Conflicting interests but filtered key targets: Stakeholder and resource-dependency analyses at a University of Applied Sciences

Länsiluoto, Aapo; Järvenpää, Marko; Krumwiede, Kip R.

doi:10.1016/j.mar.2013.02.001

Cited by 22 publications

(28 citation statements)

References 36 publications

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“…An important aspect in this study is the fluctuating nature of legitimacy in relation to the PMS's lifecycle. While stakeholder expectations have been studied at a static point of time (Länsiluoto et al, 2013), this study took a longitudinal view. That view reveals that during its lifespan, the PMS was subject to changes resulting from being exposed to different influences including those of stakeholder expectations amidst continuously changing environments, strategies, organizational arrangements, and new emerging solutions.…”

Section: Discussionmentioning

confidence: 99%

Legitimacy and relevance of a performance measurement system in a Finnish public-sector case

Mättö

Anttonen

Järvenpää

et al. 2019

QRAM

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2020). Legitimacy and relevance of a performance measurement system in a Finnish public-sector case. Abstract PurposeWe investigate 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 company (RDC). This longitudinal case study illustrates the fluctuating and socially constructed nature of legitimacy in the public sector. Design/methodology/approachThis qualitative case study longitudinally analyzes the various developments occurring during and after the development of a PMS system for the case organization. Empirical data include interviews, workshops, observation, and other materials relating to the case organization. FindingsThe initial interest in operational improvement changed to legitimation-seeking behavior by the case organization when the measures created were modified to accord with the changed preferences of the key stakeholders. However, the pursuit of legitimacy for the RDC was made difficult by the outcome oriented, changing, and contradictory nature of stakeholders' demands. Our findings reveal a continuous mismatch between organizational activities and the board's expectations, leading to the eventual closure of the organization. Practical implicationsThe findings help to analyze the legitimacy and relevance of PMSs in public-sector projects. The study highlights the practical importance of analyzing the different legitimacy priorities of various stakeholder groups, such as politicians and entrepreneurs. Originality/valueThe study analyzes fluctuating nature of legitimacy longitudinally in the public-sector context from the stakeholder perspective. This study analyses a situation where the stakeholders' evaluations of the legitimacy of the organization, and the PMS developed, change over time, complicating the accounting for stakeholders.

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Section: Discussionmentioning

confidence: 99%

Legitimacy and relevance of a performance measurement system in a Finnish public-sector case

Mättö

Anttonen

Järvenpää

et al. 2019

QRAM

Self Cite

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“…In this sense, it can be argued that contextual factors play a critical role in the formation of the interests and benefits of universities' managers, top scholars and academic middle managers. Lansiluoto, Jarvenpaa and Krumwiede (2013) conducted a case study based on stakeholder and resource-dependency theories to explore the impact of stakeholders on the design of PE in a Finnish University. They argue that stakeholders whose resources are the most critical have the most power (Lansiluoto, Jarvenpaa and Krumwiede 2013).…”

Section: Discussionmentioning

confidence: 99%

“…Lansiluoto, Jarvenpaa and Krumwiede (2013) conducted a case study based on stakeholder and resource-dependency theories to explore the impact of stakeholders on the design of PE in a Finnish University. They argue that stakeholders whose resources are the most critical have the most power (Lansiluoto, Jarvenpaa and Krumwiede 2013). Our results are also suggestive of stakeholder power dynamics inherent in the process and outcomes of PE for managers in Chinese public universities, something alluded to by Zheng and Xu (2015) in their account of Chinese manager-academics.…”

Section: Discussionmentioning

confidence: 99%

Scholars, strategists or stakeholders? Competing rationalities and impact of performance evaluation for academic managers in Chinese universities

Wang

Morley

Cooke

et al. 2017

Asia Pac J Human Res

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The education sector is an important pillar of a nation's economic and social development. Yet, limited research has been conducted on the performance management of those in managerial positions in the Chinese higher education sector context. Given the Chinese government's recent espoused ambition, and resource commitment, to build world-class universities and world-class disciplines, this is a significant gap. Drawing on data collected from 18 semi-structured interviews and 693 survey responses, we examine the relationship between the extent to which performance evaluation is used for monitoring and decision-making purposes, and role conflict, organizational citizenship behavior and performance. Our study contributes to existing knowledge on the performance management system in the Chinese higher education sector by revealing its unique characteristics underpinned by competing rationalities and demands on academic leaders. It highlights the need for improvement in human resource management if China is serious in building first-class universities.

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“…The exemplary quotations presented in this paper were then translated into English. Similar to other management accounting studies that have also conducted all interviews in their native language and not in English (e.g., Brandau et al, 2013;Länsiluoto et al, 2013), first, all quotations were translated into English as accurately as possible by the authors of this paper (who are highly familiar with the topic). In the second step, a professional English editor checked and edited the translation of the authors to ensure the proper usage of the English language.…”

Section: Methodsmentioning

confidence: 99%

Enabling factors that contribute to women reaching leadership positions in business organizations

Cimirotić¹,

Duller

Feldbauer‐Durstmüller

et al. 2017

MRR

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Structured abstractPurpose: While the number of women working in management accounting has increased, the percentage of female executives in this area remains low. Previous studies examining the underrepresentation of women in accounting leadership positions have analyzed factors that hinder women from reaching these positions. The aim of this paper, by contrast, is to identify factors that support the advancement of those female executives who have reached a leadership position. Further, this paper highlights the self-reported obstacles and difficulties faced by respondents in reaching their current positions.Design/methodology/approach: Semi-structured interviews were conducted face-to-face with 10 female executives in the management accounting departments of Austrian firms. The interview transcripts were analyzed by using the general inductive approach. Findings:The results of the study show that most women classified their social skills and professional expertise as the key factors leading to their successful advancement; however, they also highlighted that ambition and luck played important roles. We found that support from both life partners and superiors was essential for these women in reaching their current positions and in handling difficulties when in a leadership position. Further difficulties include working time, work-life balance, and motherhood. Research limitations/implications:As the findings are based on interviews conducted with female Austrian executives in large (more than 250 employees) manufacturing-or servicesector firms, they are not readily generalizable. Practical implications:This study identifies factors that may help prospective female management accounting executives reach leadership positions. Furthermore, less senior female management accountants may learn from this paper that women who have already reached leadership positions in management accounting may have had to cope with problems similar to those that younger and less senior female management accountants currently experience.Originality/value: This article is among the first to address gender in the field of management accounting.

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Conflicting interests but filtered key targets: Stakeholder and resource-dependency analyses at a University of Applied Sciences

Cited by 22 publications

References 36 publications

Legitimacy and relevance of a performance measurement system in a Finnish public-sector case

Legitimacy and relevance of a performance measurement system in a Finnish public-sector case

Scholars, strategists or stakeholders? Competing rationalities and impact of performance evaluation for academic managers in Chinese universities

Enabling factors that contribute to women reaching leadership positions in business organizations

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