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Management control systems and research management in universities

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  • Gloria Agyemang
  • Jane Broadbent

Abstract

Purpose - – The purpose of this paper is to examine the management control systems developed by universities and groups within them, to manage research within UK University Business and Management Schools. Specifically, the paper analyses how universities develop their internal management control systems in response to an externally imposed regulatory system. It also provides an agenda for future research. Design/methodology/approach - – The paper uses a middle range approach to consider the UK Research Excellence Framework (REF) and the previous Research Assessment Exercises. It uses the language provided by a number of conceptual frames to analyse insights from the lived experience, and builds on previous literature that has recognised the perverse outcomes of such performance measurement systems. Findings - – The study finds that the internal management control systems developed by academics themselves amplify the controls imposed by the REF. These internal control systems are accepted by some academics although they encourage a movement away from previously held academic values. Originality/value - – This study contributes to debates about the dysfunctional impacts of the use of performance measures to manage research. Its originality lies in explaining that the management control systems developed to resist the imposition of external performance measurement systems may lead to symbolic violence where participants become involved with their own subjugation.

Suggested Citation

  • Gloria Agyemang & Jane Broadbent, 2015. "Management control systems and research management in universities," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(7), pages 1018-1046, September.
  • Handle: RePEc:eme:aaajpp:v:28:y:2015:i:7:p:1018-1046
    DOI: 10.1108/AAAJ-11-2013-1531
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    Citations

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    Cited by:

    1. Bryce, Cormac & Dowling, Michael & Lucey, Brian, 2020. "The journal quality perception gap," Research Policy, Elsevier, vol. 49(5).
    2. Silvia Pilonato & Patrizio Monfardini, 2022. "Managerial reforms, institutional complexity and individuals: an empirical analysis of higher education," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 365-387, June.
    3. Lennart Nørreklit & Lisa Jack & Hanne Nørreklit, 2019. "Moving towards digital governance of university scholars: instigating a post-truth university culture," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(4), pages 869-899, December.
    4. Staci A. Kenno & Michelle C. Lau & Barbara J. Sainty, 2018. "In Search of a Theory of Budgeting: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 507-553, December.
    5. Spanò, Rosanna & Grossi, Giuseppe & Landi, Giovanni Catello, 2022. "Academic entrepreneurial hybrids: Accounting and accountability in the case of MegaRide," The British Accounting Review, Elsevier, vol. 54(5).
    6. Alessandra Allini & Adele Caldarelli & Rosanna Span? & Annamaria Zampella, 2019. "Legitimating efforts in Performance Plans. Evidences on the thoroughness of disclosure in the Italian Higher Education setting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 143-168.
    7. Rosanna Spanò & Adele Caldarelli & Luca Ferri & Marco Maffei, 2020. "Context, culture and control: a case study on accounting change in an Italian regional health service," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(1), pages 229-272, March.
    8. Mazur Karolina, 2019. "Symbolic action and organizational resources acquisition and exploitation," Management, Sciendo, vol. 23(2), pages 32-48, December.
    9. 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.
    10. Jane Broadbent, 2016. "The "Real" Impact Factor: Reflections on the Impact of the Research Excellence Framework," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(1), pages 15-28.
    11. Meutia Tubagus Ismail & Ahmad Bukhori, 2017. "The Role of Feedback and Feed Forward Control System to Improve Competitive Advantage of SMEs in Indonesia," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 496-506.
    12. Sara Giovanna Mauro & Lino Cinquini & Elena Simonini & Andrea Tenucci, 2020. "Moving from Social and Sustainability Reporting to Integrated Reporting: Exploring the Potential of Italian Public-Funded Universities’ Reports," Sustainability, MDPI, vol. 12(8), pages 1-19, April.
    13. Vincenzo Sforza & Pietro Marigonda & Bruno Bernardi & Alberto Domenicali, 2019. "L?impiego del controllo di gestione negli atenei: i risultati di un?indagine AssoController," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(3), pages 99-122.
    14. Francesca Manes-Rossi & Alessandra Allini & Rosanna Spanò & Riccardo Macchioni, 2018. "Performance management change in archaeological sites: The case of Herculaneum Conservation Project," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(4), pages 947-979, December.
    15. Oliver Henk, 2020. "Internal control through the lens of institutional work: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 239-273, September.
    16. Federica Farneti & Benedetta Siboni & Carlotta del Sordo, 2017. "La misurazione della performance sociale nell?esperienza dell?Universit? di Bologna," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 135-164.
    17. Gerdin, Jonas & Englund, Hans, 2022. "Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity," The British Accounting Review, Elsevier, vol. 54(5).
    18. Adriana Tiron-Tudor & Cristina Silvia Nistor & Szilveszter Fekete & Andreea Alexandru, 2022. "Factors Influencing Public Higher Education Institutions’ Performance Reporting in the Romanian Context," Administrative Sciences, MDPI, vol. 12(4), pages 1-27, November.
    19. Ozdil, Esin & Hoque, Zahirul, 2017. "Budgetary change at a university: A narrative inquiry," The British Accounting Review, Elsevier, vol. 49(3), pages 316-328.
    20. 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).
    21. Tucker, Basil P. & Tilt, Carol A., 2019. "‘You know it when you see it’: In search of ‘the ideal’ research culture in university accounting faculties," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    22. Brooks, Chris & Schopohl, Lisa, 2018. "Topics and trends in finance research: What is published, who publishes it and what gets cited?," The British Accounting Review, Elsevier, vol. 50(6), pages 615-637.
    23. Alessandra Allini & Rosanna Span? & Annamaria Zampella & Fiorenza Meucci, 2020. "Integrated Performance Plans in Higher Education as means of accounting change. Insights into the Italian context," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 87-110.
    24. Rossi, Federica & Sengupta, Abhijit, 2022. "Implementing strategic changes in universities’ knowledge exchange profiles: The role and nature of managerial interventions," Journal of Business Research, Elsevier, vol. 144(C), pages 874-887.

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