Higher Education, Management Control and the Everyday Academic

This contribution to the Festskrift for Hanne Norreklit examines how the use of management controls by senior management of universities impacts on the everyday academic. This examination is rooted in two interrelated issues, being, first, what should the purpose of a university be and second, what should they look to contribute to society. To keep the analysis that follows manageable, England provides a representative setting due to these issues having been heavily debated there within recent decades. While these debates continue, market-orientated understandings have come to dominate, influencing the focus of successive governments and, in turn, the situated practices of universities. Specifically, this has changed the focus of senior managers, at universities, away from their traditional remit towards revenue generating activities. Key to their efforts is the understanding that external impressions of their university, as provided by, for example, rankings, will affect financial performance. This results in senior management increasingly managing for the rankings and other such external signifiers. In so doing, they have progressively introduced management control regimes that focus the organisation’s activities onto the external signifiers. However, as senior managements’ performance, and thereby rewards, has become increasingly linked to the external signifiers, their focus has narrowed only to the output metrics of the management controls they have put into place. Hence, they become wilfully ignorant of the wider impact these management controls have, and the pressure cooker situation this creates for many everyday academics. While this outcome has been well documented in the extant literature, this article adds, through the analysis of exemplars, how this is resulting in the grimmest of situations, with dire consequences. As part of noting that this could, and should, be different, speculation is raised over whether other management controls may act as release valves to this pressure cooker situation

Politicising the sustaining of water supply in Ireland - the role of accounting concepts

This article is © Emerald Group Publishing and permission has been granted for this version to appear here: https://ore.exeter.ac.uk/repository/. Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing LimitedThis is the author accepted manuscript. The final version is available from Emerald via the DOI in this record.Purpose This paper examines how the Irish government mobilised accounting concepts to assist in implementing domestic water billing. While such is commonplace in other jurisdictions and is generally accepted as necessary to sustain a water supply, previous attempts were unsuccessful and a political hot potato. Design/methodology/approach We use an actor-network theory inspired approach. Specifically, the concepts of calculative spaces and their ‘otherness’ to non-calculative spaces are used to analyse how accounting concepts were mobilised and the effects they had in the introduction of domestic water billing. We utilise publically available documents such as legislation, programmes for government, regulator publications, media reports and parliamentary records in our analysis over the period from 1983 to late 2014. Findings Our analysis highlights how the implementation of domestic water billing involved the assembling of many divergent actors including the mobilisation of accounting concepts. Specifically the concept of ‘cost’ became a contested entity. The government mobilised it in a conventional way to represent the resourcing of the water supply. Countering this, domestic water users associated ‘cost’ with a direct impact on their own resources and lives. Thus, an entity usually associated with the economic realm was embroiled in political processes, with much of what they were supposed to represent becoming invisible. Thus we observed accounting concepts being mobilised to support the gaining of a specific political ends, the implementation of domestic billing, rather than as part of the means to implement a sustainable water supply within Ireland. Research limitations/implications This research has some limitations, one being we draw on secondary data. However, our research does provide a detailed base from which to continue to study a new water utility over time. Originality/value This study demonstrates the complications that can occur when accounting concepts are associated with gaining of a political ends rather than as a means in the process of trying to achieve a sustainable water supply. Further, the process saw the creation of a new utility, which is a rare occurrence in the developed world, and a water utility even more so; this study demonstrates the role accounting concepts can have in this creation.CPA Irelan

Core values as a management control in the construction of “sustainable development”

AcceptedArticleThis is the author's post-print version of a manuscript accepted for publication in Qualitative Research in Accounting & Management (2015) Vol 12 Issue 2 doi: 10.1108/QRAM-04-2015-0040Purpose: This paper examines a management control constructed by senior managers, a core value focused on sustainability, as it travels through time and space. The criticality of sustainable development suggests the need to understand the effects that core values have on organisational actions. Design/methodology/approach: We utilise a case study methodology carried out at a multinational organisation. Our analysis was informed by actor-network theory which allowed us to place the organisation’s sustainability focused core value at the centre of our research. Findings: We found that management control, in the form of a sustainability focused core value, took on an active role in the case organisation. This enabled the opening of space and time that allowed actors to step forward and take action in relation to sustainable development. We show how the core value mobilised individual actors at specific points in time but did not enrol enough collective support to continue its travel. The resulting activities, though, provided a construction of sustainable development within the organisation more in line with traditional profit seeking objectives rather than in relation to sustainability objectives, such as inter- and intra-generational equity. Research limitations/implications: These findings suggest possibilities for future research that examines the active role that management controls may take within sustainable development. Originality/value: This paper shows the active role a management control, a sustainability focused core value, took within an organisation. This builds on the research that examines management control in relation to sustainability issues and sustainable development as well as the literature that examines core values

