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Discourses of control, managing the boundaries

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  • Broadbent, Jane

Abstract

This paper, which was presented as the Distinguished Academic Plenary Lecture at the British Accounting Association Annual Conference in 2010, considers the role of the manager-academic or hybrid manager in the context of higher education (HE) in England. It pays particular attention to ‘achieving the organisation’ in the context of the need to balance economic and academic demands in times of resource constraint. Accepting the importance of discourse, it argues we also need to accept the importance of structure in understanding organisational change. It uses a model of steering and a middle range approach to argue that the manager-academic has to manage the boundaries of a variety of stakeholders, including steering media with positional power. It also argues for the importance of expertise, in this case that of the academic, in engaging with the management of universities.

Suggested Citation

  • Broadbent, Jane, 2011. "Discourses of control, managing the boundaries," The British Accounting Review, Elsevier, vol. 43(4), pages 264-277.
    • Handle: RePEc:eee:bracre:v:43:y:2011:i:4:p:264-277
    DOI: 10.1016/j.bar.2011.08.003
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    References listed on IDEAS

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    1. Miller, Peter & Kurunmäki, Liisa & O'Leary, Ted, 2008. "Accounting, hybrids and the management of risk," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 942-967.
    2. Jane Broadbent & Carolyn Gallop & Richard Laughlin, 2010. "Analysing societal regulatory control systems with specific reference to higher education in England," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(4), pages 506-531, May.
    3. Gallhofer, Sonja & Haslam, James, 1991. "The aura of accounting in the context of a crisis: Germany and the first world war," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 487-520.
    4. Kurunmaki, Liisa, 2004. "A hybrid profession--the acquisition of management accounting expertise by medical professionals," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 327-347.
    5. Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 129-169, February.
    6. Llewellyn, Sue, 1998. "Boundary work: Costing and caring in the social services," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 23-47, January.
    7. Laughlin, Richard, 2007. "Critical reflections on research approaches, accounting regulation and the regulation of accounting," The British Accounting Review, Elsevier, vol. 39(4), pages 271-289.
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    Cited by:

    1. Martin-Sardesai, Ann & Irvine, Helen & Tooley, Stuart & Guthrie, James, 2017. "Organizational change in an Australian university: Responses to a research assessment exercise," The British Accounting Review, Elsevier, vol. 49(4), pages 399-412.
    2. Pilonato, Silvia & Monfardini, Patrizio, 2020. "Performance measurement systems in higher education: How levers of control reveal the ambiguities of reforms," The British Accounting Review, Elsevier, vol. 52(3).
    3. Martin Anne, 2015. "Outils De Gestion Et Services Publics : Le Cas De La Comptabilite Analytique A L'Universite," Post-Print hal-01188793, HAL.
    4. Gebreiter, Florian, 2022. "A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).

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