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Open Access
Article
Publication date: 31 May 2019

Jonas Gerdin and Hans Englund

The purpose of this paper is to explore how actors subjected to public performance evaluations may “contest commensuration,” i.e. may seek to influence how such ratings and…

1646

Abstract

Purpose

The purpose of this paper is to explore how actors subjected to public performance evaluations may “contest commensuration,” i.e. may seek to influence how such ratings and rankings will be construed among important stakeholders.

Design/methodology/approach

A qualitative study of press releases, and interviews with department heads, is used as a basis for the analysis.

Findings

The empirically derived taxonomy of public responses to a state-initiated performance evaluation of educational programs shows that actors may mobilize an array of commensuration management tactics so as to maintain or improve one’s relative positional status. Such tactics may have at least three different foci, namely, on the comparison object (i.e. on the new grouping of actors), the comparison dimension (i.e. the standardized format for comparison) and the comparison rate (i.e. the rate received), respectively. The authors also find that not only are threats to positional status likely to spur commensuration management tactics, but also the opportunity to exploit a good rate.

Originality/value

The paper augments recent research that has problematized the so-called “reactive conformance thesis” by focusing on how evaluated organizations may directly try to influence external stakeholders through public responses. The study is also one of the first that analytically disentangles how they may skillfully exploit different forms of “plasticity” that are inherent in any type of commensuration.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 22 May 2020

Hans Englund and Jonas Gerdin

The purpose of this paper is to develop a theoretical model elaborating on the type of conditions that can inhibit (or at least temporarily hold back) “reactive conformance” in…

5822

Abstract

Purpose

The purpose of this paper is to develop a theoretical model elaborating on the type of conditions that can inhibit (or at least temporarily hold back) “reactive conformance” in the wake of an increasing reliance on quantitative performance evaluations of academic research and researchers.

Design/methodology/approach

A qualitative study of a research group at a Swedish university who was recurrently exposed to quantitative performance evaluations of their research activities.

Findings

The empirical findings show how the research group under study exhibited a surprisingly high level of non-compliance and non-conformity in relation to what was deemed important and legitimate by the prevailing performance evaluations. Based on this, we identify four important qualities of pre-existing research/er ideals that seem to make them particularly resilient to an infiltration of an “academic performer ideal,” namely that they are (1) central and since-long established, (2) orthogonal to (i.e. very different from) the academic performer ideal as materialized by the performance measurement system, (3) largely shared within the research group and (4) externally legitimate. The premise is that these qualities form an important basis and motivation for not only criticizing, but also contesting, the academic performer ideal.

Originality/value

Extant research generally finds that the proliferation of quantitatively oriented performance evaluations within academia makes researchers adopt a new type of academic performer ideal which promotes research conformity and superficiality. This study draws upon, and adds to, an emerging literature that has begun to problematize this “reactive conformance-thesis” through identifying four qualities of pre-existing research/er ideals that can inhibit (or at least temporarily hold back) such “reactive research conformance.”

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 20 March 2023

Malin Härström

This paper examines the qualities of situations wherein hybrid professionals in knowledge-intensive public organizations (KIPOs) vary in their displays of conflicting…

Abstract

Purpose

This paper examines the qualities of situations wherein hybrid professionals in knowledge-intensive public organizations (KIPOs) vary in their displays of conflicting institutional logics. Specifically, it examines the situations when individual researchers vary in their displays of a traditionalist academic- and an academic performer logic.

Design/methodology/approach

Analysis is grounded in an institutional logics perspective and founded on qualitative interviews with university researchers recurrently exposed to performance measurement and management.

Findings

The findings show that individual researchers display a traditionalist academic- and an academic performer logic in situations of lower or higher “perceived control exposure” (i.e. perceptions of (not) being exposed to “what the performance measurement system wants to/can ‘see’”). In more detail, that a traditionalist academic logic is displayed more in situations of lower “perceived control exposure” whereas an academic performer logic is displayed comparatively more in situations of higher “perceived control exposure”.

Originality/value

These findings add insight into when there is room for resistance to pressures to perform in accordance with increasing performance measurement and when researchers more so tend to conform. While previous research has mostly studied such matters by emphasizing variation between researchers, this study points out the importance of situations of lower or higher “perceived control exposure”. Such insight is arguably also more broadly valuable since it adds to our understanding about hybridity of professionals in KIPOs and how to design and use performance measurement systems in relation to them.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 35 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 25 May 2023

Miguel Vega and Joao Vieira da Cunha

The purpose of this study is to examine the management perceptions towards calculative practices behind the reconstruction of a mandatory hospital accreditation (HA) system that…

Abstract

Purpose

The purpose of this study is to examine the management perceptions towards calculative practices behind the reconstruction of a mandatory hospital accreditation (HA) system that transforms multiple facets of health-care quality into a single performance index.

