“What is going on in the ‘big tent’?” Current developments in (new) institutional theory and performance measurement and management research
Bibliographic Data
| ID | 20201259 |
|---|---|
| Authors | Tobias Polzer (0000-0001-5235-3412, Vienna University of Economics and Business, corresponding author) |
| Year | 2022 |
| Volume | 34 |
| Issue | 6 |
| Pages | 137-145 |
| Publication date | 2022-12-19 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-10-2021-0145 |
| OpenAlex | W4214700945 |
| Language | EN |
| Citations received | 8 |
| References cited | 57 |
Purpose In a recent paper that was published in Journal of Public Budgeting, Accounting and Financial Management , Modell (2021) takes stock of the institutional research on performance measurement and management (PMM) in the public sector and proposes a number of avenues for further inquiry in the area. The aim of this comment is to contextualise some of his observations against the backdrop of current developments in (new) institutional theory. Design/methodology/approach The recent scholarly debate about whether institutional theory needs any redirecting is the point of departure for this comment. Three of the themes from this debate are revisited and implications for research on PMM in the public sector are outlined. Findings First, against the backdrop of an emerging plethora of organisational forms in the public sector, this comment focusses on the locus or “where” PMM can be analysed and how organisational forms affect PMM. The second point addresses the “what” of analysis, where it is argued that PMM instruments are embedded in an ecology of concepts and a relational perspective on diffusion is introduced. A third observation is related to methodological issues and discusses the “how”: how best to study manifestations of PMM systems. Originality/value The comment illustrates a number of implications of the current developments in (new) institutional theory for research on PMM. In so doing, the wider ambition is to stimulate an exchange between public-sector accounting and organisation studies
Accounting research · Economics · Economy · Institutional theory · Management accounting · New public management · Originality · Political science · Positive economics · Private sector · Public sector · Qualitative research · Social science · Sociology · Accounting and Organizational Management · Computer Science · Engineering · Law · Local Government Finance and Decentralization · Public Policy and Administration Research · Accounting
Agents and logics in community policing
Public service management reform
Use of public resources and audit observations in local governments
Uso de recursos públicos y observaciones de auditoría en gobierno locales
Expanding public sector performance measurement and management research with actor-centred approaches in new institutionalism
Behavioral and institutional performance management theories are popular. Here is why we need to add a relational perspective
Logics in situations of lower or higher “perceived control exposure”
Performance management change
The Material and Visual Basis of Institutions
Institutional Contradictions, Praxis, and Institutional Change
Constructing Organizations
Advancing Research on Hybrid Organizing – Insights from the Study of Social Enterprises
Organizations and meta-organizations
Managerial Fads and Fashions
Beyond Markets and States
Understanding diverse types of performance information use
Organization outside organizations
New developments in institutional research on performance measurement and management in the public sector
Hybrid coordination of city organisations
The role(s) of accounting and performance measurement systems in contemporary public administration
The architecture of organizations as missed opportunity in political research
Managing Institutional Complexity in Public Sector Reform
Animals in the administrative zoo
The Sage Handbook of Organizational Institutionalism
The Iron Cage Revisited
Commensuration as a Social Process
Diffusion in Organizations and Social Movements
Rankings and Reactivity
Approaching adulthood
| Unique citing works | 8 |
|---|---|
| Citations per year | 2 |
| Citation span | 2022 - 2025 (4) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 8 |