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The purpose of this study is to analyse how academic staff cope with the new culture of performance measurement and assessment in universities. In particular, the study aims to shed light on how external pressures related to measurement of research performance are translated into organisational and individual academic responses within the university and the extent to which these responses are related specifically to the operational features of performance measurement systems (PMS).

The study is based on a case study conducted in an Italian public university and based on interviews with a cross-disciplinary sample of faculty members.

The study provides insights into how linking financial incentives and career progression to research performance metrics at the system and organisational levels may have important reorientation effects on individual behaviours and epistemic consequences for the academic work.

The study is based on interviews, so one limitation is related to the risk of researcher and interviewee personal bias. Moreover, this study is focused on one single case of a specific university setting, which cannot be fully representative of the experiences of others.

The study contributes to the literature on management accounting by exploring the factors that might explain why the unintended effects of PMS on academics’ behaviour reported by several studies might occur. From a practitioner’s point of view, it shows features of PMS that may produce unintended effects on academic activities. It also highlights the need to rethink PMS for the evaluation of university performance through the involvement of different stakeholders.

The purpose of this paper is to highlight and compare insights from research conducted in different disciplines on the effects of the use of calculative practices in academia. It also acts as an introduction to the special issue on “governing by numbers: audit culture and contemporary tales of universities’ accountability”.

This paper reviews the findings and reflections provided in academic literature on the various types of consequences stemming from the diffusion of the “audit culture” in academia. In so doing, it draws upon insights from previous literature in education, management and accounting, and other papers included in this special issue of Qualitative Research in Accounting and Management.

The literature review shows that a growing number of studies are focussing on the hybridization of universities, not only in terms of calculative practices (e.g. performance indicators) but also in relation to individual actors (e.g. academics and managers) who may have divergent values, and thus, act according to multiple logics (business and academic logics). It highlights many areas in which further robust academic research is needed to guide policy and practice developments in universities.

This paper provides academics, regulators and decision-makers with relevant insights into the critical issues of using calculative practices in academia. Despite the negative effects have been observed in various disciplines, there is an evident perpetuation in the use of those practices.

This paper contributes to the ongoing debates on the disillusion of calculative practices in academia. Yet, positive changes can be achieved within the complex settings of “hybrid” universities when the apparent class division between academics and managers is bridged.

This study explores the reactions of different categories of actors within a university setting (academics, administrative staff, governance members, and students) to implementing performance management system (PMS) changes. The paper aims to understand how these actors dealt with PMS change by discursively reconstructing their roles and positions at institutional and individual levels.

The authors use Foucault's (1972/1989) conceptualisation of regimes of truths to analyse the case of an Italian university. Interviews with individual actors took place in the period 2012–2020. The data were contextualised with other data from publicly available reports, internal documents, and archival material.

The paper identifies the challenges actors face dealing with contrasting discourses and draws attention to the paradoxical changes triggering resistance. However, the findings show that when circumstances allow a generative resistance, dissent can be progressively replaced with a commitment on the part of actors, achieving alignment with organisational strategy.

The study challenges the commonly held view of resistance as a dysfunctional force that impedes change. It emphasises the importance of focusing on actors to make resistance a generative force shaping change towards more negotiated and agreed positions. This has implications for academics and practitioners seeking to implement PMSs.