IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v87y2022ics1045235421000113.html
   My bibliography  Save this article

A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia

Author

Listed:
  • Gebreiter, Florian

Abstract

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.

Suggested Citation

  • Gebreiter, Florian, 2022. "A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
    • Handle: RePEc:eee:crpeac:v:87:y:2022:i:c:s1045235421000113
    DOI: 10.1016/j.cpa.2021.102292
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235421000113
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2021.102292?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Anthony Hopwood, 2008. "Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough," European Accounting Review, Taylor & Francis Journals, vol. 17(1), pages 87-96.
    2. repec:eme:aaaj00:09513571311327480 is not listed on IDEAS
    3. Stephen Walker, 2004. "Conflict, collaboration, fuzzy jurisdictions and partial settlements. Accountants, lawyers and insolvency practice during the late 19th century," Accounting and Business Research, Taylor & Francis Journals, vol. 34(3), pages 247-265.
    4. Power, Michael, 2015. "How accounting begins: object formation and the accretion of infrastructure," LSE Research Online Documents on Economics 64324, London School of Economics and Political Science, LSE Library.
    5. Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 129-169, February.
    6. Beverley Jackling & Paul De Lange, 2009. "Do Accounting Graduates' Skills Meet The Expectations of Employers? A Matter of Convergence or Divergence," Accounting Education, Taylor & Francis Journals, vol. 18(4-5), pages 369-385.
    7. Parker, Martin, 2018. "Shut Down the Business School," University of Chicago Press Economics Books, University of Chicago Press, edition 1, number 9780745399171, September.
    8. repec:eme:aaaj00:aaaj-10-2013-1504 is not listed on IDEAS
    9. Brendan T. O'Connell & Paul De Lange & Greg Stoner & Alan Sangster, 2020. "Impact of research assessment exercises on research approaches and foci of accounting disciplines in Australia," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(6), pages 1277-1302, June.
    10. Chris Carter & Crawford Spence, 2014. "Being a Successful Professional: An Exploration of Who Makes Partner in the Big 4," Contemporary Accounting Research, John Wiley & Sons, vol. 31(4), pages 949-981, December.
    11. Yves Gendron, 2008. "Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia," European Accounting Review, Taylor & Francis Journals, vol. 17(1), pages 97-127.
    12. repec:eme:aaaj00:09513570810854383 is not listed on IDEAS
    13. repec:eme:aaaj00:09513579510094732 is not listed on IDEAS
    14. Michael John Jones & Roydon Roberts, 2005. "International Publishing Patterns: An Investigation of Leading UK and US Accounting and Finance Journals," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(5‐6), pages 1107-1140, June.
    15. Florian Gebreiter & Nunung Nurul Hidayah, 2019. "Individual responses to competing accountability pressures in hybrid organisations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(3), pages 727-749, April.
    16. repec:eme:aaaj00:09513579710158711 is not listed on IDEAS
    17. Lee Parker, 2005. "Corporate governance crisis down under: Post-Enron accounting education and research inertia," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 383-394.
    18. Edward P. Swanson, 2004. "Publishing in the Majors: A Comparison of Accounting, Finance, Management, and Marketing," Contemporary Accounting Research, John Wiley & Sons, vol. 21(1), pages 223-255, March.
    19. Catriona Paisey & Nicholas J. Paisey, 2017. "The decline of the professionally-qualified accounting academic: Recruitment into the accounting academic community," Accounting Forum, Taylor & Francis Journals, vol. 41(2), pages 57-76, June.
    20. Tourish, Dennis & Willmott, Hugh, 2015. "In Defiance of Folly: Journal rankings, mindless measures and the ABS Guide," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 37-46.
    21. Alan Sangster, 2015. "You Cannot Judge a Book by Its Cover: The Problems with Journal Rankings," Accounting Education, Taylor & Francis Journals, vol. 24(3), pages 175-186, June.
    22. Dorota Dobija & Anna Maria Górska & Giuseppe Grossi & Wojciech Strzelczyk, 2019. "Rational and symbolic uses of performance measurement," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(3), pages 750-781, April.
    23. James Guthrie & Lee D. Parker, 2014. "The global accounting academic: what counts!," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(1), pages 2-14, January.
    24. Power, Michael, 2015. "How accounting begins: Object formation and the accretion of infrastructure," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 43-55.
    25. Walker, Stephen P., 2004. "The genesis of professional organisation in English accountancy," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 127-156, February.
    26. Palea, Vera, 2017. "Whither accounting research? A European view," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 59-73.
    27. Andreas G. F. Hoepner & Jeffrey Unerman, 2012. "Explicit and Implicit Subject Bias in the ABS Journal Quality Guide," Accounting Education, Taylor & Francis Journals, vol. 21(1), pages 3-15, December.
    28. Kotb, Amr & Roberts, Clare & Sian, S., 2012. "E-business audit: Advisory jurisdiction or occupational invasion?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 468-482.
    29. repec:eme:aaaj00:aaaj-12-2019-4293 is not listed on IDEAS
    30. Kirsi-Mari Kallio & Tomi J. Kallio & Giuseppe Grossi, 2017. "Performance measurement in universities: ambiguities in the use of quality versus quantity in performance indicators," Public Money & Management, Taylor & Francis Journals, vol. 37(4), pages 293-300, June.
    31. repec:eme:aaaj00:09513571211198773 is not listed on IDEAS
    32. Brendan Thomas O'Connell & Paul De Lange & Ann Martin-Sardesai & Gloria Agyemang, 2020. "Measurement and assessment of accounting research, impact and engagement," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(6), pages 1177-1192, June.
    33. Broadbent, Jane, 2011. "Discourses of control, managing the boundaries," The British Accounting Review, Elsevier, vol. 43(4), pages 264-277.
