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International Education Journal: Comparative Perspectives, v9 n1 p15-30 2008

Over the past two decades, higher education in advanced capitalist societies has undergone a process of radical reform. A key element of this reform has been the introduction of a number of accounting-based techniques in the pursuit of improved accountability and transparency. While the old accounting was to do with stewardship, the new accounting is to do with performance. In accordance with the performance principle, the publishing companies and the higher education funding bodies have engaged in ranking exercises. These exercises impact on all aspects of academic life as the entities that are ranked and rated include universities, disciplines, journals, and academics and their outputs in teaching and research. This paper explores the genesis and the consequences of the performance discourse. It argues for a philosophical separation of the notions of accountability and accounting. Furthermore, it raises the issue of academic accountability as something that exceeds the logic of accounting. (Contains 7 notes.)

Descriptors: Higher Education, Accounting, Accountability, Performance, Classification, Rhetorical Criticism, Change Strategies, Educational Change, College Outcomes Assessment, Educational Indicators, Audits (Verification), Evaluation Methods, Standards, Benchmarking, Comparative Analysis

Australian and New Zealand Comparative and International Education Society. ANZCIES Secretariat, Curtin University, Box U1987, Perth, WA Australia. Tel: +61-8-9266-7106; Fax: +61-8-9266-3222; e-mail: editor[at]iejcomparative.org; Web site: http://www.iejcomparative.org





Author: Singh, Geeta

Source: https://eric.ed.gov/?q=a&ft=on&ff1=dtySince_1992&pg=2866&id=EJ894339







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