From professional bureaucracy to competitive bureaucracy – redefining universities’ organization principles, performance measurement criteria, and reason for being

IF 2.3 4区 管理学 Q2 BUSINESS, FINANCE
Tomi J. Kallio, Kirsi-Mari Kallio, Annika Blomberg
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引用次数: 36

Abstract

This purpose of this study is to understand how the spread of audit culture and the related public sector reforms have affected Finnish universities’ organization principles, performance measurement (PM) criteria and ultimately their reason for being.,Applying extensive qualitative data by combining interview data with document materials, this study takes a longitudinal perspective toward the changing Finnish higher education field.,The analysis suggests the reforms have altered universities’ administrative structures, planning and control systems, coordination mechanisms and the role of staff units, as well as the allocation of power and thus challenged their reason for being. Power has become concentrated into the hands of formal managers, while operational core professionals have been distanced from decision making. Efficiency in terms of financial and performance indicators has become a coordinating principle of university organizations, and PM practices are used to steer the work of professionals. Because of the reforms, universities have moved away from the ideal type of professional bureaucracy and begun resembling the new, emerging ideal type of competitive bureaucracy.,This study builds on rich, real-life, longitudinal empirical material and details a chronological description of the changes in Finland’s university sector. Moreover, it illustrates how the spread of audit culture and the related legislative changes have transformed the ideal type of university organization and challenged universities’ reason for being. These changes entail significant consequences regarding universities as organizations and their role in society.
从专业科层制到竞争科层制——重新定义大学的组织原则、绩效衡量标准及其存在理由
本研究的目的是了解审计文化的传播和相关的公共部门改革如何影响芬兰大学的组织原则,绩效衡量(PM)标准以及最终存在的原因。本研究采用访谈资料与文献资料相结合的方法,运用大量定性数据,以纵向视角考察芬兰高等教育领域的变迁。分析表明,改革改变了大学的行政结构、计划和控制系统、协调机制和教职工单位的作用,以及权力的分配,从而挑战了它们存在的理由。权力已集中到正式管理者手中,而业务核心专业人员已远离决策。财务和绩效指标方面的效率已经成为大学组织的协调原则,项目管理实践被用来指导专业人员的工作。由于改革,大学已经脱离了理想的专业官僚主义,开始向新的、正在出现的理想的竞争性官僚主义靠拢。本研究建立在丰富的、真实的、纵向的经验材料上,详细地按时间顺序描述了芬兰大学部门的变化。此外,还说明了审计文化的传播和相关立法变革如何改变了大学组织的理想类型,并对大学的存在理由提出了挑战。这些变化对大学作为组织及其在社会中的角色产生了重大影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
4.50
自引率
31.60%
发文量
34
期刊介绍: Qualitative Research in Accounting & Management is an international journal that promotes qualitative research at the interface of accounting and management. The journal encourages the assessment of practices in the accounting field through a variety of theoretical lenses, and seeks to further our knowledge of the accounting-management nexus in its broadest (e.g., organisational, social and political) contexts. QRAM welcomes submissions of original research papers, conceptual pieces, substantive review articles, and shorter papers such as comments or research notes. The following is intended to indicate potential topics, but is by no means prescriptive. These topics can be overlapping rather than discrete subject areas, and researchers should not feel restricted by the scope of the topics listed below. • Management accounting and control • Accountability, transition and organisational change • Performance management and accounting metrics • Accounting for strategic management • The use and behavioural effects of accounting information in organisational decision-making • Public and third sector accounting and management • Accounting and management controls for sustainability and the environment • Historical perspectives on the accounting-management interface • Methods and methodologies for research at the interface of accounting and management • Accounting and management in developing countries and emerging economies • Technology effects on accounting-management dynamics
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