Management control systems and research management in universities: An empirical and conceptual exploration
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 21 September 2015
Abstract
Purpose
The purpose of this paper is to examine the management control systems developed by universities and groups within them, to manage research within UK University Business and Management Schools. Specifically, the paper analyses how universities develop their internal management control systems in response to an externally imposed regulatory system. It also provides an agenda for future research.
Design/methodology/approach
The paper uses a middle range approach to consider the UK Research Excellence Framework (REF) and the previous Research Assessment Exercises. It uses the language provided by a number of conceptual frames to analyse insights from the lived experience, and builds on previous literature that has recognised the perverse outcomes of such performance measurement systems.
Findings
The study finds that the internal management control systems developed by academics themselves amplify the controls imposed by the REF. These internal control systems are accepted by some academics although they encourage a movement away from previously held academic values.
Originality/value
This study contributes to debates about the dysfunctional impacts of the use of performance measures to manage research. Its originality lies in explaining that the management control systems developed to resist the imposition of external performance measurement systems may lead to symbolic violence where participants become involved with their own subjugation.
Keywords
Citation
Agyemang, G. and Broadbent, J. (2015), "Management control systems and research management in universities: An empirical and conceptual exploration", Accounting, Auditing & Accountability Journal, Vol. 28 No. 7, pp. 1018-1046. https://doi.org/10.1108/AAAJ-11-2013-1531
Publisher
:Emerald Group Publishing Limited
Copyright © 2015, Emerald Group Publishing Limited