e-journal
Questioning the value of the research selectivity process in British university accounting
In recent years, research selectivity exercises have played an increasingly influential role in defining the meaning of life in British university accounting departments. The purpose of research is now more directly set in terms of maintaining and, it is hoped, improving departmental research ratings. Highly
rated accounting departments readily advertise their assigned research scores at conferences, in research applications and student recruitment brochures. Individual academics are no longer just identified as coming from a loosely grouped association of accounting colleagues known as a “department”, but are labelled as belonging to a “5”-,“4”-, or, heaven-forbid, a “1”-rated department
Staff recruitment drives are more commonly associated with the language of the “transfer market” – of buying the “best that is out there” – as departmental heads confront the realities of the economic games forced on, or willingly accepted by, them as university funding mechanisms become increasingly
dependent on assigned research ratings.
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