메뉴 건너뛰기




Volumn 23, Issue 3, 2010, Pages 373-391

Contending legitimations: Performance measurement coupling and decoupling in two Finnish cities

Author keywords

Accounting; Cities; Finland; Organizational analysis; Performance measures; Public sector organizations

Indexed keywords


EID: 77952214674     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513571011034343     Document Type: Article
Times cited : (49)

References (40)
  • 1
    • 0001060154 scopus 로고    scopus 로고
    • A field study of control system redesign: The impact of institutional processes on strategic choice
    • Abernethy, M.A. and Chua, W.F. (1996), "A field study of control system redesign: the impact of institutional processes on strategic choice" in Contemporary Accounting Research, Vol. 13, No. 2, pp. 569-606.
    • (1996) Contemporary Accounting Research , vol.13 , Issue.2 , pp. 569-606
    • Abernethy, M.A.1    Chua, W.F.2
  • 2
    • 0011079056 scopus 로고    scopus 로고
    • The meaning of balanced scorecards in the health care organisation
    • Aidemark, L.-G. (2001), "The meaning of balanced scorecards in the health care organisation" in Financial Accountability & Management, Vol. 17, No. 1, pp. 23-40.
    • (2001) Financial Accountability & Management , vol.17 , Issue.1 , pp. 23-40
    • Aidemark, L.-G.1
  • 4
    • 0039331654 scopus 로고    scopus 로고
    • Institutions and structuration: Studying the links between action and institution
    • Barley, S.R. and Tolbert, P.S. (1997), "Institutions and structuration: studying the links between action and institution" in Organization Studies, Vol. 18, No. 1, pp. 93-117.
    • (1997) Organization Studies , vol.18 , Issue.1 , pp. 93-117
    • Barley, S.R.1    Tolbert, P.S.2
  • 5
    • 0007220594 scopus 로고    scopus 로고
    • An institutional perspective on performance measurement and management in the 'New Public Sector'
    • Brignall, S. and Modell, S. (2000), "An institutional perspective on performance measurement and management in the 'New Public Sector'" in Management Accounting Research, Vol. 11, No. 3, pp. 281-306.
    • (2000) Management Accounting Research , vol.11 , Issue.3 , pp. 281-306
    • Brignall, S.1    Modell, S.2
  • 8
    • 0000130004 scopus 로고
    • Radical developments in accounting thought
    • Chua, W.F. (1986), "Radical developments in accounting thought" in The Accounting Review, Vol. 61, No. 4, pp. 601-32.
    • (1986) The Accounting Review , vol.61 , Issue.4 , pp. 601-632
    • Chua, W.F.1
  • 10
    • 0000147334 scopus 로고
    • Management accounting change in a bank
    • Cobb, I., Helliar, C. and Innes, J. (1995), "Management accounting change in a bank" in Management Accounting Research, Vol. 6, No. 2, pp. 155-75.
    • (1995) Management Accounting Research , vol.6 , Issue.2 , pp. 155-175
    • Cobb, I.1    Helliar, C.2    Innes, J.3
  • 11
    • 0000953669 scopus 로고
    • The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields
    • DiMaggio, P.J. and Powell, W.W. (1983), "The iron cage revisited: institutional isomorphism and collective rationality in organizational fields" in American Sociological Review, Vol. 48, No. 2, pp. 147-60.
    • (1983) American Sociological Review , vol.48 , Issue.2 , pp. 147-160
    • DiMaggio, P.J.1    Powell, W.W.2
  • 12
    • 37549009537 scopus 로고    scopus 로고
    • Board of director's characteristics and conditional accounting conservatism: Spanish evidence
    • Garcia Lara, J.M., Garcia Osma, B. and Penalva, F. (2007), "Board of director's characteristics and conditional accounting conservatism: Spanish evidence" in European Accounting Review, Vol. 16, No. 4, pp. 727-55.
    • (2007) European Accounting Review , vol.16 , Issue.4 , pp. 727-755
    • Garcia Lara, J.M.1    Garcia Osma, B.2    Penalva, F.3
  • 13
    • 0000437716 scopus 로고    scopus 로고
