“…Intended to improve efficiency and effectiveness, new public management (NPM) reforms have infiltrated higher education systems worldwide, transforming universities into enterprises and scholars into entrepreneurs and performers (Gendron, 2008; Parker, 2011). In this context, universities have extensively implemented performance management systems dominated by quantitative and procedural forms of assessment (e.g., Craig et al., 2014; Kallio et al., 2017; Northcott & Linacre, 2010; Parker, 2022; Pianezzi et al., 2020). Accounting research reveals that in respond to this, universities and academics have become increasingly oriented to achieving measurable results (Chua, 2019; Gerdin & Englund, 2019; Espeland & Sauder, 2016), with consequent dysfunctional effects that range from the growing simplicity and standardization of higher education activities to the lack of innovation and stagnation of scientific production, as well as the redefinition of academic values and roles (e.g., Gebreiter, 2021; Gerdin & Englund, 2019; Humphrey & Gendron, 2015; Tandilashvili & Tandilashvili, 2022; ter Bogt & Scapens, 2012; Vakkuri & Johanson, 2020).…”