Critical realism and performance measurement and management

2019 ◽  
Vol 42 (5) ◽  
pp. 568-585 ◽  
Author(s):  
Ryan Armstrong
Keyword(s):  
Performance Measurement ◽  
Organizational Context ◽  
Critical Realism ◽  
Knowledge Building ◽  
Content Type ◽  
Critical Realist ◽  
Or Practice ◽  
Interdisciplinary Knowledge ◽  
And Performance ◽  
Systems View

Purpose The purpose of this paper is to explore the implications of adopting a critical realist position for the study of performance measurement and management (PMM) systems. Design/methodology/approach This paper discusses recent challenges to knowledge creation in PMM, arguing that overcoming these will require revisiting often implicit philosophical assumptions related to how the world is and how we learn about it. A critical realist perspective is explored and illustrated with the case of a software company attempting to empower and motivate its team. Findings Critical realism provides a means of building interdisciplinary knowledge in PMM. In addition to a generative view of causality, critical realism could augment a systems view of PMM by adopting a stratified view of reality and through its applied approach to knowledge building. The case illustrates the RRREIC approach and highlights the interplay of mechanisms of different scales and how this requires interdisciplinarity. Research limitations/implications Approaching the study of PMM with critical realism requires going beyond a particular tool or practice to understand the theory behind it. Such an approach can facilitate a layered, nuanced analysis of the issues facing organizations in a changing context. Originality/value This paper adds to discussion of philosophical topics in management and PMM and could help resolve ongoing challenges to knowledge building in the field, especially around barriers to conducting interdisciplinary research. In combination with rigorous methods, a strong philosophical base can facilitate relevant, lasting theories that can respond to a changing organizational context.

Hybridization as practice: clinical engagement with performance metrics and accounting technologies in the English NHS

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christos Begkos ◽  
Katerina Antonopoulou
Keyword(s):  
Performance Measurement ◽  
Performance Metrics ◽  
Healthcare Setting ◽  
Business Managers ◽  
Structured Interviews ◽  
Content Type ◽  
Professional Boundaries ◽  
Care Outcomes ◽  
And Performance ◽  
Clinical Engagement

PurposeThis study aims to investigate the hybridization practices that medical managers engage with to promote accounting and performance measurement in the hybrid setting of healthcare. In doing so, the authors explore how medical managers enact and become practitioners of hybridity.Design/methodology/approachThe authors adopt a practice lens to conceptualize hybridization as an emergent, situated practice and capture the micro-activities that medical managers engage with when they enact hybridity. The authors conducted semi-structured interviews with medical managers, business managers and coding professionals and collected documents at an English National Health Service (NHS) hospital over the course of five years.FindingsThe findings accentuate two emergent practices through which medical managers instill hybridity to individuals who are hesitant or resistant to hybridization. Medical managers engage in equivocalizing and de-stigmatizing practices to broaden the understandings, further diversify or reconcile the teleologies of clinicians in non-managerial roles. In doing so, the authors signal the merits of accounting in improving care outcomes and remove the stigma associated to clinical engagement with costs.Originality/valueThe study contributes to hybridization and practice theory literature via capturing how hybridity is enacted in practice in a healthcare setting. As medical managers engage with and promote accounting information and performance measurement technologies in their practice environment, they transcend professional boundaries and hybridize the professional spaces that surround them.

scholarly journals How performance measurement influences stakeholders in not-for-profit organizations

2017 ◽  
Vol 37 (9) ◽  
pp. 1164-1184 ◽  
Author(s):  
Haley Allison Beer ◽  
Pietro Micheli
Keyword(s):  
Performance Measurement ◽  
Single Case ◽  
Institutional Logics ◽  
Performance Goals ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
And Performance ◽  
The Uk

