Commodification of higher education in accounting: A Marxist perspective

Milton, A and O'Connell, B 2009, 'Commodification of higher education in accounting: A Marxist perspective', International journal of critical accounting, vol. 1, no. 3, pp. 204-227.

Document type: Journal Article
Collection: Journal Articles

Title Commodification of higher education in accounting: A Marxist perspective
Author(s) Milton, A
O'Connell, B
Year 2009
Journal name International journal of critical accounting
Volume number 1
Issue number 3
Start page 204
End page 227
Total pages 24
Publisher Inderscience Publishers
Abstract This paper critically evaluates how the rising focus by universities' management on commercial imperatives as manifested in effects such as the commodification of the core teaching function, has resulted in sub-optimal outcomes for students. Informed by a Marxist perspective of the process of commodification, this paper puts forward the case of widespread adoption of a narrow range of assessment practices within accounting programs as an example of an unfortunate product of this trend. The present investigators highlight the under-funded university system diverging from a collegial, academic-led strategic focus to that of a corporate-style emphasis on efficiency and commodification of teaching as a major reason for this trend. Apart from commercialisation, other potential causes analysed include reluctance by academics to embrace best practice in the area and structural issues such as the university reward system.
Subject Financial Accounting
Keyword(s) assessment
accounting education
higher education
education commodification
university management
core teaching
reward systems
critical accounting.
DOI - identifier 10.1504/IJCA.2009.027317
Copyright notice Copyright 2009 Inderscience Enterprises Ltd.
ISSN 1757-9848
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