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Department of Accounting, Stockholm School of Economics, Box 6501, 11383 Stockholm, Sweden
School of Management, University of Innsbruck, Universittsstrae 15, 6020 Innsbruck, Austria
a r t i c l e
i n f o
Keywords:
Performance measurement systems
Institutional logics
Compromise
Sports
Popular culture
Emotions
a b s t r a c t
This paper examines the role of performance measurement systems (PMS) in managing the co-existence
of different institutional logics in a football organization. We show that while the sports and business
logics at times compete with each other, in other situations they are in harmony. We explain this with
reference to an ambiguous cause-effect relationship between these logics which allows for different ways
of enacting the logics. Our study thus demonstrates that compatibility of logics may vary not just between
elds and organizations, as the literature has emphasized, but also between situations within an organization. Furthermore, our paper highlights how varying outcomes of the performance measures affect the
way in which compromises between the two logics are made. While the literature has mostly focused on
examining how compromises can be designed into the PMS, we draw attention to how situation-specic
compromises are made on the basis of such PMS. The meaning attributed to different levels of sports
performance was key for understanding the differences in compromising behaviour.
2016 Elsevier Ltd. All rights reserved.
1. Introduction
As difcult as Atletico Madrids 41 loss in the UEFA Champions League nal was to handle for its fans, the clubs path to
nancial solvency could prove even more challenging given its
daunting debt load. After an historic and improbable Champions
League run, the team does not appear willing or able to re-sign
key players with expiring contracts. David Villa, Jose Sosa, Tiago
Mendes, Cristian Rodriguez, Diego Ribas and goalkeeper Thibaut
Courtoisthought of as the heart of the locker roomare all out
of contract and will likely be looking for new homes. By playing
it cheap and allowing top players to ee, Atletico appears to be
thinking purely economically in an effort to face its crippling
nances head on (Van Noll, 2014).
In this paper, we examine the operation of performance measurement systems (PMS) in a particular sub-eld of popular culture,
i.e., sports. More specically, we study the way in which managers
in a Swedish football organization use a set of performance measures to manage two major institutional logics that the organization
is subject to: a demand for excellence in sports, on the one hand, and
Corresponding author.
E-mail addresses: martin.carlsson-wall@hhs.se (M. Carlsson-Wall),
kalle.kraus@hhs.se (K. Kraus), martin.messner@uibk.ac.at (M. Messner).
a demand for nancial success or stability, on the other. As the introductory quote illustrates through the example of the football club
Atletico Madrid, these two logics are often referred to when talking
about the performance of football clubs and other sports organizations. Our focus in this paper is on how managers enact these
institutional logics when using performance measures to inform
their decisions.
The main theoretical motivation for this research focus comes
from a set of recent studies that have started to examine the
operation of accounting systems under conditions of institutional
complexity, i.e., settings in which organizations face two or more
different sets of institutional demands or logics that prescribe
which objectives or actions the organization can legitimately pursue or engage in (Amans et al., 2015; Ezzamel et al., 2012; Lander
et al., 2013; Lounsbury, 2008). Ezzamel et al. (2012), for instance,
examine budgeting practices in UK schools, where three institutional logics are particularly salient: A business logic according to
which schools should operate efciently and engage in competition with other schools; a governance logic that highlights the
political accountability of schools; and a professional logic that
builds upon the expertise and norms of the teaching profession.
The authors analyze how these three logics compete for attention in
the budgeting process. They observe that, depending on the relative
dominance of the three logics in a given school, budgeting would be
practised in different ways, thus leading to practice variation within
http://dx.doi.org/10.1016/j.mar.2016.01.006
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the educational eld. Amans et al. (2015) argue along similar lines
when examining the role of budgets in two French theatres. They
found that different logics (managerial, artistic, political) impacted
upon the budgeting process, but also observed some practice variation depending on the funding situation of the theatre.
