Budgeting in institutional complexity: The case of performing arts organizations

Amans, Pascale; Mazars-Chapelon, Agnès; Villesèque-Dubus, Fabienne

doi:10.1016/j.mar.2015.03.001

Cited by 90 publications

(149 citation statements)

References 52 publications

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“…Our findings extend current perspectives of PM by illuminating the meanings stakeholders attach to PM practices and provide insight into managing not-for-profit operations by identifying how PM and institutional logics interact to create either positive or negative responses (Amans et al, 2015;Moxham, 2014). This research makes three main contributions to theory.…”

Section: Discussionsupporting

confidence: 53%

“…From this perspective, organizations must respond appropriately to the pressures exerted (or the opportunities offered) by the multiple institutional logics in their field, in order to maintain legitimacy in the eyes of stakeholders (Besharov and Smith, 2014). Therefore, NFPs must find a way to balance competing rationales to properly respond to stakeholders' needs, and attain goals associated to each logic (Amans et al, 2015).…”

mentioning

confidence: 99%

“…If we consider the existence of different logics, aligning 5 stakeholder behaviors with organizational strategy would require PM to reflect and integrate such logics and associated performance goals. However, while PM has been proposed as a mechanism for organizations to deal with multiple institutional pressures (Amans et al, 2015), we are not aware of any study that has yet investigated whether and how PM interacts with different institutional logics to affect behaviors.…”

mentioning

confidence: 99%

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How performance measurement influences stakeholders in not-for-profit organizations

Beer

Micheli

2017

IJOPM

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Purpose: This paper examines the influences of performance measurement (PM) on not-forprofit organizations' stakeholders by studying how PM practices interact with understandings of legitimate performance goals. This study invokes institutional logics theory to explain interactions between PM and stakeholders.Design/methodology/approach: An in-depth case study is conducted in a large not-for-profit organization in the United Kingdom. Managers, employees, and external partners are interviewed and observed, and performance-related documents analyzed.Findings: Both stakeholders and PM practices are found to have dominant institutional logics that portray certain goals as legitimate. PM practices can reinforce, reconcile or inhibit stakeholders' understandings and propensity to act towards goals, depending on the extent to which practices share the dominant logic of the stakeholders they interact with. Research implications/limitations:A theoretical framework is proposed for how PM practices firstly interact with stakeholders at a cognitive level and secondly influence action. This research is based on a single case study, which limits generalizability of findings; however, results may be transferable to other environments where PM is aimed at balancing competing stakeholder objectives and organizational priorities.

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Section: Discussionsupporting

confidence: 53%

mentioning

confidence: 99%

mentioning

confidence: 99%

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How performance measurement influences stakeholders in not-for-profit organizations

Beer

Micheli

2017

IJOPM

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“…A tension is occured because the organisation has two important opposed objectives which are escalating original artistic value in producing cultural arts, on the other hand, it has to promote eficiency to manage its fund. As the theathers are funded by the government, the study finds that the budget also as a media to fulfill the government interest [3].…”

Section: Literature Reviewmentioning

confidence: 98%

“…A study of French theathers shows that the teathers that are subsidied by the French government experienced a tension when preparing the budget [3]. A tension is occured because the organisation has two important opposed objectives which are escalating original artistic value in producing cultural arts, on the other hand, it has to promote eficiency to manage its fund.…”

Section: Literature Reviewmentioning

confidence: 99%

The institutional logics of local government budget in Indonesia

Palupi

Febiandra

2017

SHS Web Conf.

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Abstract. This study asks how and why a local government settings budget. It aims to deliver an understanding on how a government entity perceives that budget is important element to manage public expenditures. It uses the S local government in Indonesia as a case study. This study applies Institutional Logics Theory as a theoretical framework in order to analyze data. Data is collected by interviewing seven key persons who directly involves in budgeting process. This research shows that the budgeting process includes determining the purposes of annual budget, setting up planned programs and actvities, determining the amount of revenue that will be collected, allocating resources to expenditures and setting up standar pricing. Some important points in the budgeting process are identified. Those are considering political aspect to determine local tax rate, focusing on competition with other local governments, fulfilling the political promise of local government leader to the constituents, involving community to determine planned program and activities, and allocating resources based on community basic needs. This study concludes that those points develop the institutional logics of politic and managerial in budget setting process.

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