Introduction to the special issue: “Performance measurement systems in universities: Threats or opportunities for governance?”

Rossi, Francesca Manes; Mussari, Riccardo; Cepiku, Denita

doi:10.1007/s10997-022-09638-5

Cited by 5 publications

(4 citation statements)

References 26 publications

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“…As Broucker et al. (2018) (see also Manes‐Rossi et al., 2022) discussed, in many countries, the system of higher education has been greatly influenced by NPM reforms, but these have not always been to the advantage of HEI. Therefore, they advocate using a public value perspective for two reasons.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…This study uses the latter perspective and analyses how accounting and control systems are used in order to create public value in the context of higher education institutions (HEI). Several recently published articles observe that these organizations have been greatly influenced by New Public Management (NPM) reforms, which has introduced several mechanisms (e.g., marketization) and incentives (e.g., a focus on research output instead of outcomes) that may be counter‐productive (Broucker et al., 2018; Carnegie, 2022; Manes‐Rossi et al., 2022). Therefore, a plea is made for using a broader, public value, perspective that puts back the “publicness” perspective in higher education (Manes‐Rossi et al., 2022).…”

Section: Introductionmentioning

confidence: 99%

“…Several recently published articles observe that these organizations have been greatly influenced by New Public Management (NPM) reforms, which has introduced several mechanisms (e.g., marketization) and incentives (e.g., a focus on research output instead of outcomes) that may be counter‐productive (Broucker et al., 2018; Carnegie, 2022; Manes‐Rossi et al., 2022). Therefore, a plea is made for using a broader, public value, perspective that puts back the “publicness” perspective in higher education (Manes‐Rossi et al., 2022). Our study analyzes this issue by focusing on Dutch universities of applied sciences (UAS).…”

Section: Introductionmentioning

confidence: 99%

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Management accounting and control systems as devices for public value creation in higher education

Salemans

Budding

2023

Financ Acc Manag

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This paper investigates how management accounting and control systems (operationalized by using Simons’ levers of control framework) can be used as devices to support public value creation and as such it contributes to the literature on public value accounting. Using a mixed methods case study approach, including documentary analysis and semi‐structured interviews, we found diverging uses of control systems in the Dutch university of applied sciences we investigated. Although belief and interactive control systems are used intensively for strategy change and implementation, diagnostic controls were used mainly at the decentral level and seen as devices to make sure that operational and financial boundaries were not crossed. Therefore, belief and interactive control systems lay the foundation for the implementation of a new strategy, in which concepts of public value play a large role, using diagnostic controls to constrain actions at the operational level. We also found that although the institution wanted to have interaction with the external stakeholders, in daily practice, this takes place only at the phase of strategy formulation, but not in the phase of intermediate strategy evaluation.

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Section: Theoretical Frameworkmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Management accounting and control systems as devices for public value creation in higher education

Salemans

Budding

2023

Financ Acc Manag

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“…In this context, the problem of implementing company strategy represents one of the most prominent contemporary problems that companies have to face with regard to strategic management (Gimbert et al, 2010). This needs from companies to adopt and implement an appropriate performance measurement system (PMS) that is compatible with their current and future circumstances, especially in the case of economic crises (Manes-Rossi et al, 2022). In a study conducted by the Research Institute of Management Accountants in 1996, the results indicated that traditional financial measurement systems were inadequate in achieving the aspirations of companies.…”

Section: Introductionmentioning

confidence: 99%

Strategic Management Accounting and Performance Measurement Systems: A Loose Coupling?

2023

RJFA

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This study aims to clarify the association between strategic management accounting (SMA) and performance measurement system (PMS) based on configurational and contingency theories assumptions. For that, data were collected from 98 higher-level accounting managers working in Saudi companies listed at the Saudi Exchange's Main Market at the end of 2022. The results show that there is a positive and significant correlation between SMA and PMS, and there is a statistically significant positive effect of the level of practicing SMA on PMS adopted by surveyed companies. This means that the company that is practicing SMA in higher level tends to adopt a nontraditional PMS. The results also show that there is a statistically significant difference between surveyed companies in the level of performance due to the linkage between their PMS and SMA practices. Appropriate linkage between SMA and PMS leads for better performance. However, the present study supports the idea that SMA can be a contextual factor affecting the type of PMS adopted by companies.

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Can “publishing game” pressures affect the research topic choice? A survey of European accounting researchers

2023

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This study explores the uninvestigated area of research agenda setting, which has considerable influence on the societal impact of accounting academia, which the paying-off mentality stemming from a “publish or perish” culture risks jeopardizing. More specifically, it investigates the research topic choice of accounting researchers to ascertain whether and how the “publishing game” pressures induced by the governance principles of new public management influence this crucial decision. Survey evidence shows that European accounting researchers choose their research topics by considering (i) explicit research requests, (ii) short-term publishing opportunities, (iii) practical and educational needs, and (iv) the intellectual needs of the academic community. In this respect, researchers seem to form a heterogeneous community that places varying importance on these factors, suggesting different effects of “publishing game” pressures. The three clusters aim at societal impact through diverse avenues, while the probability of rapid publishing seems to be the primary driver of another cluster, thus revealing a substantial risk of goal displacement. This study contributes to the debate on publishing pressures in accounting academia by complementing the contextualized reflections of previous literature with evidence documenting their effects on what (in addition to how) accounting researchers study. These findings have policy and practical implications that can help policymakers, university managers, gatekeepers of the publishing process, and our entire academic community.

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Introduction to the special issue: “Performance measurement systems in universities: Threats or opportunities for governance?”

Cited by 5 publications

References 26 publications

Management accounting and control systems as devices for public value creation in higher education

Management accounting and control systems as devices for public value creation in higher education

Strategic Management Accounting and Performance Measurement Systems: A Loose Coupling?

Can “publishing game” pressures affect the research topic choice? A survey of European accounting researchers

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