What you see depends on where you look: performance measurement of Australian accounting academics
| Autor: | Ann Martin-Sardesai, James Guthrie, Basil TUCKER |
|---|---|
| Přispěvatelé: | Martin-Sardesai, Ann, Guthrie, James, Tucker, Basil P |
| Rok vydání: | 2020 |
| Předmět: |
Excellence in Research Australia
business.industry media_common.quotation_subject 05 social sciences Economics Econometrics and Finance (miscellaneous) accountingisation 050301 education Accounting 050201 accounting Document analysis Australian higher education sector performance measurement systems accounting academics Perception 0502 economics and business Narrative Performance measurement Sociology business Empirical evidence 0503 education Senior management media_common |
| Zdroj: | Accounting, Auditing & Accountability Journal. 33:1193-1218 |
| ISSN: | 0951-3574 |
| DOI: | 10.1108/aaaj-08-2019-4133 |
| Popis: | 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. |
| Databáze: | OpenAIRE |
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