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Commodification of higher education in accounting: a Marxist perspective

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  • Audrey Milton
  • Brendan O'Connell

Abstract

This paper critically evaluates how the rising focus by universities' management on commercial imperatives as manifested in effects such as the commodification of the core teaching function, has resulted in sub-optimal outcomes for students. Informed by a Marxist perspective of the process of commodification, this paper puts forward the case of widespread adoption of a narrow range of assessment practices within accounting programs as an example of an unfortunate product of this trend. The present investigators highlight the under-funded university system diverging from a collegial, academic-led strategic focus to that of a corporate-style emphasis on efficiency and commodification of teaching as a major reason for this trend. Apart from commercialisation, other potential causes analysed include reluctance by academics to embrace best practice in the area and structural issues such as the university reward system.

Suggested Citation

  • Audrey Milton & Brendan O'Connell, 2009. "Commodification of higher education in accounting: a Marxist perspective," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 1(3), pages 204-227.
    • Handle: RePEc:ids:ijcrac:v:1:y:2009:i:3:p:204-227
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    Cited by:

    1. Negash, Minga & Lemma, Tesfaye T. & Samkin, Grant, 2019. "Factors impacting accounting research output in developing countries: An exploratory study," The British Accounting Review, Elsevier, vol. 51(2), pages 170-192.

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