The network effects of core values on management controls

Paper presented at American Accounting Association Management Accounting Section Conference 2013, New Orleans, 10-12 Jan 2013Simons’ (1995b, 2000) levers of control have become one of the most prominently utilised management control system frameworks in the accounting literature. In this paper we focus on core values, which guide and motivate an organisation, an area of the framework not examined in the accounting literature. Specifically we examine the process through which a new core value develops. We also show how this process is influenced by and acts upon the other levers of control. We highlight how this process initially involves few actors, little complexity and creates a descriptive definition for the core value. Based on this descriptive definition more actors become involved, resulting in more complexity and focuses on these actors trying to develop an understanding of the practical relevance of the new core value. The process of developing the core value and the search for practical relevance necessitates the creation and transformation of other management controls. These management controls in turn change the core value and other actors within the process. The process of search and discovery provides belief control through embedding elements of the core value in the management controls that were created or transformed. While the core value may be displaced its effects on other controls remain in place thus showing how and why controls embody both technical and social elements

Management controls and pressure groups: the mediation of overflows

Purpose Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to address these overflows they must decide how to respond. Previous research has placed social and environmental reporting as an important tool organisations mobilise in their attempts to mediate these pressures and the groups that give rise to them. However, these reports are typically only released once a year while the pressures that organisations face can arise at any time and are ongoing and constant. The purpose of this paper is to explore situated organisational practices and examine if and how management controls are mobilised in relation to the actions of pressure groups. Design/methodology/approach This paper takes a case study approach to understand how an organisation attempts to mediate the pressures from a number of overflows: carbon emissions, changing lifestyles, aspartame and obesity. To undertake this research a performative understanding of management control is utilised. This focusses the research on if and how management controls are mobilised to assist with attempts to mediate pressures. Findings Analysis of the data shows that many different management controls, beyond just reports, were mobilised during the attempts to mediate the pressure arising from the actions of groups affected by the overflows. The management controls were utilised to: identify pressures, demonstrate how the pressure had been addressed, alleviate the pressure or to dispute the legitimacy of the pressure. Originality/value This paper shows the potential for new connections to be made between the management control and social and environmental accounting literatures. It demonstrates that future research may gain much from examining the management controls mobilised within the situated practices that constitute an organisations response to the pressures it faces

Early childhood epilepsies:epidemiology, classification, aetiology, and socio-economic determinants

Epilepsies of early childhood are frequently resistant to therapy and often associated with cognitive and behavioural comorbidity. Aetiology focused precision medicine, notably gene-based therapies, may prevent seizures and comorbidities. Epidemiological data utilizing modern diagnostic techniques including whole genome sequencing and neuroimaging can inform diagnostic strategies and therapeutic trials. We present a 3-year, multicentre prospective cohort study, involving all children under 3 years of age in Scotland presenting with epilepsies. We used two independent sources for case identification: clinical reporting and EEG record review. Capture-recapture methodology was then used to improve the accuracy of incidence estimates. Socio-demographic and clinical details were obtained at presentation, and 24 months later. Children were extensively investigated for aetiology. Whole genome sequencing was offered for all patients with drug-resistant epilepsy for whom no aetiology could yet be identified. Multivariate logistic regression modelling was used to determine associations between clinical features, aetiology, and outcome. Three hundred and ninety children were recruited over 3 years. The adjusted incidence of epilepsies presenting in the first 3 years of life was 239 per 100 000 live births [95% confidence interval (CI) 216–263]. There was a socio-economic gradient to incidence, with a significantly higher incidence in the most deprived quintile (301 per 100 000 live births, 95% CI 251–357) compared with the least deprived quintile (182 per 100 000 live births, 95% CI 139–233), χ2 odds ratio = 1.7 (95% CI 1.3–2.2). The relationship between deprivation and incidence was only observed in the group without identified aetiology, suggesting that populations living in higher deprivation areas have greater multifactorial risk for epilepsy. Aetiology was determined in 54% of children, and epilepsy syndrome was classified in 54%. Thirty-one per cent had an identified genetic cause for their epilepsy. We present novel data on the aetiological spectrum of the most commonly presenting epilepsies of early childhood. Twenty-four months after presentation, 36% of children had drug-resistant epilepsy (DRE), and 49% had global developmental delay (GDD). Identification of an aetiology was the strongest determinant of both DRE and GDD. Aetiology was determined in 82% of those with DRE, and 75% of those with GDD. In young children with epilepsy, genetic testing should be prioritized as it has the highest yield of any investigation and is most likely to inform precision therapy and prognosis. Epilepsies in early childhood are 30% more common than previously reported. Epilepsies of undetermined aetiology present more frequently in deprived communities. This likely reflects increased multifactorial risk within these populations

