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Institutional logic and scholars' reactions to performance measurement in universities
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Turku School of Economics, Finland.ORCID iD: 0000-0001-8305-6699
Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship. Turku School of Economics, Finland.ORCID iD: 0000-0002-4923-6706
Nord University, Norway;Kristianstad University, Sweden.
Turku School of Economics, Finland.
2021 (English)In: Accounting, Auditing & Accountability Journal, ISSN 0951-3574, Vol. 34, no 9, p. 104-130Article in journal (Refereed) Published
Sustainable development
SDG 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels
Abstract [en]

Purpose

Employing institutional logic and institutional work as its theoretical framework, this study analyzes scholars' reactions to performance measurement systems in academia.

Design/methodology/approach

Large datasets were collected over time, combining both quantitative and qualitative elements. The data were gathered from a two-wave survey in 2010 (966 respondents) and 2015 (672 respondents), conducted among scholars performing teaching- and research-oriented tasks in three Finnish universities.

Findings

The analysis showed statistically significant changes over time in the ways that the respondents were positioned in three major groups influenced by different institutional logics. This study contributes to the international debate on institutional change in universities by showing that in Finnish universities, emerging business logics and existing professional logics can co-exist and be blended among a growing group of academics. The analysis of qualitative open-ended answers suggests that performance measurement systems have led to changes in institutional logic, which have influenced the scholars participating in institutional work at the microlevel in academia.

Social implications

While most scholars remain critical of performance measurement systems in universities, the fact that many academics are adapting to performance measurement systems highlights significant changes that are generally occurring in academia.

Originality/value

While most extant studies have focused on field- and organizational-level analyses, this study focuses on understanding how the adoption of performance measurement systems affects institutional logic and institutional work at the microlevel. Moreover, the study's cross-sectional research setting increases society's understanding of institutional evolution in academia.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2021. Vol. 34, no 9, p. 104-130
Keywords [en]
Institutional logics, Institutional work, Performance measurement, Universities, Hybridity, Academic work
National Category
Public Administration Studies
Research subject
Economy
Identifiers
URN: urn:nbn:se:lnu:diva-103536DOI: 10.1108/AAAJ-03-2018-3400ISI: 000649275000001Scopus ID: 2-s2.0-85106271213Local ID: 2021OAI: oai:DiVA.org:lnu-103536DiVA, id: diva2:1556678
Available from: 2021-05-24 Created: 2021-05-24 Last updated: 2025-02-21Bibliographically approved

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Kallio, Kirsi-MariKallio, Tomi J.

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