While both Ezzamel et al. (2012) and Amans et al. (2015)
describe how different institutional logics compete for attention
in the budgeting process, other studies have highlighted how the
particular design of accounting systems can facilitate dealing with
a multiplicity of logics. Chenhall et al. (2013) suggest that performance measurement systems (PMS) function as compromising
accounts if they enable productive debate between different logics.
The authors focus on identifying the factors that promote and/or
damage efforts to reach compromise (p. 269). In particular, they
suggest that compromising accounts should contain elements that
speak to the demands of each internal stakeholder group, as this
provides conrmation and reassurance that a particular mode of
evaluation is, indeed, recognized and respected, thus making productive debate more likely (p. 282). The authors refer to this as the
creation of concurrent visibility. Sundin et al. (2010) made a similar point when they examined the ability of the Balanced Scorecard
to manage multiple competing logics. They reported a case study
in a state-owned electricity company, where managers agreed that
the ultimate goal was to achieve a balance between the objectives,
rather than to single out one objective as the most important one
(p. 219). The BSC apparently facilitated such balancing as it recognized different stakeholders, included multiple perspectives and
performance measures, and assisted cause-effect thinking.
Our paper builds upon these studies and the idea that PMS can
facilitate the management of multiple institutional logics. However, instead of considering the design characteristics that allow
PMS to act as compromising accounts, we examine how managers use the information contained in these systems when making
decisions. That is, we shift the focus from how compromises are
designed into the PMS to how compromises are actually made on
the basis of such a system. The presumption is that compromises
are not always made in the same way, they are situation-specic.
We suggest that managers prioritize between different logics
depending on the particular situation as represented through the
performance measures. In order to understand the compromises, it
is therefore important to consider situations that differ with respect
to the information contained in the performance measures. Interestingly, this is something that extant literature on performance
measurement has hardly done. Although we know much about
the use of performance measures for managerial purposes (c.f.,
Hall, 2010), we have little understanding of how different levels
of performance, i.e., actual outcomes on performance measures,
inuence managerial behaviour. In the case of a single performance
measure, high levels of performance would most likely cause less
concern than low levels. In the latter case, we would, for instance,
expect managers to implement particular action plans or undertake
other sorts of corrective action (e.g., van der Veeken and Wouters,
2002; Jordan and Messner, 2012). However, if several performance
measures are in place, the situation is more complex and some kind
of trade-off is likely to arise (Jensen, 2001b). How managers deal
with this situation and how they prioritize different performance
measures, and the underlying logics, is still little understood.
In addressing this question, we also build upon, and contribute to, the literature on institutional logics and institutional
complexity more generally. This literature has acknowledged that
organizations are typically subject to diverse institutional demands
that reect different logics of action (Friedland and Alford, 1991;
Thornton and Ocasio, 2008). Several studies suggest that multiplicity of logics can create tensions in organizations insofar as
the prevailing logics imply incompatible decisions or actions (e.g.,
Battilana and Dorado, 2010; Reay and Hinings, 2009). In such a
1
As noted by McPherson and Sauder (2013) and Thornton et al. (2012), whether
the relevant number of logics is two, three or some other number requires empirical
justication in the particular organizational setting. This necessitates the identication of the key logics invoked with regularity in the case organization.
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(Cooper and Joyce, 2013), salary caps (Andon et al., 2014; Andon and
Free, 2014) and hostile takeovers (Cooper and Johnston, 2012). We
also contribute to the growing literature on accounting and popular culture more generally (Jeacle, 2009a, 2012; Jeacle and Carter,
2014). Previous work in this area has analyzed the role of accounting and accountants in elds such as fashion (Jeacle, 2015; Jeacle
and Carter, 2012; Neu et al., 2014; Walker and Carnegie, 2007),
lm (Jeacle, 2009b, 2014), humour (Miley and Read, 2012), popular
literature (Evans and Fraser, 2012) or popular music (Jacobs and
Evans, 2012; Smith and Jacobs, 2011). Some authors have thereby
alluded to tensions between demands for artistic performance or
authenticity, on the one hand, and economic interests, on the other
hand (Jacobs and Evans, 2012; Smith and Jacobs, 2011; Jeacle and
Carter, 2012). However, little attention has been paid to the role
that PMS play in these organizations.
