澳大利亚高等教育系统的绩效管理--有历史依据的评论

IF 1.7 Q3 BUSINESS, FINANCE Accounting History Pub Date : 2024-02-21 DOI:10.1177/10323732241230348
Lee D Parker, James Guthrie, Ann Martin-Sardesai
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引用次数: 0

摘要

本文旨在提供一个历史视角,审视从 20 世纪 80 年代初到当代澳大利亚高等教育体系中的新自由主义和新公共管理实践。文章利用历史和当代数据集以及研究文章,评估了应用于大学教学和研究的控制系统和衡量标准的历史变化。从审计文化的框架出发,研究了推动以财务为重点的大学治理的新兴理论。组织和个人绩效审计已成为标准做法,并以透明度、绩效和问责制等传统语言加以表述。以会计为基础的绩效衡量、控制和审计在大学运营中占据主导地位,促进了教育、研究成果和知识商业化的大规模交付。新自由主义绩效管理极大地改变了会计模式,改变了内部权力关系,将大学的身份和角色转变为商业化的企业模式,在私营部门绩效控制导向的帮助下,追求利己的财务底线。
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Performance management in the Australian higher education system – A historically informed critique
This article aims to provide a historical perspective of neoliberalism and new public management practices in the Australian higher education system from the early 1980s to contemporary times. Drawing on historical and contemporary data sets and research articles, it evaluates historical changes in control systems and metrics applied to university teaching and research. From an audit culture framework, it examines the emerging rationales driving financially focused university governance. Organisational and individual audits of performance have become standard practice, couched in the conventional language of transparency, performance and accountability. Accounting-based performance measurement, control and audit are found to dominate university operations, fostering mass delivery of education, research outputs and knowledge commercialisation. Neoliberal performance management is shown to have dramatically altered accounting models and changed internal power relations, transforming university identities and roles into a commercialised corporate model pursuing a self-interested financial bottom line aided by a private sector performance control orientation.
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来源期刊
Accounting History
Accounting History BUSINESS, FINANCE-
CiteScore
2.20
自引率
20.00%
发文量
45
期刊介绍: Accounting History is an international peer reviewed journal that aims to publish high quality historical papers. These could be concerned with exploring the advent and development of accounting bodies, conventions, ideas, practices and rules. They should attempt to identify the individuals and also the local, time-specific environmental factors which affected accounting, and should endeavour to assess accounting"s impact on organisational and social functioning.
期刊最新文献
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