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Institutional Logics and Responses to Performance Measurement Systems
Author(s) -
Rautiainen Antti,
Järvenpää Marko
Publication year - 2012
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/j.1468-0408.2012.00541.x
Subject(s) - typology , context (archaeology) , public sector , institutional theory , accounting , performance measurement , institutional logic , business , sociology , economics , management , economy , marketing , social science , anthropology , paleontology , biology
This comparative study analyzes institutional logics and categorizes organizational responses to performance measurement systems (PMSs) in two Finnish cities. We refine the typology of organizational responses and suggest how the choice of response depends on the institutionalized logic in the public sector accounting context (cf. Oliver, 1991). Further, we discuss and refine the types of successful co‐operation under competing institutional logics (cf. Reay and Hinings, 2009). Our study also sheds light on practice variation in public sector accounting such as how and why PMS use materializes in different forms in units with different institutional logics.