Performance management in the Australian higher education system – A historically informed critique

Lee D. Parker*, James Guthrie, Ann Martin-Sardesai

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

3 Citations (Scopus)
7 Downloads (Pure)

Abstract

This article aims to provide a historical perspective of neoliberalism and new public management practices in the Australian higher education system from the early 1980s to contemporary times. Drawing on historical and contemporary data sets and research articles, it evaluates historical changes in control systems and metrics applied to university teaching and research. From an audit culture framework, it examines the emerging rationales driving financially focused university governance. Organisational and individual audits of performance have become standard practice, couched in the conventional language of transparency, performance and accountability. Accounting-based performance measurement, control and audit are found to dominate university operations, fostering mass delivery of education, research outputs and knowledge commercialisation. Neoliberal performance management is shown to have dramatically altered accounting models and changed internal power relations, transforming university identities and roles into a commercialised corporate model pursuing a self-interested financial bottom line aided by a private sector performance control orientation.

Original languageEnglish
Pages (from-to)215-235
Number of pages21
JournalAccounting History
Volume29
Issue number2
DOIs
Publication statusPublished - May 2024

Bibliographical note

© The Author(s) 2024. Version archived for private and non-commercial use with the permission of the author/s and according to publisher conditions. For further rights please contact the publisher.

Keywords

  • accounting
  • auditing and accountability
  • Australian higher education system
  • digitisation
  • neoliberalism
  • new public management
  • performance audits
  • performance management systems

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