Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises

Nielsen, Janni; Lueg, Rainer; Liempd, Dennis van

doi:10.3390/su11082327

Cited by 23 publications

(37 citation statements)

References 136 publications

(227 reference statements)

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“…For instance, commercialising goods and services to secure the funds necessary to support the social needs of a specific community. The complex mission of SEs reflects two different institutional logics, namely, the commercial logic and the social logic (Nielsen et al, 2019). Institutional logics are a set of socially constructed assumptions, beliefs, values and practices that shape the cognition and actions of people and organisations (Carlsson-Wall et al, 2016), considering adaptive governance to be determined by the interaction between social systems and human psychology (Kaufman and Covaleski, 2019).…”

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confidence: 99%

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

Alsaid

Ambilichu

2020

QRAM

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Purpose This study aims to explore the influence of field-level funding pressure and resource dependency on conflicting institutional logics in implementing a new performance measurement system (PMS) within a privatised social enterprise (SE) in a developing country. It answers the research question: how accounting-based key performance indicators (KPIs) were chosen within a privatised SE to maintain co-existence between two different institutional logics, the social and commercial logics, to gain legitimacy in the government funding scheme. Design/methodology/approach This study expands the application and contribution of the Besharov and Smith’s (2014) logics multiplicity framework to previous management accounting literature on PMS and institutional logics. It adds a new dimension to previous literature to theorise the cognitive dynamics of institutional logics at three distinct but interrelated institutional levels, namely, field, organisational and individual. Data come from an interpretive case study of an Egyptian SE, involved in implementing a social project (drinking water refining) in rural communities. Findings PMS acts as a political tool through which the privatised case company has gained societal acceptance and legitimacy in the government funding scheme. Its non-political KPIs have turned into political tools to meet the institutional demands of the funding scheme. This government involvement represents field-level institutional logics, which influenced the organisational-level interplay of commercial and social logics and then the individual-level choice of internal KPIs. This contributes to the fact that institutional logics and their interplay between these three levels are “in a state of flux” within SEs’ internal PMS. Originality/value This study deals with a real-life practical case that proves the prevalence of one institutional logic over another at both the organisational and individual levels may be occasioned by organisational field pressures and opportunities rather than by other intra-organisational conflicts as discussed in most previous literature on PMS and institutional logics.

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confidence: 99%

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

Alsaid

Ambilichu

2020

QRAM

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“…Accordingly, just a rare amount of SMEs report on their social and environmental actions which leads to the fallacy that SMEs "have not taken up their social responsibility", justified by the idea that enterprises that do not report on CS simply do not engage in CS (Fassin 2008, p. 368). However, existing research indicates that SMEs engage in CS (Nielsen et al 2019(Nielsen et al , 2021. Most SMEs particularly perceive CS as a social responsibility and show a great sensitivity towards two stakeholder groups-the local community surrounding them and their employees (Kechiche and Soparnot 2012).…”

Section: Domain Theories: Greenblushing and Corporate Sustainability In Smesmentioning

confidence: 99%

The Role of Top Managers in Implementing Corporate Sustainability—A Systematic Literature Review on Small and Medium-Sized Enterprises

Kutzschbach

Tanikulova

Lueg

2021

Administrative Sciences

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This systematic literature review investigates whether corporate sustainability (CS), according to the tribble bottom line concept (TBL), is implemented in small and medium-sized enterprises (SMEs) and further identifies associated drivers. Building on upper echelon theory (UET) and the Schwartz value system (SVS) this study aims to analyze and contextualize extant empirical research. We developed a PRISMA-based framework to select relevant studies systematically. Based on an initial sample of 1249 articles between 2000 and 2020, we provide critical analysis of 31 best practice, peer-reviewed journal articles. Our findings suggest seven specifications of CS in SMEs that are driven by either internal or external motivations. Our review reveals that, overwhelmingly, SMEs engage in CS but fail to report it (“green blushing”). Furthermore, we find that the top managers of SMEs are a huge driver of CS. Oftentimes, they are even pioneers of good social and environmental practices. Finally, we identify four value dimensions (benevolence, achievement, power, and conformity values) according to the dimensions of the SVS that drive SMEs’ top managers’ engagement in CS. We contribute to the current state of research by conducting the first literature review that exclusively investigates how SMEs’ executives influence the enterprise’s commitment towards CS, based on the UET and the SVS. Thereby, we discuss implications and provide valuable recommendations for researchers, practitioners, and regulators alike.

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“…➢ From these few data, a relationship is hard to see, anyway. Investments into the NPS might exhibit a lagged effect on performance (Albertsen and Lueg, 2014;Jakobsen and Lueg, 2012;Nielsen et al, 2019).…”

Section: )mentioning

confidence: 99%

Activity-Based Costing as a Basis for Transfer Prices and Target Setting

Lueg¹

2020

IJEBA

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Purpose: The article deals with a division of a large electronics company. The disvison intends to improve its product profitability using Time-driven Activity-based Costing. It also aims at aligning the incentives of executives by setting feasible transfer prices and motivating targets. Design/Methodology/Approach: The article illustrates how variance analysis and Activitybased Costing help managers to understand the different profitability of products better. Findings: The case study can serve both as a discussion basis in class as well as an exam for students in management, operations, and accounting. Practical Implications: Students will need to reflect on how a mechanical application of incentive systems can lead to dysfunctional decisions that run counter to a company's business model. Originality/Value: The open questions at the end of the article serve the purpose of raising students' awareness of the limits of cash-based incentive systems.

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Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises

Cited by 23 publications

References 136 publications

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

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

The Role of Top Managers in Implementing Corporate Sustainability—A Systematic Literature Review on Small and Medium-Sized Enterprises

Activity-Based Costing as a Basis for Transfer Prices and Target Setting

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