IDEAS home Printed from https://ideas.repec.org/a/fan/frfrfr/vhtml10.3280-fr2016-001002.html
   My bibliography  Save this article

The "Real" Impact Factor: Reflections on the Impact of the Research Excellence Framework

Author

Listed:
  • Jane Broadbent

Abstract

This paper is an argument for the importance of academics undertaking some (but not only) research that relates to the practical issues faced by practitioners and policy makers and that is geared to achieving impact. It offers a normative argument informed by my experience as a practitioner and an academic and by my experiences in the assessment of impact as part of the UK Research Excellence Framework (REF) in 2014. The paper introduces the nature of the REF and how it was implemented. It also addresses the implications of the performance measurement of impact of REF for Higher Educational Institutions and the individual academics that work within them. In that respect it recognises that performance measures give extrinsic encouragement to particular behaviours. The paper argues that academics should also be intrinsically driven to research that has impact. In order to achieve impact, the paper suggests that we should not see a gap between academics and practitioners, but should instead see practice and academic endeavour as different but complementary elements of the same profession. We should seek to develop better discourses between academics and practitioners and should not attribute greater importance to the views of either party. Instead we should have an engagement that is open to the generation of disagreement as well as agreement but that nevertheless does not see disagreement as the basis for closing down communication.

Suggested Citation

  • 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.
  • Handle: RePEc:fan:frfrfr:v:html10.3280/fr2016-001002
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=57658&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Basil P. Tucker & Alan D. Lowe, 2014. "Practitioners are from Mars; academics are from Venus?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(3), pages 394-425, February.
    2. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 156-182.
    3. David Walker, 2010. "Debate: Do academics know better or merely different?," Public Money & Management, Taylor & Francis Journals, vol. 30(4), pages 204-206, July.
    4. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 189-193.
    5. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Paola Ramassa & Francesco Avallone & Alberto Quagli, 2024. "Can “publishing game” pressures affect the research topic choice? A survey of European accounting researchers," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(2), pages 507-542, June.
    2. Jane Broadbent, 2017. "Academic evidence, policy and practice," Public Money & Management, Taylor & Francis Journals, vol. 37(4), pages 233-236, June.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Bhimani, Alnoor & Sivabalan, Prabhu & Soonawalla, Kazbi, 2018. "A study of the linkages between rolling budget forms, uncertainty and strategy," The British Accounting Review, Elsevier, vol. 50(3), pages 306-323.
    2. repec:dau:papers:123456789/10775 is not listed on IDEAS
    3. Prabhu Sivabalan & Peter Booth & Teemu Malmi & David A. Brown, 2009. "An exploratory study of operational reasons to budget," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(4), pages 849-871, December.
    4. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2010. "Social capital and management control systems: A study of a non-government organization," Accounting, Organizations and Society, Elsevier, vol. 35(8), pages 737-756, November.
    5. Thuy-Van Tran & Sinikka Lepistö & Janne Järvinen, 2021. "The relationship between subjectivity in managerial performance evaluation and the three dimensions of justice perception," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(3), pages 369-399, September.
    6. Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
    7. Walid Cheffi, 2008. "Etude Des Roles De La Comptabilite De Gestion Pour Les Managers : Le Cas D'Un Grand Groupe Automobile," Post-Print halshs-00522472, HAL.
    8. Nicolas Berland & Yves Levant & Vassili Joannides, 2009. "Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”," Post-Print hal-01661710, HAL.
    9. Chong Lau & Christen Buckland, 2000. "Budget emphasis, participation, task difficulty and performance: the effect of diversity within culture," Accounting and Business Research, Taylor & Francis Journals, vol. 31(1), pages 37-55.
    10. David Otley, 2007. "Beyond Performance Measurement," Australian Accounting Review, CPA Australia, vol. 17(43), pages 26-32, November.
    11. Walid Cheffi & Adel Beldi, 2007. "Conception D'Un Outil De Mesure De La Performance : Divergences Entre Controleurs De Gestion Et Managers. Cas D'Un Groupe Industriel Français," Post-Print halshs-00543093, HAL.
    12. Tuomas Korhonen & Teemu Laine & Petri Suomala, 2013. "Understanding performance measurement dynamism: a case study," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 35-58, February.
    13. Lisa-Marie Wibbeke & Maik Lachmann, 2020. "Psychology in management accounting and control research: an overview of the recent literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 275-328, September.
    14. Barry A. Macy & Philip H. Mirvis, 1982. "Organizational Change Efforts," Evaluation Review, , vol. 6(3), pages 301-372, June.
    15. Ahmed Belkaoui, 1985. "Slack budgeting, information distortion and self†esteem," Contemporary Accounting Research, John Wiley & Sons, vol. 2(1), pages 111-123, September.
    16. Singh, Bharati, 2021. "A Bibliometric Analysis of Behavioral Finance and Behavioral Accounting," American Business Review, Pompea College of Business, University of New Haven, vol. 24(2), pages 198-230, November.
    17. Arnold, Markus C. & Gillenkirch, Robert M., 2015. "Using negotiated budgets for planning and performance evaluation: An experimental study," Accounting, Organizations and Society, Elsevier, vol. 43(C), pages 1-16.
    18. Pamela Kent & Michael Siu & Julie Walker, 2001. "The Structure of Middle Management Remuneration Packages: An Application to Australian Mine Managers," Australian Journal of Management, Australian School of Business, vol. 26(2), pages 107-124, December.
    19. Dunk, Alan S., 2003. "Moderated regression, constructs and measurement in management accounting: a reflection," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 793-802.
    20. O'Connor, Neale G., 1995. "The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers," Accounting, Organizations and Society, Elsevier, vol. 20(5), pages 383-403, July.
    21. Chong Lau & Ian Eggleton, 2003. "The influence of information asymmetry and budget emphasis on the relationship between participation and slack," Accounting and Business Research, Taylor & Francis Journals, vol. 33(2), pages 91-104.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:frfrfr:v:html10.3280/fr2016-001002. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=163 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.