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Development of a performance management system in the Thailand public sector: Isomorphism and the role and strategies of institutional entrepreneurs

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  • Sutheewasinnon, Prapaipim
  • Hoque, Zahirul
  • Nyamori, Robert Ochoki

Abstract

This paper analyzes how a ‘new’ performance management system was developed by the Thailand Government. The data were collected using interviews, archival records and published newspaper articles. These data were analyzed using the lenses of institutional theory, especially agentic institutionalism. We reveal how a performance management system was developed over four stages, with each stage facing different institutional pressures. The study makes two contributions. Firstly, it demonstrates how different phases of development of a performance management system are influenced by different institutional pressures and how these pressures interact to bring about change. Secondly, the study illuminates the discursive and non-discursive strategies used by agents in a highly institutionalized environment in order to develop the system and gain legitimacy for it. The study complements recent interest from neo-institutional theory to understand how agents emerge from their embedded state to contribute to changing institutions.

Suggested Citation

  • Sutheewasinnon, Prapaipim & Hoque, Zahirul & Nyamori, Robert Ochoki, 2016. "Development of a performance management system in the Thailand public sector: Isomorphism and the role and strategies of institutional entrepreneurs," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 40(C), pages 26-44.
    • Handle: RePEc:eee:crpeac:v:40:y:2016:i:c:p:26-44
    DOI: 10.1016/j.cpa.2015.06.002
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    2. Zhang, Eagle, 2024. "Accounting and statecraft in China: Accrual accounting for effective government rather than efficient market," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
    3. Yu, Ai & Garcia-Lorenzo, Lucia & Kourti, Isidora, 2017. "The role of Intellectual Capital Reporting (ICR) in organisational transformation: A discursive practice perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 45(C), pages 48-62.
    4. Frank L.K. Ohemeng & Osee Kamga, 2020. "Administrative leaders as institutional entrepreneurs in developing countries: A study of the development and institutionalization of performance management in Ghana's public service," Public Administration & Development, Blackwell Publishing, vol. 40(1), pages 87-100, February.
    5. Stewart Kaupa & Sulaiman Olusegun Atiku, 2020. "Challenges in the Implementation of Performance Management System in Namibian Public Sector," International Journal of Innovation and Economic Development, Inovatus Services Ltd., vol. 6(2), pages 25-34, June.
    6. Reginald Masocha & Olawale Fatoki, 2018. "The Impact of Coercive Pressures on Sustainability Practices of Small Businesses in South Africa," Sustainability, MDPI, vol. 10(9), pages 1-14, August.
    7. Francisco J. López-Arceiz & Lourdes Torres & Ana J. Bellostas, 2019. "Does Online Accessibility, as a Transparency Mechanism, Play the Same Role in Private and Public Nonprofit Organizations?," Journal of Entrepreneurial and Organizational Diversity, European Research Institute on Cooperative and Social Enterprises, vol. 8(1), pages 42-64.

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