Quotation Polzer, Tobias. 2022. “What is going on in the ‘big tent’?” Current developments in (new) institutional theory and performance measurement and management research. Journal of Public Budgeting, Accounting & Financial Management. 34 (6), 137-145.


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Abstract

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.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Journal of Public Budgeting, Accounting & Financial Management
Language English
Title “What is going on in the ‘big tent’?” Current developments in (new) institutional theory and performance measurement and management research
Volume 34
Number 6
Year 2022
Page from 137
Page to 145
URL https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-10-2021-0145/full/html
DOI http://dx.doi.org/10.1108/JPBAFM-10-2021-0145
Open Access Y
Open Access Link http://dx.doi.org/10.1108/JPBAFM-10-2021-0145

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People
Polzer, Tobias (Details)
Organization
Research Institute for Urban Management and Governance FI (Details)
Urban Management and Governance (Meyer) (Details)
Institute for Organization Studies IN (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5000 Social Sciences (Details)
5234 Administrative science (Details)
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