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Accounting as an engine for the re‐creation of strategy at a university

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  • Esin Ozdil
  • Zahirul Hoque

Abstract

This paper examines the role of accounting in the strategy re‐creation of a university. Drawing on Donald MacKenzie's theoretical notion of performative engines, our field study of an Australian university reveals how accounting, through various calculative practices, fuelled change and steered people into strategic action, leading to the formation of a new strategic plan. We contribute to the existing accounting and higher education literature on university strategising by illustrating how accounting, when convincing and accepted by decision‐makers, can function as an engine for the transformation and financialisation of universities’ strategies.

Suggested Citation

  • Esin Ozdil & Zahirul Hoque, 2019. "Accounting as an engine for the re‐creation of strategy at a university," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(3), pages 1741-1762, September.
    • Handle: RePEc:bla:acctfi:v:59:y:2019:i:3:p:1741-1762
    DOI: 10.1111/acfi.12445
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