Universities in a contested space: The dominance of calculative accounting practices and the development of a research agenda

IF 3.1 Q2 BUSINESS, FINANCE
Noel Hyndman, Irvine Lapsley, Mariannunziata Liguori
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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.

竞争空间中的大学:计算会计实践的主导地位和研究议程的发展
在过去的几十年里,新自由主义的管理改革主导了许多不同国家的大学部门。计算实践,包括绩效衡量和指标,在研究产出和增加学生人数方面已经传播和目标,以产生“利润”,已经成为规范,尽管许多声音认为这经常与大学创造知识和促进社会发展的使命相冲突。本文概述了随着时间的推移,人们对大学管理方式的关注不断变化,同时也概述了大学部门公共价值主题的出现和衡量。为那些对大学部门的研究感兴趣的人提出了一个未来的研究议程,以及可能的研究问题,以进一步推进这一领域。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
4.90
自引率
18.20%
发文量
27
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