Hybridizing the institutional logics of performance improvement and budgetary stewardship in English and Welsh local government

Abstract

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Grasping the nettle: the central–local constraints on local government funding in England

“…Drawing on the work of Graham and Marvin (2001) we argue that in England, financialization only has a direct bearing on local government funding in premium locations with buoyant economic conditions and projects associated with capital financing. More influential are the often more mundane technicalities of local government funding regulation (Christophers, 2018) and the institutional logic of orthodox financial management practices (Ferry & Eckersley, 2020). Such techniques are ultimately like algorithms, ultimately made up of opinions embedded in mathematics.…”

“…This may occur via contractual relationships between governments within a state, either transactional (with defined outcomes) or relational (committing to cooperation) (Charbit, 2020). Local governments may face financial or legal inducements to outsource functions to private providers (Ferry & Eckersley, 2020;Lowndes & Gardner, 2016), with the aim of saving money, and this too may influence strategic priorities.…”

“…This fundamental requirement can occur through a variety of mechanisms: transparency, external audit and regulation of financial management (Ferry et al, 2015;Hood, 2010;Murphy et al, 2019). In the English context, this was heightened by the abolition of local government performance management frameworks in 2010 (Ferry & Eckersley, 2020), which removed an alternative institutional logic to that of budgetary management from councils' decision-making processes.…”

“…Additionally, local authorities must follow a number of statutory codes concerning treasury management, investment guidance and minimum revenue provision, and undergo annual internal and external audit. These statutory codes form core 'institutional logics' within English local government, and influence 'material practices' decisively (Ferry & Eckersley, 2020).…”

The influence of institutional pressures on the implementation of a performance measurement system in an Egyptian social enterprise

“…Although financial operational indicators can be designed using wellestablished metrics from management accounting/PMS literature (Carlsson-Wall et al, 2016;Chenhall and Moers, 2015;Chenhall et al, 2013), accounting-based PMS metrics may conflict with the key assumptions underlying institutional social logics that shape the design and operation process of societal health improvement assessment indicators in SEs (Nielsen et al, 2019;Busco et al, 2017;Jenner, 2016). Furthermore, although by combining elements from different logics, management accounting/PMS can be used to reconcile conflict (Ferry and Eckersley, 2020), it is argued that little is known in the literature on the influence of the institutional field on the interplay of commercial and social institutional logics and the choice of key performance indicators (KPIs) during PMS implementation of SEs, which combines operational financial performance with social impact indicators (Nielsen et al, 2019;Kaufman and Covaleski, 2019;Busco et al, 2017;Carlsson-Wall et al, 2016).…”