Accounting scholarship and management by numbers

Hopper, Trevor

doi:10.1590/1808-057x201690110

Cited by 5 publications

(7 citation statements)

References 13 publications

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“…A depressing trend I have encountered is the response by many, often younger academics, that they would love to do such work, but it may not get published in outlets rated highly in research journals that deans insist they should publish in. This is tied to the commercialisation and commodification of universities, increasingly reproduced in many accounting degrees (Hopper, 2013, 2016). However, as Pope Francis’s encyclical makes clear, this raises moral issues for individuals and organisations, including universities and academics, as my printer friend pithily made clear to me.…”

Section: Discussionmentioning

confidence: 99%

Stop accounting myopia: – think globally: a polemic

Hopper

2019

JAOC

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The paper covers issues raised in my plenary address to the Journal of Accounting and Organizational Network Conference held in Melbourne in November 2017. This called for accountants, whether professionals in practice or in academia, to broaden their vision of accounting and accountability beyond the financial accountability of organisations, and serving corporate and capital market interests, to consider how it can help achieve sustainable development goals. Design/methodology/approach The discussion is based on personal experience, cognate literature, and policies of major global institutions. Findings Whilst the need for financial reporting will remain, there is a pressing need for reporting to measure, monitor and make accountable organisations' obligations to help achieve sustainable development goals established by global institutions such as the United Nations. Areas of importance discussed are accounting for human rights, mitigation of climate change, securing decent work, increasing accountability-especially civil society democratic participation, and a greater and more equal partnership with stakeholders and developing countries to address their needs. Research limitations/implications The article is a personal polemic intended to provoke reflection and reform amongst accountants. Practical implications The paper outlines areas where accounting could and has addressed human rights and sustainability issues, and the implications for reforming accounting practice and education.

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Section: Discussionmentioning

confidence: 99%

Stop accounting myopia: – think globally: a polemic

Hopper

2019

JAOC

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“…As noted in the introduction of this paper, the literature on the effects of corporatisation on accounting academics has so far been dominated by contributions drawing on personal experiences and reflections, usually of highly distinguished professors in the field (e.g. Chua, 2019;Gendron, 2008;Guthrie and Parker, 2014;Hopper, 2013Hopper, , 2016Hopwood, 2007Hopwood, , 2008Humphrey, 2005;Humphrey and Gendron, 2015;Parker, 2005). In this paper, I aim to extend the empirical evidence base of our understanding of corporatisation's effects with reference to the case of The Business School (TBS), which is argued to be of particular interest because this school embraced the corporate approach to higher education more readily than most other business schools in England.…”

Section: The Business Schoolmentioning

confidence: 99%

“…The implications of university corporatisation for accounting research and teaching have attracted extensive commentary among accounting academics (e.g. Chua, 2019;Gendron, 2008Guthrie and Parker, 2014;Hopper, 2013Hopper, , 2016Hopwood, 2007Hopwood, , 2008Humphrey, 2005;Humphrey and Gendron, 2015;O'Connell et al, 2020a;Palea, 2017;Parker, 2005;Saravanamuthu and Tinker, 2002). Regarding research, the increasingly important role journal rankings play in corporatised universities has been the subject of much criticism.…”

Section: Introductionmentioning

confidence: 99%

“…The literature on the implications of corporatisation on accounting academia has so far been dominated by personal reflections of senior academics in the field (e.g. Chua, 2019;Gendron, 2008Guthrie and Parker, 2014;Hopper, 2013Hopper, , 2016Hopwood, 2007Hopwood, , 2008Humphrey, 2005;Humphrey and Gendron, 2015;Parker, 2005). In this paper, I seek to broaden the empirical evidence base for this literature with the help of an in-depth case study of The Business School (TBS), a researchintensive English business school that has strongly embraced the corporatised approach towards higher education.…”

Section: Introductionmentioning

confidence: 99%

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A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia

Gebreiter

2022

Critical Perspectives on Accounting

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“…Compounding rankings, institutions will often publicise themselves based on their performance assessed by these rankings, in theory, providing the rational consumers of education (the students and parents/guardians of those students) with an informed choice of the quality of their institution, relevant to others. This “playing to the numbers” logic (Ezzamel et al , 1990; Gray and Collison, 2002; Hopper, 2016) allows for a layer of language to further mask that which is being represented behind it (Messner, 2009), arguably adding as much disinformation as to the quality of HE institutions as information (Roberts, 2009). At the same time, it can push academic institutions to target resources towards satisfying rankings, sometimes increasing the financial risk exposure of such institutions (Armstrong, 2009; Armstrong and Fletcher, 2004).…”

Section: The United Kingdom Higher Education Environmentmentioning

confidence: 99%

This is not an exit: accounting education and attempting to escape the capitalist realist “cage”

Yates,

Al Mahameed

2023

ARJ

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Purpose Through this reflexive, theoretically informed polemical piece, this paper aims to seek to reflect on the role of accounting education in United Kingdom Higher Education (UKHE). The authors reignite an old, but pertinent debate, whether accounting graduates should be educated to be accountants or receive a holistic, critical education. Design/methodology/approach The authors adopt a theoretical position drawing on the work of Slavoj Žižek and Mark Fisher, and their fusion of Lacanian psychoanalysis and Marxism, in particular Fisher’s (2009) conceptualisation of “capitalist realism” to take a critical standpoint on the effects that UKHE marketisation is having on the teaching of accounting and other business-related disciplines. Findings The authors outline four key aspects of where accounting education in UKHE is influenced by capitalist realism, as a result of the marketisation of UKHE. Research limitations/implications The paper is a reflexive polemic and so is limited by this written style and presentation. Social implications The authors argue that capitalist realism is a dominant theme that influences accounting education. They propose that universities now, more than ever, must focus on their societal duty to foster critical viewpoints in their graduates and dispose of a model that is subject to capitalist realism ontology. Originality/value The theoretical stance allows for a potentially deeper consideration of issues surrounding marketisation of higher education, from the micro level of social interaction (that of the accounting academic and their impact/perceptions of the reality).

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Accounting scholarship and management by numbers

Cited by 5 publications

References 13 publications

Stop accounting myopia: – think globally: a polemic

Stop accounting myopia: – think globally: a polemic

A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia

This is not an exit: accounting education and attempting to escape the capitalist realist “cage”

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