Please use this identifier to cite or link to this item: http://archive.cmb.ac.lk:8080/xmlui/handle/70130/6082
Title: Convergence versus divergence of performance measurement systems Lessons from spatial variations
Authors: Jazayeri, M.
Wickramasinghe, D.
Gooneratne, T.
Keywords: United Kingdom
Sri Lanka
Performance measurement systems
Convergence
Divergence
Institutional logic
Integration
Subversion
Issue Date: 2011
Publisher: Emerald Publishing
Citation: Jazayeri, M., Wickramasinghe, D., & Gooneratne, T. (2011). Convergence versus divergence of performance measurement systems: Lessons from spatial variations. Qualitative Research in Accounting and Management, 8(3), 292-314. (Emerald Publishing)
Abstract: Purpose – The purpose of this paper is to report on two institutional change scenarios of performance measurement (PM) systems, namely, subversion and integration. Subversion represents insiders’ use of existing institutional logic whereas integration represents insiders’ use of imported institutional logic. Design/methodology/approach – The scenarios are drawn from two case studies: BAE Systems (a large UK manufacturing company) and Alpha (a medium-sized Sri Lankan manufacturing company). The data were collected through in-depth interviews and documentary sources. Findings – An internal “culture change programme” led to a business value scorecard (BVS) in BAE Systems, and an external knowledge diffusion programme gave rise to a balanced scorecard (BSC) in Alpha. The culture change programme was facilitated by a particular institutional logic resulting in a successful BVS practice. In contrast, at Alpha, the BSC project was externally imposed, although it was designed with the blessing of the owner-manager. This triggered internal controversies and the workforce became unreceptive. Consequently, attention was diverted to other management fads such as total quality management, Six Sigma, and enterprise resource planning but these were also short lived. Research limitations/implications – While this paper provides evidence on practice variation and adds to neoinstitutional-based management accounting research, the empirical materials, however, did not allow the authors to trace all four scenarios in the typology. Practical implications – PM systems, such as the BSC, seem to be malleable and adaptable to local requirements subject to organisational and managerial flexibility and democratic possibilities. Originality/value – This research highlights how the institutional environment is fragmented and contested, in different organisational and political conditions and spaces, resulting in variation in practices.
URI: http://archive.cmb.ac.lk:8080/xmlui/handle/70130/6082
Appears in Collections:Department of Accounting

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