{"title":"Universities in a contested space: The dominance of calculative accounting practices and the development of a research agenda","authors":"Noel Hyndman, Irvine Lapsley, Mariannunziata Liguori","doi":"10.1111/faam.12383","DOIUrl":null,"url":null,"abstract":"<p>Over the last few decades, neoliberal, managerial, reforms have dominated the university sector in a number of different countries. Calculative practices, including performance measures and indicators, have spread and targets, in terms of research outputs and increasing student numbers in order to generate “profit”, have become the norm, despite the many voices seeing this as often clashing with the mission of universities to create knowledge and contribute to social development. The paper provides an overview of the changing focus on how universities have been managed over time and, at the same time, of the emergence and measurementof Public Value themes in the university sector. A future research agenda is proposed for those interested in the study of the university sector, together with possibleresearch questions to further this area.</p>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":null,"pages":null},"PeriodicalIF":3.1000,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Financial Accountability & Management","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/faam.12383","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
Over the last few decades, neoliberal, managerial, reforms have dominated the university sector in a number of different countries. Calculative practices, including performance measures and indicators, have spread and targets, in terms of research outputs and increasing student numbers in order to generate “profit”, have become the norm, despite the many voices seeing this as often clashing with the mission of universities to create knowledge and contribute to social development. The paper provides an overview of the changing focus on how universities have been managed over time and, at the same time, of the emergence and measurementof Public Value themes in the university sector. A future research agenda is proposed for those interested in the study of the university sector, together with possibleresearch questions to further this area.