    • Towards explaining stability in and around management accounting systems
    • Granlund, M. (2001), "Towards explaining stability in and around management accounting systems" in Management Accounting Research, Vol. 12, No. 2, pp. 141-66.
    • (2001) Management Accounting Research , vol.12 , Issue.2 , pp. 141-166
    • Granlund, M.1
  • 14
    • 58149210840 scopus 로고
    • The 'new public management' in the 1980s: Variations on a theme
    • Hood, C. (1995), "The 'new public management' in the 1980s: variations on a theme" in Accounting, Organizations and Society, Vol. 20, Nos 2-3, pp. 93-109.
    • (1995) Accounting, Organizations and Society , vol.20 , Issue.2-3 , pp. 93-109
    • Hood, C.1
  • 15
    • 71949115649 scopus 로고    scopus 로고
    • Contract-based budgeting in health care: A study of the institutional processes of accounting change
    • Hyvönen, T. and Järvinen, J. (2006), "Contract-based budgeting in health care: a study of the institutional processes of accounting change" in European Accounting Review, Vol. 15, No. 1, pp. 3-36.
    • (2006) European Accounting Review , vol.15 , Issue.1 , pp. 3-36
    • Hyvönen, T.1    Järvinen, J.2
  • 16
    • 38949114382 scopus 로고    scopus 로고
    • Institutional pressures for adopting new cost accounting systems in Finnish hospitals: Two longitudinal case studies
    • Järvinen, J. (2006), "Institutional pressures for adopting new cost accounting systems in Finnish hospitals: two longitudinal case studies" in Financial Accountability & Management, Vol. 22, No. 1, pp. 21-46.
    • (2006) Financial Accountability & Management , vol.22 , Issue.1 , pp. 21-46
    • Järvinen, J.1
  • 17
    • 37349012571 scopus 로고    scopus 로고
    • Straddling between paradigms: A naturalistic philosophical case study on interpretive research in management accounting
    • Kakkuri-Knuuttila, M-L., Lukka, K. and Kuorikoski, J. (2008), "Straddling between paradigms: a naturalistic philosophical case study on interpretive research in management accounting" in Accounting, Organizations and Society, Vol. 33, Nos 2-3, pp. 267-91.
    • (2008) Accounting, Organizations and Society , vol.33 , Issue.2-3 , pp. 267-291
    • Kakkuri-Knuuttila, M-L.1    Lukka, K.2    Kuorikoski, J.3
  • 18
    • 0026494564 scopus 로고
    • The balanced scorecard - measures that drive performance
    • Kaplan, R.S. and Norton, D.P. (1992), "The balanced scorecard - measures that drive performance" in Harvard Business Review, Vol. 70, No. 1, pp. 71-9.
    • (1992) Harvard Business Review , vol.70 , Issue.1 , pp. 71-79
    • Kaplan, R.S.1    Norton, D.P.2
  • 19
    • 1342328841 scopus 로고    scopus 로고
    • A hybrid profession - the acquisition of management accounting expertise by medical professionals
    • Kurunmäki, L. (2004), "A hybrid profession - the acquisition of management accounting expertise by medical professionals" in Accounting, Organizations and Society, Vol. 29, Nos 3-4, pp. 327-47.
    • (2004) Accounting, Organizations and Society , vol.29 , Issue.3-4 , pp. 327-347
    • Kurunmäki, L.1
  • 20
    • 0038346506 scopus 로고    scopus 로고
    • Accountingization v. legitimation: A comparative study of the use of accounting information in intensive care
    • Kurunmäki, L., Lapsley, I. and Melia, K. (2003), "Accountingization v. legitimation: a comparative study of the use of accounting information in intensive care" in Management Accounting Research, Vol. 14, No. 2, pp. 112-39.
    • (2003) Management Accounting Research , vol.14 , Issue.2 , pp. 112-139
    • Kurunmäki, L.1    Lapsley, I.2    Melia, K.3
  • 21
    • 4444300355 scopus 로고    scopus 로고
    • The diffusion of management accounting innovations in the public sector: A research agenda
    • Lapsley, I. and Wright, E. (2004), "The diffusion of management accounting innovations in the public sector: a research agenda" in Management Accounting Research, Vol. 15, No. 3, pp. 355-74.
