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This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the organisation was considered to understand the performance management reform experience.

An interview-based, longitudinal, qualitative case study approach was used to locate accounting in its technical, social and political space. A large regulatory organisation in Bangladesh was investigated as a case study to reveal how traditional organisational practices and public sector norms mediated a performance management reform. Informed by the institutional logics (IL) and economies of worth perspectives, interviews were used to locate IL at macro-level and associated organisational actors’ strategic responses that ultimately shaped the implementation of a performance management system (PMS).

This paper reveals how accounting, as a social and political practice, influences accountability reform within a regulatory organisation. It provides an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected an amalgamation of the influence of institutional pressures from powerful constituents and the ability of the local agents (managers) in negotiating and mediating the institutionalisation of a new PMS.

The findings of this paper carry major implications for policy makers, particularly with respect to the design of future reform programs on PMS.

This paper offers a theoretical mapping of IL and its organisation-level interpretations and practices. Thus, the authors locate power and influence at field and firm levels. The findings of this study reflect historical, political and cultural backgrounds of the case study organisation and how these contextual forces were active in shaping the meaning of reform logics. Though the institutional environment and agents were unique to the case study organisation, this research offers a “process generalisation” that reveals how a best practice PMS was translated and transformed by the traditional organisational practices in a DC regulatory context.

The paper aims to clarify how work-specific characteristics at both the individual and organizational level influence professional civil servants’ readiness for change during the implementation of reforms in public administration. We examine the influence of work characteristics at the individual and organizational levels, such as reform-related strains, organizational climate, and organizational professionalism, on the employees’ response to change. In addition, we also consider the interaction between these specific work characteristics.

This article employs a quantitative multi-level analysis to examine the influence of individual and collective predictors of employees' readiness for change. For our analysis, we used data from the evaluation of a school reform in Switzerland aimed at aligning teachers' working conditions with those of other administrative employees. The survey conducted for the evaluation includes responses from 2,162 teachers.

Our study expands the understanding in public management research of work characteristics that either promote or reduce employees’ readiness for change in the public sector. Our findings suggest that the organizational level, in our case the school level, influences the individual’s response to change. Furthermore, the role of organizational professionalism in terms of a reform-related transformation of the identities, structures, and practices of the actors concerned is highlighted as a potential stressor and catalyst that reinforces the negative correlation between reform-related stress and willingness to change.

This paper offers insights into how public managers can effectively overcome challenges in the implementation process of public school reforms. This also includes the awareness among change agents that positively associated changes at the organizational level may have negative consequences at the individual level, due to the fact that they affect professional understanding, for example, which may cause the affected actors to respond with resistance.

This paper contributes to the small number of multi-level research studies on the responses to change in public administration and answers the call for research to investigate the hurdles that may arise when implementing change. Further, the paper contributes to the literature on the impact of new public management (NPM) on the identity of professional civil servants.

The goal is to illuminate the requisites for the implementation of performance management reforms in a public bureaucracy.

The paper employs a configurational approach, qualitative comparative analysis, that identifies combinations of political and organizational conditions necessary and/or sufficient for success. The analysis applies the success factor identified in the literature in analyzing the experience of departments involved in a city-wide reform in Los Angeles. The analysis utilizes two rounds of survey data combined with case observations to evaluate the presence of these conditions. Cross-case comparisons employ Boolean logic to identify configurations associated with successful system implementation.

The analysis identifies several distinct configurations of conditions that appear in departments that implemented the reform. One emphasizes mayoral support, while others emphasize leadership in combination with other organizational capacities.

The analysis yields several insights for managers. First, no silver bullet such as strong leadership assures reform implementation. Second, there are multiple avenues to reform. An organization that lacks some prerequisites – such as leadership or metrics – may succeed in the presence of other features such as an innovative culture or external political support. Finally, the study provides a bracing council that even under favorable conditions, performance management reforms may fail to take root, for reasons that can be difficult to predict.

The paper highlights the importance of considering configurations of conditions rather than focusing on conditions independently. Also, it highlights the importance of equifinality, the notion that observed outcomes can have multiple causes, a perspective typically missing in correlational analyses.

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

Women’s employment has been a contentious issue in the Arab world. However, in today’s changing work conditions, workplaces, and the growth in education, women have increasingly occupied higher-level roles, and their presence in diverse industries has expanded. The study takes a holistic approach to female labor force participation (FLFP) in Oman, encompassing various theories and factors influencing women’s engagement in private sector jobs.

The research employed an exploratory design followed by a qualitative analysis based on a constructivist grounded theory approach. The study involved 170 semi-structured face-to-face interviews with women workers in Oman’s private sector. It explored work–family conflict (WFC), work–life balance (WLB), organizational and family support, and societal bias impacting female labor force participation.

The low FLFP in Oman’s private sector is a complex issue shaped by various interconnected challenges. Our qualitative analysis synthesizes a conceptual framework that highlights WFC and WLB as pivotal factors behind low FLFP, as women in the private sector face long work hours, low salaries, and high responsibilities. Our study confirms that these women receive substantial familial support in dealing with WFC but lack organizational support and family-friendly policies (FFPs).

Addressing the low participation of women in Oman’s private sector labor force necessitates comprehensive strategies encompassing legislative measures, cultural shifts, and organizational reforms. Implementing these strategies creates an environment where women feel empowered to participate and actively thrive in the private sector workforce.

This study indicates the presence of some serious social issues, such as society’s bias, lack of support for working women, and the gender gap in the private sector workforce, which has broad implications and significance for Oman. The study indicates the positive role of support women receive from their families, organizations, and Oman labor law and what could improve their participation further.

This study addresses the limited research on challenges encountered by women in Oman’s private-sector workforce. Our research addresses this gap by answering key questions, collecting and interpreting data, and developing a comprehensive conceptual framework. This framework aims to elucidate the factors contributing to women’s reluctance to pursue private-sector employment, considering the diverse issues they confront.

This study aims to provide an overview of the state-of-the-art in efficiency measurement within higher education (HE). Specifically, it seeks to gather all relevant articles on the topic and subsequently categorize these studies using a flowchart based on two core aspects of the topic.

This study employs bibliometric and content analyses to conduct a systematic literature review. The Preferred Reporting Items for Systematic Review (PRISMA) framework is used to identify the search protocol, followed by analyses to classify and categorize articles.

The bibliometric analysis identifies prominent themes, methodologies and literature gaps. The content findings highlight key insights on higher educational institution (HEI) efficiency, including organizational structures, services and operational activities.

This research contributes to the existing knowledge by synthesizing global literature on HEI’s efficiency. Utilizing the flowchart developed by the authors, the study captures the state-of-the-art based on two critical aspects: methodologies and content. Insights from the analysis and subsequent classification of previous literature provide valuable directions for future research.

Increasingly governmental policy around PhD education has resulted in greater university oversight of programs and student experience – often through creating central PhD Schools. While student experience is well researched, the experiences of Heads of these units, who are responsible for creating student experience, have been invisible. This exploratory Danish case study begins such a conversation: its purpose to examine the perceptions of five Heads of PhD Humanities Schools, each responsible for steering institutional decisions within Danish PhD policy landscapes.

A qualitative approach integrated three distinct analyses: a review of Danish PhD education policies and university procedures, each university’s job specifications for the Heads of the Schools and the Heads’ views on their responsibilities.

The Heads differentiated between their own and today’s PhD student experience. They had held prior leadership roles and fully supported institutional regulations. They cared deeply for the students under their charge and were working to achieve personal goals to enhance PhD experience. Their leadership perspective was relational: enhancing individual student learning through engaging with multiple PhD actors (e.g. program leaders) – when possible at a personal level – to improve PhD practices.

This study contributes an expanded perspective on how PhD School Heads constitute their roles by empirically linking: macro-national policies and institutional regulations and individuals’ biographies to their support of the PhD regimes – with implications for academic leadership generally. The authors argue research into PhD School leadership is essential, as it is such individuals who create the organisational settings that students experience.

The purpose of this study is to describe latent classes explaining the innovation logic in the Finnish construction companies. Innovativeness is a driver of competitive performance and vital to the long-term success of any organisation and company.

Using finite mixture structural equation modelling (FMSEM), the authors have classified innovation logic into latent classes. The method analyses and recognises classes for companies that have similar logic in innovation activities based on the collected data.

Through FMSEM analysis, the authors have identified three latent classes that explain the innovation logic in the Finnish construction companies – LC1: the internal innovators; LC2: the non-innovation-oriented introverts; and LC3: the innovation-oriented extroverts. These three latent classes clearly capture the perceptions within the industry as well as the different characteristics and variables.

The presented latent classes explain innovation logic but is limited to analysing Finnish companies. Also, the research is quantitative by nature and does not increase the understanding in the same manner as qualitative research might capture on more specific aspects.

This paper presents starting points for construction industry companies to intensify innovation activities. It may also indicate more fundamental changes for the structure of construction industry organisations, especially by enabling innovation friendly culture.

This study describes innovation logic in Finnish construction companies through three models (LC1–LC3) by using quantitative data analysed with the FMSEM method. The fundamental innovation challenges in the Finnish construction companies are clarified via the identified latent classes.

The current study gives a quantitative analysis DT literature over the past ten years in domain of management and business where the field has witnessed a proliferation in studies. The study's primary areas of concentration were analyzing historical trends and identifying prospective future research opportunities in the field. Due of the way, it approaches innovation and problem-solving, design thinking has garnered a lot of interest from both academics and practitioners. Promoters and detractors, however, tend to have quite different perspectives on the program's core qualities, practicality and results.

The study adopts a bibliometric approach to a systematic literature review, where the analyses and visualizations are carried out using R Studio (Biblioshiny package) and VosViewer software. The study was conducted on 518 documents extracted from the Scopus database. To identify past research trends in the field, performance analysis based on productivity and/or impact of the research constituents was carried out to understand the intellectual structure of the field.

The study's findings indicated that few areas have received the most attention, which are presented as seven themes. While the emerging themes in the field include areas such as service design, service innovation, customer experience, innovation management, project management and 21st-century skills.

The studies are going deeper by breaking down concepts or processes and analyzing one aspect at a time, codesign and prototyping are such subareas within the realm of service or new product design and development.

This study is the first of its kind where a literature review has been conducted covering design thinking in the area of business management and accounting.

Integrated care is the leading approach to developing health and social care services in Finland. After the national health and social care reform, the importance of assessing integration has been emphasized. The aim of this study was to pilot the SCIROCCO tool, which assesses integration maturity, in Finland. The SCIROCCO tool was translated and adapted to the Finnish health and social care context. The feasibility and utility of this tool for assessing the maturity for integration across health and social care in Finland were evaluated using empirical pilot data collected among employees of selected well-being service counties. The study also provided baseline information on the maturity of integration after the national health and social care reform.

Employees (n = 111) of different personnel groups in health and social care services in four well-being service counties assessed the maturity of integration using a web-based survey. A pilot study design was used.

The SCIROCCO tool was found to be useful for assessing the maturity of integration in health and social care within the well-being service counties. However, the tool requires further development to be fully adapted to the Finnish health and social care system and to assess integration across sectors. The results emphasize the need to understand the perspectives of different personnel groups on integration and to consider them in the development work.

This was the first study conducted in Finland that provided valuable insights into the assessment of integration across the health and social care sectors. This study establishes the foundation for future research and development in the field of integration assessment.