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The practice of performance measurement : enriching the institutional perspective

Beattie, Claire

Description

This thesis presents a study of performance measurement in a university context, attempting to reconcile the macro focus of organisational performance measurement with the more micro perspective of individual performance assessment. In the public sector, administrative reforms have resulted in extended performance regimes aimed at improving accountability and providing performance data for assessment exercises and funding decisions. Many accounting researchers have highlighted the role of...[Show more]

dc.contributor.authorBeattie, Claire
dc.date.accessioned2018-11-22T00:04:34Z
dc.date.available2018-11-22T00:04:34Z
dc.date.copyright2011
dc.date.created2011
dc.identifier.otherb3005803
dc.identifier.urihttp://hdl.handle.net/1885/149970
dc.description.abstractThis thesis presents a study of performance measurement in a university context, attempting to reconcile the macro focus of organisational performance measurement with the more micro perspective of individual performance assessment. In the public sector, administrative reforms have resulted in extended performance regimes aimed at improving accountability and providing performance data for assessment exercises and funding decisions. Many accounting researchers have highlighted the role of performance measurement in securing organisational legitimacy for public sector organisations. Yet relatively little attention has been paid to how individuals practice performance measurement within institutional settings which are subject to coexisting internal and external performance regimes. The extant literature has recognised that one way organisations deal with conflicting demands for performance information is by adopting loosely coupled performance systems. In this context loose coupling has been seen as a proactive way of securing organisational legitimacy without compromising internal consistency. Extending previous work I suggest that loose coupling should be seen as an empirical question rather than an a priori construct. Individuals within organisations work to reconcile macro performance measurement regimes and micro performance review systems and these reconciliations undermine the logic of loose coupling. I deploy a case study of two higher education institutions in order to explore the relationship between micro and macro performance measurement as perceived by individuals within the institutional setting. Utilising institutional theory as the theoretical framework, the research approach is informed by hermeneutic analysis to capture both the macro and the micro focus of this work. My findings provide evidence that individuals assess patterns of couplings both between and within institutional systems and recognise any internal inconsistencies. These inconsistencies are implicated in reducing individuals' feelings of accountability and they also increase uncertainty in regards to their organisational role. The study makes important theoretical contributions which extend understanding of the reciprocal nature between agency and structure. The study also provides a methodological contribution by utilising hermeneutic analysis which highlights the role of individual experience in providing meaning to institutional structures.
dc.format.extentv, 212 leaves.
dc.language.isoen_AU
dc.rightsAuthor retains copyright
dc.subject.lccHD58.9.B43 2011
dc.subject.lcshPerformance Measurement
dc.subject.lcshOrganizational effectiveness
dc.subject.lcshEducation, Higher Administration
dc.subject.lcshUniversities and colleges Evaluation
dc.titleThe practice of performance measurement : enriching the institutional perspective
dc.typeThesis (PhD)
local.description.notesThesis (Ph.D.)--Australian National University
local.type.statusAccepted Version
local.contributor.affiliationAustralian National University
local.identifier.doi10.25911/5d61214520276
dc.date.updated2018-11-20T03:34:16Z
dcterms.accessRightsOpen Access
local.mintdoimint
CollectionsOpen Access Theses

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