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Performance measurement in a transitional economy: unfolding a case of KPIs

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dc.title Performance measurement in a transitional economy: unfolding a case of KPIs en
dc.contributor.author Uddin, Shahzad
dc.contributor.author Popesko, Boris
dc.contributor.author Papadaki, Šárka
dc.contributor.author Wagner, Jaroslav
dc.relation.ispartof Accounting, Auditing and Accountability Journal
dc.identifier.issn 0951-3574 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2020
dc.type article
dc.language.iso en
dc.publisher Emerald Group Holdings Ltd.
dc.identifier.doi 10.1108/AAAJ-11-2019-4231
dc.relation.uri https://www.emerald.com/insight/content/doi/10.1108/AAAJ-11-2019-4231/full/html
dc.subject performance measurement en
dc.subject practice theory en
dc.subject management accounting en
dc.subject transitional economies en
dc.subject Czech Republic en
dc.description.abstract Purpose: The purpose of this paper aims to make contributions to the debate on “performance measurement in practice” focussing on how organisational participants respond to the “new regime” of key performance indicators (KPIs) and whether KPIs materialise as intended in a transitional economy. Design/methodology/approach: Inspired by the epistemological instruction of Schatzki's practice theory, this paper draws on qualitative data collected through face-to-face interviews, observations and documentary analysis of a single organisation. Findings: KPIs were introduced at PK (a manufacturing concern in Czech Republic) but widely seen as contradictory, inconsequential, top-down and unrealistic. These lead organisational participants to adopt a pragmatic approach towards PM embracing KPIs' subjective assessment and manipulation, common sense or doing the job as given, and superficial compliance (symbolism). Research limitations/implications: The paper would be interesting to researchers because of its explanation of performance measurement practice in a distinct empirical setting, for its application of a practice theory inspired by Schatzki, and for inspiring new research agendas in transitional economies. Practical implications: The paper recommends the mobilisation of artefacts, such as various forms of bottom-up discussions, to encourage interactions between organisational members and influence individual beliefs and practical understandings of the intended managerial projects. Originality/value: The paper has focussed on “organisations of practice” to unravel the “doings” of organisational participants to explore the micro-processes of PM which otherwise would have been ignored. These “doings” and “sayings”, linked by pools of understanding, rules or instructions, and a teleoaffective structure, enabled the authors to unmask inherent tensions and contradictions in a new regime of performance measures such as KPIs. © 2020, Emerald Publishing Limited. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1010154
utb.identifier.obdid 43881461
utb.identifier.scopus 2-s2.0-85098271865
utb.identifier.wok 000603704400001
utb.source j-scopus
dc.date.accessioned 2021-01-08T14:02:35Z
dc.date.available 2021-01-08T14:02:35Z
dc.description.sponsorship Czech Science FoundationGrant Agency of the Czech Republic [GA 17-13518S/P403]
utb.contributor.internalauthor Popesko, Boris
utb.contributor.internalauthor Papadaki, Šárka
utb.fulltext.affiliation Shahzad Uddin, Boris Popesko, Šárka Papadaki, Jaroslav Wagner Essex Business School, University of Essex, Colchester, UK Tomas Bata University in Zlin, Zlín, Czech Republic University of Economics and Business, Prague, Czech Republic
utb.fulltext.dates Received 3 November 2019 Revised 19 April 2020 3 August 2020 4 December 2020 Accepted 8 December 2020
utb.wos.affiliation [Uddin, Shahzad] Univ Essex, Essex Business Sch, Colchester, Essex, England; [Popesko, Boris; Papadaki, Sarka] Tomas Bata Univ Zlin, Zlin, Czech Republic; [Wagner, Jaroslav] Univ Econ & Business, Prague, Czech Republic
utb.scopus.affiliation Essex Business School, University of Essex, Colchester, United Kingdom; Tomas Bata University in Zlin, Zlín, Czech Republic; University of Economics and Business, Prague, Czech Republic
utb.identifier.jel -
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