The ERA: A Brave New World of Accountability for Australian University Accounting Schools

Abstract

This study examines the potential impact of Excellence in Research for Australia (ERA) on Australian university accounting schools through a series of in‐depth interviews with Heads of Schools. Using an institutional theory framework we find that the pending introduction of the ERA has brought about changes in school structures, processes and systems. A creeping isomorphism is apparent as evidenced by a sector‐wide movement towards targeting publications in highly ranked North American journals. While participants were generally positive about the overall aims of the ERA many felt that it would marginalise non‐mainstream research. Furthermore, they were of the opinion that the ERA would lead to a reduction in the standing of accounting schools within Australian universities relative to other disciplines.

Beyond the ticket and the brand: imagining an accounting research future

“…Increasingly researchers go to lengths to demonstrate national economic benefits in their research grant applications while actually aiming their outputs at highly rated international journals without real regard for significant economic or social policy contributions (Shore, 2010). de Lange et al. (2010) argue that on balance, the game of pursuing a publications profile in highly rated journals has shown signs of winning out as the dominant research focus.…”

The question of research relevance: a university management perspective

“…Some non-Go8 university alliances may continue to experience a comparative disadvantage due to limited resources, a higher priority on teaching, and challenges in attracting and retaining top researchers (De Lange et al, 2010). This might conceivably lead to an indifferent ERA performance.…”

Publication patterns of award-winning forest scientists and implications for the Australian ERA journal ranking

“…Principal amongst the indicators is a four-tiered journal ranking that serves as a proxy for the quality of research outputs. Thus the ranking of journals and the definition of research fields will be influential in shaping future university research in Australia, and warrants careful scrutiny (Bloch, 2010;De Lange, O'Connell, Mathews, & Sangster, 2010;Lamp, 2009;Lamp & Fisher, 2010;Vanclay, 2011).…”