Charity and finance in the university

Beverungen, Armin; Hoedemaekers, Casper; Veldman, Jeroen

doi:10.1016/j.cpa.2012.10.005

Cited by 22 publications

(15 citation statements)

References 27 publications

(23 reference statements)

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“…The ideal-typical ontological assumptions relating to this economic 'agent' were central to a broad program in law and economics and have had a broad influence, not just in legal and economic scholarship (Bratton, 1989), notably in regulatory changes and court decisions (Becker, 1974;Ghoshal, 2005, p. 81), but also in sociology and psychology (Ghoshal, 2005, p. 82), and in corporate governance theory (Daily, Dalton and Cannella, 2003;Aglietta and Rebérioux, 2005). Overall, these assumptions have facilitated a wide reconstruction of assumptions regarding the ontology of constructs in the legal and economic domains, such as citizens, organizations, states and markets (Perrow, 1986, p. 15;Ghoshal, 2005;Veldman, 2013;Beverungen, Hoedemaekers and Veldman, 2014).…”

Section: Discussion and Conclusion: The Political Economy Of The Synmentioning

confidence: 99%

“…As a concept, the natural person can only be distinguished conceptually from the juridical person by virtue of their embodied qualities. Similarly, it is in relation to these singular and embodied qualities that the concept of the natural person provides a stable referent for the category of the 'legal subject' to relate to wider concepts of the category of the 'person', 'individual', or 'subject' in dominant political (Bowman, 1996), legal (Wells, 2005) and methodological assumptions in the social sciences (Elster, 2007), as well as in direct relation to other (supra-)individual constructs, including individuals, states and organizations (Gierke, 1968;Bowman, 1996;Maitland, 2003;Veldman and Parker, 2012;Veldman, 2013;Wilks, 2013;Beverungen, Hoedemaekers and Veldman, 2014).…”

Section: Discussion and Conclusion: The Political Economy Of The Synmentioning

confidence: 99%

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Incorporating Embodiment

Veldman

2015

SSRN Journal

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The history of the corporate form shows that it is a problematic construct, which allows for the simultaneous use of multiple referents. The necessary use of these multiple referents, particularly in the construction of the economic 'agent' with contractual agency, provides the background for the necessary ontological understanding of all economic 'agents' and legal 'subjects' as 'homo economicus'. The continued use of the corporate form, therefore, leads to the necessary evacuation of ontological content from the category of the legal 'subject' and the economic 'agent'. I will show how this structural evacuation of embodied content relates to and affects the status of embodied human beings in these domains. 'Corporations have a life, and even citizenship, of their own, with attendant rights and powers. Corporations are "persons" within the meaning of the United States Federal Constitution and Bill of Rights' (Monks and Minow, 2009, p. 14). As Monks and Minow show, it has become commonplace to think and speak of corporations as if they were legal 'persons' that can be endowed with such properties as 'citizenship' and even 'life'. Cautious observers might warn that corporations are not Working Paper Version 'Incorporating Embodiment' 13-10-2015 The Modern Corporation Project www.themoderncorporation.com 6.2.1 A short history of the legal construct The notion that the corporation presents a legal 'subject' or 'person' is not self-evident. By the end of the 19th century corporate charters were still conditional and limited liability was a feature that was only sparingly attributed to corporations (Handlin and Handlin, 1945; McLean, 2004; Avi-Yonah and Sivan, 2007; Djelic, 2013). Under these conditions corporations were treated as Working Paper Version 'Incorporating Embodiment' 13-10-2015 The Modern Corporation Project www.themoderncorporation.com partnerships (Ireland, 1999; Perrow, 2002), that is as aggregations of individuals, not as singular 'subjects' or 'persons' in terms of how they related to other legal 'subjects' (Dewey, 1926). By the middle of the 19th century, an increasing separation between the shareholders and 'the company' necessitated the creation of a formal separate legal entity, which would hold ownership over corporate assets and liabilities in its own name, rather than in the name of the owners or the managers. By creating 'a body, which by no fiction of law, but by the very nature of things, differs from the individuals of whom it is constituted' (Dicey, 1894-1895 in Maitland, 2003, p. 63) the corporate form provided a construct next to the aggregation of individuals. The concrete status of this reified separate legal entity with attributions of ownership would remain unclear in

