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Management control systems and research management in universities: An empirical and conceptual exploration

Gloria Agyemang (School of Management, Royal Holloway University of London, Egham, UK)
Jane Broadbent (School of Management, Royal Holloway University of London, Egham, UK)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 21 September 2015

6685

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

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Emerald Group Publishing Limited

Copyright © 2015, Emerald Group Publishing Limited

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