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The purpose of this paper is to study the distinctive features of service performance measurement. It also provides an overview of current status of performance measurement in three service sectors in Finland.

The paper builds on two complementary empirical studies. In the first study, data were gathered through individual interviews in Finnish service organizations. In the second study, group interviews were held in order to enhance the understanding. The service sectors studied are knowledge-intensive, public and industrial services. There are two main units of analysis in the data set: an organization and service operations.

The results show that the specific performance measurement characteristics are more apparent at service operations level. The findings reveal three distinctive features of service performance measurement. First, the contingency perspective stresses a need to consider the characteristics of different service contexts. Second, customer-orientation implies that the measurement should also cover customers’ actions during the service operation as well as the impacts of service operations. Third, the systemic perspective proposes that performance measurement should encompass all actors participating to service operations.

The results provide support for structuring the existing research and identifying paths for future research. They also assist practitioners in their search for best measurement practices.

This paper contributes by providing empirical insights from three service sectors on the development needs of performance measurement. The findings provide understanding on what exactly makes service performance measurement problematic and suggests three paths to move forward.

The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue of Accounting, Auditing and Accountability Journal.

The paper reviews academic analysis and insights provided in the academic literature on accounting, PM and accountability changes in KIPOs, such as universities and healthcare organizations, and paves the way for future research in this area.

The literature review shows that a growing number of studies are focusing on the hybridization of different KIPOs, not only in terms of accounting tools (e.g. performance indicators, budgeting and reporting) but also in relation to individual actors (e.g. professionals and managers) that may have divergent values and thus act according to multiple logics. It highlights many areas in which further robust academic research is needed to guide developments of hybrid organizations in policy and practice.

This paper provides academics, regulators and decision makers with relevant insights into issues and aspects of accounting, PM and accountability in hybrid organizations that need further theoretical development and empirical evidence to help inform improvements in policy and practice.

The paper provides the growing number of academic researchers in this emerging area with a literature review and agenda upon which they can build their research.

The purpose of this paper is to examine conflicting institutional demands on individual frontline employees in hybrid public sector organisations. Specifically, it examines the competing accountability pressures professional and commercial logics exerted on academics at a business school, how individual lecturers responded to such pressures, and what drove these responses.

The paper draws on a case study of an English business school and is informed by the literatures on institutional logics and hybrid organisations.

The paper shows that the co-existence of professional and commercial logics at the case organisation exerted competing accountability pressures on lecturers. It moreover shows that sometimes deliberately and purposefully, sometimes ad hoc or even coincidentally, lecturers drew on a wide range of responses to these conflicting pressures, including compliance, defiance, combination and compartmentalisation.

The paper sheds light on individual level responses to competing institutional logics and associated accountability pressures, as well as on their drivers. It also highlights the drawbacks of user, customer or citizen accountability mechanisms, showing that a strong emphasis on them in knowledge-intensive public organisations can have severe dysfunctional effects.

The purpose of this paper is to explore how an Higher Education Institution’s (HEI) choice of undergoing a voluntary reorganisation, motivated by its own interest of increasing its autonomy, whilst also having to satisfy the government in order to maintain the level of public funding, impacts on the HEI’s accounting.

The paper draws on the institutional logics perspective to present a single case study of a German HEI that chose to be reorganised from a public into a foundation university. Data were obtained using multiple data collection methods.

The findings suggest that organisational characteristics, which act as filters for institutional logics, play an important role for HEIs’ ability to increase not only their de jure, but also their de facto autonomy through self-motivated, rather than government imposed, reform processes.

The paper is based on a single case study in a country-specific context, limiting the empirical generalisability of the findings.

Germany is not only one of the main nations exporting higher education, but its economy has also been recognised for its stability and development over the last decades. Nevertheless, Germany struggles in its transition to become a knowledge-based economy. Yet, research has so far tended to neglect educational reforms in Continental European countries, such as Germany. By addressing this gap in the literature, this paper is among the first to explore how reform processes shape accounting in German HEIs.

Many post‐Fordist experiences seem nowadays to converge on an emerging manufacturing paradigm that the authors have named strategically flexible production (SFP). The process of diffusion and assimilation of SFP is influenced by extra‐firm factors and country‐specific conditions. Explores the role of regional infrastructures and services to support the adoption and running of manufacturing systems that are oriented to the SFP. Uses the case of Lombardy, one of the most industrialized regions in Europe, as the empirical field of investigation. Discusses ten cases studies in three industries ‐ electronic, textile and mechanical ‐ in order to identify the needs for extra‐firm infrastructures at the company level. In‐depth evidence provides insights on the demand for extra‐firm infrastructures and services induced by SFP and allows one to infer implications and guidelines for policy making. Concludes that SFP induces a selective demand for extra‐firm services and infrastructures.

The purpose of this paper is to explore the idea of transplanting the institution of homeowner associations or similar to existing urban neighbourhoods in order to correct imbalances in patterns of incentives and responsibilities that threaten the liveability and sustainability of cities.

The paper compares a recent published proposal for privatising existing neighbourhoods with the current Taiwan Government's attempt to assist shops on retail streets to create their own micro‐governance associations. The paper takes a strongly normative approach, using propositions from economic theory.

The paper identifies several crucial factors in designing an institution for privatising existing commercial neighbourhoods; notably the usage of coercive power and the efficient alignment of property rights.

The discussion in the paper rests on a small number of case studies in Taiwan and on qualitative information collected by interviews with key informants. This information is sufficient to illustrate our normative theoretical arguments about institutional design.

The paper offers some useful insights for public officials and private entrepreneurs seeking solutions to the problem of regeneration using voluntary urban neighbourhoods management.

