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The purpose of this paper is to examine the influences of performance measurement (PM) on not-for-profit (NFP) organizations’ stakeholders by studying how PM practices interact with understandings of legitimate performance goals. This study invokes institutional logics theory to explain interactions between PM and stakeholders.

An in-depth case study is conducted in a large NFP organization in the UK. Managers, employees, and external partners are interviewed and observed, and performance-related documents analyzed.

Both stakeholders and PM practices are found to have dominant institutional logics that portray certain goals as legitimate. PM practices can reinforce, reconcile, or inhibit stakeholders’ understandings and propensity to act toward goals, depending on the extent to which practices share the dominant logic of the stakeholders they interact with.

A theoretical framework is proposed for how PM practices first interact with stakeholders at a cognitive level and second influence action. This research is based on a single case study, which limits generalizability of findings; however, results may be transferable to other environments where PM is aimed at balancing competing stakeholder objectives and organizational priorities.

PM affects the experience of stakeholders by interacting with their understanding of legitimate performance goals. PM systems should be designed and implemented on the basis of both their formal ability to represent organizational aims and objectives, and their influence on stakeholders.

Findings advance PM theory by offering an explanation for how PM influences attention and actions at an individual micro level.

Because of the competitive economy, organizations today seek to rationalize, innovate and adapt to changing environments and circumstances as part of business process reengineering (BPR) efforts. Irrespective of the process reengineering program selected and the technique used to model it, BPR brings with it the issues of organizational and process changes. Thus, BPR initiatives involve risk taking. Effective management of risks and their prediction and estimation should help in minimizing failures from BPR efforts. Risk management is non‐trivial due to the large uncertainty involved with business success with BPR efforts. Though some attempt has been made to model risk management in enterprise information systems using conventional conceptual modelling techniques, the previous works have analyzed and modeled the same just by addressing “what” a process is like, but do not address “why” the process is the way it is.

The approach presents a new technique for analyzing and modelling early‐phase requirements of organizational risk management that provides the motivations, intents, and rationales behind the entities and activities.

A case study has been considered to illustrate this approach.

The approach is novel in the sense that there is no similar intentional modeling approach for risk management to the best of one's knowledge. The approach is expected to be valuable because by using this approach one can reason about the risks associated with BPR and can incorporate prominently the issues related to risk in the process of systems analysis and design.

The purpose of this paper is to critique the role of homeless hostels in contemporary society, examining their role and legitimacy as sites of discipline and regulation of behaviors, ideas and aspirations.

The research draws upon in-depth qualitative interviews and supplementary observations undertaken in two homeless hostels in Stoke-on-Trent.

The research finds that even the most benign interventions enacted in homeless hostels are infused with disciplinary and regulatory techniques and suggests that the author needs to consider the legitimacy and efficacy of such approaches when seeking to understand the role of the hostel in assisting residents in (re)developing their autonomy.

While there are legitimate reasons for the deployment of such techniques in some cases, legitimacy can be undermined where expectations go unmet or where developing residents’ and service user’s needs are not necessarily the main object of the interventions.

Hostel providers need to consider the ethicality and legitimacy of the interventions in place when seeking to help service users and residents to (re)develop their autonomy and ensure that efforts are focused in an effective and meaningful way.

Homeless people are among the most vulnerable and excluded in society. The paper seeks to draw attention to the disciplinary and regulatory techniques to which they are subject in order to ensure that approaches employed to support homeless individuals have a clear, ethical and legitimate basis.

The research draws upon original data collected as part of a doctoral research project into wider experiences of unemployment.

This paper aims at explaining variances in the contribution of Islamic crowdfunding platforms (ICFPs) to sustainable development (SD), by adopting an institutional logic perspective (ILP). ICFPs represent a dual institutional overlap between two logics (the Western-mainstream and the Islamic logic) which have an impact on corporate social responsibility (CSR) interpretations, practices, and decisions and whose conflicts are mitigated by choosing different resolution strategies. The authors aim at showing that this choice affects SD differently.

The authors develop a conceptual typology through the following steps: (1) choice of variables and identification of corresponding variable domains, through literature review. Variables chosen are the elemental CSR dimensions related to various social and environmental corporate responsibilities to whom diverse meaning and emphasis are given under the Western-mainstream and Islamic logics. (2) Identification of three distinct ideal types of ICFPs, building on different resolution strategies to mitigate conflicts between logics; (3) development, for each ideal type, of a set of implications related to SD; (4) implementation of a first test aiming at assigning real cases to each ideal type.

