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ABSTRACT The previous issue of Canadian Accounting Perspectives contained three studies that examined various aspects of performance measurement in universities. In this issue, we step back from the acts of performance measurement and disclosure to consider the context within which the demand for increased performance measurement has arisen. The current commentary considers the use of research productivity measures in the field of academic accounting and why the use of these measures is drawing such an equivocal response from academics in the field. Starting from three theoretical perspectives, we consider the use, response, and consequences associated with research productivity measurement.
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