This paper aims to analyse performance measurement ambiguities in hybrid universities. In accounting research, performance measurement of universities has been discussed in detail, and there is some research on impacts of hybridity in institutional systems. However, there is a particular need in accounting research for more sophisticated theorizations of the ambiguities associated with measuring performance in hybrid organizations. Moreover, there is a dearth of accounting-related interdisciplinary studies conceptualizing the hybridity of universities with important implications for measuring and reporting performance. This paper fills this research gap by providing more elaborate basis for conceptualizing performance measurement ambiguities through the lenses of hybrid universities.
The authors critically scrutinize the promise of performance measurement in hybrid universities and explore why it may result in new policy problems. Questions asked are as follows: How can we better understand those institutional mechanisms through which the promise of performance measurement may ultimately result in new forms of ambiguities and unexpected outcomes, and what are the specific characteristics of hybridity that make those mechanisms possible in universities?
The authors propose a conceptual model for studying universities in hybrid performance settings. The model provides a new inter-disciplinary approach for conceptualizing performance measurement ambiguities in universities when they are influenced by hybridity, hybrid arrangements and hybrid governance.
This paper provides more elaborate basis for understanding hybridity of universities, not only through reforms for combining business, government and collegial professional logics (e.g. corporatization, marketization) or through new hybrid mixes of professions but also as a more comprehensive, inter-disciplinary understanding of institutional structures, logics and practices at modern universities.
