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Article
Publication date: 11 June 2024

Mahmud Al Masum and Lee Parker

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…

Abstract

Purpose

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.

Design/methodology/approach

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).

Findings

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.

Practical implications

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

Originality/value

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.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 16 September 2024

Jan A. Pfister, David Otley, Thomas Ahrens, Claire Dambrin, Solomon Darwin, Markus Granlund, Sarah L. Jack, Erkki M. Lassila, Yuval Millo, Peeter Peda, Zachary Sherman and David Sloan Wilson

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…

Abstract

Purpose

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.

Design/methodology/approach

The authors share a common concern about the future of humanity and nature. The authors 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

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.

Research limitations/implications

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.

Practical implications

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

Originality/value

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.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 17 September 2024

Lynn McAlpine, Andrew Gibson and Søren Smedegaard Bengtsen

Increasingly governmental policy around PhD education has resulted in greater university oversight of programs and student experience – often through creating central PhD Schools…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Studies in Graduate and Postdoctoral Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4686

Keywords

Open Access
Article
Publication date: 15 May 2023

Kai Hänninen, Jouni Juntunen and Harri Haapasalo

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…

16384

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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.

Originality/value

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.

Article
Publication date: 28 July 2023

Shaista Fatima and Anurag Bhadur Singh

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

Benchmarking: An International Journal, vol. 31 no. 8
Type: Research Article
ISSN: 1463-5771

Keywords

Open Access
Article
Publication date: 21 August 2024

Tiina Pesonen, Juhani Sulander, Hanna Tiirinki, Pekka Räsänen, Merja Sahlström, Ilmo Keskimäki and Timo Sinervo

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Journal of Integrated Care, vol. 32 no. 5
Type: Research Article
ISSN: 1476-9018

Keywords

Open Access
Article
Publication date: 29 February 2024

Erlend Vik and Lisa Hansson

As part of a national plan to govern professional and organizational development in Norwegian specialist healthcare, the country’s hospital clinics are tasked with constructing…

Abstract

Purpose

As part of a national plan to govern professional and organizational development in Norwegian specialist healthcare, the country’s hospital clinics are tasked with constructing development plans. Using the development plan as a case, the paper analyzes how managers navigate and legitimize the planning process among central actors and deals with the contingency of decisions in such strategy work.

Design/methodology/approach

This study applies a qualitative research design using a case study method. The material consists of public documents, observations and single interviews, covering the process of constructing a development plan at the clinical level.

Findings

The findings suggest that the development plan was shaped through a multilevel translation process consisting of different contending rationalities. At the clinical level, the management had difficulties in legitimizing the process. The underlying tension between top-down and bottom-up steering challenged involvement and made it difficult to manage the contingency of decisions.

Practical implications

The findings are relevant to public sector managers working on strategy documents and policymakers identifying challenges that might hinder the fulfillment of political intentions.

Originality/value

This paper draws on a case from Norway; however, the findings are of general interest. The study contributes to the academic discussion on how to consider both the health authorities’ perspective and the organizational perspective to understand the manager’s role in handling the contingency of decisions and managing paradoxes in the decision-making process.

Details

Journal of Health Organization and Management, vol. 38 no. 9
Type: Research Article
ISSN: 1477-7266

Keywords

Open Access
Article
Publication date: 22 July 2024

Alberto Sardi, Enrico Sorano, Vania Tradori and Paolo Ceruzzi

The process of performance measurement provides support to company management to achieve the objectives established in strategic planning. Through the definition of critical…

Abstract

Purpose

The process of performance measurement provides support to company management to achieve the objectives established in strategic planning. Through the definition of critical success factors and related key performance indicators, performance measurement verifies the gap between planned objectives and the results achieved, informing the responsible bodies to enable them to evaluate performance and, if necessary, implement improvement actions. Although many types of companies adopt performance measurement, this process is challenging when applied to national health services. This paper aims to identify the evolution of performance measurement and the critical success factors of national health services.

Design/methodology/approach

The authors conducted an explorative case study of a leading national health service to delineate the evolutionary path of performance measurement and the main critical success factors.

Findings

The results indicate a significant increase in the maturity of performance measurement of a national health service that has been motivated by international reforms and national regulations. This research highlights performance measurement features such as a balanced set of metrics, targets, and incentives linked to strategic objectives and regular and frequent performance reviews. Furthermore, it identifies the performance measurement model of a leading national health service.

Originality/value

The evolution of performance measurement and numerous critical success factors of national health services are described; the critical success factors cover a wide range of financial to operational aspects such as patient safety, organizational appropriateness, and clinical appropriateness.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 11
Type: Research Article
ISSN: 1741-0401

Keywords

Open Access
Article
Publication date: 9 July 2024

Christian Grönroos

This paper aims to develop an alternative perspective on marketing informed by service scholarship to resolve marketing’s challenges as a discipline and practice.

Abstract

Purpose

This paper aims to develop an alternative perspective on marketing informed by service scholarship to resolve marketing’s challenges as a discipline and practice.

Design/methodology/approach

This paper is conceptual and builds on the ongoing debate regarding marketing’s challenges and on service research to develop a new alternative marketing perspective and model, which could contribute to reforming marketing.

Findings

An analysis of the current understanding of marketing showed that the discipline’s myopic focus on activities, which disregards what marketing is as a phenomenon, is the primary reason for the prevailing problems and failure to reform marketing. Based on research into service logic (SL), the paper demonstrates that a higher level view of service can be characterized as the provision of help to the users of goods and services to ensure that these goods and services deliver meaningful assistance in their lives and work. This suggests that the ultimate objective for marketing is to make firms meaningful to the users of their goods and services.

Research limitations/implications

To the best of the author’s knowledge, since this paper is the first to conceptually develop a perspective on marketing and a corresponding model informed by service scholarship, more conceptual and empirical research is necessary. Developing the new meaningfulness-based perspective and model for marketing brings a new approach to the process of resolving marketing’s current troubled situation.

Practical implications

The meaningfulness approach to marketing enables customer-centered marketing strategies to be implemented. Such strategies include both demand-stimulating and demand-satisfying programs.

Originality/value

To the best of the author’s knowledge, this paper is the first to examine marketing’s troubled situation from a service research and SL perspective.

Details

Journal of Services Marketing, vol. 38 no. 10
Type: Research Article
ISSN: 0887-6045

Keywords

Open Access
Book part
Publication date: 23 September 2024

Leopold Ringel

Organizational sociology and organization studies have a long history together, while also sharing a proclivity to self-diagnose crises. Instead of taking these assessments at…

Abstract

Organizational sociology and organization studies have a long history together, while also sharing a proclivity to self-diagnose crises. Instead of taking these assessments at face value, this paper treats them as an object of study, asking what conditions have fueled them. In the case of organizational sociology, there are indications of a connection between rising levels of discontent and community building: self-identified organizational sociologists have progressively withdrawn from general debates in the discipline and turned their attention to organization studies, which, they suspect, has seen dramatic levels of growth at their expense. Organization studies, on the other hand, are still haunted by “a Faustian bargain”: leaning heavily on the authority of the social sciences, business school faculty were able to facilitate the emergence of a scholarly field of practice dedicated to the study of organizations, which they control. However, in doing so, they also set organization studies on a path of continued dependence on knowledge produced elsewhere: notably, by university disciplines such as sociology.

Details

Sociological Thinking in Contemporary Organizational Scholarship
Type: Book
ISBN: 978-1-83549-588-9

Keywords

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