Gloria Agyemang

Management control systems and research management in universities

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.

Personal skills development and first year undergraduate accounting education: a teaching note

There is a growing awareness of the need to develop a broad range of competencies in accounting undergraduates. In recognition of this, Thames Valley University developed an accounting biased Personal Skills Development (PSD) module to run alongside the first year introductory module in accounting. This note summarises the characteristics of the PSD module and some of the students views on its effectiveness. It also briefly looks at the possible impact of taking the PSD module on students performance in the introductory module in accounting.

Immigration and neoliberalism: three cases and counter accounts

Purpose - – This paper advocates for critical accounting’s contribution to immigration deliberations as part of its agenda for advancing social justice. The purpose of this paper is to illustrate accounting as implicated in immigration policies of three advanced economies. Design/methodology/approach - – The authors suggest that neoliberal immigration policies are operationalized through the responsibilization of individuals, corporations and universities. By examining three immigration policies from the USA, Canada and the UK, the paper clarifies how accounting technologies facilitate responsibilization techniques, making immigration governable. Additionally, by employing immigrant narratives as counter accounts, the impacts of immigrant lived experiences can be witnessed. Findings - – Accounting upholds neoliberal principles of life by expanding market mentalities and governance, through technologies of measurement, reports, audits and surveillance. A neoliberal strategy of responsibilization contributes to divesting authority for immigration policy in an attempt to erase the social and moral agency of immigrants, with accounting integral to this process. However the social cannot be eradicated as the work illustrates in the narratives and counter accounts that immigrants create. Research limitations/implications - – The work reveals the illusion of accounting as neutral. As no single story captures the nuances and complexities of immigration practices, further exploration is encouraged. Originality/value - – The work is a unique contribution to the underdeveloped study of immigration in critical accounting. By unmasking accounting’s role and revealing techniques underpinning immigration discourses, enhanced ways of researching immigration are possible.

Responsibility and accountability without direct control?: Local education authorities and the seeking of influence in the UK schools sector

Purpose - This paper seeks to extend understanding of how being responsible and accountable for performance impacts on control processes between organisations. Design/methodology/approach - The paper analyses empirical findings gathered from officers of two local education authorities about their control relationships with schools. It provides a Habermasian theoretically informed analysis of these control relationships. Control is studied as the steering processes that occur between organisations in response to regulation from government. Findings - The LEA officers employ the language of influence to conceal ongoing direct forms of control over schools. As the officers attempt to demonstrate their accountability to the Department of Education and Skills, they use communication and information strategically to steer schools towards their ways of thinking. Research limitations/implications - The paper focuses only on the views of LEA officers. Further research is required to ascertain the views of schools and other stakeholders in local education. Practical implications - Where regulatory bodies demand performance accountability from organisations, appropriate control mechanisms are necessary to ensure that organisations work in transparent ways towards regulatory objectives. Originality/value - Steering, responsibility, accountability and control are discussed in an educational context.

Seeking “conversations for accountability”: Mediating the impact of non-governmental organization (NGO) upward accountability processes

Purpose - The purpose of this paper is to ascertain how upward accountability processes can be enabling in, or constraining to, the effective deployment of development aid funding. Design/methodology/approach - The paper derives its primary insights from in-depth interviews and focus groups with non-governmental organization (NGO) fieldworkers working and delivering development aid in Northern Ghana. It analyses inductively the perspectives of fieldworkers to explain their experiences of upward accountability. Findings - The fieldworkers’ perception of upward accountability was mainly one of external control, in response to which they enacted a skilful form of compliance accountability. This perception of control failed to stifle their initiative and intrinsic commitment to beneficiaries. The fieldworkers craved “conversations for accountability”, in which they had a voice in the development of upward accountability metrics, thereby enabling them to fulfil their sense of felt responsibility to beneficiaries. While aspects of “conversations for accountability” were emerging in fieldworker-funder interactions, it was unclear to what extent funders were committed to further advancing them. Overall, the analysis unveils how felt responsibility mediates for, and partly diminishes, the perceived negative impacts on aid effectiveness of upward accountability processes informed by a focus on control. Originality/value - The authors examine the potential of upward accountability processes using in-depth analyses of the actual experiences of those involved in delivering NGO services at the grassroots level. The authors contribute to emerging work in this vein by enriching the authors’ understanding of local constituencies’ experiences of accountability processes more generally, especially the impact these mechanisms have on NGO operational activities. The authors also unveil the mediating role fieldworkers’ “felt responsibility” to beneficiaries’ plays in moderating the perceived negative impacts on aid effectiveness of upward accountability processes.

