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

Hyndman, Noel; Lapsley, Irvine; Liguori, Mariannunziata

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Authors

Noel Hyndman

Irvine Lapsley



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.

Citation

Hyndman, N., Lapsley, I., & Liguori, M. (2024). Universities in a contested space: the dominance of calculative accounting practices and the development of a research agenda. Financial Accountability and Management, 40(1), 3-15. https://doi.org/10.1111/faam.12383

Journal Article Type Article
Acceptance Date Nov 10, 2023
Online Publication Date Nov 22, 2023
Publication Date 2024-02
Deposit Date Nov 10, 2023
Publicly Available Date Jan 16, 2024
Journal Financial Accountability and Management
Print ISSN 0267-4424
Electronic ISSN 1468-0408
Publisher Wiley
Peer Reviewed Peer Reviewed
Volume 40
Issue 1
Pages 3-15
DOI https://doi.org/10.1111/faam.12383
Public URL https://durham-repository.worktribe.com/output/1904056

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