The remainder of the paper proceeds as follows. The next section
develops the theoretical background of our study. This is followed
by the methodology and our case analysis of PMS and institutional
logics in our case organization, FClub. The fth section discusses the
case ndings and thereafter conclusions are presented along with
possible avenues for future research.
2. Theoretical development
2.1. Multiple institutional logics
Organizations often have to comply with the values and
expectations of diverse stakeholders (Pache and Santos, 2010).
Institutional theory suggests the conceptualization of such sets
of demands as institutional logics (Friedland and Alford, 1991;
Thornton and Ocasio, 1999; Thornton et al., 2012). Institutional
logics prescribe what constitutes legitimate behavior in a particular institutional eld and provide taken-for-granted templates for
what goals are legitimate and in what manner they should be pursued (Reay and Hinings, 2009; Pache and Santos, 2013). Empirical
studies have identied a number of logics in various sectors and
industries, including, for instance, a medical care logic in a hospital setting (Reay and Hinings, 2009), a regulatory logic in the
U.S. nance industry (Lounsbury, 2002) and a personal logic within
the higher education publishing market (Thornton, 2001).2 Early
research found that multiple logics co-exist during transition times
until one logic wins and the eld adopts the winning dominant
logic (DiMaggio, 1983) or a new logic that is a hybrid version of
earlier ones (Glynn and Lounsbury, 2005). However, more recent
studies suggest that multiple logics may co-exist at the organizational level for a lengthy period of time (Lounsbury, 2007; Marquis
and Lounsbury, 2007; Reay and Hinings, 2005).
An emerging stream of research has started to examine how
such multiplicity of logics affects organizations (Almandoz, 2012,
2014; Battilana and Dorado, 2010; Besharov and Smith, 2014;
McPherson and Sauder, 2013; Pache and Santos, 2013; Reay and
Hinings, 2009). Two important questions thereby emerge. First, it
is relevant to understand whether different logics place competing
demands upon organizational actors. If this is not the case and the
logics are fully compatible, then there would be no need to be concerned about this multiplicity. For instance, if a particular course of
action is both economically reasonable and in line with regulatory
demands, then no tension between the business logic and the state
logic would emerge and actors do not have to worry about either
of these logics. If, in contrast, adhering to either of the two logics required conicting courses of action, then this incompatibility
2
Note that the literature stresses that such eld-level logics are nested within
(combinations of) more general societal logics, such as the market logic, the state
logic, or the family logic (Thornton and Ocasio, 2008; Greenwood et al., 2011).
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the example of building a new and bigger stadium. Two interpretations of this decision seem possible. One is that the decision is in
line with the sports logic, as it will create a better atmosphere at the
home games and will motivate the players, but not in line with the
business logic, as it is a costly undertaking. The other one, however,
is that it is also in line with the business logic, as a new stadium will,
over time, allow for more ticket sales if the sports performance is
such that more fans will want to attend the games. The ambiguity in
this case hinges on the fact that a given decision or course of action
often creates different (and partly uncertain) outcomes, some of
which will be in line with a given logic and others not. So in the
case at hand, the (certain) short-term outcome would be a nancial outow which may endanger the nancial stability of the club.
The possible (but uncertain) long-term outcome is increased nancial inows. Depending on how the logic will be enacted (Weick,
1995)3 in the specic situation, the business logic may thus be used
to either support or challenge the proposed decision.
