The expressive role of performance measurement systems: A field study of a mental health development project

Abstract

role of performance measurement systems: a field study of a mental health development project.Accounting, Organizations and Society, forthcoming. AbstractThe management control systems (MCS) literature has long recognized the importance of values and beliefs (e.g., Ouchi, 1979;Simons, 1995). However, in this literature, values and beliefs are typically presented in the context of mission statements or company slogans that can play little substantive role in shaping actions and behaviours. In this paper we focus on how MCS can play a more active role in values expression, and examine the potential for performance measurement systems (PMS) to be used within organizations to express the values and beliefs of organizational members. This use of PMS, which we term its expressive role, is important as pluralistic and expressive forms of organizing are becoming more prevalent. Furthermore, prior research indicates that enabling the expression of values and beliefs by organizational members can generate energy and commitment that are important to the achievement of organizational objectives. In a field study of a mental health development project in a non-government organization, we examine the design and operational characteristics that are important for the expressive role of PMS. We also examine the interplay between the expressive role and the instrumental role of PMS and identify circumstances in which these roles can clash and/or be complementary.2

Crafting Compromises in a Strategising Process: A Case Study of an International Development Organisation

“…This process also highlights how a tolerance for ambiguity and disagreement appears essential for the success of strategic planning efforts in NGOs (Myers and Sacks, 2003;Harris et al, 2009). A focus on compromise as a positive force in organisations is consistent with recent research emphasising the way in which actors can cooperate despite potentially divergent values and the potential for tensions that arise during compromise to be productive (Denis et al, 2007;Chenhall et al, 2013). The study also contributes to research on the use of business practices by NGOs, reinforcing the argument that practices like strategic planning require sensitivity to the motivations and values of actors in NGOs (Jegers and Lapsley, 2003;Lewis, 2007).…”

“…As such, taking the options put forward by different actors and recombining them into a consensus position helps to create acceptable and legitimate plans. As diverse and often conflicting perspectives typically characterise NGOs, the study explores how crafting compromises can help actors to cooperate and how the process of making mutual adjustments can be productive (Denis et al, 2007;Chenhall et al, 2013). This is important in helping NGOs to develop credible and realistic strategic plans that chart an appropriate course between the extremes of inflationary consensus and lowest common denominator positions that can characterise strategising in pluralistic contexts (Denis et al, 2007).…”

“…The 18‐year‐old high school graduate had been replaced by a (typically) 30‐year old‐plus experienced professional. Each year approximately 1,500 volunteers are recruited and take up placements in one of the over forty countries in which VSO operates programmes, mainly in South and South‐east Asia, and sub‐Saharan and West Africa (see Chenhall et al., , , for further details on VSO). In 2004 VSO signalled that it would adopt a more ‘programmatic’ approach to its work, releasing a new strategic plan ‘Focus for Change.’ This plan moved away from the long‐standing model of work centered around volunteering to one focusing VSO's efforts on ‘achieving specific development priorities within the framework of six development goals’ (VSO, 2004)…”

“…The 18-year-old high school graduate had been replaced by a (typically) 30-year old-plus experienced professional. Each year approximately 1,500 volunteers are recruited and take up placements in one of the over forty countries in which VSO operates programmes, mainly in South and South-east Asia, and sub-Saharan and West Africa (see Chenhall et al, 2013Chenhall et al, , 2017, for further details on VSO). In 2004 VSO signalled that it would adopt a more 'programmatic' approach to its work, releasing a new strategic plan 'Focus for Change.'…”

Realising the richness of psychology theory in contingency-based management accounting research

“…This suggests management accounting practices could provide a vehicle through which the existing emotions and feelings of those participating in those practices could be expressed. This potential role resonates with recent research highlighting the expressive character of performance measurement systems and how they can play a role in the display of values, beliefs and emotions in organisations (Chenhall, Hall and Smith, 2015). …”