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  • The ERA: A Brave New World of Accountability for Australian University Accounting Schools

    Author(s)
    Lange, Paul
    O'Connell, Brendan
    Mathews, M.
    Sangster, Alan
    Griffith University Author(s)
    Sangster, Alan
    Year published
    2010
    Metadata
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    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 ...
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    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.
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    Journal Title
    Australian Accounting Review
    Volume
    20
    Issue
    1
    DOI
    https://doi.org/10.1111/j.1835-2561.2010.00078.x
    Subject
    Accounting, Auditing and Accountability not elsewhere classified
    Other Economics
    Accounting, Auditing and Accountability
    Publication URI
    http://hdl.handle.net/10072/47303
    Collection
    • Journal articles

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