Calculative practices in higher education: A retrospective analysis of curricular accounting focusing on university enlargement. (2010)
Type of ContentConference Contributions - Published
PublisherUniversity of Canterbury. Department of Accounting and Information Systems
Purpose – This study extends coverage of the accounting literature to means of measuring, recording and reporting university-student learning. The means in question comprise credit, credit points, levels of learning, level descriptors, learning outcomes, and related characteristics of course catalogues, qualification frameworks, credit transfer systems and student records, transcripts and diploma supplements. Despite the infant precursors of these calculative practices, processes, records and so on having been labelled curricular accounting (see Theodossin, E. (1986), The Modular Market, Further Education Staff College, London), accounting researchers have overlooked these means as a variant of accounting, notwithstanding that how accounting figures variously in New Higher Education has been the subject of widespread accounting research studies. Design/Methodology/Approach – The subject is addressed both in a technical way and in the broader context of accounting in organisations and society. The former University of New Zealand and its affiliate in Christchurch, New Zealand, and the successor of that affiliate, Te Whare Wananga o Waitaha /the University of Canterbury, are used as a case study for archival study and participant-observation. The credit point system in place at the University of Canterbury in 2010 and antecedent arrangements back to 1873 are analysed genealogically, using ideas of representational schemes, path-dependent changes and negotiated orders among parties who have been associated with the case institution. In the present paper, particular attention is paid to how and why curricular accounting and antecedent means of specifying, recording and controlling learning are connected with enlargement of the institution, including the learning (and teaching) provided. Findings – The retrospective analysis illuminates how and why growth in students, staff, qualifications, courses, subjects and so on shaped and formed curricular accounting, and came to be enabled and further fuelled by curricular accounting; and suggests that similar applies across tertiary education in many countries.
CitationDixon, K. (2010) Calculative practices in higher education: A retrospective analysis of curricular accounting focusing on university enlargement.. Sydney, Australia: Sixth Asia Pacific Interdisciplinary Research in Accounting (APIRA 2010), 12-13 Jul 2010.
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Keywordshigher education; university growth and diversification; credit accumulation and transfer; social and institutional accounting,; path dependence; Genealogical mode of analysis
ANZSRC Fields of Research15 - Commerce, Management, Tourism and Services::1501 - Accounting, Auditing and Accountability
39 - Education::3901 - Curriculum and pedagogy::390103 - Economics, business and management curriculum and pedagogy
13 - Education::1303 - Specialist Studies in Education::130313 - Teacher Education and Professional Development of Educators
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Calculative practices in higher education: a retrospective analysis of curricular accounting about learning Dixon, K. (MPRA Munich Personal RePEc ArchiveUniversity of Canterbury. Department of Accounting and Information Systems, 2009)Purpose – Accounting has been shown to figure variously in New Higher Education. However, despite their infant precursors having been labelled curricular accounting (Theodossin, 1986), accounting researchers have overlooked ...
Dixon, Keith (2018)I explain how and why higher education learning has come to be accounted for using calculative practices, and to examine critically the implications of this curricular accounting. The practices in question, in which ...
Reflection and constitution of “new” public service and “new” university education in and through curricular accounting Dixon, Keith (University of Canterbury. Department of Accounting and Information Systems, 2010)Purpose – Credit, credit points, course weights, levels of learning, level descriptors, learning outcomes, and related characteristics of course catalogues, qualification frameworks, resource allocation practices, credit ...