Accounting as an Engine for the Re‐Creation of Strategy at a University

22 Pages Posted: 19 Mar 2020

See all articles by Esin Ozdil

Esin Ozdil

affiliation not provided to SSRN

Zahirul Hoque

La Trobe University

Date Written: September 2019

Abstract

This paper examines the role of accounting in the strategy re‐creation of a university. Drawing on Donald MacKenzie's theoretical notion of performative engines, our field study of an Australian university reveals how accounting, through various calculative practices, fuelled change and steered people into strategic action, leading to the formation of a new strategic plan. We contribute to the existing accounting and higher education literature on university strategising by illustrating how accounting, when convincing and accepted by decision‐makers, can function as an engine for the transformation and financialisation of universities’ strategies.

Keywords: Accounting, Strategy, Engine, Performative, University

Suggested Citation

Ozdil, Esin and Hoque, Zahirul, Accounting as an Engine for the Re‐Creation of Strategy at a University (September 2019). Accounting & Finance, Vol. 59, Issue 3, pp. 1741-1762, 2019, Available at SSRN: https://ssrn.com/abstract=3556099 or http://dx.doi.org/10.1111/acfi.12445

Esin Ozdil (Contact Author)

affiliation not provided to SSRN

Zahirul Hoque

La Trobe University ( email )

La Trobe Business School
Department of Accounting and Data Analytics
Bundoora, Victoria 3086
Australia
+61 3 9479 3433 (Phone)
+61 3 9479 2356 (Fax)

HOME PAGE: http://www.latrobe.edu.au/business/profiles/hoque.html

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