The authors identify Western-mimicking (platforms adopting as resolution strategy decoupling or compartmentalizing strategies), Islamic-driven (platforms focusing on one prevailing logic) and Syncretism-inspired (platforms adopting hybridizing practices) ideal-types.

It is the first paper suggesting ILP to explain variances in crowdfunding platforms' role in addressing SD. It focuses on a specific type of CF platforms till now neglected.

The purpose of this paper is to investigate efforts to manage institutional complexity in a state-owned enterprise, the roles of explicated values in these efforts and how these values interact with each other and other influential management controls.

Exploratory case study in StateEnt, a state-owned enterprise that faces institutional complexity. The analysis is based on interviews, observations and documents and concepts from the management control literature and institutional logics are applied.

Findings from this study suggest that a structural differentiation have separated two logics in different departments and two of the explicated values have become symbols of these logics taking on various roles in negotiations. Tension between the departments is heightened because the departments legitimize logic enactment through mobilizing different socio-technical dyads of management control. The division of responsibility between these departments still ensures that they need to collaborate and make compromises. The study also finds that exogenously imposed constraints have a significant influence on organizational activities, which is further strengthened due to internally developed management controls embedded in the same logic.

The study contributes with deeper understanding of values as control, and how these interact with other control forms to influence organizational activity. Herein, the importance of regulatory controls in state-owned enterprises is also highlighted. A limitation of this study is the limited size of the organization under investigation.

The explicit emphasis on values as a control in studies on management control issues in institutionally complex environments is underemphasized in the literature.

This paper seeks to advance and explore the notion that corporate codes of ethics are merely a form of ‘camouflage’ allowing corporate wrongdoing to flourish undetected and unpunished. It argues that the nature of corporations, the nature of law and the nature of corporate codes lead to a negative rather than a positive correlation between the possession of an ethical code and ethical behaviour.

Supplier flexibility reflects a supplier's operations-related decisions in responsively providing the necessary inputs to the focal firm. Drawing on resource-dependency theory and transaction cost economics, this study develops a conceptual framework to explain the differential effects of a focal firm's power over supplier flexibility in the context of the hub-and-spoke supply chain (SC). This study also considers the goals shared between the focal firm and its suppliers as an important contingency factor within the framework.

This study tests the proposed conceptual framework using dyadic survey data from a hub-and-spoke SC consisting of a large construction contractor and its 100 suppliers in Indonesia.

The findings show that coercive power has an inverted U-shaped effect on supplier flexibility, while legal-legitimate power has a U-shaped effect. Furthermore, shared goals positively moderate the U-shaped effect between legal-legitimate power and supplier flexibility.

This study differentiates between the impacts of coercive power and legal-legitimate power on supplier flexibility in the hub-and-spoke SC. It also demonstrates that shared goals play a moderating role in affecting the impacts of legal-legitimate power on supplier flexibility. These findings also have important implications with regard to integrating resource-dependency theory and transaction cost economics to explain these associations.

Are quality initiatives in the public sector part of a political project or can they be a legitimate goal? These contrasting, but not necessarily incompatible, interpretations will be examined in this paper, first, by reviewing approaches to quality and their application in the public sector in general, and second, with reference to a case study based on assessment of the Government Purchasing Agency (Northern Ireland) against the European Quality Model (EQM) criteria. Through this, the paper concludes that quality improvement can be a legitimate goal and political project at the same time; that private sector quality models need to be adapted and integrated with other methods to fit public sector organisations; and finally, that their application to a commercially oriented departmental agency (whose customers are largely internal rather than the public at large) is easier than to other public sector organisations in more contentious, politically charged areas.

This study examined the relationships between perceptions of supervisor power and subordinate work attitudes. Results showed that perceived legitimate power and coercive power of the supervisor were major predictors of subordinate stress, while perceived legitimate power and reward power were important predictors of employee motivation. Further, perceived coercive, reward and legitimate powers were all significant predictors of subordinate commitment. Also, perceived coercive power was negatively associated with subordinate satisfaction, while expert and referent powers were positively related to satisfaction. Implications for future research and practising managers are discussed.