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Title: Analysis of the impact of the commercialisation and corporatisation of universities on academic identity and accounting education : a case study of an Indonesian private university
Author: Tandiono, Rosaline
ISNI:       0000 0004 9355 9638
Awarding Body: University of Glasgow
Current Institution: University of Glasgow
Date of Award: 2020
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Despite a large number of discussions on the corporatisation of universities, there is a limited understanding of how and why universities in the private sector become commercialised. Similarly, although scholars have criticised the effect of the corporatisation of universities, little attempt has been made to theorise the impact of such a phenomenon on the overall organisation, academic identity and accounting education. This thesis fills the vacuum by examining a private family-owned university in Indonesia as its case study. The choice of a family-owned university is owing to its growing popularity, including in Indonesia. In addition, the family-type university’s unique characteristics enrich the understanding of a private university’s commercialisation. As its theoretical lens, this study uses institutional logics to gain insight into how multiple logics affect a private family-owned university. Specifically, this study focuses on four selected logics – academic, business, family, and social. The rationale behind focusing on these four logics is due to their relevance to the case being investigated. Thus, the institutional logics are used to analyse the origin and the development of the four selected logics in a private family-owned university and to investigate the logics’ implications on the university as a whole, its academic identity, and its accounting education. This study’s empirical data is mainly derived from interviews but, additionally, the study relies on observation and other documents gathered during the fieldwork and published on the internet. This study’s findings suggest that ownership factors influence the emergence and dominance of business logics in the university. Family logics, although not dominant, are always present and support business logics. The academic and social logics emerge as additional logics and serve to legitimise the university. Consequently, nearly all the university’s practices are affected by the dominant business logics. The prevailing business logic also changes the way in which academics perceive themselves, resulting in a divergent academic identity. Lastly, the dominant business logic also indirectly affects accounting education. In this study, the dominant business logic limits the accounting academics’ professional development in viewing accounting beyond the technical course.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available
Keywords: HF5601 Accounting ; LB2300 Higher Education ; LG Individual institutions (Asia. Africa)