B2 Non-refereed book chapter or chapter in a compilation book
Performance measurement and management in the public sector : an institutional perspective
Authors: Modell, Sven
Editors: Anne M. Lillis, Professor Emerita and Jennifer Grafton,
Publication year: 2024
Book title : Research Handbook on Performance Measurement for Management Control
Series title: Research Handbooks on Accounting series
First page : 247
Last page: 263
ISBN: 978-1-80392-066-5
eISBN: 978-1-80392-067-2
DOI: https://doi.org/10.4337/9781803920672.00023
Web address : https://doi.org/10.4337/9781803920672.00023
In this chapter, I review the development of research on performance measurement and management (PMM) in the public sector informed by institutional theory. In doing so, I pay particular attention to how organisations deal with the ambiguity that is often inherent in PMM practices in the public sector and how this affects the process of institutionalisation. Prior research exploring this topic has tended to portray the process of institutionalisation as a relatively orderly or disorderly phenomenon. By contrast, I offer some suggestions as to how future research may evolve into a unified, conceptual perspective with a reasonably balanced emphasis on how ambiguous PMM practices are implicated in creating both institutional order and disorder. I argue that such a perspective may be nurtured by paying closer attention to the framing strategies that are implicated in the process of institutionalisation across multiple levels of analysis.