An Institutional Perspective on Performance Measurement and Management in the 'New Public Sector'

By S. Brignall, Sven Modell. 2000

981 citations recorded by the source corpus.

Subfields: Management Information Systems, Organizational Behavior and Human Resource Management, Public Administration

View Paper: https://www.semanticscholar.org/paper/d958b31828e2996e7b1ac94543cef00ce4c54506

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In Management Information Systems

In Organizational Behavior and Human Resource Management

In Public Administration

Citations in the corpus

What Does 25 Years of Experience Tell Us About the State of Performance Measurement in Public Policy and Management? (2005, neutral): “PUBLIC MONEY & MANAGEMENT JANUARY 2005 © CIPFA, 2005 1988; Edwards, 1998; ter Bogt, 2004); and how contingencies and institutions affect performance measurement (Brignall and Modell, 2000).”
Accrual Accounting in EU Local Governments: One Method, Several Approaches (2009, background): “Brignall and Modell (2000) introduce the concept that managers do not use accounting and management information to maximize efficiency, but to search for legitimacy.”
Performance measurement in Indonesia: The case of local government (2012, background): “Institutional theory suggests that legislative mandates (or regulation requirements) is an organizational factor that is relevant to the success of reform implementation in government organizations (Brignall and Modell, 2000).”
The logics of budgeting: theorization and practice variation in the educational field (2012, background): “…of the instability of organizational field (Vamosi, 2000), the role of fashions and fads (Carmona & Gutiérrez, 2003; cf. Abrahamson, 1991), and heterogeneous responses by organizations to institutional pressures (Brignall & Modell, 2000; Ezzamel, Robson, Stapleton, & McLean, 2007; Modell, 2001).”
THE USE OF PERFORMANCE MEASUREMENT SYSTEMS IN THE PUBLIC SECTOR: EFFECTS ON PERFORMANCE (2014, background): “…accounting logic, NPM is characterized by a strong emphasis on results accountability (rather than input or process accountability), and by the introduction of various private sector management techniques into the public sector (Brignall & Modell, 2000; Broadbent & Laughlin, 1998; Hood, 1995).”
Performance measurement systems in the Finnish public sector (2007, background): “On the other hand, performance measurement studies cover diverse public organizations, such as health care organizations (Van Peursem et al., 1995; Brignall and Modell, 2000; Modell, 2001), universities (Modell, 2003), municipal governments (Ho and Chan, 2002), corporate real estate organizations…”
Understanding environmental management accounting (EMA) adoption: a new institutional sociology perspective (2011, background): “Past studies have often established management accounting as an organisational device shaped by the organisation’s important stakeholders (Brignall and Modell, 2000; Lapsley and Pallot, 2000; Hussain and Hoque, 2002; Hussain and Gunasekaran, 2002; Sila, 2007; Martinez-Costa et al., 2008).”
Control and change - Analysing the process of institutionalisation (2007, positive): “…institutional factors, as well as traditional economic factors, in order to understand why Management Control Systems (MCS) change (Covaleski and Dirsmith, 1988; Abernethy and Chua, 1996; Granlund and Lukka, 1998; Brignall and Modell, 2000; Burns and Scapens, 2000; Collier, 2001; Modell, 2001).”
Measurement as legitimacy versus legitimacy of measures: Performance evaluation of social enterprise (2013, background): “While individual performance measures applied within the private and public sectors vary (Brignall and Modell, 2000), the underlying principle of identifying and evaluating realised outcomes remains central.”
Changes in accounting and financial information system in a Spanish electricity company: A new institutional theory analysis (2006, background): “…studies have focused on, amongst other things, identifying and explaining the sources of isomorphic pressures on the adoption of accounting systems (Brignall and Modell, 2000; Carpenter and Feroz, 2001; Hussain and Hoque, 2002), the interplay between institutional and technical environments (Hoque…”