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

Gebreiter, Florian

doi:10.1016/j.cpa.2021.102292

Cited by 53 publications

(55 citation statements)

References 64 publications

(104 reference statements)

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“…Over the last few decades, numerous studies have identified fundamental changes in academia that are typically connected to underlying assumptions concerning the nature of academia in general and how university organizations are managed in particular. Scholars with recent publications in interdisciplinary accounting journals include Gebreiter and Hidayah (2019), Kallio et al (2020), Lepori and Montanauti (2020), Tucker and Parker (2020), O'Connell et al (2020b), Conrath-Hargreaves and W€ ustemann (2019 and Gebreiter (2021). Scholars have typically recognized and theoretically elaborated on two or more competing logics.…”

Section: Competing Institutional Logics and Their Effects On Institutional Work In Academiamentioning

confidence: 99%

Institutional logic and scholars' reactions to performance measurement in universities

Kallio

Grossi

et al. 2021

AAAJ

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PurposeEmploying institutional logic and institutional work as its theoretical framework, this study analyzes scholars' reactions to performance measurement systems in academia.Design/methodology/approachLarge datasets were collected over time, combining both quantitative and qualitative elements. The data were gathered from a two-wave survey in 2010 (966 respondents) and 2015 (672 respondents), conducted among scholars performing teaching- and research-oriented tasks in three Finnish universities.FindingsThe analysis showed statistically significant changes over time in the ways that the respondents were positioned in three major groups influenced by different institutional logics. This study contributes to the international debate on institutional change in universities by showing that in Finnish universities, emerging business logics and existing professional logics can co-exist and be blended among a growing group of academics. The analysis of qualitative open-ended answers suggests that performance measurement systems have led to changes in institutional logic, which have influenced the scholars participating in institutional work at the microlevel in academia.Social implicationsWhile most scholars remain critical of performance measurement systems in universities, the fact that many academics are adapting to performance measurement systems highlights significant changes that are generally occurring in academia.Originality/valueWhile most extant studies have focused on field- and organizational-level analyses, this study focuses on understanding how the adoption of performance measurement systems affects institutional logic and institutional work at the microlevel. Moreover, the study's cross-sectional research setting increases society's understanding of institutional evolution in academia.

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Section: Competing Institutional Logics and Their Effects On Institutional Work In Academiamentioning

confidence: 99%

Institutional logic and scholars' reactions to performance measurement in universities

Kallio

Grossi

et al. 2021

AAAJ

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“…Le dialogue avec le monde de la pratique a également été découragé par ces nouvelles mesures, une telle activité ne permettant pas d'aboutir à des résultats qui comptent dans l'évaluation des universitaires (Hopwood, 2008). Gebreiter (2022) discute l'évolution de l'évaluation des activités de recherche et d'enseignement qui peut conduire à la domination d'une orientation marché pour laquelle les activités de recherche et d'enseignement sont estimées à partir d'outputs produits et les étudiants endossent le rôle de clients. Il analyse en particulier le cas des départements de management en Angleterre.…”

Section: Mesurer Chiffres Et Décision La Part Des Pairsunclassified

“…En effet, il a été identifié par les dirigeants d'écoles de management (publics ou privées) des disciplines où il est plus aisé de publier dans des revues bien valorisées dans les classements internationaux, et d'autres non. Dans une perspective de moyen / long terme, certaines disciplines sont perçues comme intensive en pédagogie (Gebreiter [2022] cite la comptabilité), et d'autres disciplines comme intensive en recherche. Ainsi, le triste sort des sciences de gestion et du management peut être réduit à une typologie disciplinaire.…”

Section: Mesurer Chiffres Et Décision La Part Des Pairsunclassified

Conclusion générale

Deville¹

2022

La Disputatio Au Cœur Du Management

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Apparues dans le paysage académique au tournant des années 1970, après s'être émancipées des sciences juridiques et des sciences économiques, les sciences de gestion et du management occupent désormais une place centrale dans le dispositif universitaire français. En effet, un étudiant sur cinq y suit un cursus généraliste ou spécialisé en management des organisations, avec des taux d'insertion professionnelle atteignant des niveaux très élevés. Le dynamisme est au moins aussi significatif en matière de recherche, avec la présence d'associations académiques très impliquées dans la diffusion des savoirs théoriques et appliqués. Alors même que de multiples débats se font jour sur la gouvernance du système universitaire, notamment dans le processus de recrutement et de promotion des enseignants-chercheurs, il est essentiel de discuter sereinement des enjeux en présence. Tel est l'objet du présent ouvrage, dont les différents chapitres sont rédigés par 40 membres ou anciens membres de la section 06 du Conseil national des universités (CNU) de la mandature 2019-2023. Leur volonté est d'éclairer les controverses en optant pour une vision réflexive, fondée sur le registre de la disputatio : une discussion entre pairs mobilisant arguments et contre-arguments. Les 18 chapitres, organisés en cinq parties (mesurer, transmettre, s'interroger, explorer, se projeter), abordent des questionnements majeurs devant retenir l'attention de tous les enseignants-chercheurs en sciences de gestion et du management et, plus largement, du grand public qui souhaite mieux appréhender la gouvernance du système universitaire.AUDE DEVILLE (DIR.

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“…Lack of external funding is linked with capacity building of academic administrators (Baum and Bartkowski, 2020). HEIs having well-trained academic administrators can secure maximum external funds to promote sustainability by winning research grants and collaborating with industries with the aim of long-term success and sustainable development (Ashton et al , 2017; Gebreiter, 2021). Moreover, HEIs having lack of such well-trained academic administrators cannot realize their potential to meet their financial needs.…”

Section: Literature Reviewmentioning

confidence: 99%

Barriers to sustainability at Pakistan public universities and the way forward

Bukhari

Said

Gul

et al. 2021

IJSHE

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Purpose Sustainability has globally become a mantra to address complex and unprecedented survival, social, political and peace issues. Higher education institutions bear responsibility to address them. This paper aims to explore barriers that Pakistani public universities (PPUs) face in embedding sustainability at their campuses. This paper also offers potential opportunities to take initiatives to minimize barriers and move towards a sustainable future. Design/methodology/approach This paper is based on case study approach, and data were gathered through interviews and documents. Interviews with 11 academic administrators were conducted to gain deeper understanding on issues of governance and its influence on sustainability. Data were analysed using thematic analysis that created thematic map/model. Findings Key findings include, firstly, that majority of participants think poor governance is the biggest issue in demoting sustainability. This barrier causes an array of interconnected barriers. Secondly, participants strongly associate unsustainability with lack of institutional change and training. Finally, lack of resources was the most frequently articulated barrier. Findings provided a rationale to propose suggestions to promote sustainability. Originality/value Developed countries are leaders in promoting sustainability, whereas developing countries are laggards. Pakistan, a developing country, does not have substantial research to reveal the barriers PPUs are facing to promote sustainability. This paper is an attempt to address research gap in identifying barriers to sustainability.

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

Cited by 53 publications

References 64 publications

Institutional logic and scholars' reactions to performance measurement in universities

Institutional logic and scholars' reactions to performance measurement in universities

Conclusion générale

Barriers to sustainability at Pakistan public universities and the way forward

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