Accounting as Technical, Social and Moral Practice: The Monetary Valuation of Public Cultural, Heritage and Scientific Collections in Financial Reports

Carnegie, Garry D.; Ferri, P; Parker, Lee D.; Sidaway, S; Tsahuridu, Eva E.

doi:10.1111/auar.12371

Cited by 34 publications

(21 citation statements)

References 36 publications

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“…In addition, Supiot (2017: 163) argues that "governance by numbers gives immense power to those who construct the figures, because this is considered as a technical exercise which need not be exposed to open debate". To help overcome this common misconception of accounting as being of narrow and incomplete nature, Carnegie et al (2021a: 69) proposed the following new definition of accounting for discussion and debate: "Accounting is a technical, social and moral practice concerned with the sustainable utilisation of resources and proper accountability to stakeholders to enable the flourishing of organisations, people and nature" (also see Carnegie et al, 2021b;Carnegie et al, 2022aCarnegie et al, , 2022b.…”

Section: Discussionmentioning

confidence: 99%

Global university rankings: The macro-micro contradiction in public university management

Carnegie

2022

AccountingManagementReview

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Performance measurement and management has become a passion, even approach-ing a mania, of Australian public universities. In a world of multiple, competing global rankings of universities, known as global university rankings (GURs), our public universities pit themselves against each other competitively in seeking to ascend selected ranking regimes that best suit and reflect their institutions. This Australian study delves into this New Public Management (NPM) driven mantra, by examining the explicit mission or purpose statements (hereafter “missions”) and the vision or ambition statements (hereafter “visions”) of the 37 public universities in Australia in late 2021/early 2022, based on their public disclosures. This study provides widespread evidence of the formal aspirations of these institutions to act in the public interest and to serve and advance society, communities and people. At the same time, however, the main operational game, or rather the passion being played out by these institutions, is facilitated by means of the transformative (or potentially corrupting) power of GURs in moving Australia’s public universities progressively towards a self-interested corporate culture and associated dysfunctional behaviours in creating competition within and across public universities. This dichotomy is identified as the “macro-contributions” approach to university management as opposed to the “micro-measurement”, metrics-driven approach to university management, described herein as “the macro-micro contradiction” in public university management. Accounting as performance measurement is portrayed as transformative, influencing human behaviour, shaping organisational culture, and impacting the organisational and social functioning and development of these institutions. Moreover, public universities, in substance, become what they are not.

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Section: Discussionmentioning

confidence: 99%

Global university rankings: The macro-micro contradiction in public university management

Carnegie

2022

AccountingManagementReview

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“…2. This definition was applied by Carnegie et al . (2022) in evaluating the proposal of the International Public Sector Accounting Standards Board (IPSASB) under Exposure Draft (ED) 78 “Property, Plant, and Equipment (IPSASB, 2021), to place monetary values on the public cultural, heritage and scientific collections of not-for-profit cultural heritage or arts institutions for financial reporting purposes.…”

Section: Notesmentioning

confidence: 99%

Global university rankings and the metrics maze

Carnegie

2023

AAAJ

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“…How may this prospect or intention be operationalised? While it is widely understood that accounting is a technical practice, this SI actively encouraged submissions from authors who recognise accounting as social practice and moral practice as well (Carnegie et al , 2021a, 2021b, 2022b, 2022e, 2022f). Indeed, accounting is strongly influential in our lives; it is pervasive and exists and operates in organisations of all types, including in the family home and the local sporting club.…”

Section: Introductionmentioning

confidence: 99%

COVID-19 and accounting as multidimensional technical, social and moral practice: a framework for future research

Carnegie

Gomes²,

McBride³

2023

MEDAR

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Purpose The purpose of this study is to augment an understanding of the importance and relevance of a proposed new definition of accounting to reset, inform and develop accounting education, professional practice and research, from tomorrow, for the purpose of shaping a better world. In the process of setting an agenda, we outline, discuss, and analyse the eight articles which follow depicting complementary and insightful scenarios during COVID-19. Design/methodology/approach This study applies an original informing framework for discussion and analysis purposes, described as Framework of the Multidimensional Nature of Accounting. The proposed, multidimensional definition is “Accounting is a technical, social and moral practice concerned with the sustainable utilisation of resources and proper accountability to stakeholders to enable the flourishing of organisations, people and nature” (2021a, p. 69, 2021b). Findings Accounting is conceived, understood and examined in the research portrayed as a combined technical, social and moral practice concerned with shaping a better world to enable the flourishing of organisations, people and nature. To the contrary, accounting is not recognised as a mere neutral, benign, technical practice. Research limitations/implications While this paper examines the other articles, there is no substitute for carefully reading, and reflecting on, all the articles published. Importantly, each contribution provides unique and comprehensive insights on accounting during the initial global pandemic period. Originality/value Accounting is studied in different organisational and social contexts against the backdrop of a global pandemic, among other “wicked problems” worldwide.

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Accounting as Technical, Social and Moral Practice: The Monetary Valuation of Public Cultural, Heritage and Scientific Collections in Financial Reports

Cited by 34 publications

References 36 publications

Global university rankings: The macro-micro contradiction in public university management

Global university rankings: The macro-micro contradiction in public university management

Global university rankings and the metrics maze

COVID-19 and accounting as multidimensional technical, social and moral practice: a framework for future research

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