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RESEARCH PRODUCT
Institutional Logics and Responses to Performance Measurement Systems
Marko JärvenpääRautiainen Anttisubject
Public sector accountingTypologyVariation (linguistics)business.industryPublic sectorAccountingPerformance measurementContext (language use)businessInstitutional theoryGeneral Economics Econometrics and FinanceGeneral Business Management and Accountingdescription
: This comparative study analyzes institutional logics and categorizes organizational responses to performance measurement systems (PMSs) in two Finnish cities. We refine the typology of organizational responses and suggest how the choice of response depends on the institutionalized logic in the public sector accounting context (cf. Oliver, 1991). Further, we discuss and refine the types of successful co-operation under competing institutional logics (cf. Reay and Hinings, 2009). Our study also sheds light on practice variation in public sector accounting such as how and why PMS use materializes in different forms in units with different institutional logics.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2012-03-11 | Financial Accountability & Management |