The question of research relevance: a university management perspective

Tucker, Basil P.; Parker, Lee D.

doi:10.1108/aaaj-01-2018-3325

Cited by 13 publications

(7 citation statements)

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“…The significance of various performance measures implemented by the government, regulatory bodies and universities cannot be underestimated (Martin-Sardesai et al, 2019). "Accountingisation", via the use of university PMSs at both the aggregate and individual levels, continues to be a technology in the exercise of management control and government oversight (Angluin and Scapens, 2000;Broadbent and Laughlin, 2013), particularly in terms of how these PMSs are used (Malina and Tucker, 2019), as well as their consequences (Tucker and Parker, 2019).…”

Section: The Theoretical Framework Of "Accountingisation"mentioning

confidence: 99%

“…The second source of data [3] upon which this study draws is Tucker and Parker's recent interview-based investigation of the perceptions of senior research-related leaders (VCs, DVCs and research deans) about how research is operationalised within their universities (Tucker and Parker, 2019). In capturing their views, we provide the basis for identifying and evaluating assumptions underlying the development and implementation of PMSs, and the "accountingisation" of research from central players.…”

Section: Data Collectionmentioning

confidence: 99%

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What you see depends on where you look: performance measurement of Australian accounting academics

Martin-Sardesai

Guthrie

Tucker

2020

AAAJ

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PurposeThis paper explores the impact of contemporary calculative practices, termed “accountingisation”, on Australian accounting academics' values. Also, it seeks to understand the rationale underlying the development of various university performance measurement systems (PMSs), and their implementation and evaluation.Design/methodology/approachA case study approach uses accounting academics' responses to an online survey and also semi-structured interviews with senior research-related leaders in a group of Australian universities. This is supplemented by document analysis. A narrative story-telling approach explores and presents the combined data observations, over the period 2010–2018, of two characters: a “typical” accounting academic and a “typical” vice-chancellor.FindingsThe study contributes to the literature on PMSs in understanding “accountingisation”, the rationale behind the development, implementation and evaluation of performance metrics by senior management and its impact on accounting academics. It juxtaposes and unpacks the complexities and nuances of PMSs and provides empirical evidence by highlighting the perceptions of both the Australian accounting academics and senior university management. The findings demonstrate a level of discontent among accounting academics in reconciling the expectations of increased “accountingisation” within university PMSs. These are juxtaposed against the views of senior university leaders who are influential in determining PMSs.Originality/valueThis paper is novel in considering the implications of “accountingisation” in a contemporary setting, focusing on accounting academics, values and individual PMSs within business schools.

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Section: The Theoretical Framework Of "Accountingisation"mentioning

confidence: 99%

Section: Data Collectionmentioning

confidence: 99%

What you see depends on where you look: performance measurement of Australian accounting academics

Martin-Sardesai

Guthrie

Tucker

2020

AAAJ

Self Cite

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“…Over the last few decades, numerous studies have identified fundamental changes in academia that are typically connected to underlying assumptions concerning the nature of academia in general and how university organizations are managed in particular. Scholars with recent publications in interdisciplinary accounting journals include Gebreiter and Hidayah (2019), Kallio et al (2020), Lepori and Montanauti (2020), Tucker and Parker (2020), O'Connell et al (2020b), Conrath-Hargreaves and W€ ustemann (2019 and Gebreiter (2021). Scholars have typically recognized and theoretically elaborated on two or more competing logics.…”

Section: Competing Institutional Logics and Their Effects On Institutional Work In Academiamentioning

confidence: 99%

“…Over the last 30 years, institutional and socioeconomic development and globalization have played crucial roles in the changes observed in the higher education sector. These changes have affected aspects such as governance (Boitier and Rivi ere, 2013), accountability (Narayan et al, 2017), reputation (Suomi et al, 2014), higher education export (Guthrie et al, 2014), organization, funding, management (Tucker and Parker, 2020), budgeting (Lepori and Montauti, 2020;Mkasiwa, 2020), accounting systems (Conrath-Hargreaves and W€ ustemann, 2019;Moll and Hoque, 2011), research assessment (Martin-Sardesai et al, 2017a), as well as universities' academic and social legitimacy (Gebreiter and Hidayah, 2019). Previous studies have also shown clear changes occurring in the performance measurement (PM) of universities.…”

Section: Introductionmentioning

confidence: 99%

Institutional logic and scholars' reactions to performance measurement in universities

Kallio

Grossi

et al. 2021

AAAJ

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PurposeEmploying institutional logic and institutional work as its theoretical framework, this study analyzes scholars' reactions to performance measurement systems in academia.Design/methodology/approachLarge datasets were collected over time, combining both quantitative and qualitative elements. The data were gathered from a two-wave survey in 2010 (966 respondents) and 2015 (672 respondents), conducted among scholars performing teaching- and research-oriented tasks in three Finnish universities.FindingsThe analysis showed statistically significant changes over time in the ways that the respondents were positioned in three major groups influenced by different institutional logics. This study contributes to the international debate on institutional change in universities by showing that in Finnish universities, emerging business logics and existing professional logics can co-exist and be blended among a growing group of academics. The analysis of qualitative open-ended answers suggests that performance measurement systems have led to changes in institutional logic, which have influenced the scholars participating in institutional work at the microlevel in academia.Social implicationsWhile most scholars remain critical of performance measurement systems in universities, the fact that many academics are adapting to performance measurement systems highlights significant changes that are generally occurring in academia.Originality/valueWhile most extant studies have focused on field- and organizational-level analyses, this study focuses on understanding how the adoption of performance measurement systems affects institutional logic and institutional work at the microlevel. Moreover, the study's cross-sectional research setting increases society's understanding of institutional evolution in academia.

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“…In Australia, the NPM approach taken by the government has steered the education sector through numerous reviews, policy reforms and changes in management accounting practices (Martin-Sardesai and Guthrie, 2018a; Guthrie et al , 2019; Martin-Sardesai et al , 2020), with universities forced to raise finance over and above government funding. National research assessment exercises have also been applied to the Australian HES since 2010, and have been used by universities to define how the university and academic research performance can be measured (Hicks, 2010, 2012; Evans, 2014; Martin-Sardesai et al , 2019; Tucker and Parker, 2020).…”

Section: Introductionmentioning

confidence: 99%

The neoliberal reality of higher education in Australia: how accountingisation is corporatising knowledge

Martin-Sardesai

Guthrie

Parker

2020

MEDAR

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Purpose As accounting academics, the authors know that performance measurement is well-trodden ground in the literature. Yet rarely have they turned their gaze inwards to examine the performance controls which they are subject to in the own everyday working life. Over the past 40 years, the rise of the New Public Management paradigm and neoliberalism has intensified changes in the way universities, disciplines and individual academics justify the quality of their work. This paper aims to explore the impact of accountingisation on the field and the Australian public sector higher education sector. Design/methodology/approach The perceptions of accounting academics in Australia’s 37 business faculties and schools were collected via an online survey. Additionally, a document analysis of annual reports, internal reports, strategy documents and other confidential material were also used. Findings The changes have included the use of corporate and individual research metrics aimed at increasing institutional status, brand reputation and revenue generation. These changes have transformed business schools and universities into commercial enterprises and commoditised education. What this analysis demonstrates is the apparent relationship between various government agendas, the commercialisation of universities and the distortion of the research activities by individual academics. For increased profits and efficiencies, individual scholars have paid the highest price. Practical implications If the accounting discipline is to be sustainable in the long term, business schools in Australia must reconfigure their performance measurement systems. Originality/value To date, research on “accountingisation” has previously been primarily conducted in the health and social services sectors. This research raises rarely heard voices to expose the actual social and human costs of accountingisation in Australia’s higher education sector.

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The question of research relevance: a university management perspective

Abstract: There may be differences between this version and the published version. You are advised to consult the publisher's version if you wish to cite from it.

Cited by 13 publications

References 91 publications

What you see depends on where you look: performance measurement of Australian accounting academics

What you see depends on where you look: performance measurement of Australian accounting academics

Institutional logic and scholars' reactions to performance measurement in universities

The neoliberal reality of higher education in Australia: how accountingisation is corporatising knowledge

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