Institutional work and implementation of a performance measurement and management system in a developing country
Journal of Accounting & Organizational Change
ISSN: 1832-5912
Article publication date: 10 August 2020
Issue publication date: 18 October 2020
Abstract
Purpose
This paper aims to investigate the actions and activities undertaken by public managers of a local government to institutionalise an externally mandated performance measurement and management (PMM) system in a developing country.
Design/methodology/approach
A qualitative case study of one of the best-ranked early adopters of PMM in a local government in Indonesia was undertaken, with interviews with public officers at various organisational levels, along with an extensive documentary review. An institutional work perspective was used to explain the types of work undertaken to institutionalise PMM at the organisation.
Findings
The PMM change was shown to be centralised and directed from the top and facilitated by other public officers. The Mayors’ instrumental and political view of PMM as a tool for efficiency and societal legitimacy enabled the adoption of PMM. The political and cultural work of the Mayor and the key officers involved constructing new rules pertaining to PMM, specifically in dealing with resource allocation and its associated sanctions and rewards, which encouraged more substantive implementation. The substantive implementation of PMM had a significant influence on the norms and values of the local government.
Research limitations/implications
The case organisation is the local government of a relatively medium-sized city. Therefore, it may be easier to achieve tighter control and coordination as compared to the local government of other larger cities.
Originality/value
The paper highlights the interrelated nature of institutional work in the creation and disruption of institutions. In addition, the three main types of institutional work, i.e. political, cultural and technical work, are not mutually exclusive. The paper also indicates the processes involved in the implementation of PMM, which unfolds from the establishment of a policy, its impact, and the role of the actors in the process.
Keywords
Acknowledgements
The authors would like to thank the two anonymous reviewers of this journal for their insightful comments and constructive suggestions, which helped to improve the quality of the paper. We also would like to thank CIMA for funding this project.
Citation
Siti-Nabiha, A.K. and Jurnali, T. (2020), "Institutional work and implementation of a performance measurement and management system in a developing country", Journal of Accounting & Organizational Change, Vol. 16 No. 3, pp. 447-467. https://doi.org/10.1108/JAOC-07-2018-0060
Publisher
:Emerald Publishing Limited
Copyright © 2020, Emerald Publishing Limited