Universities in a contested space: the dominance of calculative accounting practices and the development of a research agenda

Noel Hyndman, Irvine Lapsley, Mariannunziata Liguori *

*Corresponding author for this work

Research output: Contribution to journalReview articlepeer-review

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Abstract

Over the last few decades, neoliberal, managerial, reforms have dominated the university sector in a number of different countries. Calculative practices, including performance measures and indicators, have spread and targets, in terms of research outputs and increasing student numbers in order to generate “profit”, have become the norm, despite the many voices seeing this as often clashing with the mission of universities to create knowledge and contribute to social development. The paper provides an overview of the changing focus on how universities have been managed over time and, at the same time, of the emergence and measurement of Public Value themes in the university sector. A future research agenda is proposed for those interested in the study of the university sector, together with possible research questions to further this area.

Original languageEnglish
Pages (from-to)3-15
Number of pages13
JournalFinancial Accountability & Management
Volume40
Issue number1
Early online date22 Nov 2023
DOIs
Publication statusPublished - 12 Jan 2024

Keywords

  • universities
  • Calculative practices

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