    • (2004) Management Accounting Research , vol.15 , Issue.3 , pp. 355-374
    • Lapsley, I.1    Wright, E.2
  • 22
    • 34248562991 scopus 로고    scopus 로고
    • A tale of two cities: Competing logics and practice variation in the professionalizing of mutual funds
    • Lounsbury, M. (2007), "A tale of two cities: competing logics and practice variation in the professionalizing of mutual funds" in Academy of Management Journal, Vol. 50, No. 2, pp. 289-307.
    • (2007) Academy of Management Journal , vol.50 , Issue.2 , pp. 289-307
    • Lounsbury, M.1
  • 23
    • 33846873021 scopus 로고    scopus 로고
    • Management accounting change and stability: Loosely coupled rules and routines in action
    • Lukka, K. (2007), "Management accounting change and stability: loosely coupled rules and routines in action" in Management Accounting Research, Vol. 18, No. 1, pp. 76-101.
    • (2007) Management Accounting Research , vol.18 , Issue.1 , pp. 76-101
    • Lukka, K.1
  • 24
    • 0001814574 scopus 로고
    • Conclusion: Institutionalization and rationality of formal organizational structure
    • Meyer, J.W., Scott, W.R. (Eds.), Sage, Beverly Hills, CA
    • Meyer, J.W. (1983), "Conclusion: institutionalization and rationality of formal organizational structure" in Meyer, J.W. and Scott, W.R. (Eds.), Organizational Environments. Ritual and Rationality, Sage, Beverly Hills, CA, pp. 261-82.
    • (1983) Organizational Environments. Ritual and Rationality , pp. 261-282
    • Meyer, J.W.1
  • 25
    • 0000057597 scopus 로고
    • Institutionalized organizations: Formal structure as myth and ceremony
    • Meyer, J.W. and Rowan, B. (1977), "Institutionalized organizations: formal structure as myth and ceremony" in American Journal of Sociology, Vol. 83, No. 2, pp. 340-63.
    • (1977) American Journal of Sociology , vol.83 , Issue.2 , pp. 340-363
    • Meyer, J.W.1    Rowan, B.2
  • 26
    • 0001604528 scopus 로고
    • Centralization and the legitimacy problems of local government
    • Meyer, J.W., Scott, W.R. (Eds.), Sage, Beverly Hills, CA
    • Meyer, J.W. and Scott, W.R. (1983), "Centralization and the legitimacy problems of local government" in Meyer, J.W. and Scott, W.R. (Eds.), Organizational Environments. Ritual and Rationality, Sage, Beverly Hills, CA, pp. 199-215.
    • (1983) Organizational Environments. Ritual and Rationality , pp. 199-215
    • Meyer, J.W.1    Scott, W.R.2
  • 27
    • 0345009899 scopus 로고    scopus 로고
    • Performance measurement myths in the public sector: A research note
    • Modell, S. (2004), "Performance measurement myths in the public sector: a research note" in Financial Accountability & Management, Vol. 20, No. 1, pp. 39-55.
    • (2004) Financial Accountability & Management , vol.20 , Issue.1 , pp. 39-55
    • Modell, S.1
  • 28
    • 77952183699 scopus 로고    scopus 로고
    • Integrating qualitative and quantitative methods in management accounting research: A critical realist approach
    • paper presented at the EAA2008 Conference, Rotterdam, 23-25 April
    • Modell, S. (2008), "Integrating qualitative and quantitative methods in management accounting research: a critical realist approach", paper presented at the EAA2008 Conference, Rotterdam, 23-25 April.
    • (2008)
    • Modell, S.1
  • 29
    • 84993053977 scopus 로고    scopus 로고
    • Beyond accounting change: Design and mobilisation of management control systems
    • Mouritsen, J. (2005), "Beyond accounting change: design and mobilisation of management control systems" in Journal of Accounting & Organisational Change, Vol. 1, No. 1, pp. 97-113.
    • (2005) Journal of Accounting & Organisational Change , vol.1 , Issue.1 , pp. 97-113
    • Mouritsen, J.1
  • 30
    • 84970268741 scopus 로고
    • The antecedents of deinstitutionalization
