An institutional perspective on performance measurement and management in the ‘new public sector’

Brignall, Stan; Modell, Sven

doi:10.1006/mare.2000.0136

Cited by 648 publications

(733 citation statements)

References 82 publications

Supporting

Mentioning

661

Contrasting

Unclassified

Order By: Relevance

“…(Hansen and Schaltegger 2016, p. 209) While some organisations implement SBSC architectures with the instrumental goal of furthering strategic sustainability goals, others are only seeking external legitimacy and may have no intention of changing internal practices. By developing an institutional perspective on multidimensional performance management systems, Brignall and Modell (2000) find that when stakeholder groups exert considerable pressure on organisations, they tend to decouple individual performance measures, performance dimensions, or hierarchical levels and thereby ''maintain the myth that it is possible to simultaneously comply with several conflicting interests'' (p. 299). We have followed this insight and conclude that organisations may also adopt different SBSC architectures to comply with pressure from external stakeholder groups, while maintaining internal flexibility through decoupling (Hansen and Schaltegger 2016, p. 213;see also: Schaltegger and Hörisch 2015).…”

Section: Outside-in Vs Inside-outmentioning

confidence: 99%

“…Rising awareness about the limitations of measuring organisational success only with financial metrics has spurred interest in multidimensional performance measurement and management systems such as the balanced scorecard (BSC) (Maltz et al 2003;Brignall and Modell 2000;Searcy 2012). Moreover, the increasing strategic importance of environmental, social, and ethical aspects and related performance metrics have inspired debates about extensions and alterations to the BSC, sometimes referred to as the Sustainability Balanced Scorecard (SBSC) (Figge et al 2002).…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Sustainability Balanced Scorecards and their Architectures: Irrelevant or Misunderstood?

Hansen

Schaltegger

2017

J Bus Ethics

View full text Add to dashboard Cite

In a recent systematic review of the Sustainability Balanced Scorecard (SBSC) literature in this journal, we developed a typology of architectures as a basis for the process of SBSC design, implementation, use, and evolution. This paper addresses a comment by designed to stimulate further research. We argue that the existing literature demonstrates that the SBSC management tool can play an important role in corporate sustainability. The SBSC architectures-as representations of goals and priorities-form an integral and iterative part of the corporate sustainability strategy-making process and therefore cannot be isolated from it. However, the concept as such should not be overloaded (e.g. as a tool for radical change). In this paper, we first reflect on the potentials and constraints of the SBSC in relation to (1) radical or transformational change and (2) measuring performance outcomes on the level of humanearth systems. Second, we discuss the importance of SBSC architecture concerning (1) how it enables the integration of sustainability into business organisations; (2) how both strictly hierarchical cause-and-effect chains and less hierarchical designs can allow companies to seek inclusive profits; and (3) the contingency-based use of generic architectures (i.e. using the sustainability strategy and value system to determine a fitting architecture) in contrast to its use as a diagnostic tool (i.e. the architecture revealing the sustainability strategy and value system).

show abstract

Section: Outside-in Vs Inside-outmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Sustainability Balanced Scorecards and their Architectures: Irrelevant or Misunderstood?

Hansen

Schaltegger

2017

J Bus Ethics

View full text Add to dashboard Cite

show abstract

“…As reformas administrativas podem ser apontadas como fator de incentivo às mudanças do setor contábil (Brignall & Modell, 2000;Chan, 2003;Hood, 1995;Humphrey, Miller, & Scapens, 1993;Lapsley & Pallot, 2000;Potter, 2002). Conhecer as reformas administrativas do setor público brasileiro, ocorridas sob a influência do movimento de New Public Management (NPM), ajudará a compreender as bases existentes para a modernização de sua contabilidade.…”

Section: Movimentos De Reforma Pública No Brasilunclassified

Demonstração De Resultado Econômico: Percepção Do Comando Da Aeronáutica Do Brasil

Gomes

Júnior²

2014

Rev. adm. empres.

View full text Add to dashboard Cite

RESUMONo ano de 2010, uma alteração no quadro normativo brasileiro introduziu a Demonstração do Resultado Econômico (DRE) para o setor público, que busca comparar custos internos de produção com valores de mercado, segundo o conceito de custo de oportunidade. Este estudo procura analisar as possíveis respostas estratégicas dos gestores , buscando perceber se a cultura contábil existente no País permite a aceitação do novo instrumento. Por meio das percepções dos agentes públicos do Comando da Aeronáutica (Comaer), no Brasil, conclui-se que a resposta estratégica dos entrevistados tende para a atitude de aceitação da nova rotina, demonstrando traços de menor conservadorismo e maior interesse pela evidenciação de resultados.PALAVRAS-CHAVE | Aeronáutica, contabilidade pública, custo de oportunidade, resultado econômi-co, subsistência. [Economic Income Statement] ABSTRACT In 2010, a change in the Brazilian accounting regulatory framework introduced the Demonstração do Resultado Econômico (DRE)

show abstract

“…Institutional studies have emphasised, amongst other things, identifying and explaining the sources of isomorphic pressures on the adoption of accounting and control systems (Alam, 1997;Granlund & Lukka, 1998;Brignall & Modell, 2000;Carpenter & Feroz, 2001;Granlund, 2001;Hussain & Hoque, 2002), the interplay between institutional and technical environments (Hoque & Hopper, 1994Modell, 2002;Hoque, Arends & Alexander, 2004) and the power of actors to respond to institutional pressures (Covaleski & Dirsmith, 1988b;Beckert, 1999;Collier, 2001;Seo & Creed, 2002;Modell, 2002).…”

Section: Bhimani Uses An Historical Enquiry Technique To View the Accmentioning

confidence: 99%

“…Accounting practice is seen as being an integral part of organizational culture and the wider social and institutional context in which it functions (Hopwood, 1983(Hopwood, , 1999; Alam, 1997;Hoque & Hopper, 1997;Hoque & Alam, 1999;Euske & Riccaboni, 1999;Brignall & Modell, 2000;Perera, McKinnon & Harrison, 2003;Hussain & Hoque, 2002). The accounting literature has recognized the importance of culture and politics.…”

Section: Introductionmentioning

confidence: 99%

Context and change in management accounting and control systems: a case study of Telecom Fiji Limited

Sharma¹

2010

J Acc & Organizational Change

View full text Add to dashboard Cite

An institutional perspective on performance measurement and management in the ‘new public sector’

Cited by 648 publications

References 82 publications

Sustainability Balanced Scorecards and their Architectures: Irrelevant or Misunderstood?

Sustainability Balanced Scorecards and their Architectures: Irrelevant or Misunderstood?

Demonstração De Resultado Econômico: Percepção Do Comando Da Aeronáutica Do Brasil

Context and change in management accounting and control systems: a case study of Telecom Fiji Limited

Contact Info

Product

Resources

About