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- Title
The ERA: A Brave New World of Accountability for Australian University Accounting Schools.
- Authors
de Lange, Paul; O'Connell, Brendan; Mathews, M. R.; Sangster, Alan
- Abstract
This study examines the potential impact of Excellence in Research for Australia (ERA) on Australian university accounting schools through a series of in-depth interviews with Heads of Schools. Using an institutional theory framework we find that the pending introduction of the ERA has brought about changes in school structures, processes and systems. A creeping isomorphism is apparent as evidenced by a sector-wide movement towards targeting publications in highly ranked North American journals. While participants were generally positive about the overall aims of the ERA many felt that it would marginalise non-mainstream research. Furthermore, they were of the opinion that the ERA would lead to a reduction in the standing of accounting schools within Australian universities relative to other disciplines.
- Subjects
AUSTRALIA; EDUCATIONAL accountability; UNIVERSITY &; college administration; INSTITUTIONAL theory (Sociology); LITERARY magazines; EDUCATIONAL journalism; PERIODICAL publishing; ACCOUNTING education; EDUCATIONAL intervention; ACADEMIC achievement evaluation
- Publication
Australian Accounting Review, 2010, Vol 20, Issue 1, p24
- ISSN
1035-6908
- Publication type
Article
- DOI
10.1111/j.1835-2561.2010.00078.x