Purpose The purpose of this paper is to examine the influences of performance measurement (PM) on not-for-profit (NFP) organizations’ stakeholders by studying how PM practices interact with understandings of legitimate performance goals. This study invokes institutional logics theory to explain interactions between PM and stakeholders. Design/methodology/approach An in-depth case study is conducted in a large NFP organization in the UK. Managers, employees, and external partners are interviewed and observed, and performance-related documents analyzed. Findings Both stakeholders and PM practices are found to have dominant institutional logics that portray certain goals as legitimate. PM practices can reinforce, reconcile, or inhibit stakeholders’ understandings and propensity to act toward goals, depending on the extent to which practices share the dominant logic of the stakeholders they interact with. Research limitations/implications A theoretical framework is proposed for how PM practices first interact with stakeholders at a cognitive level and second influence action. This research is based on a single case study, which limits generalizability of findings; however, results may be transferable to other environments where PM is aimed at balancing competing stakeholder objectives and organizational priorities. Practical implications PM affects the experience of stakeholders by interacting with their understanding of legitimate performance goals. PM systems should be designed and implemented on the basis of both their formal ability to represent organizational aims and objectives, and their influence on stakeholders. Originality/value Findings advance PM theory by offering an explanation for how PM influences attention and actions at an individual micro level.

Intellectual capital and performance measurement systems in Iran

2018 ◽  
Vol 19 (2) ◽  
pp. 294-320 ◽  
Author(s):  
Kaveh Asiaei ◽  
Ruzita Jusoh ◽  
Nick Bontis
Keyword(s):  
Performance Measurement ◽  
Organizational Performance ◽  
Intellectual Capital ◽  
Structural Model ◽  
Chief Financial Officers ◽  
Least Squares Regression ◽  
Content Type ◽  
Intellectual Assets ◽  
Performance Measurement Systems ◽  
And Performance

PurposeThe purpose of this paper is to empirically explore how the effect of intellectual capital (IC) on organizational performance is indirect and mediated through performance measurement (PM) systems.Design/methodology/approachData were collected from a survey of 128 chief financial officers of Iranian publicly listed companies. Hypotheses were tested using partial least squares regression, a structural modeling technique which is appropriate for highly complex predictive models.FindingsResults from the structural model indicate that, in general, companies with a higher level of IC place a premium on the balanced use of PM systems in a diagnostic and interactive style. Furthermore, the results provide some evidence that IC is indirectly associated with organizational performance through the intervening variable of the balanced use of interactive and diagnostic PM systems.Practical implicationsThis study sheds light on the issue of how senior management should use PM systems to take full advantage of intellectual assets which could lead to improved organizational performance.Originality/valueThis is the first study of its kind to synthesize a model which examines IC, PM systems, and organizational performance. Although the effect of different types of intangible assets on performance has been substantially examined in the literature, less effort has been devoted to understanding the role of PM systems in leveraging an organization’s IC.

Big data and performance measurement research: trends, evolution and future opportunities

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alberto Sardi ◽  
Enrico Sorano ◽  
Valter Cantino ◽  
Patrizia Garengo
Keyword(s):  
Big Data ◽  
Performance Measurement ◽  
Performance Measurement System ◽  
Future Research ◽  
Holistic View ◽  
Content Type ◽  
Digital Revolution ◽  
Research Opportunities ◽  
And Performance ◽  
Number Of Publications

Purpose Current literature recognised big data as a digital revolution affecting all organisational processes. To obtain a competitive advantage from the use of big data, an efficient integration in a performance measurement system (PMS) is needed, but it is still a “great challenge” in performance measurement research. This paper aims to review the big data and performance measurement studies to identify the publications’ trends and future research opportunities. Design/methodology/approach The authors reviewed 873 documents on big data and performance carrying out an extensive bibliometric analysis using two main techniques, i.e. performance analysis and science mapping. Findings Results point to a significant increase in the number of publications on big data and performance, highlighting a shortage of studies on business, management and accounting areas, and on how big data can improve performance measurement. Future research opportunities are identified. They regard the development of further research to explain how performance measurement field can effectively integrate big data into a PMS and describe the main themes related to big data in performance measurement literature. Originality/value This paper gives a holistic view of big data and performance measurement research through the inclusion of numerous contributions on different research streams. It also encourages further study for developing concrete tools.