We can thus conclude that, on the organizational level, logics
are not compatible or incompatible per se, but are accorded different priorities in different situations. And the relationship between
logics in a particular situation is either unambiguous (i.e., a matter
of fact) or ambiguous (i.e., subject to how actors enact the logics
and interpret the consequences of a given set of actions or events
for the logics at hand). With this in mind, we can look at how logics
that are enacted as being incompatible can be managed.
3
The notion of enactment alludes to the way in which actors produce part of
the environment they face by acting upon it. Logics need to be enacted in order to
become meaningful within the organization. See also Ezzamel et al. (2012) and their
discussion of the performativity of budgeting.
4
Pache and Santos (2013) refer to this strategy as selective coupling and present
it as a third strategy for dealing with competing logics. We see it more as a special
case of compromise.
5
See Derrida (1992, 2005) for a discussion of what it means to make a decision.
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3. Research methods
Our case organization, FClub, is a large football organizations in
Sweden and is organized as a limited liability company.6 This creates a context where we would expect the co-existence of multiple
institutional logics with performance measurement systems to be
in place to manage these. Interviews have been the main source of
data, although these were complemented with additional internal
documents and direct observations (see Appendix). A total of 23
interviews were conducted with FClub managers and staff, including the CEO, the Chief Financial Ofcer (CFO), the Chief Commercial
Ofcer (CCO), and the Chief Sports Ofcer (CSO), and also with
industry experts, a member of a supporter organization, sponsors,
and a representative from the Swedish Elite Football Organization (SEF). The collection of data took place from January, 2014
to February, 2015. The majority of the interviews were conducted
between January and May, 2014, with three follow-up interviews
being conducted in February 2015. The length of the interviews varied from 40 to 90 min and took an average of 60 min. All interviews
were recorded and transcribed.
The interviews were complemented with additional documents,
including a budget template, planning documents, a description of
the organizations codes of conduct and websites. The direct observations consisted of the annual meeting for the Football Section, one
home game attendance together with the Board of Directors, guided
tours of the headquarters and training facilities and two events held
for supporters of FClub: a seminar managed by supporters including lecturers from international football organizations and Swedish
media representatives, and an open meeting focusing on supporter
management following the season premiere of the league in 2014.
At this event, staff from FClub, the various supporter organizations
and other relevant stakeholders were represented. The inclusion
of direct observations as sources of data allowed us to obtain an
enhanced understanding of the data collected in the interviews.
When conducting the data analysis we rst arranged the empirical data chronologically with the intention of identifying common
patterns or themes. We focused, in particular, on the role of the performance measures in managing the sports and business logics. We
then re-organized our narrative around key themes (e.g., organizational structure, budgeting, performance measurement systems)
and ve situations related to the purchase and sale of players
that emerged as we sought to understand whether sports and
business logics do or do not compete with each other in specic
decision-making situations, and to determine the role of PMS in
such situations. We nally positioned our emergent ndings vis-vis previous research so as to discuss the particular contribution of
our paper.
4. Case analysis
4.1. The Swedish eld of football
The Swedish sport movement enjoys a prominent position in
Swedish society and comes from an old tradition of voluntarism and
democracy, where sports are seen as being contributory to public
welfare (Stenling, 2014). As Stenling (2014, p, 510) put it: When
it comes to sport, this model [the Scandinavian welfare model] has
been translated into a sport-for-all ideal, with far-reaching state
ambitions for enabling citizens access to recreation and meaningful
leisure. Historically, Swedish sport organizations have therefore
been structured as voluntary non-prot organizations in order to
comply with regulations for government aid (Stenling and Fahln,
6
The identities of individuals, and of the organization itself, have been disguised
to preserve anonymity in accordance with our agreement with the organization.
7
8
www.svenskfotboll.se.
http://svenskfotboll.se/ImageVault/Images/id 9869/ImageVaultHandler.aspx.
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Sports Inc.
