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Accounting as an engine for the re‐creation of strategy at a university

Accounting as an engine for the re‐creation of strategy at a university 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting & Finance Wiley

Accounting as an engine for the re‐creation of strategy at a university

Accounting & Finance , Volume 59 (3) – Sep 1, 2019

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References (62)

Publisher
Wiley
Copyright
Accounting and Finance © 2019 AFAANZ
ISSN
0810-5391
eISSN
1467-629X
DOI
10.1111/acfi.12445
Publisher site
See Article on Publisher Site

Abstract

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.

Journal

Accounting & FinanceWiley

Published: Sep 1, 2019

Keywords: ; ; ; ;

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