Purpose This study aims to explore the influence of field-level funding pressure and resource dependency on conflicting institutional logics in implementing a new performance measurement system (PMS) within a privatised social enterprise (SE) in a developing country. It answers the research question: how accounting-based key performance indicators (KPIs) were chosen within a privatised SE to maintain co-existence between two different institutional logics, the social and commercial logics, to gain legitimacy in the government funding scheme. Design/methodology/approach This study expands the application and contribution of the Besharov and Smith’s (2014) logics multiplicity framework to previous management accounting literature on PMS and institutional logics. It adds a new dimension to previous literature to theorise the cognitive dynamics of institutional logics at three distinct but interrelated institutional levels, namely, field, organisational and individual. Data come from an interpretive case study of an Egyptian SE, involved in implementing a social project (drinking water refining) in rural communities. Findings PMS acts as a political tool through which the privatised case company has gained societal acceptance and legitimacy in the government funding scheme. Its non-political KPIs have turned into political tools to meet the institutional demands of the funding scheme. This government involvement represents field-level institutional logics, which influenced the organisational-level interplay of commercial and social logics and then the individual-level choice of internal KPIs. This contributes to the fact that institutional logics and their interplay between these three levels are “in a state of flux” within SEs’ internal PMS. Originality/value This study deals with a real-life practical case that proves the prevalence of one institutional logic over another at both the organisational and individual levels may be occasioned by organisational field pressures and opportunities rather than by other intra-organisational conflicts as discussed in most previous literature on PMS and institutional logics.
PurposeThis study aims to explore the potential dynamics between performance measurement at the organisational level and emerging urban development projects at the macro-institutional field level of sustainability governance and accountability.Design/methodology/approachUsing a theoretical triangulation between three theories, namely contingency theory, institutional theory and social cognitive theory, this study investigates not only the macro-micro dynamics, but also the (recursive) micro-macro dynamics between performance measurement and urban development. Using an Egyptian public sector urban development organisation and its sustainable energy project as an empirical example, interviews, documents and observations were collected.FindingsThe dynamics emerged between field urban development projects and the (unintended) organisational implementation of the performance measurement system, the sustainability key performance indicators (KPIs) reporting system. Contributing to previous literature, these dynamics have been institutionalised through (three) interrelated levels: the (macro-field) urban development contingencies and pressures for sustainability KPIs reporting, the (organisational) institutionalisation of the urban development performance measurement system and then the (micro-organisational) cognitive role of sustainability KPIs reports in (re)making political urban development decisions.Research limitations/implicationsThis study faced some limitations that paved the way for future research axes. For political and security reasons, difficulties were encountered in conducting interviews with government actors in the sustainable energy project under study. Also, due to the practical separation of the environmental sustainability system from the sustainability KPIs reporting system in this case study, environmental sustainability is outside the scope.Practical implicationsSustainability reports may influence public sector decision-making processes in a specific urban development context. These KPIs reports may also increase public sector management opportunities for urban auditing, transparency, accountability and sustainability governance. These KPIs may also guide public sector management to lower prices in poor villages to increase smart energy consumption and improve community health.Social implicationsSustainability reports may increase decision-makers' understanding of consumer behaviours and societal changes. This may help in making appropriate political decisions to improve their welfare and regular smart energy consumption. Not only urban citizens, but this social advantage may also extend to urban development employees through employees' promotion, training and access to government-funded academic and professional scholarships.Originality/valueThis study is an attempt to develop current public sector performance measurement analyses in the emerging urban development field using a triadic analytical approach. This study also fed the literature with an extended case study that clarified the (multi-level) and (two-way) dynamics between performance measurement and urban development.
The role of strategic leadership is pivotal in determining a firm's direction and shaping its processes, competencies and performance. Strategic leadership also develops, deploys and reconfigures the firm's ambidextrous capabilities (such as innovativeness, competiveness and adaptability) that influence performance. Using responses from 315 UK small‐ and medium‐sized accountancy firms, this study empirically investigates the extent to which the direct influence of strategic leadership on performance is mediated by the firm's ambidextrous orientation. With a variance accounted for of 57.78%, the results show that ambidexterity has a partial mediating effect on the relationship between strategic leadership and the performance of accountancy firms. Also, our findings show that the perception of environmental dynamism does not influence the ambidextrous orientation of these accountancy firms. In addition, increased firm's age does not necessarily lead to decreased performance resulting from inertia.
Commitment is essential for employees to establish and maintain a long‐lasting employer–employee relationship, hence the call for more research to investigate its antecedents. The purpose of our study was to empirically investigate the relationship between performance appraisal and employee commitment. Analysis of survey data drawn from academics across the UK Higher Education Institutions found a positive relationship between performance appraisal and employee commitment, explained through the mediation of job satisfaction. The study is novel as it extends performance appraisal and employee commitment theorization by highlighting how job satisfaction mediates both constructs differently at intrinsic and extrinsic levels. Practically, our study provides insights that will support the development of performance appraisal systems that influence job satisfaction and commitment of academics.
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