Accounting for needs? Formula funding in the UK schools sector

Purpose: The purpose of this paper is to analyse whether the development of a needs-based funding formula for resource allocation incorporates the needs of funders or the needs of the service providers. Methodology: The paper analyses interview data and documentary evidence gathered from a UK Local Education Authority about the creation of a “needs-based�? formula for sharing resources to schools. It employs and extends a framework developed by Leva�?ić and Ross (1999) to evaluate needs-based formula funding. Findings: Although formula funding is purported to be a more objective method of resource allocation, the paper finds that as with other resource allocation methods the power relations between the users and the providers of funds impact on the extent to which service provider needs are incorporated into the funding formula. The main benefit of a funding formula lies in the debates that surround its creation. This allows the formula to be accepted though it may not necessarily fund service provider needs. Research limitations: This work considered only the funding of schools. Further work is needed to investigate formula funding for other public services. Research type: Case study. Practical Implications: Debates between funders and service providers should be encouraged by policy makers to ensure that outcomes of resource allocation are acceptable to users.

Conforming to accreditation in Iranian hospitals

Abstract This paper examines the operation of an accreditation programme for hospitals in Iran. It explores the process of accreditation as a regulatory control system and analyses hospitals’ responses to this type of control. We draw on the notion of steering and argue that the accreditation system is transactional in nature. Our findings show that hospitals conform to the scheme, although they also resist some of its requirements. On a wider policy level, we suggest that accreditations offer the accreditor the opportunity to impact on how activities are undertaken, but hospitals require incentives in order to make the necessary organisational changes.

ACCOUNTABILITY AND PERFORMANCE MANAGEMENT SYSTEMS WITHIN PRIVATE AND PUBLIC SECTOR ORGANISATIONAL CHANGE PROCESSES

This chapter examines organisational change processes that occur when accountability demands from powerful external stakeholders change. It investigates, firstly, whether these external accountability demands impact on the performance management systems of two different types of organisations. Secondly, it considers whether the goals for improved performance contained within the external accountability demands are realised. The chapter derives its primary insights from analysing in-depth interviews with managers working in a private sector company and in public sector organisations. The analyses reveal complex organisational responses. In the public sector case study, the organisations tended to reorient their performance management systems towards the external accountability demands; whilst in the private sector organisation, pressures from falling share prices forced managers to focus their decision making on the preferred performance measures contained in shareholders’ accountability demands. However, whilst there is some evidence of performance management system changes, the desires for improved performance subsumed by the external accountability demands are not necessarily realised through the performance management system changes.

A critical reflection on the use of focus groups as a research method: lessons from trying to hear the voices of NGO beneficiaries in Ghana

Abstract The focus group method has been used extensively in social science research in order to gain a deep understanding of participant perceptions of specific topics of interest. However, the method has rarely been used in the social accounting and accountability literature. This paper reviews and critically reflects on the key characteristics of the method drawing on a research project examining NGO (non‐governmental organisation) beneficiary perspectives on the accountability processes employed by NGOs in Ghana. It offers insights and future research suggestions that might encourage greater use of the method by social accounting and accountability researchers.

Perilous Journeys across the Seas: The Accounting Logic in Europe’s Agenda for Migration

Abstract This chapter analyses the emergency policy responses that the European Union made during the summer of 2015 to manage the significant numbers of migrants entering Europe. The chapter employs Broadbent’s (1998) ideas of ‘accounting logic’ to analyse these policy actions. The chapter argues that there are multiple and complex reasons why people migrate, and why in this instance people are prepared to risk their lives by taking perilous journeys. An ‘accounting logic’ leads to decisions being based mainly on financial inputs and expected outputs rather than on the social and humanitarian needs of migrants and refugees. Despite the significant amount of resources provided by the European Union, the crisis continues. The risks associated with employing an accounting logic are that it may preclude a full understanding of situations by silencing other values and logics.