature shows the greater attention has been given) and enhancement. Drawing on the outcomes of a project sponsored by the former Council for National Academic Awards, a case is argued for the use of indicators designed to support the enhancement of quality in higher education, which may need to be ‘softer’ than the statistical measures (themselves not perfectly ‘hard’) used for the purposes of accountability.