决定被忽视:会计学者为何在新殖民主义背景下使用质量可疑的研究渠道

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI:10.1016/j.cpa.2024.102740
Mark Christensen , Heru Fahlevi , Mirna Indriani , Muhammad Syukur
{"title":"决定被忽视:会计学者为何在新殖民主义背景下使用质量可疑的研究渠道","authors":"Mark Christensen ,&nbsp;Heru Fahlevi ,&nbsp;Mirna Indriani ,&nbsp;Muhammad Syukur","doi":"10.1016/j.cpa.2024.102740","DOIUrl":null,"url":null,"abstract":"<div><p>This study examines accounting scholars’ decision-making when engaging with research outlets of dubious quality within the Indonesian education neocolonialist reform context. Using researcher experiences, the focus adopted is first to understand country-wide reforms and second to consider the individual scholar’s level within a university. Dominant in the case are sector-wide suites of performance measurement and funding reforms coupled with an explosion of predatory publishing opportunities. This potent mix of change has produced organizational behavior that is not in the interest of scholars or their research institutions. Using three data sets (documentary; survey; and, autoethnography) the findings are that: Indonesia’s objective to produce ‘international research’ has had dysfunctional impacts at the level of individual scholars; an explosion in predatory publishing in Indonesia has been mostly ‘ignored’; an overly ambitious and unattainable research performance management regime has contributed to scholars and their departments resorting to dubious outlets; and, scholars have adopted a strategic ignorance of dubious quality research in their responses to the pressures placed upon them by the performance management regime. Emancipatory reforms are called for by dismantling Indonesia’s neocolonialist reforms and replacing them with a regime that respects indigenous research.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":null,"pages":null},"PeriodicalIF":8.3000,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Deciding to be ignored: Why accounting scholars use dubious quality research outlets in a neocolonial context\",\"authors\":\"Mark Christensen ,&nbsp;Heru Fahlevi ,&nbsp;Mirna Indriani ,&nbsp;Muhammad Syukur\",\"doi\":\"10.1016/j.cpa.2024.102740\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>This study examines accounting scholars’ decision-making when engaging with research outlets of dubious quality within the Indonesian education neocolonialist reform context. Using researcher experiences, the focus adopted is first to understand country-wide reforms and second to consider the individual scholar’s level within a university. Dominant in the case are sector-wide suites of performance measurement and funding reforms coupled with an explosion of predatory publishing opportunities. This potent mix of change has produced organizational behavior that is not in the interest of scholars or their research institutions. Using three data sets (documentary; survey; and, autoethnography) the findings are that: Indonesia’s objective to produce ‘international research’ has had dysfunctional impacts at the level of individual scholars; an explosion in predatory publishing in Indonesia has been mostly ‘ignored’; an overly ambitious and unattainable research performance management regime has contributed to scholars and their departments resorting to dubious outlets; and, scholars have adopted a strategic ignorance of dubious quality research in their responses to the pressures placed upon them by the performance management regime. Emancipatory reforms are called for by dismantling Indonesia’s neocolonialist reforms and replacing them with a regime that respects indigenous research.</p></div>\",\"PeriodicalId\":48078,\"journal\":{\"name\":\"Critical Perspectives on Accounting\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":8.3000,\"publicationDate\":\"2024-03-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Critical Perspectives on Accounting\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S104523542400039X\",\"RegionNum\":2,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Critical Perspectives on Accounting","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S104523542400039X","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

摘要

本研究探讨了在印尼教育新殖民主义改革背景下,会计学者在接触质量可疑的研究机构时的决策问题。利用研究人员的经验,研究重点首先是了解整个国家的改革,其次是考虑学者个人在大学中的层次。案例中占主导地位的是整个部门的绩效衡量和资金改革,以及掠夺性出版机会的爆炸式增长。这种强有力的变革组合产生了不符合学者或其研究机构利益的组织行为。通过使用三组数据(文献、调查和自述),我们得出以下结论:印尼的 "国际研究 "目标对学者个人产生了功能失调的影响;印尼掠夺性出版的爆炸性增长大多被 "忽视";过于雄心勃勃和难以实现的研究绩效管理制度导致学者及其部门求助于可疑的渠道;学者们在应对绩效管理制度施加给他们的压力时,对质量可疑的研究采取了漠视的策略。需要进行解放性改革,废除印度尼西亚的新殖民主义改革,代之以尊重本土研究的制度。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
Deciding to be ignored: Why accounting scholars use dubious quality research outlets in a neocolonial context

This study examines accounting scholars’ decision-making when engaging with research outlets of dubious quality within the Indonesian education neocolonialist reform context. Using researcher experiences, the focus adopted is first to understand country-wide reforms and second to consider the individual scholar’s level within a university. Dominant in the case are sector-wide suites of performance measurement and funding reforms coupled with an explosion of predatory publishing opportunities. This potent mix of change has produced organizational behavior that is not in the interest of scholars or their research institutions. Using three data sets (documentary; survey; and, autoethnography) the findings are that: Indonesia’s objective to produce ‘international research’ has had dysfunctional impacts at the level of individual scholars; an explosion in predatory publishing in Indonesia has been mostly ‘ignored’; an overly ambitious and unattainable research performance management regime has contributed to scholars and their departments resorting to dubious outlets; and, scholars have adopted a strategic ignorance of dubious quality research in their responses to the pressures placed upon them by the performance management regime. Emancipatory reforms are called for by dismantling Indonesia’s neocolonialist reforms and replacing them with a regime that respects indigenous research.

求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
期刊介绍: Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
期刊最新文献
Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South Mediating ESG: Mapping individual responses to a changing field Therapeutic governance: The art of mediating shame and blame and quasi-judicial pragmatic technologies in Indonesian government auditor-auditee engagements Environmental accounting: In communicating reality, do we construct reality? Director and shareholder interactions at shareholder meetings: Compromising accountability in the service of colonialism
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1