Football section
Sport B section
Sport C section
FClub
the largest section within the sports organization Sports Inc, shown
in Fig. 1. Sports Inc. is fully owned by its members, and the Football Section is fully owned by Sports Inc. The Football Section is
the majority owner of FClub and a number of private individuals
are the minority owners.9 However, the CEO explains that FClub,
like all other football clubs in Sweden, is unlikely to ever pay out
any dividends to its shareholders. This is accepted by the investors,
most of whom are dedicated football fans.
With regard to the institutional logics relevant for our case
organization, all interviewees emphasized the prevalence of two
main sets of institutional demands, which we summarize with the
notions of sports and business logics, respectively. As the CEO put
it: There are two sides of running [FClub], the business and the
sports. We need both and it is a great challenge to nd a balance
between them. Recurrent phrases from the interviewees referring
to the sports logic are: our winning mentality, everyone looks
at the league Table in the newspapers after each round, we need
to perform on the eld, and passionate fans. Recurrent phrases
referring to the business logic are we need to have solid nances,
we are a limited liability company, a balanced budget is very
important, we need good nances to keep our elite license.
We do not claim that these are the only institutional logics
at work in the football club. Some decisions within the club may
indeed be inuenced by demands that cannot be subsumed under
either of these logics. However, the sports and the business logics
are the most visible ones within the organization and, importantly,
they are prominently enacted, and thus made relevant, through
both the organization structure and the performance measures in
place (c.f., McPherson and Sauder, 2013; Thornton et al., 2012). In
the following we will analyze in more detail how they are enacted.
4.3. The organizational structure as a way to manage the sports
and business logics
FClub employs more than 50 people, including football players,
coaches, physicians and administrative personnel. FClub has one
fully owned subsidiary, FClub Merchandise, which sells souvenirs
and other sports-related items. The majority of the administrative
personnel work in the headquarters, whereas the other employees
work in the training facilities. FClubs organizational structure is
shown in Fig. 2 and has been designed around two units, i.e., the
Sports Unit and the headquarters.
The headquarters has three sub-units. The Sales and Marketing
Department focuses on the commercial operations such as ticket
sales, sponsorships and advertising and is run by the Chief Com-
9
The ownership structure in FClub is stipulated by the previously mentioned rule
regarding modied limited liability sports companies.
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could look like, and then they will approve some parts of it and
ask us to reconsider other parts.
Similar to the Sports Unit budget, the employees responsible
for all of the other expense items submit their proposals with forecasted expenses, discuss them with the CFO and CEO, and agree
on a nal number. The CFO, CEO and each employee with budget
responsibility conducts a feedback session and adjusts the budget
to t the total budget targets. Once this is completed for all units,
the budget is submitted and presented to the board for discussion
and nal approval.10
Having separate budgets is important for facilitating structural
differentiation (c.f., Kraatz and Block, 2008). The top managers all
argue that the clear separation of the budgets for the headquarters
and the Sports Unit is made deliberately to avoid unproductive debates about continuous trade-offs between within-the-year
expenses related to sports and business (c.f., Brignall and Modell,
2000). One of the top managers mentioned that he had heard that
in some clubs, the sports budget was adjusted during the year if, for
instance, sponsorship sales or ticket sales were not going according
to plan. This is not done within FClub, where, once the two separate
budgets are set, the budget for the Sports Unit does not change during the year. As he put it: [The CSO] needs to know that this is the
amount of money to spend during the year. This is really important
from a sports perspective.
During the budgeting process top management considers the
two logics jointly, insofar as they decide on how to allocate
resources to the two units. However, since revenue forecasts tend
to be rather stable and expenses in both units are to a large extent
xed, the budgeting process is not contested to any great extent and
no major compromises are being considered at this stage. As one
of the top managers explained: The budgeting process is not that
complicated. The previous years budget is often simply adjusted a
little, but the main reason why it is so straightforward is that we
exclude sales of players from the budget. This is different when
10
We acknowledge that important compromises between the sports and business
logics may happen during budget preparation to arrive at the nal approved budgets.
