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The meaning of institutional logics for performance assessment in boards of municipal companies

Author

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  • Trude Høgvold Olsen
  • Elsa Solstad
  • Harald Torsteinsen

Abstract

Municipal companies are hybrid organizations hosting multiple institutional logics operating at the interface between the public and private sector. The authors present a new analytical framework inspired by the institutional logics perspective, which can improve our understanding of how performance assessment in municipal corporate boards develops as they navigate between the interests of the owner, the external stakeholders and the company.

Suggested Citation

  • Trude Høgvold Olsen & Elsa Solstad & Harald Torsteinsen, 2017. "The meaning of institutional logics for performance assessment in boards of municipal companies," Public Money & Management, Taylor & Francis Journals, vol. 37(6), pages 393-400, September.
    • Handle: RePEc:taf:pubmmg:v:37:y:2017:i:6:p:393-400
    DOI: 10.1080/09540962.2017.1344015
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    Citations

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    Cited by:

    1. Anna Białek‐Jaworska, 2022. "Revenue diversification and municipally owned companies’ role in shaping the debt of municipalities," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 93(4), pages 931-975, December.
    2. Rhys Andrews, 2022. "Organizational Publicness and Mortality: Explaining the Dissolution of Local Authority Companies," Public Management Review, Taylor & Francis Journals, vol. 24(3), pages 350-371, March.
    3. Ligorio, Lorenzo & Caputo, Fabio & Venturelli, Andrea, 2022. "Sustainability disclosure and reporting by municipally owned water utilities," Utilities Policy, Elsevier, vol. 77(C).
    4. Campanale, Cristina & Cinquini, Lino & Grossi, Giuseppe, 2021. "The role of multiple values in developing management accounting practices in hybrid organisations," The British Accounting Review, Elsevier, vol. 53(6).
    5. M. Rozaidy & A. K. Siti-Nabiha, 2023. "Reconstructing identity and logic through the implementation of accrual accounting in Malaysia: an intra-organisational analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 331-370, March.
    6. Timo Tremml & Sabine Löbbe & Andreas Kuckertz, 2022. "Board behavior’s impact on entrepreneurial orientation in public enterprises," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(4), pages 1183-1211, December.
    7. Tomasz Jedynak & Krzysztof Wąsowicz, 2021. "The Relationship between Efficiency and Quality of Municipally Owned Corporations: Evidence from Local Public Transport and Waste Management in Poland," Sustainability, MDPI, vol. 13(17), pages 1-30, August.
    8. Tasneem Sadiq & Rob van Tulder & Karen Maas, 2022. "Building a Taxonomy of Hybridization: An Institutional Logics Perspective on Societal Impact," Sustainability, MDPI, vol. 14(16), pages 1-22, August.

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