Mechanisms of micro-terror? Early career CMS academics’ experiences of ‘targets and terror’ in contemporary business schools

In this article, we apply the concept of ‘targets and terror’, previously used in the healthcare sector, to the audit culture within business schools. We explore to what extent terror, or the inculcation of fear through processes of domination, is identifiable in the micro-level experiences of early career academics. Drawing on an international study of 38 Critical Management Studies early career academics from 15 countries, we develop a theoretical framework combining Bourdieu’s modes of domination and Meyerson and Scully’s Tempered Radicalism, which helps us identify top-down and horizontal processes of micro-terror and bottom-up processes of micro-terrorism, specifically self-terrorisation and counter-terrorisation. In extending the study of ‘targets and terror’ cultures to contemporary business schools, we develop a clearer understanding of how domination plays out in the everyday processes of management and self-management. From Bourdieu’s modes of domination, we discern a dark picture of institutional and interpersonal overt and symbolic violence in the name of target achievement. The Tempered Radicalism lens helps us to understand early career academic challenges that can lead to self-terrorisation but also brings possible ways forward, showing early career academics how to resist mechanisms of micro-terror through their own small acts of counter-terrorisation, providing some hope specifically as the basis for collective resistance

Financial Sustainability of Higher Education Institutions: A Challenge for the Accounting System

The chapter analyses pitfalls and opportunities for accrual and cost accounting to play a role in fostering universities\u2019 financial sustainability. Some aspects of the Italian context are analyzed more in depth, although accrual-based accounting and budgeting as well as cost accounting systems have spread in the HEIs of many countries. Both practices aim at improving universities\u2019 capability to cover their full costs, thus supporting transparency and financial sustainability. Despite the expected advantages of accrual accounting, empirical evidences still lack: rather, in some countries the reform of accounting system in HE had no effect. This paper investigates possible causes of this discrepancy. After having displayed the role of accrual accounting in supporting universities\u2019 financial sustainability, some obstacles are evidenced that reduce the transparency or the usefulness of accounting information and weaken its capability to support financial sustainability. Some issues suggest caution in the interpretation of universities\u2019 financial performance.: in particular, doubts arise considering the accounting treatment of transfers from the government that are still the main source of universities\u2019 revenues in most countries. The paper shows that also organizational issues may deprive accrual accounting of its capability to provide reliable, transparent and complete information. Moreover, the adoption of cost accounting practices risks to remain symbolic or ceremonial, i.e. functional to the enhancement of the organization\u2019s appearance of rationality and efficiency unless corrective factors are introduced