The ERA: a brave new world of accountability for Australian University Accounting Schools.

De Lange, Paul, O’Connell, Brendan, Mathews, M.R. and Sangster, Alan (2010) The ERA: a brave new world of accountability for Australian University Accounting Schools. Australian Accounting Review, 20 (1) . pp. 24-37. ISSN 1835-2561 [Article] (doi:10.1111/j.1835-2561.2010.00078.x)

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 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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