Our focus in this study has primarily been on PMS and we have therefore no further
details about compromises during budget preparation.
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11
For certain quotations we are required to not use the specic title of the interviewee, such as CEO, board member, CSO, in order to preserve anonymity for somewhat
sensitive points of view.
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12
50 m Euro is not the actual gure. It has been changed to preserve anonymity.
The gure corresponds to the total amount of share capital in the balance sheet.
13
The three measures are not connected to incentive systems. Top managers have
a xed salary and do not receive any bonuses.
14
Thus, the ve situations discussed below are empirically grounded. That is, when
asked to elaborate on how PMS were used during the meetings, the top managers
unisonal answer was: It depends, and then they discussed different situations. No
further situations than those described below were discussed by the FClub managers.
15
Note here that Swedish football seasons differ from the typical season structure
in Europe where the season starts in August.
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Thus, all managers agreed that in FClub there are strong emotions involved when facing the risk of relegation. Consequently,
in this situation, sports performance is mobilized to argue for
decisions that will almost certainly have negative nancial consequences for FClub in the short-term. In other words, it seems that
the sports logic is prioritized here at the expense of the business
logic.
However, in this situation, the cause-effect relationship
between the logics is not unambiguous. Even though the short-term
deterioration of the nancial result is quite obvious, relegation to
the second league would also imply considerable nancial losses
in terms of lost revenues due to the TV-license agreement, reduced
ticket sales and lost sponsorship deals. Therefore all managers
agreed that the negative nancial consequences for FClub in the
short-term are more than compensated by the long-term nancial
gains that avoiding relegation would bring. As one top manager put
it: Relegation just cannot happen. This would hit our revenues so
hard in the next year. Here business and sports really are aligned.
We should do everything we can to avoid relegation even if our
short-term nancial result suffers. In other words, what we see
here is that the relationship between the sports and the business
logic is enacted in such a way that a positive cause-effect relationship between the logics emerges. Succeeding in sports is regarded
as a condition for a sound nancial performance.
Situation 5: Placed 4th to 5th in the league and sensing the possibility of winning the league
All managers agree that one of the most emotional situations is
when the team is performing well, but has had some unlucky losses
and has therefore landed in 4th or 5th place in the middle of the
season. This means that everyone senses the possibility of winning
the league, if the sports performance could just be improved a little
bit. Apparently, in these situations, it happens that rash decisions
can be made to acquire player contracts with the aim of winning
the season. The external pressure from supporters and fans, all of
whom want to win, and the emotions attached to winning by the
management team, contribute to making such decisions. Here the
sports-based measure is mobilized, as one top manager stated:
You fall into some sort of collective spiral that does not really
exist in ordinary companies. We all want our team to win. . . and
when we are placed 4th or 5th the fans shout More!, and the
CSO shouts More!. Well, everyone shouts More!.
Similarly, another top manager explained:
[W]ith so many emotions and the winning instinct, we often
buy new players and bet on winning the league when we feel
we have a good chance, even when this means running into
nancial losses.
This issue is something that is persistently recognized within
the sports industry, and as the CEO of the Swedish Elite Football
Association stated: Ive seen this happen in several elite football
clubs. The external pressure [when a team has the chance of winning the national league] causes businessmen on the board to lose
their heads and fail to reason in a structured manner.
Thus, in this kind of situation, sports performance is prioritized
over short-term nancial performance. This is similar to what we
observed in situation 4, with the difference that here it is the upside
potential rather than the downside risk that justies the investment
in sports. Interestingly, this decision is not rationalized on the basis
of the nancial benets that would also go along with winning the
league. The business logic is mainly enacted in terms of the shortterm nancial situation. Therefore, in the eyes of the managers, one
logic is indeed compromised against the other and, with the benet
of hindsight, this is viewed critically.