Design/methodology/approach

This study contributes to the sociology of quantification mobilising the concept of commensuration as a social process to reflect on contemporary changes in managing HA systems. Data are collected adopting a case study of a Spanish public hospital drawing on semi-structured interviews, observation and documentary review.

Findings

Findings emphasise a shift from standards’ compliance to a more comprehensive view encouraging continuous quality improvement. Accreditation acts as a tin opener to facilitate external inspection removing contextual differences amongst hospitals and reducing organisational practices into controllable objects. It also reveals underlying ethical concerns as the system was built as a care quality measure that promptly developed into an attainment goal.

Practical implications

The valuable role of HA to enhance quality standards and the limitations resulting from its commensuration practices will be of interest to policymakers, organisational managers and researchers.

Originality/value

Despite a growing emphasis on audit and valuation practices in health care, accounting studies examining the capacity of public hospitals to manage quality improvement are scarce. This study inspires further research on accreditation to overcome commensuration flaws regarding external transparency, evaluation ambiguity and extra incentives.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 23 February 2024

Elin K. Funck, Kirsi-Mari Kallio and Tomi J. Kallio

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in…

Abstract

Purpose

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in making up such practices. It studies how academics come to accept and even identify with the quantitative representations of themselves in a translation process.

Design/methodology/approach

The research involved a longitudinal, self-ethnographic case study that followed the accreditation process of one Nordic business school from 2015 to 2021.

Findings

The findings show how the PT pushed for different engagements in various phases of the translation process. Early in the translation process, the PT promoted engagement because of self-realization and the ability for academics to proactively influence the prospective competitive milieu. However, as academic qualities became fabricated into numbers, the PT was able to request compliance, but also to induce self-reflection and self-discipline by forcing academics to compare themselves to set qualities and measures.

Originality/value

The paper advances the field by linking five phases of the translation process, problematization, fabrication, materialization, commensuration and stabilization, to a discussion of why academics come to accept and identify with the quantitative representations of themselves. The results highlight that the materialization phase appears to be the critical point at which calculative practices become persuasive and start influencing academics’ thoughts and actions.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 15 June 2022

Jason Cavich

Following the traditions of stakeholder salience theory, this paper aims to contend that some institutional investor activists and tactics have more power, legitimacy and urgency…

Abstract

Purpose

Following the traditions of stakeholder salience theory, this paper aims to contend that some institutional investor activists and tactics have more power, legitimacy and urgency than others.

Design/methodology/approach

The author undertakes an empirical test of a saliency table looking at the effects of institutional investor heterogeneity on portfolio firm responses using ordinal logistic regression.

Findings

This study found heterogeneity for institutional investor type to drive firm responses but not tactic type raising the importance of the attributes of each type of investor activist. The author found a rank ordering of public pension plans, hedge funds and then private multiemployer funds in saliency to portfolio firms. In addition, the use of proxy-based tactics did not help or hurt each investor type. Both findings challenge prior empirical work.

Originality/value

The rank ordering based upon the heterogeneity of institutional investor activists and their tactical interactions are tested providing empirical evidence of the most influential activist investors and tactics in one study, which is rare in the literature.

Details

Society and Business Review, vol. 19 no. 1
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 1 August 2002

Gary O’Donovan

Much of the extant research into why companies disclose environmental information in the annual report indicates that legitimacy theory is one of the more probable explanations…

33898

Abstract

Much of the extant research into why companies disclose environmental information in the annual report indicates that legitimacy theory is one of the more probable explanations for the increase in environmental disclosures since the early 1980s. Legitimacy theory is based on the idea that in order to continue operating successfully, corporations must act within the bounds of what society identifies as socially acceptable behaviour. The purpose of the practical research undertaken and reported in this paper is to extend the applicability and predictive power of legitimacy theory by investigating to what extent annual report disclosures are interrelated to: attempts to gain, maintain and repair legitimacy; and the choice of specific legitimation tactics. The quasi‐experimental method adopted utilised semi‐structured interviews with senior personnel from three large Australian public companies. The findings indicated support for legitimacy theory as an explanatory factor for environmental disclosures. Moreover, findings about the likelihood of specific micro‐legitimation tactics being used in response to legitimacy threatening environmental issues/events, and dependent on whether the purpose of the response is designed to gain, maintain or repair legitimacy, are reported.

