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This study aims to explain how negative workplace interactions are formed by the application of a performance management system (PMS).

The study draws from unique in-depth interviews with service workers who resigned from an accounting shared service centre (SSC), discussing the reasons behind the resignations. Following an abductive approach, organisational justice theory is used to analyse the service workers' perceptions of negative interactions and to link the negative interactions to the use of the PMS.

The findings suggest that negative workplace interactions are characterised by cost consciousness, inequality and competitiveness. These interactions are attributed to the use of a PMS in the centre and are related to perceptions of distributive, procedural and interactional injustice.

Managers and leaders of shared service–type organisations should not rely on PMSs as an all-encompassing solution; instead, they should acknowledge the fairness of the use of PMSs. Moreover, HR professionals should choose and train employees to apply PMSs fairly. Fairness is important in work allocation, resourcing, monitoring, giving feedback, recognising good performance, promotion and interaction between peers.

This study contributes to the literature by taking an overall perspective on PMSs to analyse and explain the unintended negative consequences of a PMS in a highly scripted and monitored work environment that is usually considered appropriate for such a system's use. Through the analysis, the study highlights pitfalls in the use of a PMS and the importance of interactional injustice not only between but also within organisational levels.

Faculty participation in the assurance of learning (AoL) is requisite both for the effective operation of the system and for accreditation compliance, but faculty often resist engaging in AoL tasks. The purpose of this paper is to provide specific recommendations to address faculty concerns and to guide AoL systems toward maturity.

This paper provides a comprehensive model of faculty resistance perspectives aligned to AoL maturity, provides specific responses to faculty resistance and introduces success markers of progress toward maturity.

Specifically, a three-stage model of AoL system maturity is presented and aligned with five faculty perspectives. For each faculty perspective, responses targeting causal factors are proposed and signs of progress toward the next level of faculty engagement are highlighted.

Faculty and AoL leaders will be able to identify their current stage of AoL system maturity and implement practical solutions to move to the next stage of system maturity.

Understanding the motivations for faculty resistance will facilitate more meaningful and effective internal interactions as a school seeks to improve its AoL system. In turn, a more effective AoL system will promote better learning experiences for students; and better learning allows students to become productive in their chosen careers more quickly, thus improving society as a whole.

To the knowledge, no prior paper has organized faculty resistance along a maturity continuum, provided targeted responses based on the level of maturity or included signs that indicate growth toward the next level of maturity.

There has been very little qualitative “fieldwork” of audit practice. This is especially the case in relation to investigations into how audit engagements proceed. The purpose of this paper is to engage with audit practice in order to explore and explain the internal dynamics and paradoxical conditions within audit engagement teams.

The research adopts a qualitative methodology, framed around an intensive case study that involves several methods of data collection and analysis including interviews, observation and document analysis. The authors observe audit team practices, work programmes and organisation including observations of individual and teams involved in audit engagements.

Using the lens of paradox theory, the authors explore the backstage of audit work, where audit teams are challenged with recurring contradictory requirements and opposing demands. The authors provide insight on the complexity associated with inadequate resourcing and planning that tend to stimulate the emergence of paradoxes in audit engagement work in a government audit context. As a result, the authors identify the occurrence of cascading reduced audit quality practices (RAQP) as the teams respond to the paradoxes they face.

The authors reveal the interlinked and cumulative coping strategies, namely, downplaying responsibility and downscaling audit processes. These strategies are performed concurrently by team leaders and audit members to manage paradoxical tensions. The authors also identified superficial audit supervision as another type of RAQP performed by team leaders.

Entrepreneurship-based learning (EBL) is one of the student-center learningmethods that can answer learning challenges in the era of industrial revolution 4.0. EBL is expected to improve students’ competencies and make students more adaptable to the changes in the world of work in the future. The paper aims to discuss this issue.

This study uses quasi-experiments and divides classes into project class and control class. The project consists of making business proposals, conducting business, liquidating the partnership, and recording business transaction using the Xero platform. The Wilcoxon Signed Ranks Test, Mann–Whitney Test and independent t-test were carried out to test whether there are differences of cognitive abilities and entrepreneurial (general, social and functional) competencies between the project class and control class.

