Abstract
The aim of this study is to investigate how different actors conceptualise their individual values in the construction and utilisation of performance measures. Hybrid organisations include several actors who embed different values. This multiplicity of values is emphasised even more in non-profit organisations. They exist primarily to give expression to the social, philosophical, moral or religious values of their founders or supporters. They also prioritise ethical, moral, political and religious values, with the additional goal of creating value for society, taxpayers and the public. At the same time, they struggle to compete for contracts, fees and donations. This creates a potential conflict between multiple values, such as competing orientation, efficiency and community needs.
Findings show that performance measurement is influenced by some of the actors’ values. They are the values of cohesive community, solidarity, mutuality, welfare, the centrality of users and the permanent improvement of the life of users. This is supported by other users, as well as by the organisation coordinating the services. They are reflected in performance goals by supporting improvement in quality and outcome, while less focus is placed on efficiency or cost reduction. The values of funding bodies are less represented in performance measurement. It seems that because they are less interested in management, their values have a lower influence on performance measurement.
Findings show that performance measurement is influenced by some of the actors’ values. They are the values of cohesive community, solidarity, mutuality, welfare, the centrality of users and the permanent improvement of the life of users. This is supported by other users, as well as by the organisation coordinating the services. They are reflected in performance goals by supporting improvement in quality and outcome, while less focus is placed on efficiency or cost reduction. The values of funding bodies are less represented in performance measurement. It seems that because they are less interested in management, their values have a lower influence on performance measurement.
Original language | English |
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Title of host publication | Hybrid Governance, Organisations and Society |
Subtitle of host publication | Value Creation Perspectives |
Editors | Jarmo Vakkuri, Jan-Erik Johanson |
Publisher | Routledge |
Chapter | 7 |
Pages | 115-136 |
Number of pages | 22 |
Edition | 1 |
ISBN (Print) | 978-0-367-22211-6 |
Publication status | Published - 2021 |
Swedish Standard Keywords
- Economics and Business (502)
Keywords
- hybrid organizations
- Multiple values
- non-profit