Actors’ reflexivity and engagement in the formation of new accounting tools during university hybridization

Abstract

Purpose This paper aims to investigate the unfolding dynamics and evolving processes relating to the formation of accounting tools by university actors. It answers the research questions: How do individual actors engage in the formation of new accounting tools during university hybridisation? Specifically, what forms of reflexivity do these actors display in various phases of university hybridisation? Design/methodology/approach This is a longitudinal case study of the development of new accounting tools in one Russian technical university from 2010 to 2016. It is based on an institutional work perspective, involving 29 interviews, documentary analysis, and observations of internal meetings relating to new accounting tools’ formation. Findings The findings show that academics themselves were gradually engaged in the marginalisation of academic demands in university governance in favour of managerialism via accounting. Nevertheless, the role of accounting morphed over time from a dysfunctional and negative carrier of managerial ideology and its domination, to what could arguably be considered a mediation device between academic and managerial demands. These dynamic processes and the role of accounting within them are explained by the constant challenge stemming from the involvement of several groups of actors in institutional work, which is often unpredictable and fluid due to the intricate play of plural reflexivities and actors’ identities during university hybridisation. Originality/value This paper advances the field by showing that the engagement and reflexivity of academics in the formation of accounting tools is not a “panacea” to deal with hybridisation within universities. The results highlight several obstacles, including variation in the reflexive capacities of actors within the university, leading to a reflexivity lag and reflexivity trap.