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How managers, academics and students use performance information under conditions of conflicting institutional logics and ambiguity: A case study of a Swedish university
Kristianstad University, School of Health and Society.
2017 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

A “new public sector” arose during 1980-1990s because of the pressure to utilize public funds more efficiently. The change is commonly known as New Public Management (NPM) and initiated a change towards private sector accounting technology, logics and a series of other management tools. The aim is increased transparency, accountability and performance. The universities are not exempt from the change. The measuring of performance and the use of performance information are ambiguous as universities have an intertwined net of actors with separate interests to accommodate. The actors subscribe to different institutional logics to further complicate the matter. The study explores how managers, academics and students use performance information under conditions of conflicting institutional logics and ambiguity.

The empirics were collected via 12 interviews at Kristianstad University. The respondents included four managers, four academics and four students. The results indicate that performance measurements are used as an indication of performance rather than actual performance. Moreover, the managers subscribe to managerial logic, the academics subscribe to managerial- and academic logic and the students subscribe to service logic. There were only a few signs of ambiguity in the performance measuring and use of performance information. In short, the managers use performance information to evaluate course performance and to allocate resources. The academics use performance information as a means of improving individual and organizational performance. The students use performance information to improve course-quality, prepare for courses and to gauge where they can receive the best educational service possible.

Place, publisher, year, edition, pages
2017. , 75 p.
Keyword [en]
Public sector, management control systems, university sector, higher education, performance information, institutional logic, ambiguity, decision-making
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-16919OAI: oai:DiVA.org:hkr-16919DiVA: diva2:1112048
Subject / course
Accounting and auditing
Educational program
Degree of Bachelor of Science in Business and Economics
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2017-06-22 Created: 2017-06-19 Last updated: 2017-06-22Bibliographically approved

Open Access in DiVA

fulltext(913 kB)32 downloads
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File name FULLTEXT01.pdfFile size 913 kBChecksum SHA-512
191686e562e3f79682d5141f215e68d73c6ab3513ca75f659ee5f9c5179f462dd8df3bb731bbb5aa6dbead04493771f4d6cbea00cd6f68cc9ece6fd0ccf3322c
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf