The Reform of UK Universities: A Management Dream, An Academic Nightmare?

Du, Juan; Lapsley, Irvine

doi:10.1111/abac.12167

Cited by 21 publications

(68 citation statements)

References 44 publications

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“…Additionally, academics have expressed to focus on research rather than managerial and budget issues. This ties with the division found by Du and Lapsley (2019) for UK universities between academics and professional and support staff. There is some disaffection expressed by academics with metric-based management.…”

Section: Resultssupporting

confidence: 57%

University budgeting: internal versus external transparency

Carril

Aguilar

Jorge

2020

QRAM

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Purpose The analysis intends to clarify whether higher education institutions place as much value on internal transparency as on external transparency. This study aims to analyze the university budgeting process as a reflection of internal transparency. It also aims to identify the weaknesses of the budgeting process regarding transparency in order to improve decision-making. Design/methodology/approach A case study that applies mixed methods – documentary analysis, observations and interviews – has been conducted. To study internal transparency, the model of three levels of transparency of Biondi and Lapsley (2014) has been applied to the budgeting process of a university. Then, the results have been compared to the external transparency of this institution. Findings While external transparency is achieved, internal transparency in the budgeting process is far from optimal in the case of study. An improvement in transparency of the budget process can promote the engagement of stakeholders in the process and achieve better governance. Research limitations/implications The general inductive approach is not as strong as other approaches in the area of theory or model development. However, it does provide a simple approach for deriving findings linked to this research’s questions. Practical implications Trust issues and external accountability appear to be more relevant than internal transparency for universities. However, improving the three levels of transparency along the budgeting process could motivate collegiate members to reinforce accountability, as it requires them to effectively communicate their actions and decisions to their represented. Originality/value This paper seeks to situate transparency as an attribute of university governance, contributing to the scarce literature on transparency, internal and external, in the university. The study compares the approach of this university to external transparency – which relates to accountability – with internal transparency – a concept that links to corporate governance. This study uses the novel lens of Biondi and Lapsley model (2014) to study internal transparency, focussing on university budgeting as a key management tool.

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Section: Resultssupporting

confidence: 57%

University budgeting: internal versus external transparency

Carril

Aguilar

Jorge

2020

QRAM

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“…Australia is a leading-edge adopter of NPM reforms (Du and Lapsley, 2019). While there is early accounting literature on PMSs in Swedish universities (Modell, 2001(Modell, , 2005(Modell, , 2009, there is little coverage of other countries.…”

Section: The Australian Higher Education Sectormentioning

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 degree to which New Public Management (NPM) has been adopted in UK universities is the subject of a study by Du and Lapsley (2019). In comparison with the experiences of Australian and Swedish institutions, they find that UK universities are leading-edge NPM adopters and may be unique in the intensity of their adoption of new management practices, in particular the importance of budgets and performance management.…”

Section: University Governance and Management Structuresmentioning

confidence: 99%

Calibration of stakeholder influence in the UK higher education sector

McCann

Hutchison

Adair

2021

Studies in Higher Education

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Over the last 20 years, the UK Higher Education sector has experienced a significant change to its funding base with a shift away from government funding, to operating within a highly competitive marketised environment. This shift has impacted the governance and management structures within the sector, with universities encouraged to adopt a more corporate and managerial style. Moreover, over this period, universities have evolved and adapted to social, economic, environmental and technological changes, necessitating a change in dialogue with the large number of internal and external stakeholders who influence Higher Education policy as well as university practices and operations. Adopting a Stakeholder and Resource Dependency Theory perspective, this paper seeks to calibrate the changing influence and importance of these stakeholders. The paper analyses a survey of 22 university secretaries (In the UK Higher Education setting, the university secretary is responsible for the effective governance of the university and for its professional services. In recent years, several UK universities have changed the title of this role from university secretary to Chief Operating Officer (COO), or to University Secretary and Chief Operating Officer, which is more common internationally.) conducted in mid-2020, and the results show that academic staff and students are seen as the most influential internal stakeholders as the quality of teaching and research is vital to the reputation and attractiveness of the university in a global market. Undergraduate home students are seen as the most influential student group due largely to the numbers enrolled, followed by international postgraduate taught students, an outcome consistent with resource dependency theory. UK and devolved governments (Devolution occurs when a central government delegates power to a region, providing it with autonomy to make legislation relevant to the area, whilst keeping it under national control. In the UK, devolved powers were granted to Scotland, Wales and Northern Ireland from the UK Westminster Government following referenda in each region in the late 1990s. The devolved governments of Scotland, Wales and Northern Ireland have control over a wide range of policy areas and have the authority to pass their own legislation in relation to them. One such devolved policy area is education. Other devolved policy areas include health services, law, and the environment.) are seen as the most influential external stakeholder reflecting their role in university funding and in setting Higher Education policy and regulation, an influence that has increased over the past two decades. The influence of financial stakeholders has also grown over the past two decades.

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The Reform of UK Universities: A Management Dream, An Academic Nightmare?

Cited by 21 publications

References 44 publications

University budgeting: internal versus external transparency

University budgeting: internal versus external transparency

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

Calibration of stakeholder influence in the UK higher education sector

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