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A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia
Critical Perspectives on Accounting ( IF 5.538 ) Pub Date : 2021-02-15 , DOI: 10.1016/j.cpa.2021.102292
Florian Gebreiter

This paper examines the effects of university corporatization on accounting academics with reference to an in-depth case study of a research-intensive English business school that strongly embraced managerialist and marketized approaches to higher education. It discusses how accounting research became marginalized as the school directed research funding towards business disciplines it deemed more likely to deliver top-ranked publications, large research grants and substantial industry partnerships. The paper moreover explores how accounting teaching, curriculum design and the administrative hierarchies of the business school started to be colonized by teaching fellows with backgrounds in private sector accountancy tuition. As a result of these two developments, the school’s accounting department gradually transformed into a teaching-only operation which delivered largely standardized and highly technical accounting education. The paper links this transformation of the accounting department to the growing emphasis on research and teaching performance measures in the English higher education system and concludes that the academic accounting profession, as defined by original research and research-informed teaching, is in danger of disappearing at many English business schools.



中文翻译:

危险的职业?大学公司化、绩效衡量和会计学术界的可持续性

本文通过对一所大力接受管理主义和市场化高等教育方法的研究密集型英国商学院的深入案例研究,检验了大学公司化对会计学者的影响。它讨论了会计研究是如何被边缘化的,因为学校将研究资金用于它认为更有可能提供一流出版物、大量研究资助和大量行业合作伙伴关系的商业学科。此外,本文还探讨了商学院的会计教学、课程设计和行政等级制度是如何开始被具有私营部门会计学费背景的教员殖民的。由于这两个发展,学校会计系逐渐转变为教学型办学,主要提供标准化、高技术的会计教育。本文将会计系的这种转变与英国高等教育系统对研究和教学绩效衡量的日益重视联系起来,并得出结论认为,由原创研究和研究型教学所定义的学术会计专业有消失的危险。许多英国商学院。

更新日期:2021-02-15
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