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Section: Discussion and Conclusion: The Political Economy Of The Synmentioning

confidence: 99%

Section: Discussion and Conclusion: The Political Economy Of The Synmentioning

confidence: 99%

Incorporating Embodiment

Veldman

2015

SSRN Journal

Self Cite

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“…Accounting and audit have also been pivotal in the restructuring of various state services, including education (Edwards et al, 1999;Coy et al, 2001;Lawrence & Sharma, 2002;Neumann & Guthrie, 2002;Parker, 2002;Arnaboldi & Azzone, 2010;Beverungen et al, 2014), culture (Everett, 2003) and healthcare (Broadbent et al, 1991;Dent, 1991;Arnold & Oakes, 1995;Lawrence, 1999;Mutiganda, 2013). Set up as accounting entities managed by the use of methods borrowed from the private sector and having to report on the efficiency of their use of resources rather than on the public service offered, public institutions were thus colonized by accounting to the point that they increasingly resembled corporations.…”

Section: Transforming Public Actionmentioning

confidence: 99%

You too can have a critical perspective! 25 years of Critical Perspectives on Accounting

Moralès

Sponem

2017

Critical Perspectives on Accounting

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International audienceThis paper provides an overview of the emergence of Critical Perspectives on Accounting and of some of its achievements. The journal was originally created to provide a forum to question some of the notions that were systematically taken for granted in accounting practice and research, to explore the ideological underpinnings of the discipline, and reveal its role in processes of domination and social reproduction. The aim was also to encourage community-building around other important issues such as critical accounting interventions and their potential, or ways to bring out more emancipatory perspectives on accounting. We review three streams with a critical approach to accounting that were developed in the journal over 25 years: promoting a radical reflexivity to challenge mainstream views on accounting, questioning the normative claims of the profession to reveal its role in social reproduction, and highlighting the role of accounting in major socio-political trends

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“…Indeed "funding formulas are not conducive to recognising the special needs" and "closing equity gaps" (Salmi and Hauptman, 2006, p. 50). As commented by Beverungen et al (2014), the corporate style of accounting that prevents the TEIs from carrying out their social responsibilities, undermines the 'public-ness' of the TEIs. After three decades of funding cuts, New Zealand now has one of the lowest rates of public funding (just 60%) for its tertiary education spending of all OECD countries (UNESCO, 2009).…”

Section: Nit Perspectivementioning

confidence: 99%

The role of accounting in transforming public tertiary institutions in New Zealand

Narayan

Stittle

2018

AAAJ

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Purpose -This paper evaluates the role and influence played by the discipline of accounting through its association with the multiple logics of government reforms to transform the public tertiary education sector in New Zealand.Design/methodology/approach -The study adopts a case study approach utilising multiple data collection methods. Neo-institutional theory (NIT) provides an insightful and valuable complement to neo-liberalism and enhances our understanding of institutional logics driving government reforms and the transformation of public tertiary institutions.Findings -The findings reveal that accounting has become a powerful conduit for the exercise of the neo-liberalism reforms by government and implemented by managerial control over public tertiary education institutions.Research implications -By addressing a gap in the literature the paper shows how political and economic neo-liberal policies have been implemented in tertiary education with the discipline of accounting being adopted as a prime driver of these reforms. The paper has significant implications for educational management, academics and learners in understanding how and why the inherent nature, objectives and processes of the overall educational experience has undergone a radical reformation.Originality/value -New Zealand is one of the first countries to implement these educational reforms and adopted 'accounting technologies' to reduce costs and improve performance. But the reality has often been very different. Most of the government's original objectives have not been fulfilled and the reforms have been costly for the academic profession. This paper provides a valuable source of learning for academics, managers and politicians.

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Charity and finance in the university

Cited by 22 publications

References 27 publications

Incorporating Embodiment

Incorporating Embodiment

You too can have a critical perspective! 25 years of Critical Perspectives on Accounting

The role of accounting in transforming public tertiary institutions in New Zealand

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