    34. repec:eme:aaaj00:09513570510588724 is not listed on IDEAS
    35. Christopher Humphrey, 2005. "'In the aftermath of crisis: Reflections on the principles, values and significance of academic inquiry in accounting': Introduction," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 341-351.
    36. Messner, Martin, 2015. "Research orientation without regrets," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 76-83.
    37. Simon Hussain, 2011. "Food for Thought on the ABS Academic Journal Quality Guide," Accounting Education, Taylor & Francis Journals, vol. 20(6), pages 545-559, June.
    38. Pelger, Christoph & Grottke, Markus, 2015. "What about the future of the academy? – Some remarks on the looming colonisation of doctoral education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 117-129.
    39. Marie Boitier & Anne Rivière, 2013. "Freedom and responsibility for French universities: from global steering to local management," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(4), pages 616-649, May.
    40. Hopper, Trevor, 2013. "Making accounting degrees fit for a university," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 127-135.
    41. Habersam, Michael & Piber, Martin & Skoog, Matti, 2013. "Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 319-337.
    42. Vivien Beattie & Alan Goodacre, 2012. "Publication records of accounting and finance faculty promoted to professor: evidence from the UK," Accounting and Business Research, Taylor & Francis Journals, vol. 42(2), pages 197-231, June.
    43. Michael John Jones & Roydon Roberts, 2005. "International Publishing Patterns: An Investigation of Leading UK and US Accounting and Finance Journals," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(5-6), pages 1107-1140.
    44. repec:eme:aaaj00:aaaj-05-2020-4560 is not listed on IDEAS
    45. Gendron, Yves, 2015. "Accounting academia and the threat of the paying-off mentality," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 168-176.
    46. Parker, Lee, 2011. "University corporatisation: Driving redefinition," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 434-450.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Argento, Daniela & van Helden, Jan, 2023. "Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    2. Hai Long Nguyen & Pengda Fan, 2022. "CEO Education and Firm Performance: Evidence from Corporate Universities," Administrative Sciences, MDPI, vol. 12(4), pages 1-15, October.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Argento, Daniela & van Helden, Jan, 2023. "Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    2. Grisard, Claudine, 2023. "Time, workload model and the entrepreneurial construction of the neoliberal academic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    3. Meyer, Matthias & Waldkirch, Rüdiger W. & Duscher, Irina & Just, Alexander, 2018. "Drivers of citations: An analysis of publications in “top” accounting journals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 24-46.
    4. Gendron, Yves & Rodrigue, Michelle, 2021. "On the centrality of peripheral research and the dangers of tight boundary gatekeeping," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 76(C).
    5. Endenich, Christoph & Trapp, Rouven, 2018. "Signaling effects of scholarly profiles – The editorial teams of North American accounting association journals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 4-23.
    6. Palea, Vera, 2015. "Journal Rankings and the Sustainability of Diversity in Accounting Research," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201546, University of Turin.
    7. Tucker, Basil P. & Tilt, Carol A., 2019. "‘You know it when you see it’: In search of ‘the ideal’ research culture in university accounting faculties," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    8. Palea, Vera, 2017. "Whither accounting research? A European view," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 59-73.
    9. Alan Goodacre & Clive Gaunt & Darren Henry, 2021. "Publication records of Australian accounting and finance faculty promoted to full professor, set within an international context," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3089-3133, June.
    10. Maran, Laura & Bigoni, Michele & Morrison, Leanne, 2023. "Shedding light on alternative interdisciplinary accounting research through journal editors’ perspectives and an analysis of recent publications," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    11. Becker, Albrecht & Lukka, Kari, 2023. "Instrumentalism and the publish-or-perish regime," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
    12. Humphrey, Christopher & Gendron, Yves, 2015. "What is going on? The sustainability of accounting academia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 47-66.
    13. Tharapos, Meredith & Marriott, Neil, 2020. "Beauty is in the eye of the beholder: Research quality in accounting education," The British Accounting Review, Elsevier, vol. 52(5).
    14. Brooks, Chris & Schopohl, Lisa, 2018. "Topics and trends in finance research: What is published, who publishes it and what gets cited?," The British Accounting Review, Elsevier, vol. 50(6), pages 615-637.
    15. Bryce, Cormac & Dowling, Michael & Lucey, Brian, 2020. "The journal quality perception gap," Research Policy, Elsevier, vol. 49(5).
    16. Dellaportas, Steven & Xu, Lina & Yang, Zhiqiang, 2022. "The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
    17. Gendron, Yves, 2015. "Accounting academia and the threat of the paying-off mentality," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 168-176.
    18. Reilley, Jacob & Löhlein, Lukas, 2023. "Theorizing (and) the future of interdisciplinary accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    19. Christoph Pelger & Markus Grottke, 2017. "Research diversity in accounting doctoral education: survey results from the German-speaking countries," Business Research, Springer;German Academic Association for Business Research, vol. 10(2), pages 307-336, October.
    20. Pelger, Christoph & Grottke, Markus, 2015. "What about the future of the academy? – Some remarks on the looming colonisation of doctoral education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 117-129.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:87:y:2022:i:c:s1045235421000113. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.