会计技术民主化:学术界绩效评估系统案例

IF 3.1 Q2 BUSINESS, FINANCE Financial Accountability & Management Pub Date : 2023-07-26 DOI:10.1111/faam.12377
Kate Thuy Mai, Zahirul Hoque
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引用次数: 0

摘要

本文探讨了一个国家如何在学术表现评估系统中设计和实践宪法规定的民主。在辩论式民主和审议式民主视角的基础上,对越南一所公立大学进行了定性归纳案例研究,包括 52 次访谈、直接观察和档案文件分析。研究结果揭示了该大学绩效评估体系中的三个民主维度,即民主环境、民主话语和民主结果。根据国家宪法规定的义务,大学在对学者的绩效评估制度中实行民主。在这种明确的民主背景下,出现了民主话语(在公共论坛上辩论学者的绩效)和隐性话语(非正式的社会互动)。这种民主在实践层面上的结果是在国家社会政治背景下,在共同文化价值观的支持下达成的临时共识,同时认识到这种共识会随着宏观或微观背景的变化而变化。这些研究结果为相关文献做出了贡献,深入揭示了个人如何在合法建立的会计工具中追求民主,通过他们的多种声音和集体智慧来促进民主。因此,会计技术和流程的民主化,如学术绩效评估系统,可以有效地促进全球多元文化工作场所的民主。
本文章由计算机程序翻译,如有差异,请以英文原文为准。

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Democratizing accounting technologies: A case of a performance evaluation system for academics

This paper explores how a country's constitutionally imposed democracy in an academic performance evaluation system was designed and practiced. Building upon agonistic democracy and deliberative democracy perspectives, a qualitative inductive case study in a Vietnamese public university involved 52 interviews, direct observations, and the analysis of archival documents. The findings revealed three dimensions of democracy in the university's performance evaluation system, namely, democratic context, democratic discourse, and democratic outcomes. The university enforced democracy in its performance evaluation system for academics in line with the country's constitutional obligation. In such an explicit democratic context, there happened democratic discourse (debating academics’ performance in public forums) and implicit discourse (informal social interactions). The outcome of this democracy at the practice level resulted from temporary consensus supported by shared cultural values within the country's socio-political context with an understanding that it will change as with any change in the macro or micro contexts. These findings contribute to the literature by providing insights into how individuals pursue democracy in an accounting tool legally built to promote democracy through their multiple voices and collective wisdom. Thus, democratizing accounting technologies and processes, such as an academic performance evaluation system, can effectively promote democracy in multi-cultural workplaces across the globe.

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来源期刊
CiteScore
4.90
自引率
18.20%
发文量
27
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