Declared but Not Demonstrated: The Adoption–Assurance Gap in Business School Accreditation, 2022–2026

Authors

  • Dr. Rey Fernan G. Refozar First Asia Institute of Technology and Humanities image/svg+xml Author
  • Dr. Lalaine Manalo First Asia Institute of Technology and Humanities image/svg+xml Author
  • Ramon George O. Atento, PhD First Asia Institute of Technology and Humanities image/svg+xml , Lyceum of the Philippines University image/svg+xml , First City Providential College image/svg+xml Author

DOI:

https://doi.org/10.65166/knngcb04

Keywords:

business school accreditation, AACSB, assurance of learning, artificial intelligence, strategy execution, institutional decoupling, societal impact

Abstract

Business schools face growing pressure to show strategic responsiveness to artificial intelligence (AI), societal impact, and financial sustainability. Accreditation is the principal external mechanism through which such responses are tested. This study conducts a longitudinal qualitative document analysis of the five editions of AACSB International's State of Accreditation Report (2022–2026), which together span the full implementation period of the 2020 business accreditation standards. Finding segments were coded by standard domain, by the source of each finding, and by adoption–assurance layer. Patterns across editions were then classified as persistent, recurrent, or emergent under a pre-specified decision rule. The analysis finds that strategic planning and faculty resources were among the most frequently cited deficiencies in every edition, and assurance of learning in four of the five. The measurement deficiency in strategic plans was described in nearly identical terms throughout. In every domain examined, the declaration layer of strategy advanced while the assurance layer did not keep pace. This paper terms the resulting pattern the adoption–assurance gap. Faculty capacity emerges as the shared constraint beneath all domains. AI is the sharpest instance: its adoption became near-universal within three editions, yet AI proficiency remains less commonly assessed as a learning outcome, and generative AI simultaneously weakens existing assessment instruments. The evidence is consistent with institutional decoupling, capability lag, and transitional adaptation, which the aggregated corpus cannot separate at the school level. The study extends decoupling research into assurance domains and proposes an integrative model of strategy execution in business schools. It offers inferential implications for Asia Pacific and Southeast Asian schools entering the accreditation pipeline as evidentiary expectations rise under the Global Standards.

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2026-11-11

How to Cite

Refozar, R. F., Manalo, L., & Atento, R. G. (2026). Declared but Not Demonstrated: The Adoption–Assurance Gap in Business School Accreditation, 2022–2026. Journal of Enterprise Strategy and Management Innovation (JESMI), 1(4). https://doi.org/10.65166/knngcb04