Exploring project managers’ accountability

2019 ◽  
Vol 12 (4) ◽  
pp. 919-937 ◽  
Author(s):  
Davar Rezania ◽  
Ron Baker ◽  
Andrew Nixon
Keyword(s):  
Agency Theory ◽  
Organizational Context ◽  
Critical Realism ◽  
Project Managers ◽  
Content Type ◽  
Face To Face ◽  
Face Negotiation ◽  
Project Governance ◽  
Project Deliverables ◽  
Practical Implications

Purpose Despite the importance of accountability for the oversight of projects, few studies have directly examined accountability mechanisms at the project level. While the literature already provides descriptions of governance and mechanisms of accountability, the purpose of this paper is to examine how project managers view their accountability relationships within their organizational context. Design/methodology/approach The study is guided by critical realism as a philosophy of science. The authors interviewed 15 project managers from 12 organizations and analyzed the transcripts in the light of existing project management accountability literature. Findings The authors observe the practice of socializing accountability through face-to-face negotiation and symmetries of power due to interdependencies happen to some extent in management of projects. This suggests ambidexterity in accountability in project-based organizations. Therefore, the current models of project accountability and governance that are solely based on the agency theory are not sufficient to explain the accountability relationships in such organizations. Practical implications Accountability arrangements happen within a system for steering projects. Managers should be aware of how project managers view their accountability and how socializing practices of accountability can help the project’s management and the organization’s management interact in order to transform organizational systems by regulating issues of project concern and defining the process and direction of how project deliverables are produced, introduced, absorbed and used within the organization. Originality/value “Theory driven” interviews and analysis are used to confirm or refine conceptualization of accountability in management of projects. Most models of project governance are based on the agency theory or governability theory. The authors have demonstrated that socializing practices of accountability should be included in investigating project governance. The authors observe that project managers are often concerned with the interdependence with their principals and the socializing processes of accountability that arise from this interdependence.

Using critical realism in critical accounting research – a commentary by two ANTs

2019 ◽  
Vol 33 (3) ◽  
pp. 655-665 ◽  
Author(s):  
Jane Baxter ◽  
Wai Fong Chua
Keyword(s):  
Network Theory ◽  
Design Methodology ◽  
Critical Realism ◽  
Actor Network Theory ◽  
Actor Network ◽  
Content Type ◽  
Accounting Research ◽  
Methodological Choices ◽  
Critical Realist ◽  
The Social

PurposeThe purpose of this paper is to respond to Modell’s arguments regarding the relative usefulness of critical realist philosophy in relation to actor-network theory.Design/methodology/approachThe authors outline the challenges in applying critical realism to critical accounting. The authors then consider Modell’s criticisms of actor-network theory, providing a counterargument highlighting the methodological choices distinguishing actor-network theory from critical realism.FindingsThe authors argue that critical realism, whilst providing an interesting addition to the critical accounting research project, confronts challenges disentangling intransitive and transitive forms of knowledge. Actor-network theory is presented as a way of examining accounting practices as local associations, providing practical opportunities to study (the assembly of) “the social”.Research limitations/implicationsMethodological diversity is to be explored, acknowledging the ontological politics of our choices.Originality/valueThis paper is an original commentary contributing to critical accounting research.

scholarly journals Interplay between performance measurement and management, employee engagement and performance

2017 ◽  
Vol 37 (9) ◽  
pp. 1207-1228 ◽  
Author(s):  
Marisa Smith ◽  
Umit Sezer Bititci
Keyword(s):  
Performance Measurement ◽  
Performance Management ◽  
Employee Engagement ◽  
Longitudinal Research ◽  
Two Dimensions ◽  
Performance Measurement System ◽  
Future Research ◽  
Content Type ◽  
Performance Measurement Systems ◽  
And Performance

Purpose The purpose of this paper is to recognise the importance of the interplay between performance measurement, performance management, employee engagement and performance. However, the nature of this phenomenon is not well understood. Analysis of the literature reveals two dimensions of organisational control, technical and social, that are used to develop a conceptual framework for studying this phenomenon. Design/methodology/approach The authors conducted explorative action research involving pilot and control groups from two departments of a UK bank. Findings The authors show that an intervention on the social controls has led to changes in technical controls of the performance measurement system resulting in significant improvement in employee engagement and performance. Research limitations/implications The research was undertaken with two cases from a single organisation. Further fine-grained, longitudinal research is required to fully understand this phenomenon in a wider range of contexts. Practical implications The paper contributes to the theory on performance measures and gives guidance on how organisations might design their performance measurement systems to enhance employee engagement and performance. Originality/value The study makes three contributions. First, the authors introduce a new theoretical framework based the organisational control theory providing a basis for future research. Second, through nine propositions, the authors establish a causal relationship between performance measurement, performance management, employee engagement and performance. Third, the authors identify a gap in knowledge concerning the design of organisational controls in the context of the process that is being managed.

