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

Martin-Sardesai, Ann; Guthrie, James; Tucker, Basil P.

doi:10.1108/aaaj-08-2019-4133

Cited by 31 publications

(45 citation statements)

References 77 publications

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“…This does not appear to be related to opposition to TUs but instead due to the reinterpretation of mission and core activities (McCoy and Smyth, 2011;Hinfelaar, 2011;Highman, 2020). Our findings complement the existing literature on the impact that the introduction of metrics has on managers and staff at HEIs (Guthrie and Neumann, 2007;Martin-Sardesai et al, 2020).…”

Section: Discussionsupporting

confidence: 72%

Metrics, metrics, metrics: the emergence of technological universities in Ireland

Stephens

Gallagher

2021

QAE

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Purpose This paper aims to explore the experiences, attitudes and expectations of higher education managers in relation to the increased use of metrics. Specifically, the authors examine a system of metrics which was introduced as part of the process for establishing Technological Universities in Ireland. Design/methodology/approach A total of 12 managers were interviewed. The authors present data from the interviews in which the authors explore: the previous use of metrics; the impacts of the introduction of metrics; and the future use of metrics. A mix of narrative structuring and thematic analysis is used. Findings The introduction of metrics evokes a mixed reaction from the managers. The metrics allow performance in a range of activities to be measured, assessed and benchmarked. However, there are both direct and indirect impacts of the transition to a metric-based system, which the authors explore using six themes. Originality/value The authors apply the Academics Responding to Change model proposed by Trowler (1998) as the theoretical lens. This helps to capture the complex mix of direct and indirect effects that metrics can have on activities both at an individual and institutional level.

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Section: Discussionsupporting

confidence: 72%

Metrics, metrics, metrics: the emergence of technological universities in Ireland

Stephens

Gallagher

2021

QAE

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“…This is the rationale we could not limit the concept of accountingisation to the monetary commiseration only because we analysed corporate factors and performance (especially in non-financial reports) that can be arduously expressed through monetary information. Thus, accountigisation manifests more prominently in the quantification instead of monetisation, so confirming that accountingisation may refer to the broad approach of using quantitative measures, which are not limited to financial measures and monetary values (Dumay, 2009;Järvinen et al, 2020;Jones and Dugdale, 2001;Martin-Sardesai et al, 2020a, 2020b.…”

Section: Accountingisation's Influence In Financial and Non-financial Reporting (Hypothesis 2)mentioning

confidence: 65%

Accountingisation and the narrative (re)turn of business model information in corporate reporting

Tullio

Torre

Dumay

et al. 2021

JAOC

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Purpose The debate about whether corporate reports should focus on numbers or narrative is long-standing. The recent push for business model information to be included in corporate reports has revitalised the debate. Many scholars suggest this constitutes a move towards narrative-based reporting. This study aims to investigate the debate and draws a comparison with the juxtaposition of the narrative and rational paradigms. This study also investigates how accountingisation influences the way business model information is presented in corporate reports. Design/methodology/approach This study analyses data from the financial and non-financial reports from 86 globally listed companies. This study first uses content analysis to code the data. This study then uses a partial least squares-structural equation model to test how accountingisation influences how firms report their business model information. Findings This study finds that accountingisation and a rational paradigm shape how companies present information about their business model in their financial and non-financial reports. This suggests that the dominance of quantitative measures in accounting affects even the presentation of narrative-based information. Despite the much-touted shift towards qualitative reporting, this study argues that companies find it difficult to cast off the yoke of a traditional numbers-based mindset. Research limitations/implications This paper contributes to the debate on numbers- versus narrative-based corporate reporting and the workings of narrative and rational paradigms. In it, this study lays out theoretical and empirical findings of accountingisation. This study also makes a case for freeing corporate reports from the shackles of an accountingisation mindset. Originality/value This study provides new insights into how companies report information about their business models and the influence of narrative and rational paradigms on financial and non-financial reporting.

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“…Therefore, according to Martin-Sardesai et al ( 2020 ), there is a need to take practical steps for the effective implementation of performance management systems rather than taking universities back to traditional setups. They highlighted the urgent need for strategic responses to configure expectations from academic work again.…”

Section: Solutions For Performance Managementmentioning

confidence: 99%

Performance measurement and management in the British higher education sector

et al. 2022

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Theoretical enquiry and empirical studies demonstrate the significance of performance management (PM) in the higher education sector and it is a fulcrum for developing a strategic role for people management within universities. In spite of the perceived weaknesses of people management in the higher education sector, in general, the current period of rapid and substantial contextual change may necessitate greater formalisation of HR practices across the British higher education sector. In addition to the changing role of the HR function and line managers, these developments may result in an increasingly stringent performance regime across the sector, especially in more hard-pressed institutions. Through a literature review and a pilot study, this paper attempts to address two main research questions: (i) what are the current performance management practices in the British Higher Education sector? and (ii) what needs to be done to strategically align these practices within HEIs in the UK? This paper discusses the wider literature related to performance management in general and to academic institutions in particular. We also undertook a small-scale qualitative study to explore the views of HR professionals on the need for, and the current performance measurement systems in their universities in the UK. The preliminary findings confirmed that PM is a key issue in the respondents' institutions, with substantial and recent changes in policy. This underscores the need for a large-scale research agenda to capture the current dynamics of change the sector is undergoing. The paper concludes by stimulating a policy debate and placing a number of research calls, along with suggestions on how these research questions may be investigated.

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

Cited by 31 publications

References 77 publications

Metrics, metrics, metrics: the emergence of technological universities in Ireland

Metrics, metrics, metrics: the emergence of technological universities in Ireland

Accountingisation and the narrative (re)turn of business model information in corporate reporting

Performance measurement and management in the British higher education sector

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