The neoliberal reality of higher education in Australia: how accountingisation is corporatising knowledge

Martin-Sardesai, A., Guthrie, J. and Parker, L. (2021) The neoliberal reality of higher education in Australia: how accountingisation is corporatising knowledge. Meditari Accountancy Research, 29(6), pp. 1261-1282. (doi: 10.1108/MEDAR-10-2019-0598)

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Abstract

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.

Item Type:Articles
Additional Information:This research has been funded by CQ University via ethics approval number H17/08-147.
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Parker, Professor Lee
Authors: Martin-Sardesai, A., Guthrie, J., and Parker, L.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Meditari Accountancy Research
Publisher:Emerald
ISSN:2049-372X
ISSN (Online):2049-3738
Published Online:18 September 2020
Copyright Holders:Copyright © 2020 Emerald Publishing Limited
First Published:First published in Meditari Accountancy Research 29(6): 1261-1282
Publisher Policy:Reproduced in accordance with the publisher copyright policy

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