Please cite this article in press as: Carlsson-Wall, M., et al., Performance measurement systems and the enactment of different institutional logics: Insights from a football organization. Manage. Account. Res. (2016), http://dx.doi.org/10.1016/j.mar.2016.01.006
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Table 1
Summary of the ve situations.
Situation
Compromising behavior
No compromise needed
Medium (Zone of
indifference)
Medium (Zone of
indifference)
High (risk of relegation)
logics (c.f., Goodrick and Salancik, 1996), which leads them to perceive a tension in some cases (where the rst relationship is given
prominence), but not in others (where the latter relationship is
stressed).
In line with this, we nd that in three situations (2, 3 and
5), FClubs top management acknowledges a conict or tension
between the two logics which they address by prioritizing one of
them and thus compromising the other one (see Table 1). In situations 2 and 3, they prioritize the business logic (i.e., they decide
against making additional investments), while in situation 5, they
prioritize the sports logic (i.e., they decide to invest). In all of these
situations, they enact the business logic by pointing to the shortterm nancial burden that the additional investment brings. This is
different in situation 4, where they enact the business logic primarily in terms of the (uncertain) nancial benets of avoiding
relegation. Because of this enactment, the tension between the
two logics disappears (or is at least strongly reduced) such that
managers can think of the two logics as being in harmony.
Thus, our study demonstrates that compatibility of logics varies
not just between elds and organizations (Greenwood et al., 2011;
Besharov and Smith, 2014), but also between situations within an
organization. Depending on the particular situation, the same two
logics may be experienced as either conicting or compatible. In
those cases in which they are conicting, some kind of compromise is made. In order to understand why these compromises are
sometimes made in favour of one logic and sometimes in favour of
the other, we need to look more closely at the information from the
performance measures.
5.2. Performance measures, compromises, and non-linear
performance rewards
The literature suggests that performance measurement systems
can function as structural solutions to the problem of competing
logics by producing concurrent visibility for the different institutional demands (Chenhall et al., 2013; Sundin et al., 2010). The three
key performance indicators that are routinely monitored in FClub
do indeed create such concurrent visibility for the sports and the
business logics, respectively. FClubs top management enacts these
two logics when making sense of the current league-table position, nancial result, and amount of equity in the balance sheet. In
contrast to the existing literature, however, our particular focus is
not on the design of such compromising accounts (Chenhall et al.,
2013), but rather on their situated use. In examining different situations that are characterized by different levels of performance
Please cite this article in press as: Carlsson-Wall, M., et al., Performance measurement systems and the enactment of different institutional logics: Insights from a football organization. Manage. Account. Res. (2016), http://dx.doi.org/10.1016/j.mar.2016.01.006
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6. Conclusions
This paper has examined the role of performance measurement
systems (PMS) in a particular subeld of popular culture, i.e., sports.
We have analyzed the way in which managers in a football organization use a set of performance measuresleague-table position
(sports-related), nancial result (business-related) and amount of
equity in the balance sheet (business-related)to manage the coexistence of two institutional logics, the sports and business logics.
We make three main contributions to the literature.
First, we contribute to the institutional logics literature (e.g.,
Besharow and Smith, 2014; Greenwood et al., 2010; Lounsbury,
2007; McPherson and Sauder, 2013; Thornton and Ocasio, 2008)
and the related accounting literature (e.g., Amans et al., 2015;
Ezzamel et al., 2012; Lander et al., 2013) by detailing that, in
addition to variation between elds and between organizations,
different degrees of compatibility between logics are also found in
different situations within an organization. Previously, the literature has mainly concentrated on tensions and competition between
logics. Our ndings suggest that the relationship between logics is
situation-specic, i.e., there is an ambiguous cause-effect relationship between the logics that allows for different ways of enacting
a given logic in specic decision-making situations. Depending
on the particular situation, the sports and business logics were
experienced as either conicting or compatible. When they were
conicting, managers used the information from the PMS to make a
compromise. The actual outcomes of the metrics, and the possible
effects that decisions would have on these outcomes, were important when explaining why these compromises were made in favour
of one logic or the other.
