The habitus of individuals in performance measurement practices in universities: a case study

Chaturika Priyadarshani Seneviratne and Zahirul Hoque

Qualitative Research in Accounting & Management, 2022, vol. 20, issue 1, 72-91

Abstract: Purpose - This study aims to explore the role of individuals’ habitus in an organization’s performance measurement practices. Habitus refers to how individuals with a particular background perceive and react to the social world. Design/methodology/approach - Drawing from the habitus philosophy developed by Bourdieu in his practice theory (Bourdieu, 1977), this study used a qualitative research methodology involving face-to-face interviews, observations of performance evaluation meetings and examination of documents within a Sri Lankan public university. Findings - The authors revealed the power of university individuals as they possess practical knowledge in their field where they operate to make effects in the practice of a performance measurement system (PMS). In addition, the research findings show that mutually opposing strategies, self-interests and individuals’ varied power relations collectively play a dominant role in deciding the practical operation of the PMS at the university. Research limitations/implications - While this study is constrained to a Sri Lankan public university, its findings offer insights into how individuals within an organization can emerge as influential players in PMS practice. Originality/value - The findings enhance the understanding of how PMS practice may operate beyond traditional, calculative and abstract forms in an organizational setting. Instead, individuals, as micro-level forces in a specific social space, shape organizational practices, such as PMS, in universities.

Keywords: Performance measurement; Habitus; University; Bourdieu; Practice theory (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:qram-07-2020-0099

DOI: 10.1108/QRAM-07-2020-0099

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