Academic logics in changing performance measurement systems

IF 2.3 4区 管理学 Q2 BUSINESS, FINANCE
E. Guarini, F. Magli, A. Francesconi
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引用次数: 20

Abstract

The purpose of this study is to analyse how academic staff cope with the new culture of performance measurement and assessment in universities. In particular, the study aims to shed light on how external pressures related to measurement of research performance are translated into organisational and individual academic responses within the university and the extent to which these responses are related specifically to the operational features of performance measurement systems (PMS).,The study is based on a case study conducted in an Italian public university and based on interviews with a cross-disciplinary sample of faculty members.,The study provides insights into how linking financial incentives and career progression to research performance metrics at the system and organisational levels may have important reorientation effects on individual behaviours and epistemic consequences for the academic work.,The study is based on interviews, so one limitation is related to the risk of researcher and interviewee personal bias. Moreover, this study is focused on one single case of a specific university setting, which cannot be fully representative of the experiences of others.,The study contributes to the literature on management accounting by exploring the factors that might explain why the unintended effects of PMS on academics’ behaviour reported by several studies might occur. From a practitioner’s point of view, it shows features of PMS that may produce unintended effects on academic activities. It also highlights the need to rethink PMS for the evaluation of university performance through the involvement of different stakeholders.
改变绩效评估系统的学术逻辑
本研究的目的是分析学术人员如何应对大学绩效测量和评估的新文化。特别是,该研究旨在阐明与研究绩效测量相关的外部压力如何转化为大学内组织和个人的学术反应,以及这些反应与绩效测量系统(PMS)的操作特征具体相关的程度。该研究基于在意大利一所公立大学进行的案例研究,并基于对跨学科教师样本的采访。该研究提供了关于如何将财务激励和职业发展与系统和组织层面的研究绩效指标联系起来,可能对个人行为和学术工作的认知后果产生重要的重新定位影响的见解。该研究基于访谈,因此一个限制与研究人员和受访者个人偏见的风险有关。此外,本研究的重点是一个特定大学环境的单一案例,不能完全代表其他人的经历。该研究通过探索可能解释为什么经前症候群对学者行为的意外影响可能发生的因素,为管理会计的文献做出了贡献。从从业者的角度来看,它显示了经前综合症的特征,可能会对学术活动产生意想不到的影响。它还强调了通过不同利益相关者的参与来重新思考评估大学绩效的PMS的必要性。
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
4.50
自引率
31.60%
发文量
34
期刊介绍: Qualitative Research in Accounting & Management is an international journal that promotes qualitative research at the interface of accounting and management. The journal encourages the assessment of practices in the accounting field through a variety of theoretical lenses, and seeks to further our knowledge of the accounting-management nexus in its broadest (e.g., organisational, social and political) contexts. QRAM welcomes submissions of original research papers, conceptual pieces, substantive review articles, and shorter papers such as comments or research notes. The following is intended to indicate potential topics, but is by no means prescriptive. These topics can be overlapping rather than discrete subject areas, and researchers should not feel restricted by the scope of the topics listed below. • Management accounting and control • Accountability, transition and organisational change • Performance management and accounting metrics • Accounting for strategic management • The use and behavioural effects of accounting information in organisational decision-making • Public and third sector accounting and management • Accounting and management controls for sustainability and the environment • Historical perspectives on the accounting-management interface • Methods and methodologies for research at the interface of accounting and management • Accounting and management in developing countries and emerging economies • Technology effects on accounting-management dynamics
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