Calculative regimes in the making: implementation and consequences in the context of Austrian public universities

IF 2.3 4区 管理学 Q2 BUSINESS, FINANCE
Michael Habersam, Martin Piber, M. Skoog
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引用次数: 4

Abstract

Purpose This study aims to answer the research question of how a calculative regime for public universities is implemented, how and under which conditions its symbolic use emerges and what kind of unintended consequences occur over time. Design/methodology/approach The empirical material presented in the paper derives methodically from a longitudinal qualitative research approach analyzing higher education systems (HES)-reforms in Austria. To better understand the consequences of the organizational changes in line with the new legal framework, 2 series of qualitative interviews in 2011/2012 and 2016/2017 on the field level and the organizational level were conducted. Findings Identifying two enabling consequences from the tactical behaviors of resistance and symbolic use, i.e. new processes of communication and horizontal network building, allows for theory-building with a focus on the dynamics how accounting begins, then next becomes an established infrastructure, is then destabilized and re-elaborated before it becomes, again, an infrastructure which is different from before. Research limitations/implications Although the findings are based on a national empirical context, they are linked to the international discourse on HES in transition and the role of calculative regimes including performance measurement and management attitudes and instruments. They are relevant for an international research community open-minded toward differentiated case studies in a longitudinal perspective on HES-reforms. Practical implications When reflecting on their own specific settings governing bodies and practitioners managing the transition of HES may find insights from longitudinal case studies inspiring. The dynamics initiated by new calculative regimes installed need a sensitive framework to handle dissent, resistance, tactical behaviors and changes in power relations between the field level and the organizational level. Originality/value This is a unique longitudinal case study of the Austrian HES and its public universities in transition.
制定中的计算制度:在奥地利公立大学的背景下实施和后果
本研究旨在回答以下研究问题:公立大学的计算制度是如何实施的,它的象征性使用是如何以及在什么条件下出现的,以及随着时间的推移会产生什么样的意想不到的后果。设计/方法/方法本文中提出的实证材料有系统地来自纵向定性研究方法,分析奥地利高等教育系统(HES)的改革。为了更好地了解与新的法律框架相一致的组织变革的后果,2011/2012年和2016/2017年在实地层面和组织层面进行了2系列定性访谈。从抵抗和象征性使用的战术行为中识别出两种有利的结果,即新的沟通过程和横向网络建设,允许理论建设关注会计如何开始的动态,然后成为一个既定的基础设施,然后不稳定和重新阐述,然后再次成为一个不同于以前的基础设施。研究局限/影响虽然研究结果是基于国家经验背景,但它们与转型期卫生系统的国际论述以及计算制度的作用(包括绩效衡量和管理态度和工具)有关。它们与国际研究界在高等教育改革的纵向视角下对差异化案例研究持开放态度有关。实际意义在反思自己的具体情况时,管理HES过渡的理事机构和从业人员可能会发现纵向案例研究的见解令人鼓舞。由新的计算机制所启动的动态需要一个敏感的框架来处理异议、抵抗、战术行为以及实地层面和组织层面之间权力关系的变化。原创性/价值这是一个独特的纵向案例研究奥地利高等教育和公立大学的转型。
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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