The results of the study shows there are differences of understanding of partnership accounting and the achievement of social and functional entrepreneurial competencies between the project class and control class.

This study implies in using EBL to improve entrepreneurial skills for students beyond cognitive abilities.

The novelty of this research is the implementation of EBL in partnership accounting topics.

The purpose of this paper was to investigate the degree to which Entrepreneurship Education (EE) was being provided to secondary school students following changes to the Secondary School Curriculum in 2010 by the New Zealand Ministry of Education. Under these changes, secondary schools were charged with following an “entrepreneurial” approach to school instruction that would develop entrepreneurial behaviors in students.

The study used a qualitative methodology focused on gauging the reaction by teachers, students and their parents to this new teaching approach. The sample comprised ten secondary schools situated in Northland, New Zealand. A series of focus groups were used to solicit data among three levels under study in each school, i.e. teachers, students and parents. Individual semi-structured interviews were used to collect data from school principals to determine overall reactions to EE by the rest of the school.

Teachers reported benefits in terms of reduced direct teaching workload, increased participation from students and significantly improved scholastic results compared to targets set in the curriculum. Students reported positively on the greater degree of flexibility allowed under this teaching approach, while parents reported changes in attitude and more engagement in school activities and projects.

The continuing evolution of classroom education at secondary school level has long-term repercussions for student learning, engagement and retention as we move to the digital age. Similarly, there are also consequences for the evolving role of teaching, curriculum design and delivery.

The value of this research lies in a closer examination of the effects traditional teaching practices have had on secondary students entering the digital age. Furthermore, it investigates an alternative teaching approach through EE and the impact it has on student learning, retention and engagement.

This paper has two purposes. First, it aims to explore how Australian universities used calculative rhetoric and practices through accounting numbers to persuade employees and legitimize their financial recovery plans to alleviate the financial hardship caused by the COVID-19 pandemic. Second, it aims to analyze how the accounting-based solutions were legitimized through a well-blended pathos, logos and ethos rhetoric.

Building on a rhetorical theory of diffusion, we employed a qualitative research design within all 37 Australian public universities involving Internet-based documentary analysis.

This study finds that in an urgent crisis like the fiscal crisis caused by COVID-19, universities again found rescue in accounting tools, in particular budgets, as a rhetorical device to justify their operational and strategic choices such as job-cuts, programs closures and staff pay-cuts. However, in this crisis, the same old accounting-based solutions were even more quickly to be accepted by being delivered in management’s colorful blending of pathos–logos–ethos rhetoric.

While this study is constrained to Australian public universities’ financial responses, its findings have implications for university decision-makers and higher education policymakers across the globe when it comes to university management using calculative devices in persuading employees to work their way through financial hardship caused by an extreme health crisis-like COVID-19 pandemic.

This study adds more evidence that the use of budgets as a calculative tool continues to play a key role in organizations in the construction, mobilization and preservation of certain strategic and operational choices during volatilities. Especially, the same way of creating calculative-based solutions can be communicated via the colorful blending of different rhetoric to make it acceptable.

This study aims to explore the calculations and valuations that unfold in everyday practices within social care settings. Specifically, the paper concerns the role of accounting in dealing with multiple calculable and non-calculable spaces within the case management process. The study sheds light on the multiplicity produced in constructing the client as an object through the calculations and valuations embedded in the costing and caring practices in social work.

This is a qualitative case study in a Swedish social care organisation, with a specific focus on the calculations and valuations within the case management process. The data have been gathered from 20 interviews with social workers, team leaders, managers and a management accountant, along with more than 36 h of on-site observations and internal organisational documents, including policy documents, guidelines and procedural lists.

The case management process involves interconnected practices in constructing the client as an object. While monetary calculations and those associated with worth are embedded in costing and caring practices, they interact and proliferate in various ways. Three elements are found: transforming service units into centres of calculation, constructing the accounts of calculation and establishing the cost-value calculations. Calculations and valuations are actuated in these elements in describing the need, matching the case with the unit and caseworker and deciding on the measure. The objectification of the client entails the construction of accounts, for example, ongoing qualifications, categorisations and groupings of units, juridical frameworks, case types, needs and measures. As an object multiple, the client becomes different objects at different stages, challenging the establishment accounts, and thus producing a range of calculations and valuations. Such diversity in calculations concomitantly produces more calculations to represent the present and absent multiple facets of the client, resulting in a multiplicity of costing and caring.

