{"title":"Academic logics in changing performance measurement systems","authors":"E. Guarini, F. Magli, A. Francesconi","doi":"10.1108/qram-06-2019-0076","DOIUrl":null,"url":null,"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.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":"30 1","pages":"109-142"},"PeriodicalIF":2.3000,"publicationDate":"2020-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"20","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Qualitative Research in Accounting and Management","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1108/qram-06-2019-0076","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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.
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