Accounting Auditing & Accountability Journal · 2014 · 120 citations · 37 references
EducationAccountancyHigher EducationAccounting TheoryInternational AccountingInternational Higher EducationGlobal Higher Education PolicyGlobal Higher Education SystemsInternationalization Of Higher EducationGovernment Performance MeasurementPerformance Measurement SystemsProfessional Practice ValuationResearch Performance MeasurementVirtual University
Challenges for accounting academics include government research performance metrics, journal rankings, limited funding, commodification of universities, the rise of virtual learning, and broader impacts on professional practice and society, highlighting the need for academics to engage with the profession and society beyond Australia. This editorial examines the global accounting academic and the research and teaching environment, addressing current and future challenges and offering commentary on what counts. The authors employ a document review, personal reflections, and argumentative analysis. The paper acknowledges the accounting academic’s vital role in global higher education and notes that the identified challenges directly shape the direction of accounting research and scholarship.
Purpose – This editorial aims to consider the global accounting academic and the environment in which we research and teach, including consideration of the challenges that confront us now and into the future. Design/methodology/approach – Document review, personal reflections and argument. Findings – The paper acknowledges that the accounting academic has an important role to play in a global higher education system. However, challenges include government research performance measurement systems, journal ranking lists, lack of funding for quality teaching and research, life as a “cash cow” for universities, the impact of the virtual university and its impact on professional practice, the profession and society in general. These factors carry direct implications for the current shape and orientation of accounting research and scholarship. Research limitations/implications – The paper offers scope for accounting academics to engage with the profession and society as to the impact of their teaching and research, not only in Australia, but internationally. Originality/value – The paper provides important commentary on the global accounting academic and what counts.
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Performance-based university research funding systems
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