The study might flag up for practitioners the possible risks and unintended consequences of depending too much on fixed guidelines and (performance) indicators since social work involves object multiples, which are always in diversity and changeable in situ. Considering the multiple dimensions within the specific contexts could thus be helpful to mitigate such risks in the evaluation of social care processes and the design of (performance) metrics.

This study contributes to the literature on accountingisation by extending the concept as a part of ongoing organisational practices, materialised within the calculations of money and worth in everyday social care. Besides demonstrating their reconsolidation, this study shows a multiplicity of costing and caring practices depending on the way the client is constructed, resulting in the proliferation of accounting(s) and ultimately accountingisation of social work.

I historically compare changes in institutional frameworks creating academic positions linked to temporary employment by analyzing university employment statistics in Chile, Colombia, Germany, and the USA. I find that temporary academic positions were institutionalized through the creation of previously inexistent academic categories called a contrata in Chile, de cátedra in Colombia, “junior professor” without tenure in Germany and “postdoc” in the USA; used in higher education and employment laws since 1989, 1992, 2002, and 1974, respectively. Under institutional frameworks demanding the maximization of students and research, universities have increasingly contracted academics through temporary contracts under rationales that differ between regions. In Colombia and Chile, public university leaders and owners of private universities contract such teaching positions to expand student numbers through lowering costs. In Germany and the USA, employment insecurity is mostly driven by temporary scientific positions under a main rationale of scientific expansion. The share of temporary positions has increased exponentially in Colombia and Germany in recent decades, whereas in the USA there has only been an increase since 2012. Moreover, in Chile, the share of permanent positions has decreased since 2012. The common trend is one of isomorphism of vertical academic structures sharing a pyramidal form, with a wide base of academics working under conditions of contractual insecurity. Such trends follow a rationale for maximization of student numbers as well as administration, and scientific production that is in tension with prioritizing wellbeing and improvement of academics’ working conditions. Yet, in these environments, the institution of tenure in the USA and recent Chilean regulations on accreditation represent mechanisms counteracting precarious employment.

The theme of collegiality and more broadly of changes in the governance of universities has attracted growing interest within the sociology of higher education. As institutions, contemporary universities are inhabited by competing logics often defined in terms of market pressures and are shaped by the higher education policies of governments. Collegiality is an ideal-type form of university governance based on expertise and scientific excellence. Our study looks at manifestations of collegiality in two publicly funded universities in Canada. Collegiality is explored through the structural attributes of governance arrangements and academic culture in action as a form of self-governance. Case studies rely on two data sources: (1) policy documents and secondary data on various aspects of university development, and (2) semi-structured interviews with key players in the governance of these organisations, including unions. Two main findings with implications for the enactment of collegiality as a governance mode in universities are discussed. The first is that governance structures are slowly transitioning into more hybrid and corporate forms, where academics remain influential but share and negotiate influence with a broader set of stakeholders. The second is the appearance of forces that promote a delocalisation of collegiality, where academics invest in external scientific networks to assert collegiality and self-governance and may disinvest in their own institution, thus contributing to the redefinition of academic citizenship. Status differentiation among academic colleagues is associated with the externalisation of collegiality. Mechanisms to associate collegiality with changes in universities and their environment need to be further explored.

In Canada, the profession known as ‘research management’ elsewhere across the globe, is mostly commonly referred to as ‘research administration’ and encompasses activities and work associated with developing, administering, accounting for, and complying with sponsor requirements, guidelines, procedures, and laws relating to funded projects. Canada has a robust and active research administrator community through the Canadian Association of Research Administrators. As a result of changes beginning primarily in 2000, research administration has evolved to a complex, multifaceted profession with high demands for skills and expertise. Since 2000, there have been increased calls from research administrators in Canada to look at more formal professionalisation and certification of the research administrator role and to the evolution of the role to a profession. This chapter focusses primarily on those significant changes to the visibility and importance of research, and the subsequent growth of the profession of research administration in Canada.