    • Oliver, C. (1992), "The antecedents of deinstitutionalization" in Organization Studies, Vol. 13, No. 4, pp. 563-88.
    • (1992) Organization Studies , vol.13 , Issue.4 , pp. 563-588
    • Oliver, C.1
  • 31
    • 0000576048 scopus 로고    scopus 로고
    • Sustainable competitive advantage: Combining institutional and resource-based views
    • Oliver, C. (1997), "Sustainable competitive advantage: combining institutional and resource-based views" in Strategic Management Journal, Vol. 18, No. 9, pp. 697-713.
    • (1997) Strategic Management Journal , vol.18 , Issue.9 , pp. 697-713
    • Oliver, C.1
  • 32
    • 77952182411 scopus 로고    scopus 로고
    • The Municipal Scorecard: Analysis and development of performance measurement and the balanced scorecard in municipalities
    • paper presented at the EAA 2005 Conference, Gothenburg, 18-20 May
    • Rautiainen, A. (2005), "The Municipal Scorecard: analysis and development of performance measurement and the balanced scorecard in municipalities", paper presented at the EAA 2005 Conference, Gothenburg, 18-20 May.
    • (2005)
    • Rautiainen, A.1
  • 33
    • 84992979819 scopus 로고    scopus 로고
    • Institutional theories in management accounting change. Contributions, issues and paths for development
    • Ribeiro, J.A. and Scapens, R.W. (2006), "Institutional theories in management accounting change. Contributions, issues and paths for development" in Qualitative Research in Accounting & Management, Vol. 3, No. 2, pp. 94-111.
    • (2006) Qualitative Research in Accounting & Management , vol.3 , Issue.2 , pp. 94-111
    • Ribeiro, J.A.1    Scapens, R.W.2
  • 35
    • 18844377165 scopus 로고    scopus 로고
    • Stability and change: An institutionalist study of management accounting change
    • Siti-Nabiha, A.K. and Scapens, R.W. (2005), "Stability and change: an institutionalist study of management accounting change" in Accounting, Auditing & Accountability Journal, Vol. 18, No. 1, pp. 44-73.
    • (2005) Accounting, Auditing & Accountability Journal , vol.18 , Issue.1 , pp. 44-73
    • Siti-Nabiha, A.K.1    Scapens, R.W.2
  • 36
    • 0000204020 scopus 로고
    • Community, market, state-and associations? The prospective contribution of interest governance to social order
    • Streeck, W. and Schmitter, P.C. (1985), "Community, market, state-and associations? The prospective contribution of interest governance to social order" in European Sociological Review, Vol. 1, No. 2, pp. 119-38.
    • (1985) European Sociological Review , vol.1 , Issue.2 , pp. 119-138
    • Streeck, W.1    Schmitter, P.C.2
  • 37
    • 84993019179 scopus 로고    scopus 로고
    • Qualitative management accounting research: Rationale, pitfalls and potential
    • Vaivio, J. (2008), "Qualitative management accounting research: rationale, pitfalls and potential" in Qualitative Research in Accounting & Management, Vol. 5, No. 1, pp. 64-86.
    • (2008) Qualitative Research in Accounting & Management , vol.5 , Issue.1 , pp. 64-86
    • Vaivio, J.1
  • 38
    • 79953409450 scopus 로고
    • Educational organizations as loosely coupled systems
    • Weick, K.E. (1976), "Educational organizations as loosely coupled systems" in Administrative Science Quarterly, Vol. 22, No. 1, pp. 1-19.
    • (1976) Administrative Science Quarterly , vol.22 , Issue.1 , pp. 1-19
    • Weick, K.E.1
  • 39
    • 0039784056 scopus 로고    scopus 로고
    • Institutionalized mindsets of invulnerability: Differentiated institutionalized fields and the antecedents of organizational crisis
    • Wicks, D. (2001), "Institutionalized mindsets of invulnerability: differentiated institutionalized fields and the antecedents of organizational crisis" in Organization Studies, Vol. 22, No. 4, pp. 659-92.
    • (2001) Organization Studies , vol.22 , Issue.4 , pp. 659-692
    • Wicks, D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.