scholarly journals History of research performance measurement systems in the Australian higher education sector

2018 ◽  
Vol 24 (1) ◽  
pp. 40-61 ◽  
Author(s):  
Ann Martin-Sardesai ◽  
James Guthrie ◽  
Stuart Tooley ◽  
Sally Chaplin

Performance measurement systems (PMSs) are a global phenomenon emanating from new public management (NPM) reforms. While they are now prolific and entrenched, they have attracted criticism based on their design and the manner in which they are applied. The purpose of this article is to explore the history of accounting for research in the Australian higher education sector (HES). It focuses on how successive Australian governments have steered research within the sector through the introduction of PMSs, in line with NPM reforms. Relying on publicly available online policy documents and scholarly literature, the study traces the development of performance measures within the Australian HES from the mid-1980s to 2015. It contributes to literature in management accounting aspects of NPM through the means of management accounting techniques such as PMSs. It also contributes to accounting history literature through an examination of three decades of accounting for research in the Australian HES.

2017 ◽  
Vol 12 (1) ◽  
pp. 7-19
Author(s):  
Anup Chowdhury ◽  
Nikhil Chandra Shil

This research explored in depth the evolution of performance measurement systems in the context of new public management initiatives in Australian public sector. A governmental department in the Australian Capital Territory was selected for the purpose of the exploration. The qualitative research approach was adopted and data was collected following case study tradition. The main data sources were archival official documents and interviews. In addition, the researchers used direct observation to supplement and corroborate the archival documents and interview data. The empirical evidence presented in this research supports the fact that the selected Australian government department has implemented performance measurement systems in the line of new public management to illustrate the department’s commitment to efficiency and accountability. The research undertaken was in-depth, using a case study and though generalization is not possible from this single case study, the findings may be expected to add knowledge to existing literature and provide some important lessons for other public sector entities of the developing countries who are interested in adopting performance measurement systems as their control devices. Keywords: public sector, performance measurement systems, new public management, developing countries, Australia.


2020 ◽  
Vol 17 (1) ◽  
pp. 109-142 ◽  
Author(s):  
Enrico Guarini ◽  
Francesca Magli ◽  
Andrea Francesconi

Purpose The purpose of this study is to analyse how academic staff cope with the new culture of performance measurement and assessment in universities. In particular, the study aims to shed light on how external pressures related to measurement of research performance are translated into organisational and individual academic responses within the university and the extent to which these responses are related specifically to the operational features of performance measurement systems (PMS). Design/methodology/approach The study is based on a case study conducted in an Italian public university and based on interviews with a cross-disciplinary sample of faculty members. Findings The study provides insights into how linking financial incentives and career progression to research performance metrics at the system and organisational levels may have important reorientation effects on individual behaviours and epistemic consequences for the academic work. Research limitations/implications The study is based on interviews, so one limitation is related to the risk of researcher and interviewee personal bias. Moreover, this study is focused on one single case of a specific university setting, which cannot be fully representative of the experiences of others. Originality/value The study contributes to the literature on management accounting by exploring the factors that might explain why the unintended effects of PMS on academics’ behaviour reported by several studies might occur. From a practitioner’s point of view, it shows features of PMS that may produce unintended effects on academic activities. It also highlights the need to rethink PMS for the evaluation of university performance through the involvement of different stakeholders.


2017 ◽  
Vol 30 (1) ◽  
pp. 15-30 ◽  
Author(s):  
Giovanni Barbato ◽  
Matteo Turri

Purpose The purpose of this paper is to investigate, through different interpretative theories, the implementation and operation of performance measurement systems (PMS) considering the factors crucial in influencing the development and the operational difficulties of the PMS in a context such as Italy, which is typically unresponsive to new public management-inspired ideas. Design/methodology/approach A theoretical framework is developed through the use of new institutional sociology and management control theory. The empirical study involves the whole ministerial sector, and explores some strategic documents belonging to the new PMS introduced in Italy in 2009. Findings The research illustrates a widespread dissemination of the reform in ministries. However, it has also shown the ceremonial and superficial implementation of the PMS. In addition, the findings confirm that the operation and the actual development of a PMS is strongly affected by the characteristics of the activity under examination. Research limitations/implications The peculiarity of the Italian context limits the generalizability of the findings to countries with similar public sector management and culture. Further studies may investigate the system through an individual perspective, i.e. exploring the role of individual managers in slowing down the operations of the evaluation systems. Originality/value This paper contributes to the debate on the implementation and operation of administrative reforms in legalistic countries also known as Rechtsstaat countries. The use of multiple theories allows investigating the subject matter by considering its complexity in a holistic way.


Author(s):  
Heather Brunskell-Evans

This chapter explores the possibilities of Michel Foucault’s philosophical-political writings for practicing a “pedagogy of discomfort” in Higher Education (HE). Foucault’s method of genealogy and his concept of governmentality are used to reflect upon the dynamics of power underlying the government of HE in the United Kingdom, in particular the new modes of teaching and learning. The chapter has three inextricably entwined aims: it presents a genealogical history of the changing face of HE under the auspices of New Public Management (NPM) as a form of neo-liberal governmental disciplinary control; it describes the new modes of teaching and learning as examples of that control; and it argues that inherent in genealogical modes of analysis are possibilities and opportunities for educationists concerned with politically framed progressive action to develop pedagogical practices that disrupt or challenge the government of teaching and learning.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ann Martin-Sardesai ◽  
James Guthrie AM ◽  
Lee Parker

Purpose As accounting academics, the authors know that performance measurement is well-trodden ground in the literature. Yet rarely have they turned their gaze inwards to examine the performance controls which they are subject to in the own everyday working life. Over the past 40 years, the rise of the New Public Management paradigm and neoliberalism has intensified changes in the way universities, disciplines and individual academics justify the quality of their work. This paper aims to explore the impact of accountingisation on the field and the Australian public sector higher education sector. Design/methodology/approach The perceptions of accounting academics in Australia’s 37 business faculties and schools were collected via an online survey. Additionally, a document analysis of annual reports, internal reports, strategy documents and other confidential material were also used. Findings The changes have included the use of corporate and individual research metrics aimed at increasing institutional status, brand reputation and revenue generation. These changes have transformed business schools and universities into commercial enterprises and commoditised education. What this analysis demonstrates is the apparent relationship between various government agendas, the commercialisation of universities and the distortion of the research activities by individual academics. For increased profits and efficiencies, individual scholars have paid the highest price. Practical implications If the accounting discipline is to be sustainable in the long term, business schools in Australia must reconfigure their performance measurement systems. Originality/value To date, research on “accountingisation” has previously been primarily conducted in the health and social services sectors. This research raises rarely heard voices to expose the actual social and human costs of accountingisation in Australia’s higher education sector.


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