Details

Accounting, Auditing & Accountability Journal, vol. 15 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 20 August 2020

Jessica Zeiss, Les Carlson and Elise Johansen Harvey

Prior research has examined the sociopolitical force as simply a part of all types of environmental pressures, yet we argue that this force calls for a unique examination of…

Abstract

Purpose

Prior research has examined the sociopolitical force as simply a part of all types of environmental pressures, yet we argue that this force calls for a unique examination of marketing's role in firm responses to sociopolitical pressures. Understanding the degree to which firms attempt to manage forces and pressures in the external business environment is key to understanding marketing's role in impeding vs aiding public policy initiatives, and is the problem this research investigates.

Design/methodology/approach

Using structural equation modeling, data from 71 firms demonstrate that managing the sociopolitical force is, in fact, distinct from managing the other four market-based forces – consumer demand, supplier power, competition and technological shifts. Managing the sociopolitical force is shown to require fundamentally different skills and resources.

Findings

Results suggest that firm sociopolitical receptivity drives attempts to influence this unique external business environmental force, in turn limiting marketplace sociopolitical receptivity. Furthermore, attempts to influence such a unique force relies on resource-light marketing resources, which limits resource-heavy marketing.

Originality/value

Managing a political force with marketplace ramifications involves strategy that utilizes marketing, but is driven by relationships with social and political agents. This is truly an environmental management concept distinct from the management of the other four market-based forces. The analysis in this study demonstrates that managing another environmental force (i.e. competition force) involves different receptivity influences and marketing tactic outcomes.

Details

American Journal of Business, vol. 35 no. 3/4
Type: Research Article
ISSN: 1935-5181

Keywords

Book part
Publication date: 7 December 2009

Ibrahim Duyar, Inayet Aydin and Zeki Pehlivan

The purpose of this cross-cultural study was to investigate whether the embraced national culture was a distinguishing factor of preferred downward influence tactics and targeted…

Abstract

The purpose of this cross-cultural study was to investigate whether the embraced national culture was a distinguishing factor of preferred downward influence tactics and targeted goals by principals of different countries. The participants of the study were the public school principals in Turkey and the United States, two culturally distinct countries. The conceptual framework for the study incorporated the Cultural Dimensions (CDs) of Hofstede and the Profiles of Organizational Influence Strategies (POIS) of Kipnis and Schmidt; two pioneers in their respective fields. The findings of the study supported Hofstede's framework for three of the four dimensions for both countries. By employing a pseudoetic cross-cultural research methodology and a relational causal-comparative research design, the study first tested the reliability and construct validity of POIS (Form S) influence tactics scale, both in the Turkish context and in the public education contexts of the two countries. The findings partially supported the applicability of POIS in both countries by yielding a three-factor model for the Turkish context and a four-factor model for the public education context. The multivariate analyses strongly supported literature in regards to the culture-specific nature of leadership influence practices, and it identified national culture as a significantly distinguishing factor of both Turkish and American principals in their preferred influence tactics. Similarly, national culture was also a significantly distinguishing factor of groups in principals' targeted educational goals.

Details

Educational Leadership: Global Contexts and International Comparisons
Type: Book
ISBN: 978-1-84950-645-8

Article
Publication date: 26 July 2013

Audra R. Diers and Jennie Donohue

With the explosion of the Deepwater Horizon oil well in the Gulf of Mexico on April 20, 2010 and until the well was officially “killed” on September 19, 2010, British Petroleum…

2861

Abstract

Purpose

With the explosion of the Deepwater Horizon oil well in the Gulf of Mexico on April 20, 2010 and until the well was officially “killed” on September 19, 2010, British Petroleum (BP) did not merely experience a crisis but a five‐month marathon of sustained, multi‐media engagement. Whereas traditional public relations theory teaches us that an organization should synchronize its messages across channels, there are no models to understand how an organization may strategically coordinate public relations messaging across traditional and social media platforms. This is especially important in the new media environment where social media (e.g. Facebook and Twitter) are increasingly being used in concert with traditional public relations tools (e.g. press releases) as a part of an organization's stakeholder engagement strategy. This paper seeks to address these issues.

Design/methodology/approach

The present study is a content analysis examining all of BP's press releases (N=126), its Facebook posts (N=1,789), and its Twitter tweets (N=2,730) during the 2010 Gulf crisis (May 20, 2010 through September 20, 2010).

Findings

Results demonstrate BP used a synchronized approach with press releases serving as the hub for their multi‐media strategy.

Originality/value

This paper identifies a synchronized approach for crisis communication in response to organizational transgressions.

Details

Journal of Communication Management, vol. 17 no. 3
Type: Research Article
ISSN: 1363-254X

Keywords

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