商业化的澳大利亚公立大学:会计转型

IF 3.1 Q2 BUSINESS, FINANCE Financial Accountability & Management Pub Date : 2021-11-01 DOI:10.1111/faam.12310
Lee Parker, Ann Martin-Sardesai, James Guthrie
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引用次数: 21

摘要

本文探讨了新自由主义对澳大利亚公立高等教育体系的影响。它审视了新冠肺炎疫情暴露出的大学系统缺陷,并确定了新自由主义政策创造的条件如何限制了大学应对危机的能力。本文回顾了以往关于大学、新自由主义政策和新公共管理实践的文献。它利用文献、报纸和当代文件中的数据,对截至2021年的澳大利亚公立大学系统及其隐形转型进行了概述。这一转变的影响是严重依赖国际在岸学生费用来资助运营、基础设施和研究活动。与新冠肺炎相关的公共卫生措施导致在澳大利亚留学的国际学生人数大幅下降,进而引发了一场金融危机,导致数万名大学工作人员失业,课程被削减。在这一转变中,对个人学术和大学表现的核算也成为常态。与会计核算相关的量化绩效指标已成为大学的新语言,它们的目标取代了目标。创收和支出在为国家和社会做出贡献方面享有特权。为了澳大利亚社区的最终利益,我们呼吁对公共部门大学的使命进行彻底的反思。
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The commercialized Australian public university: An accountingized transition

This paper explores the impact of neoliberalism on Australia's public higher education system. It examines flaws in the university system revealed by the COVID-19 pandemic and identifies how the conditions created by neoliberal policies have limited universities' capacity to respond to a crisis. The paper reviews the previous literature on universities, neoliberalism policies, and new public management practices. It uses data from the literature, newspapers, and contemporary documents to shape an overview of the Australian public sector university system up to 2021 and its transformation by stealth. The impact of this transformation has been a heavy reliance on international onshore student fees to fund operations, infrastructure, and research activities. COVID-19-related public health measures have caused a significant downturn in the number of international students studying in Australia, in turn, creating a financial crisis that has seen many tens of thousands of university staff losing their jobs and courses being cut. The transformation has also seen accountingization of both individual academic and university performance to become the norm. The quantified performance metrics associated with accountingization have become universities' new language, and their goal displaced ends. Revenue generation and expenditure has been privileged over making a contribution to the nation and society. We call for a radical rethinking of the public sector university mission for the ultimate benefit of the Australian community.

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