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This paper reflects on Sven Modell's (2022) study discussing uses of institutional theorising for studying performance measurement and management (PMM) in the public sector context. The paper provides arguments for critically analysing the assumptions and characteristics of PMM research.

First, the paper addresses PMM as a field of research linking scientific disciplines, schools of thought and academic scholars. Second, the paper discusses the role of institutional theorising in PMM research. Third, the paper analyses and reviews Modell's ideas on the future prospects of PMM research. The paper also elaborates on the ideas presented in Modell's paper.

Modell's paper suggests sociology of valuation and the discussion on hybrid governance as future developments for PMM research. This paper provides a conceptual perspective to link these areas together. Furthermore, the paper contributes to understanding PMM as a multi-disciplinary, inter-disciplinary and trans-disciplinary research area.

This paper contributes to the conceptualizations of values, valuation and hybridity in PMM research from the viewpoint of institutional theory.

This paper provides a reflective comparison of the budgetary implications of the COVID-19 pandemic for three Nordic countries: Finland, Norway and Sweden.

By drawing from the notion of ambiguity and constructions of certainty, this study analyzes the most relevant budgetary allocations and packages implemented by the governments of Finland, Norway and Sweden in response to the COVID-19 crisis using empirical documentary data.

Influenced by the need to save citizens' lives and protect the economy, the three countries have interpreted the COVID-19 threat in different ways. While Finland and Norway seem to be fighting a war against the virus, Sweden appears to view COVID-19 as an exceptionally difficult flu. These different perspectives are reflected in the strategies and budgetary responses implemented in the three countries.

By elaborating on the ambiguities of reality, causality and intentionality, this paper shows how the budgeting mindset aimed at creating certainties among citizens varies among the Nordic countries, which are generally assumed to be similar.

In addressing policy problems, it is difficult to disentangle public policies from private efforts, business institutions and civic activities. Societies may acknowledge that all these domains have a role in accomplishing social aims, but there are fundamental problems in understanding why, how and with what implications this occurs. Drawing upon the insights from the papers of this special issue, the authors aim to advance the understanding of governance and accountability in different contexts of hybridity, hybrid governance and organizations.

The authors conceptualize common theoretical origins of hybrid organizations and the ways in which they create and enact value by reflecting on the articles of the special issue. Furthermore, the authors propose agendas for future research into hybrid organizations.

Hybrid organizations can be conceptualized through two types of lenses: (1) the dimensions of hybridity (ownership, institutional logics, funding and control) and (2) their approaches to value creation (mixing, compromising and legitimizing).

This article provides more detailed and comprehensive understanding of hybridity. This contribution has also important practical implications for actors, such as politicians, managers, street-level bureaucrats, professionals, auditors and accountants who may be enveloped in various hybrid settings, policy contexts and multi-faceted interfaces between public, private and the civil society sector.

Hybridity lenses reveal novel connections between four types of hybrid institutional contexts: state-owned enterprises (SOEs), non-profit organizations (NPOs), social enterprises (SEs) and municipally owned corporations (MOCs). This paper provides theoretical instruments for doing so.

This paper aims to analyse performance measurement ambiguities in hybrid universities. In accounting research, performance measurement of universities has been discussed in detail, and there is some research on impacts of hybridity in institutional systems. However, there is a particular need in accounting research for more sophisticated theorizations of the ambiguities associated with measuring performance in hybrid organizations. Moreover, there is a dearth of accounting-related interdisciplinary studies conceptualizing the hybridity of universities with important implications for measuring and reporting performance. This paper fills this research gap by providing more elaborate basis for conceptualizing performance measurement ambiguities through the lenses of hybrid universities.

The authors critically scrutinize the promise of performance measurement in hybrid universities and explore why it may result in new policy problems. Questions asked are as follows: How can we better understand those institutional mechanisms through which the promise of performance measurement may ultimately result in new forms of ambiguities and unexpected outcomes, and what are the specific characteristics of hybridity that make those mechanisms possible in universities?

The authors propose a conceptual model for studying universities in hybrid performance settings. The model provides a new inter-disciplinary approach for conceptualizing performance measurement ambiguities in universities when they are influenced by hybridity, hybrid arrangements and hybrid governance.

This paper provides more elaborate basis for understanding hybridity of universities, not only through reforms for combining business, government and collegial professional logics (e.g. corporatization, marketization) or through new hybrid mixes of professions but also as a more comprehensive, inter-disciplinary understanding of institutional structures, logics and practices at modern universities.

Drawing upon theoretical insights on value creation perspectives, the authors aim to advance the understanding of performance and accountability in different hybrid organisations.

The authors conceptualise common theoretical origins of hybrid organisations and how they create and enact value, by reflecting on the Accounting, Auditing and Accountability Journal (AAAJ) special issue articles. Furthermore, the authors propose an agenda for future research into accounting, performance and accountability for hybrid organisations.

Hybrid organisations can be conceptualised through their approaches to value creation (mixing, compromising and legitimising). This article provides a more detailed understanding of accounting, performance and accountability changes in hybrid organisations.