The paper is the first published work to explore the adoption of homeowner associations in commercial neighbourhoods. It is one of the few papers to analyse the issues arising, using an institutional framework based on the new institutional economics.

The dramatic growth and international scope of knowledge‐intensive business services (KIBS) are evident in emerging markets such as China and India. Nations, like firms, seek to capitalize on their available resources and capabilities (e.g. people, technology, skills) in order to build and maintain core competencies in certain industry sectors. This paper has the following objectives: to discuss the classification of KIBS, to marshal conceptual and statistical evidence on KIBS in major emerging markets, to compare and contrast selected major emerging markets in regard to their KIBS activities, and to discuss policy implications.

In this conceptual paper, extant literature is reviewed and discussed pertaining to the KIBS sectors. Several existing data sources are used to assess the comparative performance of major emerging markets in the KIBS sectors.

The emphasis is on finding comparative longitudinal statistics that are useful for comparison and contrast among major emerging markets. The analysis indicates that while the major emerging markets are building competitive advantage by focusing on knowledge‐intensive business services, their progress differs sharply. For example, China shows the lead, followed by India, Brazil, Russia, Mexico, Turkey, and Indonesia. Smaller nations lag behind these in most indicators. It is evident that leading major emerging nations have not reached parity with highly industrialized countries.

The results show ranking and contribution of various major nations in the global knowledge economy, but additional time series and analysis are needed to assess comparative rankings. However, the classification and the indicators illustrated here offer a panoramic, comparative picture over the past decade. Using international business theories, research can develop statistical models to explain foreign market entry strategies of knowledge‐intensive service firms.

The paper is of value to managers considering entry and/or expansion into major emerging markets in various sub‐sectors of knowledge‐intensive sectors. The specific industry and function pursued by a firm need to be identified and matched up with host nation characteristics (e.g. more software design and pharmaceutical research in India v. more manufacturing design and R&D facility in China). The paper also provides guidelines to policy makers to sustain their country's competitive advantage in the KIBS sectors.

The paper looks at knowledge‐intensive business services in major emerging markets. It offers both conceptual contributions and statistical evidence that key nations differ in their activities in regard to such high‐level and complex service offerings.

The substantial growth in literature on knowledge-intensive business services (KIBSs) has thrown light on their contributions to innovation and innovation systems. This paper is the first of a set that examines major debates and conclusions to have emerged from this growing body of evidence.

This is a review essay, which also presents relevant statistics. It addresses definitional issues and controversies, and sets out basic trends and characteristics of the KIBS industries. The focus is mainly on KIBS firms, though the production of similar services in other types of organisation is also considered.

Many of the conclusions of an earlier (2005) review in this journal remain valid, though difficulties in capturing these activities in official statistics mean that there are many issues that demand closer inspection. Understanding the role and future prospects of KIBS will also require looking beyond the literature that focuses just on KIBS industries.

This study involves literature review and statistical analysis. Future work would benefit from involvement of practitioners and users of KIBS.

More explicit consideration of KIBS in statistical frameworks is still required, and novel approaches to data conceptualisation and production should be explored.

The growing literature on KIBS, and its implications for understanding the roles and future development of the firms and their relationships to innovation systems, requires systematic analysis. Available statistics have been brought together, and this paper also reflects critically on the trajectories of research on these topics.

Competence management should no longer be considered as disconnected activities with few relationships with the organizational goals. It is the viewpoint that competence management as a whole consists of different mechanisms and strategies that involve many functions in the organization and link strategy, product/service development, and innovation. The purpose of this paper is to explore how a public knowledge-intensive, project-intensive organization manages competence in relation to its organizational goals and to identify which mechanisms are involved in this process as well as the underlying factors of those mechanisms.

The research was conducted following a single case study approach using several sources of evidence in a public organization responsible for public transport in the south of Sweden.

A theoretical framework called the competence loop is used as a platform. The results expand the framework by identifying underlying factors constituting the mechanisms and categorizing those factors in organizational and social dimensions. Another contribution is the competence concept including the factors that generate new competence. Furthermore, the study highlights that organizational culture has an impact on efficient competence management.

This study was conducted in a public organization; similar studies should be conducted in other kinds of knowledge-intensive, project-intensive organizations.

The results provide support to practitioners when trying to understand how competence evolves, how to facilitate learning in organizations that are reliant on human resources, how to manage competence to achieve organizational success, and show the role of the project as a competence arena.

The purpose of this paper is to examine knowledge intensive business services, or KIBS for short. KIBS are one of the fastest growing areas of the European economy, and are increasingly important contributors to the performance of the sectors who are their clients.

KIBS are distinguished from other services and knowledge‐intensive activities, and statistics on KIBS in the European Union are examined, highlighting key similarities and differences in their development across Member States

KIBS are continuing to grow at rapid rates, and are experiencing qualitative change. The growth is associated with outsourcing, the internationalisation of services, and the growth in demand for certain forms of knowledge. Many KIBS sectors are becoming more concentrated (though most KIBS sectors feature a higher share of small firms than does the economy as a whole). As KIBS supply a wider range of services, overlap and convergence between different KIBS sectors has grown. But as some KIBS become more involved with their major clients' strategies, it is possible that some services will become specialised, while others integrate their inputs for clients.

Scenario analysis is used to examine policy issues concerning KIBS. These are based on deskwork: group discussion would be a valuable complement to this approach.

A range of policy issues, responses to these issues, and the rationales and challenges that policies may confront are spelled out. The article calls for much more explicit consideration of KIBS in innovation and other policy areas.

KIBS remain poorly studied, and their future development has rarely been considered. The implications for innovation and other policies are examined more explicitly and in greater depth than in previous studies.