Access the full text.
Sign up today, get DeepDyve free for 14 days.
L. Parker (2012)
From Privatised to Hybrid Corporatised Higher Education: A Global Financial Management DiscourseCorporate Finance: Governance
W. Chua (2007)
Accounting, measuring, reporting and strategizing – Re-using verbs: A review essayAccounting Organizations and Society, 32
K. Hutaibat, Larissa Alberti-Alhtaybat, K. Al-Htaybat (2011)
Strategic management accounting and the strategising mindset in an English higher education institutional contextJournal of Accounting & Organizational Change, 7
L. Parker (2011)
University corporatisation: Driving redefinitionCritical Perspectives on Accounting, 22
R. Alcadipani, J. Hassard (2010)
Actor-Network Theory, organizations and critique: towards a politics of organizingOrganization, 17
M. Callon (1998)
Introduction: The Embeddedness of Economic Markets in EconomicsThe Sociological Review, 46
Robert Simons (1987)
Accounting control systems and business strategy: An empirical analysisAccounting Organizations and Society, 12
Anil Gupta (1987)
SBU Strategies, Corporate-SBU Relations, and SBU Effectiveness in Strategy ImplementationAcademy of Management Journal, 30
(2013)
New Strategic Directions
Larissa Alberti-Alhtaybat, K. Al-Htaybat, K. Hutaibat (2012)
Management and accounting in English higher education influenced by environmental and academia-specific factorsJournal of Further and Higher Education, 36
T. Jick (1979)
Mixing Qualitative and Quantitative Methods: Triangulation in Action.Administrative Science Quarterly, 24
M. Callon (2006)
What Does It Mean to Say That Economics Is Performative?Do Economists Make Markets?
蒋家义 (2009)
How to Do Things with Words之脉络分析, 26
B. Latour (2005)
Reassembling the Social: An Introduction to Actor-Network-Theory
M. Kornberger, Chris Carter (2010)
Manufacturing competition: how accounting practices shape strategy making in citiesAccounting, Auditing & Accountability Journal, 23
S. Lawrence, Umesh Sharma (2002)
Commodification of Education and Academic LABOUR¿Using the Balanced Scorecard in a University SettingCritical Perspectives on Accounting, 13
T. Grzeszczyk (2018)
Qualitative Evaluation Methods
B. Latour (1986)
Power, Actions and Belief: A New Sociology of Knowledge
Jodie Moll, Z. Hoque (2011)
Budgeting for legitimacy: The case of an Australian universityFuel and Energy Abstracts
M. Abernethy, C. Guthrie (1994)
AN EMPIRICAL ASSESSMENT OF THE “FIT”BETWEEN STRATEGY AND MANAGEMENT INFORMATION SYSTEM DESIGNAccounting and Finance, 34
Z. Hoque, M. Covaleski, T. Gooneratne (2013)
Theoretical triangulation and pluralism in research methods in organizational and accounting researchAccounting, Auditing & Accountability Journal, 26
Ann Martin‐Sardesai, H. Irvine, S. Tooley, J. Guthrie (2017)
Organizational change in an Australian university: Responses to a research assessment exerciseBritish Accounting Review, 49
H. Kalthoff (2005)
Practices of CalculationTheory, Culture & Society, 22
T. Hopper, Z. Hoque (2006)
Methodological Issues in Accounting Research: Theories, Methods and Issues
Esin Ozdil, Z. Hoque (2017)
Budgetary change at a university: A narrative inquiryBritish Accounting Review, 49
Silvana Revellino, J. Mouritsen (2015)
Accounting as an engine: The performativity of calculative practices and the dynamics of innovationManagement Accounting Research, 28
T. Aspromourgos (2012)
The Managerialist University: An Economic Interpretation.The Australian Universities' review, 54
M. Covaleski, M. Dirsmith (1988)
The use of budgetary symbols in the political arena: An historically informed field studyAccounting Organizations and Society, 13
P. Bazeley, Kristi Jackson (2007)
Qualitative Data Analysis with NVivo
D. MacKenzie (2006)
An Engine, Not a Camera: How Financial Models Shape Markets, 1
U. Flick (2008)
Designing Qualitative Research
Sven Modell (2015)
Theoretical triangulation and pluralism in accounting research: a critical realist critiqueAccounting, Auditing & Accountability Journal, 28
V. Govindarajan (1988)
A Contingency Approach to Strategy Implementation at the Business-Unit Level: Integrating Administrative Mechanisms with StrategyAcademy of Management Journal, 31
