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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

Article
Publication date: 10 May 2024

Sara Kavoosi, Ali Safari and Ali Shaemi Barzoki

This study aims to develop and test a model of the antecedents, mediators and consequences of the glass cliff phenomenon through public sector service organizations in Iran to…

Abstract

Purpose

This study aims to develop and test a model of the antecedents, mediators and consequences of the glass cliff phenomenon through public sector service organizations in Iran to explore more insights on gender inequality in managerial positions.

Design/methodology/approach

The current research was conducted based on a mixed-method approach, using both qualitative and quantitative research designs. First, the qualitative method includes content analysis by conducting semi-structured interviews with 20 university professors and expert managers working in public sector service organizations in Iran. The outcomes of the qualitative phase lead to designing the conceptual framework and research hypothesis. Then, through a quantitative phase, 384 female managers working in public sector service organizations in Iran are selected using stratified random sampling and fill out the research questionnaire. The exploratory factor analysis was used to verify the model. Moreover, structural equation modeling, using AMOS 24, was used to test the research hypothesis.

Findings

The findings of the qualitative phase were represented in three categories including antecedents (e.g. the characteristics of women’s leadership, the selection of women based on meritocracy criteria, women’s preferences and organizational factors), mediation effect (e.g. succession planning, personal development planning and support networks) and consequences of the glass cliff phenomenon (e.g. positive and negative consequences). The results of the exploratory factor analysis show there are ten components, explaining 88.5% of variances. Moreover, the test of the structural model supports the direct effect of antecedents on the glass cliff phenomenon. The results also show the effect of the glass cliff phenomenon on consequences through mediation effects.

Research limitations/implications

There are some limitations that can be addressed by other researchers. Accordingly, the limited number of female managers in Iran prevented larger quantitative research. Moreover, the current research only found casual and mediation consequences of the glass cliff phenomenon, and potential moderators were not considered in this study.

Originality/value

The present study’s innovations may include using a mixed-method approach to investigate the antecedents, mediators and consequences of the glass cliff phenomenon in this study and examining the model constructs in some public sector service organizations. This research may provide a deep understanding of the antecedents, mediators and consequences of the glass cliff phenomenon by finding new factors using a mixed-method approach.

Details

Management Research Review, vol. 47 no. 9
Type: Research Article
ISSN: 2040-8269

Keywords

Open Access
Article
Publication date: 31 May 2024

Wiljeana Jackson Glover, Sabrina JeanPierre Jacques, Rebecca Rosemé Obounou, Ernest Barthélemy and Wilnick Richard

This study examines innovation configurations (i.e. sets of product/service, social and business model innovations) and configuration linkages (i.e. factors that help to combine…

Abstract

Purpose

This study examines innovation configurations (i.e. sets of product/service, social and business model innovations) and configuration linkages (i.e. factors that help to combine innovations) across six organizations as contingent upon organizational structure.

Design/methodology/approach

Using semi-structured interviews and available public information, qualitative data were collected and examined using content analysis to characterize innovation configurations and linkages in three local/private organizations and three foreign-led/public-private partnerships in Repiblik Ayiti (Haiti).

Findings

Organizations tend to combine product/service, social, and business model innovations simultaneously in locally founded private organizations and sequentially in foreign-based public-private partnerships. Linkages for simultaneous combination include limited external support, determined autonomy and shifting from a “beneficiary mindset,” and financial need identification. Sequential combination linkages include social need identification, community connections and flexibility.

Research limitations/implications

The generalizability of our findings for this qualitative study is subject to additional quantitative studies to empirically test the suggested factors and to examine other health care organizations and countries.

Practical implications

Locally led private organizations in low- and middle-income settings may benefit from considering how their innovations are in service to one another as they may have limited resources. Foreign based public-private partnerships may benefit from pacing their efforts alongside a broader set of stakeholders and ecosystem partners.

Originality/value

This study is the first, to our knowledge, to examine how organizations combine sets of innovations, i.e. innovation configurations, in a healthcare setting and the first of any setting to examine innovation configuration linkages.

Details

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

Keywords

Open Access
Article
Publication date: 14 September 2022

Petra Pekkanen and Timo Pirttilä

The aim of this study is to empirically explore and analyze the concrete tasks of output measurement and the inherent challenges related to these tasks in a traditional and…

1462

Abstract

Purpose

The aim of this study is to empirically explore and analyze the concrete tasks of output measurement and the inherent challenges related to these tasks in a traditional and autonomous professional public work setting – the judicial system.

Design/methodology/approach

The analysis of the tasks is based on a categorization of general performance measurement motives (control-motivate-learn) and main stakeholder levels (society-organization-professionals). The analysis is exploratory and conducted as an empirical content analysis on materials and reports produced in two performance improvement projects conducted in European justice organizations.

Findings

The identified main tasks in the different categories are related to managing resources, controlling performance deviations, and encouraging improvement and development of performance. Based on the results, key improvement areas connected to output measurement in professional public organizations are connected to the improvement of objectivity and fairness in budgeting and work allocation practices, improvement of output measures' versatility and informativeness to highlight motivational and learning purposes, improvement of professional self-management in setting output targets and producing outputs, as well as improvement of organizational learning from the output measurement.

Practical implications

The paper presents empirically founded practical examples of challenges and improvement opportunities related to the tasks of output measurement in professional public organization.

Originality/value

This paper fulfils an identified need to study how general performance management motives realize as concrete tasks of output measurement in justice organizations.