Monitoring and regulating corporate identities using the balanced scorecard

2009 ◽  
Vol 13 (2) ◽  
pp. 116-135 ◽  
Author(s):  
Jai Kim ◽  
Caroline Hatcher
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Identity Management ◽  
Corporate Identity ◽  
Management Control ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
And Performance

PurposeThe purpose of this paper is to provide a parallel review of the role and processes of monitoring and regulation of corporate identities, examining both the communication and the performance measurement literature.Design/methodology/approachTwo questions are posed: Is it possible to effectively monitor and regulate corporate identities as a management control process? and, What is the relationship between corporate identity and performance measurement?FindingsCorporate identity management is positioned as a strategically complex task embracing the shaping of a range of dimensions of organisational life. The performance measurement literature likewise now emphasises organisational ability to incorporate both financial and “soft” non‐financial performance measures. Consequently, the balanced scorecard has the potential to play multiple roles in monitoring and regulating the key dimensions of corporate identities. These shifts in direction in both fields suggest that performance measurement systems, as self‐producing and self‐referencing systems, have the potential to become both organic and powerful as organisational symbols and communication tools. Through this process of understanding and mobilising the interaction of both approaches to management, it may be possible to create a less obtrusive and more subtle way to control the nature of the organisation.Originality/valueThis paper attempts the theoretical and practical fusion of disciplinary knowledge around corporate identities and performance measurement systems, potentially making a significant contribution to understanding, shaping and managing organisational identities.

Time rationalities

2019 ◽  
Vol 32 (2) ◽  
pp. 456-482 ◽  
Author(s):  
Terhi Chakhovich
Keyword(s):  
Performance Measurement ◽  
Listed Company ◽  
Content Type ◽  
Measurement Systems ◽  
Performance Targets ◽  
The Past ◽  
Future Performance ◽  
Performance Measurement Systems ◽  
And Performance

Purpose The temporality of performance measurement systems has been claimed to affect actors’ time orientation, such as that of listed company managers. The purpose of this paper is to explore this view. Design/methodology/approach The study uses constructivist data gathered from executives in one listed and one non-listed company. Findings The study shows that the research on performance measurement is based on a linear-quantitative view on time that assumes that humans orient towards the future from one point, the present; this view excludes other time-related constructs, particularly the past, and highlights a choice between the short term and the long term, idealising the long term. It is shown that the performance measurement of non-listed company executives is constructed through past-based, present-based and future-based rationalities: executives acknowledge the past as a basis for present and future performance, present actions as shaping future performance and future plans and performance targets as bases for present actions. Listed company executives’ performance measurement is constructed predominantly through the present-based time rationality. Research limitations/implications “The orientation from the present” and the “short” and “long terms” could be enhanced with time rationalities. Practical implications The evaluation periods within performance measurement systems do not determine the time orientations of the actors subjected to those systems; time rationalities could be considered when designing such systems. Originality/value The paper provides a novel view on performance measurement and time.

A cultural approach of embedding KPIs into organisational practices

2015 ◽  
Vol 64 (7) ◽  
pp. 932-946 ◽  
Author(s):  
Zamzulaila Zakaria
Keyword(s):  
Performance Measurement ◽  
Cultural Change ◽  
Main Method ◽  
Content Type ◽  
Cultural Intervention ◽  
Cultural Approach ◽  
Ethnographic Studies ◽  
And Performance ◽  
Document Review

Purpose – The purpose of this paper is to discuss the ways in which organisations embedding key performance indicators (KPIs) as part of their organisational activities. Specifically this paper shows the role of cultural change programme in enabling the implementation of KPIs in the context of this study. Design/methodology/approach – The present study was conducted using ethnographic approach. Consistent with tradition in doing ethnographic studies, observation was the main method employed in this study. Additionally, this study employed interview and document review methods. Findings – This study concludes that the operation of KPIs in this organisation were made to work through a programme of cultural change. This finding suggests that accounting measurements such as KPIs can be embedded as part of organisational activities through cultural intervention. Practical implications – This study provides empirical evidence of the actions people do in making performance measurement works in organisations. Originality/value – This study adds to the limited number of literatures that link culture and performance measurement.

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