传统组织实践与世界银行领导的绩效管理改革之间的衔接

IF 3.5 Q1 BUSINESS, FINANCE
M. Masum, Lee Parker
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引用次数: 0

摘要

本文旨在研究世界银行领导的绩效管理改革的技术逻辑如何与一个发展中国家(DC)监管组织内的社会、政治和历史逻辑相互作用。为了了解绩效管理改革的经验,本文考虑了组织内外的制度环境。设计/方法/途径本文采用了一种基于访谈的纵向定性案例研究方法,以确定会计在其技术、社会和政治空间中的位置。以孟加拉国的一家大型监管机构为案例进行调查,揭示传统的组织实践和公共部门规范如何对绩效管理改革起到中介作用。在制度逻辑(IL)和价值经济视角的指导下,通过访谈将制度逻辑定位在宏观层面,并对相关组织行为者的战略反应进行分析,最终形成了绩效管理系统(PMS)的实施。本文阐述了会计改革举措的过程和结果。虽然协商和透明的绩效管理程序旨在加强问责制,但它对传统的组织权力结构和文化提出了挑战。随着时间的推移,新的绩效管理制度保留、修改和调整了一些特点。这些调整反映了来自强大支持者的制度压力的影响,以及地方代理人(管理人员)在协商和调解新的绩效管理系统制度化过程中的能力。因此,作者将权力和影响力定位在领域和公司层面。研究结果反映了案例研究组织的历史、政治和文化背景,以及这些背景力量是如何积极塑造改革逻辑的意义的。虽然案例研究机构的制度环境和代理人都是独一无二的,但本研究提供了一种 "过程概括",揭示了在特区监管背景下,最佳实践项目管理系统是如何通过传统的组织实践进行转化和转变的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The interface between traditional organisational practices and a World Bank-led performance management reform
Purpose This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the organisation was considered to understand the performance management reform experience. Design/methodology/approach An interview-based, longitudinal, qualitative case study approach was used to locate accounting in its technical, social and political space. A large regulatory organisation in Bangladesh was investigated as a case study to reveal how traditional organisational practices and public sector norms mediated a performance management reform. Informed by the institutional logics (IL) and economies of worth perspectives, interviews were used to locate IL at macro-level and associated organisational actors’ strategic responses that ultimately shaped the implementation of a performance management system (PMS). Findings This paper reveals how accounting, as a social and political practice, influences accountability reform within a regulatory organisation. It provides an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected an amalgamation of the influence of institutional pressures from powerful constituents and the ability of the local agents (managers) in negotiating and mediating the institutionalisation of a new PMS. Practical implications The findings of this paper carry major implications for policy makers, particularly with respect to the design of future reform programs on PMS. Originality/value This paper offers a theoretical mapping of IL and its organisation-level interpretations and practices. Thus, the authors locate power and influence at field and firm levels. The findings of this study reflect historical, political and cultural backgrounds of the case study organisation and how these contextual forces were active in shaping the meaning of reform logics. Though the institutional environment and agents were unique to the case study organisation, this research offers a “process generalisation” that reveals how a best practice PMS was translated and transformed by the traditional organisational practices in a DC regulatory context.
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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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