Incidence and phenotypes of childhood-onset genetic epilepsies:a prospective population-based national cohort

Epilepsy is common in early childhood. In this age group it is associated with high rates of therapy-resistance, and with cognitive, motor, and behavioural comorbidity. A large number of genes, with wide ranging functions, are implicated in its aetiology, especially in those with therapy-resistant seizures. Identifying the more common single-gene epilepsies will aid in targeting resources, the prioritization of diagnostic testing and development of precision therapy. Previous studies of genetic testing in epilepsy have not been prospective and population-based. Therefore, the population-incidence of common genetic epilepsies remains unknown. The objective of this study was to describe the incidence and phenotypic spectrum of the most common single-gene epilepsies in young children, and to calculate what proportion are amenable to precision therapy. This was a prospective national epidemiological cohort study. All children presenting with epilepsy before 36 months of age were eligible. Children presenting with recurrent prolonged (>10 min) febrile seizures; febrile or afebrile status epilepticus (>30 min); or with clusters of two or more febrile or afebrile seizures within a 24-h period were also eligible. Participants were recruited from all 20 regional paediatric departments and four tertiary children’s hospitals in Scotland over a 3-year period. DNA samples were tested on a custom-designed 104-gene epilepsy panel. Detailed clinical information was systematically gathered at initial presentation and during follow-up. Clinical and genetic data were reviewed by a multidisciplinary team of clinicians and genetic scientists. The pathogenic significance of the genetic variants was assessed in accordance with the guidelines of UK Association of Clinical Genetic Science (ACGS). Of the 343 patients who met inclusion criteria, 333 completed genetic testing, and 80/333 (24%) had a diagnostic genetic finding. The overall estimated annual incidence of single-gene epilepsies in this well-defined population was 1 per 2120 live births (47.2/100 000; 95% confidence interval 36.9–57.5). PRRT2 was the most common single-gene epilepsy with an incidence of 1 per 9970 live births (10.0/100 000; 95% confidence interval 5.26–14.8) followed by SCN1A: 1 per 12 200 (8.26/100 000; 95% confidence interval 3.93–12.6); KCNQ2: 1 per 17 000 (5.89/100 000; 95% confidence interval 2.24–9.56) and SLC2A1: 1 per 24 300 (4.13/100 000; 95% confidence interval 1.07–7.19). Presentation before the age of 6 months, and presentation with afebrile focal seizures were significantly associated with genetic diagnosis. Single-gene disorders accounted for a quarter of the seizure disorders in this cohort. Genetic testing is recommended to identify children who may benefit from precision treatment and should be mainstream practice in early childhood onset epilepsy

Health, education, and social care provision after diagnosis of childhood visual disability

Aim: To investigate the health, education, and social care provision for children newly diagnosed with visual disability.Method: This was a national prospective study, the British Childhood Visual Impairment and Blindness Study 2 (BCVIS2), ascertaining new diagnoses of visual impairment or severe visual impairment and blindness (SVIBL), or equivalent vi-sion. Data collection was performed by managing clinicians up to 1-year follow-up, and included health and developmental needs, and health, education, and social care provision.Results: BCVIS2 identified 784 children newly diagnosed with visual impairment/SVIBL (313 with visual impairment, 471 with SVIBL). Most children had associated systemic disorders (559 [71%], 167 [54%] with visual impairment, and 392 [84%] with SVIBL). Care from multidisciplinary teams was provided for 549 children (70%). Two-thirds (515) had not received an Education, Health, and Care Plan (EHCP). Fewer children with visual impairment had seen a specialist teacher (SVIBL 35%, visual impairment 28%, χ2p < 0.001), or had an EHCP (11% vs 7%, χ2p < 0 . 01).Interpretation: Families need additional support from managing clinicians to access recommended complex interventions such as the use of multidisciplinary teams and educational support. This need is pressing, as the population of children with visual impairment/SVIBL is expected to grow in size and complexity.This is an open access article under the terms of the Creative Commons Attribution License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited