Expanding public sector performance measurement and management research with actor-centred approaches in new institutionalism

Bernard Leca and Aziza Laguecir

Journal of Public Budgeting, Accounting & Financial Management, 2023, vol. 35, issue 5, 608-620

Abstract: Purpose - In his 2022 paper, in theJournal of Public Budgeting, Accounting and Financial Management, Sven Modell reviews and reflects on the public sector's institutional research dealing with performance measurement and management (PMM) over the past decade. Modell suggests potential extensions of this body of research. This paper seeks to contribute to the path that Modell initiated. It offers directions in which institutional theory might contribute further to research on agentic aspects of PMM in the public sector. Design/methodology/approach - The paper is a rejoinder emphasizing how institutional theory could further nurture reflection on PMM research in the public sector. The authors draw upon Modell's article and ongoing research in the institutional theory field. Findings - Modell insists that institutional research on PMM in the public sector should explore the constitutive effects of PMM practices while conceiving such practices as institutionally embedded phenomena. The authors seek to extend this approach by considering the role of agency in institutional processes. To do this, the authors build on recent institutional research on agency, discussing how those new conceptualizations could nurture and develop the understanding of PMM practices in the public sector. The authors further discuss implications for coupling and decoupling as sites of agency. Such literature is relevant for examining emerging themes in public-sector accounting because it allows the authors to better conceptualize the underlying mechanisms of agency in the context of public service provision characterized by institutional complexity. Originality/value - This paper details several implications of the current developments in new institutional theory in examining agency in the relationship between institutions and PMM, pointing at the case of decoupling. In so doing, the authors seek to stimulate a constructive exchange between public-sector accounting and a broader institutionalist body of research and suggest ways of extending the PMM research agenda.

Keywords: Decoupling; New institutionalism; Performance measurement and management; Actor centred approach; Organizational institutionalism; Public-sector accounting (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jpbafm:jpbafm-12-2022-0180

DOI: 10.1108/JPBAFM-12-2022-0180

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