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| Author: | Modell, S. |
| Title: | Goals versus institutions: the development of performance measurement in the Swedish university sector |
| Journal: | Management Accounting Research
2003 : DEC, VOL. 14:4, p. 333-359 |
| Index terms: | Goal setting Institutional economics Performance appraisal Universities Sweden |
| Language: | eng |
| Abstract: | Goal-directed and institutional approaches are contrasted to the development of performance measurement (PM) in the Swedish university sector, which has been subject to increasing emphasis on management by objectives. A macro perspective is adopted, focusing on recent changes in PM related to governmental control of universities and colleges and an extensive review of archival data with interviews is combined in the empirical analysis. It is concluded that although the goal-directed model cannot be completely rejected as a heuristic informing recent changes in PM, a process-orientated institutional perspective considerably enriches the analysis by making it less static and more contextually informed. |
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