This paper explores how a country's constitutionally imposed democracy in an academic performance evaluation system was designed and practiced. Building upon agonistic democracy and deliberative democracy perspectives, a qualitative inductive case study in a Vietnamese public university involved 52 interviews, direct observations, and the analysis of archival documents. The findings revealed three dimensions of democracy in the university's performance evaluation system, namely, democratic context, democratic discourse, and democratic outcomes. The university enforced democracy in its performance evaluation system for academics in line with the country's constitutional obligation. In such an explicit democratic context, there happened democratic discourse (debating academics’ performance in public forums) and implicit discourse (informal social interactions). The outcome of this democracy at the practice level resulted from temporary consensus supported by shared cultural values within the country's socio-political context with an understanding that it will change as with any change in the macro or micro contexts. These findings contribute to the literature by providing insights into how individuals pursue democracy in an accounting tool legally built to promote democracy through their multiple voices and collective wisdom. Thus, democratizing accounting technologies and processes, such as an academic performance evaluation system, can effectively promote democracy in multi-cultural workplaces across the globe.

中文翻译：

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会计技术民主化：学术绩效评估体系案例

本文探讨了一个国家宪法规定的民主学业成绩评价体系是如何设计和实践的。基于竞争民主和协商民主观点，对越南公立大学进行的定性归纳案例研究涉及 52 次访谈、直接观察和档案文件分析。研究结果揭示了大学绩效评估体系中民主的三个维度，即民主语境、民主话语和民主结果。该大学根据国家宪法义务，在学术绩效评估制度中实行民主。在这样的显性民主语境中，出现了民主话语（在公共论​​坛上辩论学者的表现）和隐性话语（非正式的社会互动）。这种民主在实践层面上的成果源于国家社会政治背景下共同文化价值观所支持的临时共识，并认识到它会随着宏观或微观背景的任何变化而变化。这些发现为文献作出了贡献，提供了关于个人如何在合法建立的会计工具中追求民主的见解，该会计工具旨在通过多种声音和集体智慧促进民主。因此，会计技术和流程的民主化（例如学业成绩评估系统）可以有效促进全球多元文化工作场所的民主。