...Chaturika Priyadarshani Seneviratne; Zahirul Hoque Purpose This study aims to explore the role of individuals’ habitus in an organization’s performance measurement practices. Habitus refers to how individuals with a particular background perceive and react to the social world. Design...

...Tomi J. Kallio; Kirsi-Mari Kallio; Annika Blomberg Purpose This purpose of this study is to understand how the spread of audit culture and the related public sector reforms have affected Finnish universities’ organization principles, performance measurement (PM) criteria and ultimately...

... settings of “hybrid” universities when the apparent class division between academics and managers is bridged. Academia Accountability Audit culture Calculative practices Hybridity Multi-disciplinary approach Performance measurement Field (2015) studied how academics perceive...

...Jarmo Vakkuri; Jan-Erik Johanson Purpose 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...

...Toni Mättö; Jenna Anttonen; Marko Järvenpää; Antti Rautiainen Purpose This study investigates the difficulties involved in translating stakeholder expectations into action and maintaining legitimacy through the use of a performance measurement system (PMS) created in a Finnish regional development...

... innovativeness and performance measurement are managed through the development of creative boundaries (“guide rails”), within which innovative solutions must be developed. Practical implications The findings support the assertion that the use of performance metrics (i.e. accounting practices) can support...

...Carolyn Cordery and Rowena Sinclair; Carolyn Cordery; Rowena Sinclair Purpose – The purpose of this paper is to set the scene for this special issue by synthesising the vast array of literature on performance measurement to examine what constitutes performance measurement, and why it is important...

...Zahirul Hoque; Maybelle Chia Purpose The purpose of this article is to explore how the strategic change following a corporate takeover impacted the nature and extent of use of the firm's management control systems (MCS), in particular its performance measurement system (PMS). Design/methodology...

...Jan Noeverman; Bas A.S. Koene; Roger Williams This paper focuses on the need to revise the conceptualisation and measurement of evaluative style in future Reliance on Accounting Performance Measures (RAPM) research. Based on a review of the existing literature, we identify a number of issues...