This contribution also has relevant practical implications for actors, such as politicians, managers, professionals, auditors, controllers and accountants, encased in various hybrid organisations, policy contexts and multi-faceted interfaces between public, private and civil society.

Hybridity lenses reveal novel connections between different types of hybrid organisations and how they create and enact multiple values.

The purpose of this paper is to analyze the dynamics of budgetary biasing in the context of public hospitals.

The study applies theories of accounting and budgeting behaviors in the specific institutional context of health care systems. Based on the theoretical framework, data from interviews with hospital budget officers were analyzed using qualitative content analysis.

A typology of biases is provided. It proved to be useful and highlighted the central empirical assumptions and preliminary results of biasing dynamics.

Understanding the logic of budgeting actors and the drivers of bias may help explain why bias so often appears in health care budgeting. It further contributes to understanding whether the bias is functional or dysfunctional.

The concepts of budgetary bias are rarely used in the context of health care budgeting, so the study fills a gap in research knowledge.

The paper examines the performance measurement (PM) of knowledge organizations as problems of search (design mode) and application (use mode). The argumentation of the paper focuses on university organizations as a case of illustration in examining limitations in PM systems, culturally shaped assumptions for designing and using PM systems and unintended consequences of using performance measurement information. The paper presents a conceptual model created to demonstrate the relationship between the cultural features of a knowledge‐intensive organizational context, the ambiguities in the objectives of PM systems and the behavioral consequences of performance measurement. It is argued that PM systems in universities are seen as structures of attention rather than formal systems of accountability. Consequently, given the cultural background, universities tend to diminish the significance of PM systems by practising game rationalities and politics of representation.

Poor access to healthcare and increasing demand for services represent a management dilemma how to balance between needs and costs. Scrutinising the concept of demand management and using a case study from Finnish primary care, the purpose of this paper is to examine the complexities of managing demand for health services.

Convenience has explained the popularity of walk-in clinics (WIC), making it an attractive demand management tool. By analysing the quantitative service utilisation data of frequent attenders at WIC, the paper exemplifies what enhanced access to care means for demand management of public welfare services.

High user rates and satisfaction indicate demand for this type of service; however, the establishment of WIC provided supplementary care for the high users of health services, most suffering chronic diseases.

Better understanding of the structure of service demand is needed in order to develop a more coordinated service system and to manage demand for public welfare services.

The study demonstrates the importance of identifying service utilisation patterns in managing demand. Instead of single solutions, a wider system-level perspective is essential.

Managing demand and facilitating access are core primary care attributes but there is little evidence about the impact of demand management strategies. The paper ties together important healthcare management issues: how to control demand and improve the access? Moreover, few studies have examined the frequent attendance at WIC. This paper presents a practical illustration of demand management tool and indicates some demand management problems to be considered in healthcare management.

The purpose of this paper is to highlight and compare insights from research conducted in different disciplines on the effects of the use of calculative practices in academia. It also acts as an introduction to the special issue on “governing by numbers: audit culture and contemporary tales of universities’ accountability”.

This paper reviews the findings and reflections provided in academic literature on the various types of consequences stemming from the diffusion of the “audit culture” in academia. In so doing, it draws upon insights from previous literature in education, management and accounting, and other papers included in this special issue of Qualitative Research in Accounting and Management.

The literature review shows that a growing number of studies are focussing on the hybridization of universities, not only in terms of calculative practices (e.g. performance indicators) but also in relation to individual actors (e.g. academics and managers) who may have divergent values, and thus, act according to multiple logics (business and academic logics). It highlights many areas in which further robust academic research is needed to guide policy and practice developments in universities.

This paper provides academics, regulators and decision-makers with relevant insights into the critical issues of using calculative practices in academia. Despite the negative effects have been observed in various disciplines, there is an evident perpetuation in the use of those practices.

This paper contributes to the ongoing debates on the disillusion of calculative practices in academia. Yet, positive changes can be achieved within the complex settings of “hybrid” universities when the apparent class division between academics and managers is bridged.

Numerous of today's public sector organisations (PSOs) can be characterised as hybrids. Hybridity is caused by different (at times conflicting) demands that stem from the institutional environment, which is likely to affect performance measurement in these organisations. This paper focuses on the relationship between hybridity and organisational performance, which has so far not been studied in detail.

Based on a literature review (final sample of 56 articles), the authors systematise performance dimensions alongside the pillars “economy”, “efficiency”, “effectiveness” and “(social) equity”. The article summarises results in a framework for measuring performance in hybrid PSOs. The authors outline strategies as to how public managers can tailor frameworks to the requirements and idiosyncrasies of organisations.

Since hybrid PSOs combine logics from different administrative models (Weberian bureaucracy, market-capitalism and democracy), so need their organisational performance measurement systems. Potential synergies from and frictions between the different performance dimensions related to the four pillars are discussed.

This is the first literature review on performance dimensions and their application in hybrid PSOs. The distilled “hybrid performance measurement framework” can be scrutinised and further refined in future research.