M. Shah, C. Nair (2014)
Turning the ship around: Rethinking strategy development and implementation in universitiesQuality Assurance in Education, 22
R. Chenhall (2003)
Management control systems design within its organizational context: findings from contingency-based research and directions for the futureAccounting Organizations and Society, 28
C. Hood (1995)
The “new public management” in the 1980s: Variations on a themeAccounting Organizations and Society, 20
J. Law (1994)
Organizing Modernity
B. Latour (1984)
The Powers of AssociationThe Sociological Review, 32
(2012)
CFO's KPI and Levers Presentation
Chris Carter, S. Clegg, M. Kornberger (2010)
Re-framing strategy: power, politics and accountingAccounting, Auditing & Accountability Journal, 23
(1994)
Organizing Modernity (Blackwell, Oxford)
M. Callon (2007)
Do Economists Make Markets? On the Performativity of Economics
C. Boedker (2010)
Ostensive versus performative approaches for theorising accounting‐strategy researchAccounting, Auditing & Accountability Journal, 23
T. Hopper, Z. Hoque (2006)
Triangulation Approaches to Accounting Research
Sven Modell (2003)
Goals versus institutions: the development of performance measurement in the Swedish university sectorManagement Accounting Research, 14
Gale (1994)
Qualitative Data Analysis: An Expanded Sourcebook
P. Jarzabkowski, E. Fenton (2006)
Strategizing and organizing in pluralistic contextsLong Range Planning, 39
A. K. Gupta (1987)
SBU strategies, corporate‐SBU, and SBU effectiveness in strategy implementation, 30
Fredrik Nilsson (2002)
Strategy and Management Control Systems: A Study of the Design and Use of Management Control Systems Following TakeoverFinancial Accounting
Simon Philbin (2011)
Design and implementation of the Balanced Scorecard at a university instituteMeasuring Business Excellence, 15
A. Whittle, F. Mueller (2010)
Strategy, enrolment and accounting: the politics of strategic ideasAccounting, Auditing & Accountability Journal, 23
New Strategic Plan, All-Staff Forum Presentation Slides
Gabrielle Durepos (2008)
Reassembling the Social: An Introduction to Actor‐Network‐TheoryEquality, Diversity and Inclusion, 27
(1992)
Strategic cost management: tailoring controls to strategies
M. Broad, A. Goddard, Larissa Alberti (2007)
Performance, Strategy and Accounting in Local Government and Higher Education in the UKPublic Money & Management, 27
L. Parker (2013)
Contemporary University Strategising: The Financial ImperativeCorporate Finance: Governance
M. Covaleski, M. Dirsmith, Jane Weiss (2013)
The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneursAccounting Organizations and Society, 38
H. Kalthoff (2005)
Practices of calculation: economic representations and risk management, 22
M. Arnaboldi, G. Azzone (2010)
Constructing performance measurement in the public sectorCritical Perspectives on Accounting, 21
Peter Skærbæk, Kjell Tryggestad (2006)
The role of accounting devices in performing corporate strategyAccounting Organizations and Society, 35
T. Agasisti, M. Arnaboldi, G. Azzone (2008)
Strategic management accounting in universities: the Italian experienceHigher Education, 55
M. Covaleski, M. Dirsmith (1988)
An Institutional Perspective on the Rise, Social Transformation, and Fall of a University Budget Category.Administrative Science Quarterly, 33
This paper examines the role of accounting in the strategy re‐creation of a university. Drawing on Donald MacKenzie's theoretical notion of performative engines, our field study of an Australian university reveals how accounting, through various calculative practices, fuelled change and steered people into strategic action, leading to the formation of a new strategic plan. We contribute to the existing accounting and higher education literature on university strategising by illustrating how accounting, when convincing and accepted by decision‐makers, can function as an engine for the transformation and financialisation of universities’ strategies.
Accounting & Finance – Wiley
Published: Sep 1, 2019
Keywords: ; ; ; ;
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.