No abstract

No abstract

No abstract

This article investigates the role of the state auditor in Alberta. An analysis of the Office of the Auditor General of Alberta's annual reports shows that the role of the Office has significantly changed to promote and encourage the implementation in the public sector of a particular type of accountability informed by new public management. The authors argue that the Office has increased its power to influence politicians and public servants about the merits of its specific understanding of what accountability should be. However, as the Office becomes more powerful, it also becomes more vulnerable to complaints about a lack of independence from the executive. Indeed, the Office is now so closely associated with new public management that we believe that it is difficult for the Office to sustain the claim that it is able to provide independent assessments of public-sector administration.

The focus of this paper is to examine the responses to institutional isomorphism in one area of the public sector — universities. As an example, one particular organizational practice is examined — performance appraisal — and its implications for one group of professionals — academics. In doing so, some of the sources of variation in responses to institutional pressures are illustrated and the strategies of resistance actors engage in to resist such pressures. It is suggested that the concept of institutional logic is an important element in influencing responses to isomorphism, providing a repertoire of beliefs with which to contest concepts of legitimacy.