Management control systems and research management in universities

Gloria Agyemang and Jane Broadbent

Accounting, Auditing & Accountability Journal, 2015, vol. 28, issue 7, 1018-1046

Abstract: 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.

Keywords: Research; Universities; Management control systems; Symbolic violence; Performance management systems; Performance measures (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (24)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:28:y:2015:i:7:p:1018-1046

DOI: 10.1108/AAAJ-11-2013-1531

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