Commodification of higher education in accounting: a Marxist perspective
by Audrey Milton, Brendan O'Connell
International Journal of Critical Accounting (IJCA), Vol. 1, No. 3, 2009

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.

Online publication date: Sun, 19-Jul-2009

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Critical Accounting (IJCA):
Login with your Inderscience username and password:

    Username:        Password:         

Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email