Multiple institutional logics and their impact on accounting in higher education

Accounting Auditing & Accountability Journal, Journal Year: 2019, Volume and Issue: 32(3), P. 782 - 810

Published: April 11, 2019

Purpose The purpose of this paper is to explore how an Higher Education Institution’s (HEI) choice undergoing a voluntary reorganisation, motivated by its own interest increasing autonomy, whilst also having satisfy the government in order maintain level public funding, impacts on HEI’s accounting. Design/methodology/approach draws institutional logics perspective present single case study German HEI that chose be reorganised from into foundation university. Data were obtained using multiple data collection methods. Findings findings suggest organisational characteristics, which act as filters for logics, play important role HEIs’ ability increase not only their de jure , but facto autonomy through self-motivated, rather than imposed, reform processes. Research limitations/implications based country-specific context, limiting empirical generalisability findings. Originality/value Germany one main nations exporting higher education, economy has been recognised stability and development over last decades. Nevertheless, struggles transition become knowledge-based economy. Yet, research so far tended neglect educational reforms Continental European countries, such Germany. By addressing gap literature, among first processes shape accounting HEIs.

Language: Английский

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Institutional Hybridity in Public Sector Reform: Replacement, Blending, or Layering of Administrative Paradigms

Research in the sociology of organizations, Journal Year: 2016, Volume and Issue: unknown, P. 69 - 99

Published: Dec. 16, 2016

Despite an abundance of studies on hybridization and hybrid forms organizing, scholarly work has failed to distinguish consistently between specific types hybridity. As a consequence, the analytical category become blurred lacks conceptual clarity. Our paper discusses hybridity as simultaneous appearance institutional logics in organizational contexts, differentiates parallel co-existence from transitional combinations (eventually leading replacement logic) more robust form layering blending. While blending refers "amalgamate" with original components that are no longer discernible, notion conceptualizes way various elements, or clusters thereof, added top of, alongside, each other, similar sediment layers geology. We illustrate substantiate such differentiation empirical study dynamics public sector reform. In detail, we examine parliamentary discourse around two major reforms Austrian Federal Budget Law 1986 2007/2009 order trace administrative (reform) paradigms. Each three identified paradigms manifests field-level logic implications for state its administration: bureaucracy Weberian-style Public Administration, market-capitalism New Management, democracy Governance. find indication combination logics, but combinations. explore how new ideas fundamentally build – made resonant central bureaucratic suggests rather than The findings presented our have literature analysis

Language: Английский

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Value creation and destruction involving multiple public service organizations: a focus on frontline employees

Public Management Review, Journal Year: 2023, Volume and Issue: unknown, P. 1 - 22

Published: April 27, 2023

Using six focus groups with frontline employees within the Swedish sick-leave service, this article explores co-creation/destruction of value. The both adheres to and questions public service logic by utilizing an empirical case in which staff represents not one, but multiple, organizations. Moreover, as value creation/destruction is restricted one beneficiary, several beneficiaries can be tied single research builds upon notion distinguishes between four levels creation/destruction.

Language: Английский

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The ‘service turn’ in a new public management context: a street-level bureaucrat perspective

Public Management Review, Journal Year: 2023, Volume and Issue: 26(7), P. 2014 - 2038

Published: Aug. 2, 2023

It is increasingly argued that public management should build on a service logic instead of the prevailing manufacturing New Public Management (NPM). Drawing from three cases in Swedish healthcare, key features such as value creation, co-production, and collaboration are prominent formal documents everyday talk. However, 67 interviews this study reveal ideal practically unreachable context impregnated by NPM. Instead, we suggest street-level bureaucrats often need to address expectations (public values, relationship-building, etc.) using an NPM (measurements, control, etc.).

