The accounting academic community and the impacts of performance management systems

Impact: Policy impacts

Description of impact

James' research has had a significant impact on the concepts of the role of the academic in society, academic labour and the bridge between academic research and practice, in particular connecting accounting academia and the profession. Throughout his career James has researched on the lifeworld of accounting academics, particularly in business schools and the change in academic life brought about by ‘accountingisation’ and performance management and measurement. A focus has been the impact of research assessment exercises on the higher education sector internationally and in Australia. He has published widely in this research stream and his research has had an impact on policy through advocacy with groups such as Chartered Accountants Australia and New Zealand, the Australian Business Deans Council, BHert, and AFAANZ. James recently provided a briefing note to the Senate seeking the establishment of a Senate Standing Committees on Education and Employment to inquire into the sustainability of the Australian higher education system. He also has made a submission to the ARC review of ERA and EI assessments. James has made a submission in support of the amendments to the Higher Education Support Act. The Australian Government has endorsed the changes proposed to the Higher Education Standards Framework (the Standards) and the Higher Education Support Act 2003 (HESA). The proposed amendments will replace the current term ‘free intellectual inquiry’ and refer instead to ‘freedom of speech’ and ‘academic freedom’. The amendments will also include a new definition of the term ‘academic freedom’. Published research specifically addressing this area includes: • Martin-Sardesai, A., Guthrie, J., Tooley, S. and Chaplin, S. (2019), History of Research Performance Measurement Systems in the Australian Higher Education Sector”, Accounting History, Vol. 24 No. 1, pp. 40-61. • Martin-Sardesai, A. and Guthrie, J. (2018), "Human Capital Loss in an Academic Performance Measurement System", Journal of Intellectual Capital, Vol. 19, No. 1, pp. 53-70. • Martin-Sardesai, A., and Guthrie, J. (2018), “Accounting for the Construction of Research Quality in Australia’s Research Assessment Exercise” in Epstein, M., Verbeeten, F. and Widener, S. (Eds), Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research, Emerald, UK, pp. 221–241. • Martin-Sardesai, A., Irvine, H., Tooley, S., Guthrie, J. (2017), "Organizational Change in an Australian University: Responses to a Research Assessment Exercise", The British Accounting Review, Vol. 49, No. 4, pp. 399–412. • Martin-Sardesai, A. and Guthrie, J. (2017), “Australian Academics’ Perceptions on Research Evaluation Exercises”, Amity Journal of Management Research, Vol. 1, No. 2. • Martin-Sardesai, A., Irvine, H., Tooley, S. and Guthrie, J. (2017), “Government Research Evaluations and Academic Freedom: A UK and Australian Comparison”, Higher Education Research & Development, Vol. 36, No. 2, pp. 372-385. • Martin-Sardesai, A., Irvine, H., Tooley, S. and Guthrie, J. (2016), “Accounting for Research: Academic Responses to Research Performance Demands in an Australian University", Australian Accounting Review, Vol. 27, No. 3, pp. 329-343. • Parker, P. and Guthrie, J. (2016) "Whither the Accounting Profession, Accountants and Accounting Researchers? Commentary and Projections", Accounting, Auditing & Accountability Journal, Vol. 29, No. 1, pp. 2-10. • Guthrie, J., Evans, E. and Burritt, R. (2014), “Australian Accounting Academics: Challenges and Possibilities”, Meditari Accountancy Research, Vol. 22, No. 1, pp. 20-37. • Ryan, S. and Guthrie, J. (2014), “Undermining the Corporate Citizen: An Academic Story”, Journal of Corporate Citizenship, Vol. 54, pp. 75-94. • Evans, E., Burritt, R. and Guthrie, J. (eds) (2011), “Bridging the Gap Between Academic Accounting Research and Professional Practice”, Academic Leadership Series, Vol. 2, The Institute of Chartered Accountants in Australia and the Centre for Accounting, Governance and Sustainability. • Evans, E., Burritt, R., and Guthrie, J. (eds) (2010), “Accounting Education at a Crossroad in 2010”, Academic Leadership Series, Vol. 1, The Institute of Chartered Accountants in Australia and the Centre for Accounting, Governance and Sustainability. • Ryan, S. and Guthrie, J. (2009), “Collegial Entrepreneurialism: Australian Graduate Schools of Business”, Public Management Review, Vol. 11, No. 3, pp. 317-344. • Guthrie, J., Neumann, R. and Ryan, S. (2008), “The Case of Australian Higher Education: Performance, Markets and Government Control” in C. Mazza, P. Quattrone and A. Riccaboni (eds), European Universities in Transition: Issues, Models and Cases, Edward Elgar, London (pp. 171-187). • Guthrie, J. and Neumann, R. (2007), "Economic and Non-financial Performance Indicators in Universities: The Case of the Australian University System and the Establishment of a Performance Driven University System", Public Management Review, Vol. 9, No. 2, pp. 231-252. • Guthrie, J., Parker, L. and Gray, R. (2004), “Requirements and Understandings for Publishing Academic Research: An Insider View”, in C. Humphrey and W. Lee (eds), The Real Life Guide to Accounting Research: A Behind-The-Scenes View of Using Qualitative Research Methods, Elsevier Publishing Company, ISBN: 0-08-043972-1, pp. 411–432. • Guthrie, J., Parker, L. and Gray, R. (2004), “From Thesis to Publication” in S. Burton and P. Steane (eds), Surviving Your Thesis, Routledge, London, ISBN: 0415322227, PB; ISBN: 0412322219 HB, pp 232–247. • Neumann, R. and Guthrie, J. (2002), “The Corporatization of Research in Australian Higher Education”, Critical Perspectives on Accounting Journal, Vol. 13, pp. 721-741. • Gray, R., Guthrie, J. and Parker, L. (2002), “Rites of Passage and the Self-Immolation of Academic Accounting Labour: An Essay Exploring Exclusivity Versus Mutuality in Accounting”, Accounting Forum, Vol. 26, No. 1, pp. 1-30. • Parker, L., Guthrie, J. and Gray, R. (1998), “Accounting and Management Research: Passwords from the Gatekeepers”, Accounting, Auditing and Accountability Journal, Vol. 11, No. 4, pp. 371-402.
Category of impactPolicy impacts