Connecting Accounting and Education in the Uk: Discourses and Rationalities of Education Reform

Discourse and institutional change: ‘Giving accounts’ and accountability

“…Our focus upon discourse allows institutional research, we suggest, to give more attention to the mechanisms through which changes to institutions and institutional logics can be produced. Edwards et al (1999Edwards et al ( , 2005 have suggested that the recent changes in the organization and structure of school practices in the UK were connected to changes in the organizational field of education. The changes discussed in this paper relate to what Barnett and Carroll (1993) call universalistic, in contrast to particularistic, policies, that is government intervention to reform the education field applied to all Local Education Authorities (LEAs) and their schools in England and Wales.…”

“…The concern for accountability was born out by the intent to balance delegation of decision making power to the school with the school's responsibility as it exercises this delegation (Edwards et al, 1999). This concern goes back to the discourses and rationalities that preceded the coming of LMS.…”

Commodification of Education and Academic LABOUR—Using the Balanced Scorecard in a University Setting

“…Most universities now operate in an environment where students are recognized as fee-paying customers (Green, 1994;King, 1995;Tinker & Koutsoumadi, 1997;Craig et al, 1999;Edwards et al, 1999;Baldwin & James, 2000;Hyland, 2000). Under the customer metaphor, students buy their education and shop around for classes and majors.…”

“…However, it is not built in accordance to a specific design like the house. Rather, it is the outcome of discovery, enquiry, analysis and synthesis (Craig et al, 1999;Edwards et al, 1999;Baldwin & James, 2000;Hyland, 2000). Valuable knowledge is expected to highlight significance and give meaning to human endeavour and foster worthwhile learning.…”

Military, ‘managers’ and hegemonies of management accounting controls: A critical realist interpretation

“…Accounting researchers have also explored how economic pressures combined with a new NPM ideology drive the state to effect major changes in MAC practices within public sector organisations (Ezzamel and Willmott, 1993;Cooper and Neu, 1995;Edwards et al, 1999;Ezzamel et al, 2004;Ashraf and Uddin, 2013). Goddard (2005) has linked the emergence of new accounting practices in local governments in the UK to a new post-Fordist hegemonic arrangement between the state, the economy and civil society.…”