Dysfunctional behaviour in university accounting schools: a tale of management control

• Published in: Journal of accounting & organizational change 2024-01, Vol.20 (1), p.21-57
• Main Authors: Tucker, Basil, Parker, Lee D., Scully, Glennda E.M.
• Format: Article
• Language: English
• Subjects: Accountability; Accounting; Behavior; Colleges & universities; Employees; Higher education; Management accounting; Management controls; Mental health; Organizational change; Qualitative research; Schools
• ISSN: 1832-5912; 1839-5473; 1832-5912
• DOI: 10.1108/JAOC-10-2022-0166

Purpose The purpose of this inductive, exploratory study is to provide foundational insights into the role of management control in dealing with dysfunctional behaviour within accounting schools in changing environment of Australian universities. Design/methodology/approach Evidence is drawn from semi-structured interviews with 28 current or previous heads of school, research deans, deans of teaching and learning, school managers and human resource managers from 16 Australian universities and interpreted from the theoretical perspective of rational choice theory. Findings The findings suggest the incidence of a range of dysfunctional behaviours occurring in accounting schools. Even when such behaviours are limited in frequency, their consequences are nevertheless found to have far-ranging and potentially destructive change impacts for both individuals and the university. Formal management control systems designed to address such behaviours are perceived to be largely ineffective in identifying, managing, eliminating or even mitigating the consequences of such dysfunctionality. Instead, it is informal control processes that are preferred in dealing with dysfunctionality. Originality/value This study enhances our understanding of the role of management control in dealing with dysfunctional behaviour within university accounting schools, and points not only to the difference between the design and use of management controls but also to the implications of this disconnect between the underlying intent of control design and their actual use in the context of environments that are subject to significant change.