Accounting for Higher Education: Responding to Extreme Uncertainty

Call for papers for: Journal of Accounting & Organizational Change

Guest Editors:
Jodie Moll, Queensland University of Technology
Basil Tucker, University of South Australia

Across the globe, universities are important economically; they attract income and investment and drive growth and productivity. However, policy uncertainty about student-funded places, unpredictable international student income, and cuts to national research funding threaten the extent to which many universities can meet their educational priorities. The advent of the COVID-19 pandemic has exacerbated this state of affairs. 

This Special Issue of the Journal of Accounting and Organizational Change is concerned with Accounting for Higher Education. The Special Issue aims to provide a better understanding of how universities are seeking to manage such risks and respond to these changes. We welcome submissions that will advance discussions of the significance of all forms of accounting in managing universities. Submissions may include, but are not limited to the following themes: 

  • The virtual management of universities; the COVID-19 response
  • Managing income and expenditure during a pandemic
  • Utilisation of costing models such as activity-based-costing (ABC) models
  • Governance, risk assessment and reporting frameworks
  • The implications of performance-based funding schemes
  • The management control implications of performance measurement across universities
  • The setting of tuition fees
  • Performance evaluation of teaching and learning
  • Performance evaluation of research and especially how ‘impact’ and ‘relevance’ are perceived and their implications for research and teaching
  • The role of accounting in protecting universities against foreign interference
  • Uncertainty in visa provisions for international students and managing University funding
  • Performance measurement and achieving equity for under-represented groups in the higher education system such as students from lower socio-economic backgrounds and indigenous students
  • Performance measurement in universities and innovation
  • Accounting for staff workloads
  • Big data and performance measurement in universities
  • The impact of league tables in managing university performance
  • University budget systems
  • The positive and negative consequences of New Public Management policies introduced inside universities.

Schedules and Submissions

  • Authors should adhere to the journal’s author guidelines and submit their papers online to the special issue “Accounting for Higher Education” at:
  • All papers will be refereed through the journal’s standard peer review process.
  • The deadline for submissions is:  February 28 2021.
  • The special issue is intended to be published in early 2022.
  • If you have any questions about the Special Issue please contact Dr Jodie Moll (corresponding guest editor) (j[email protected]) or Dr Basil Tucker ([email protected]).