TY  - JOUR
AB  - Purpose The purpose of this paper is to facilitate a deeper understanding of the uses and users of performance measurement (PM) in the university context.Design/methodology/approach Empirical data were gathered from four universities. This approach allows for a multilevel and comparative analysis based on the neo-institutional theory. The results are discussed alongside interdisciplinary literature on the use of PM in the public sector.Findings PM practices at universities have become increasingly popular on institutional, organisational and individual levels. The results indicate that different types of PM are used in universities and that the extent, and scope of PM used by various actors differ. Universities often use PM in a ceremonial and symbolic manner, with the aim of legitimising themselves externally as research-oriented institutions. The use of PM depends on both, exogenous factors (such as isomorphic pressures) and endogenous factors related to the different responses of organisations and individual actors (university managers, and academics). However, the analysis at the internal level reveals different attitudes and some resistance to the use of such kinds of PM. In universities with a local focus, the use of PM for rational decision-making is generally loosely coupled with the reporting performance for external accountability purposes. Moreover, the internal use of PM can be also symbolic.Research limitations/implications This paper focusses on four case studies that are currently undergoing changes. The comparative analysis is supported by the use of different data collection methods and several in-depth interviews with key university actors.Originality/value The authors assume that the use of PM depends on a number of exogenous and endogenous factors. PM uses and users are discussed in the specific context of the higher education system in Poland. The four business school cases facilitate a comparative analysis of the similarities and differences in terms of the uses and users of PM in the context of internationally and locally oriented universities.
VL  - 32
IS  - 3
SN  - 0951-3574
DO  - 10.1108/AAAJ-08-2017-3106
UR  - https://doi.org/10.1108/AAAJ-08-2017-3106
AU  - Dobija Dorota
AU  - Górska Anna Maria
AU  - Grossi Giuseppe
AU  - Strzelczyk Wojciech
PY  - 2019
Y1  - 2019/01/01
TI  - Rational and symbolic uses of performance measurement: Experiences from Polish universities
T2  - Accounting, Auditing & Accountability Journal
PB  - Emerald Publishing Limited
SP  - 750
EP  - 781
Y2  - 2024/04/25
ER  -