... (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...

... to investigate such a balancing act and conceptualize “key performance indicators” (KPIs) as a dramatic accounting discourse. Design/methodology/approach This paper uses a dramaturgical approach to cooperative performance accounting, and claims that KPIs are a simplification of a complex and shifting reality...