Details

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

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

Open Access
Article
Publication date: 3 July 2024

Anna af Hällström

Managing megaprojects is challenging due to their inherent complexity and uncertainty. Collaborative project delivery models have been introduced as an alternative to traditional…

Abstract

Purpose

Managing megaprojects is challenging due to their inherent complexity and uncertainty. Collaborative project delivery models have been introduced as an alternative to traditional project management in public infrastructure megaprojects and are often realized through collaborative contracts. These project organizations act as institutional arenas for logic interaction as actors with differing institutional backgrounds interact within the project. This paper aims to study the delivery phase of three megaprojects through an institutional lens, investigating the institutional interaction and alignment of logics therein.

Design/methodology/approach

A multiple case study was employed to reach deep insight into the phenomenon. Sixty-one interviews were conducted over 3 cases with representatives from all levels of the project hierarchy. Respondents were selected through snowball sampling. In two cases, observations of the shared project office were conducted. Data analysis built on first-order codes and second-order themes, collected into a theoretical framework.

Findings

The empirical evidence demonstrates the dynamics shaping institutional logics and gives evidence for changing logics in projects with a well-applied collaborative contract. However, there is a risk of resistance and a return to traditional logics since institutional change is slow and an unsuitably applied collaborative contract can lead to adherence to the conventional way of work.

Originality/value

Current research has focused on the regulatory framework and procurement phase of such models, but little attention has been given to the delivery phase and the interaction of conflicting logics. This paper can serve as an exemplar of the different logics found within public infrastructure projects and their interaction and alignment. Contributions include a heightened emphasis on the start of the project as a meeting point for differing institutional logics and the role change necessary when using a collaborative contract.

Open Access
Book part
Publication date: 23 September 2024

Nadine Arnold and Fabien Foureault

Status distinctions matter among heterogeneous organizations within a socio-environmental field. This is exemplified in the food waste field, where six types of organizations…

Abstract

Status distinctions matter among heterogeneous organizations within a socio-environmental field. This is exemplified in the food waste field, where six types of organizations employ different excess strategies to address the issue. Theoretically, we propose that status is constructed internally through advice relationships and externally through evaluations. We posit that organizations conducting evaluations and advocating legitimate principles based on expertise (i.e., Others) are status winners. Our mixed-method study confirms that Others hold privileged positions and identifies status inconsistencies. By critically illuminating these status dynamics, we contribute to a better understanding of the roles of organizations and status in tackling socio-environmental issues.

Details

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

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: 26 February 2024

Chiara Valentini and Krishnamurthy Sriramesh

Personal influence is one of the most powerful strategies to influence publics’ behaviours. Yet, there is scant attention on how personal influence is leveraged for different…

Abstract

Purpose

Personal influence is one of the most powerful strategies to influence publics’ behaviours. Yet, there is scant attention on how personal influence is leveraged for different public relations purposes in different cultural contexts. This study empirically investigates the presence and use of personal influence among Italian public relations professionals.

Design/methodology/approach

A survey was conducted through a self-administrated, web-based questionnaire and was developed from earlier studies investigating personal influence in public relations literature. Survey participants included public relations professionals across public, non-profit and private sectors.

Findings

The findings empirically show the presence and regular use of personal influence by professionals from all sectors to cultivate interpersonal relationships. Personal influence is considered a personal resource and used to leverage own influencing power. The findings also document four major manifestations of personal influence, which were named: relational closeness strategy, engagement strategy, expertise strategy and added value strategy.

Practical implications

This study enhances our understanding of personal influence in a specific cultural context and offers strategic insights for international professionals seeking to leverage influence in the socio-political environment of Italy. It also offers elements to improve public relations education and training.

Originality/value

The study offers some preliminary understandings of how Italian professionals leverage their personal influence in their daily public relations activities contributing with empirical evidence to the body of knowledge in public relations.

Details

Corporate Communications: An International Journal, vol. 29 no. 7
Type: Research Article
ISSN: 1356-3289

Keywords

Open Access
Article
Publication date: 22 April 2024

Øystein Pedersen Dahlen

The main aim of this article is to broaden the notion of strategic intent in public relations. It also develops an understanding of the social value of what can be defined as the…

Abstract

Purpose

The main aim of this article is to broaden the notion of strategic intent in public relations. It also develops an understanding of the social value of what can be defined as the first modern health communication campaign in Europe based on strategic intents and the development of modernity.

Design/methodology/approach

The study is based on both historical research and empirical material from the Norwegian tuberculosis campaign from 1889 up to 1913, when Norwegian women achieved suffrage. The campaign is analysed in the framework of modernity and social theory. The literature on lobbying and social movements is also used to develop a theoretical framework for the notion of strategic intent.

Findings

The study shows that strategic intent can be divided into two layers: (1) the implicit strategic intent is the real purpose behind the communication efforts, whereas (2) the explicit intent is found directly in the communication efforts. The explicit intent may be presented as a solution for the good of society at the right political moment, giving an organisation the possibility to mobilise for long-term social changes, in which could be the implicit intent.

Originality/value

The distinction between explicit and implicit strategic intent broadens our understanding on how to make long-term social changes as well as how social and political changes occur in modern societies. The article also gives a historical account of what is here defined as the first modern health communication campaign in Europe and its social value.

Details

Corporate Communications: An International Journal, vol. 29 no. 7
Type: Research Article
ISSN: 1356-3289

Keywords

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