Language: Английский

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A platform-based approach to ambidexterity for innovation: An empirical investigation in the public sector

International Journal of Information Management, Journal Year: 2022, Volume and Issue: 68, P. 102570 - 102570

Published: Aug. 29, 2022

Language: Английский

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Metodeveilederen i Nav

Tidsskrift for velferdsforskning, Journal Year: 2025, Volume and Issue: 27(4), P. 1 - 16

Published: Jan. 21, 2025

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Institutional logics and soft budget constraints: a study of financial management practices at a public university faculty

Journal of Public Budgeting Accounting & Financial Management, Journal Year: 2025, Volume and Issue: 37(6), P. 129 - 155

Published: April 17, 2025

Purpose This study explores why soft budget constraint (SBC) practices emerged and flourished within a Norwegian public university faculty, what drove sustained these their impact on financial discipline, resource allocation efficiency. Design/methodology/approach Theories institutional logic SBC theory underpin the paper’s analysis. An explorative research design document analysis methods were employed, analyzing three unrelated professional departments one faculty. Findings rooted in dysfunctional department structure centralized, non-transparent management. Competing – academic, bureaucratic business practices. Academic prioritized over economic efficiency, while centralized decisions, shielding from accountability. Business logic, though present, was secondary, limiting its monetary discipline. Research limitations/implications While has traditionally been applied to state-owned enterprises, application academic institutions suggests that concept broader relevance across various organizational types. extension enriches by demonstrating how SBCs manifest non-corporate entities, thus expanding our understanding of discipline efficiency diverse settings. The addresses interdisciplinary collaboration highlighting lack synergies between academically with distinct operational models. It fostering is crucial for optimizing both educational outcomes. theoretical implications structure, offering foundation further exploration universities can be restructured promote departments. Practical contributes literature management exposing misalignments activity levels, such as student enrollment allocations. underscores importance aligning resources goals, critical perspective need more effective planning processes higher education. findings suggest sustainability depends governance structures support transparent, accountable goal-oriented Social illustrates driven influence practices, faculty motivation productivity, induce interdepartmental conflicts. ties into behavior theories revealing intricate relationships incentives, employee performance outcomes, particularly public-sector institutions. Originality/value Unlike previous studies emphasizing external factors, this focuses internal cultural dynamics, unique persist

Language: Английский

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Maintaining Collective Legitimacy During Crisis: A Case of Social Enterprise Intermediaries in Scotland

Public Administration, Journal Year: 2025, Volume and Issue: unknown

Published: April 24, 2025

ABSTRACT Existing research offers little insight into how governance networks can maintain their legitimacy during institutional disruption. Through an in‐depth case study of a network third sector organizations in Scotland that worked to deliver government funds and support the COVID‐19 pandemic social enterprises charities, this paper sheds light on topic. Our analysis highlights importance work retain structure by affirming mission focus rules collaboration, promoting aligning with external stakeholders, building breaking relationships. We propose conceptual model illustrating these efforts interact dynamically, demonstrating successful management crises relies collective ability adapt evolving pressures. These insights contribute extant maintenance.

Language: Английский

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Resisting or Facilitating Change? How Street-Level Managers’Situational WorkContributes to the Implementation of Public Reforms

Journal of Public Administration Research and Theory, Journal Year: 2022, Volume and Issue: 32(4), P. 736 - 749

Published: Jan. 24, 2022

Abstract Managers of street-level organizations play an important role in the successful implementation public reforms. A prevailing view within administration literature is that this work involves adaptation between reforms and local contexts, where divergence viewed as a form resistance to change. The article challenges prevalent reform-centric by introducing situation-centric perspective coining concept situational significant managerial during implementation. Situational encompasses actions ensure functional well-ordered service delivery accomodating everyday contingencies, including reform objectives, but also interests expectations workers, clients, partners. work, then, broadens recognized scope activities contribute implementation, reconceptualizing from design constructive rather than draws on extensive multi-wave study major organizational Norway, based observations meetings well qualitative interviews managers, union representatives, frontline collaborating partners six welfare offices at three points time (altogether 23 observation sessions 173 interviews).

Language: Английский

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Ignoring by complying: How public officials handle hybridity to pursue the goals of new public governance

Public Administration, Journal Year: 2024, Volume and Issue: unknown

Published: Jan. 13, 2024

Abstract The article draws on insights from the literature street‐level bureaucracy to analyze how public officials experience and deal with challenges arising hybrid governance. Empirically, we focus managerial staff front‐line workers employed in Danish employment service delivery organizations, respectively. We develop term “ignoring by complying” describe informants pursue ideals associated new governance (NPG) settings dominated more than one logic. They comply minimum standards logics of administration (PA) management (NPM) order ignore such most time. thereby contributes growing bodies cross‐pressures bureaucracies, particularly putting recent research touch

Language: Английский

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