Universities in a contested space: The dominance of calculative accounting practices and the development of a research agenda
本文概述了大学管理中计算性会计实践的扩张及其与大学知识创造和社会贡献使命的冲突，并提出了未来研究议程，适合关注高等教育治理和公共价值的研究者。
Abstract Over the last few decades, neoliberal, managerial, reforms have dominated the university sector in a number of different countries. Calculative practices, including performance measures and indicators, have spread and targets, in terms of research outputs and increasing student numbers in order to generate “profit”, have become the norm, despite the many voices seeing this as often clashing with the mission of universities to create knowledge and contribute to social development. The paper provides an overview of the changing focus on how universities have been managed over time and, at the same time, of the emergence and measurementof Public Value themes in the university sector. A future research agenda is proposed for those interested in the study of the university sector, together with possibleresearch questions to further this area.