Our second contribution is to the PMS literature (e.g., Chenhall
et al., 2013; Hall, 2011; Jordan and Messner, 2012; van der Veeken
and Wouters, 2002). Our ndings suggest that, in addition to analyzing how compromises are designed into the PMS as has been
documented in previous literature (e.g., Chenhall et al., 2013;
Kaplan and Norton, 1992; Sundin et al., 2010), emphasis also needs
to be placed on how compromises are made on the basis of such
PMS. We found that the meaning of different levels of sports performance was key for understanding the differences in compromising
behaviourwhen the performance was interpreted with respect to
both the sports and business logics. Within the zone of indifference
that characterized medium league positions, changes in sports performance were not perceived to be consequential for either sports
results or nancial rewards. However in situations where the sports
performance was relatively strong or weak, improvements or deteriorations in sports performance had taken the club out of the
central zone of indifference, with the result that managers became
prepared to compromise the short-term nancial stability of the
club. This non-linearity in the performance rewards explained the
difference in the compromises reached in various situations in
our case organization. We also found that the situations in which
extraordinary rewards or losses were anticipated were highly emotional. This supports the idea that accounting technologies, like
rankings and performance metrics, have an affective dimension
Please cite this article in press as: Carlsson-Wall, M., et al., Performance measurement systems and the enactment of different institutional logics: Insights from a football organization. Manage. Account. Res. (2016), http://dx.doi.org/10.1016/j.mar.2016.01.006
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15
Acknowledgements
This paper has beneted from comments by two anonymous
reviewers as well as by Tony Davila, Michael Lounsbury, Sven
Modell, Julia Mundy, Marek Reuter, Nicole Sutton, participants at
the workshop on Managing Popular Culture, University of Edinburgh Business School, April 2015, and participants at the research
seminar series in management control, Stockholm School of Economics. We are also grateful to Ellen Ekblom and Denise Stengrd
for research assistance and Suzanne Lidstrm for language editing.
Appendix A.
Interviews
Chief Executive Ofcer (CEO), FClub
Chief Executive Ofcer (CEO), FClub
Senior Manager, Sports Business Group of Deloitte
Chief Commercial Ofcer (CCO), FClub
Chief Executive Ofcer (CEO), FClub
Chief Executive Ofcer (CEO), FClub
Chief Financial Ofcer (CFO), FClub
Chief Sports Ofcer (CSO), FClub
Chairman of the Board, Football Section
Chief Financial Ofcer (CFO), FClub
Supporter Liaison Ofcer (SLO), FClub
Chief Financial Ofcer (CFO), FClub
Chairman of the Board, Supporter Organization of FClub
Chief Executive Ofcer (CEO of SEF), SEF
Former Chief Executive Ofcer (Former CEO), FClub
Head of Markets, Ofcial Sponsor
Chairman of the Board, FClub
PR-specialist, Freelance for FClub
Board Member, FClub
Sports Coordinator, FClub.
Chief Executive Ofcer (CEO), FClub
Chief Sports Ofcer (CSO), FClub
Board Member, FClub
2014-01-17
2014-01-24
2014-02-05
2014-02-06
2014-02-06
2014-02-13
2014-02-13
2014-02-20
2014-02-24
2014-03-24
2014-03-24
2014-04-08
2014-04-08
2014-04-09
2014-04-11
2014-04-11
2014-04-14
2014-04-14
2014-04-16
2014-04-24
2015-02-16
2015-02-16
2015-02-16
Direct observations
Direct observation 1, Tour of the headquarters
Direct observation 2, Annual Meeting for the Football
Section
Direct observation 3, Supporter Seminar
Direct observation 4, Additional Supporter Meeting
Direct observation 5, Attended home-game with the Board
of Directors
Direct observation 6, Tour of the training facilities
2014-01-17
2014-03-06
2014-03-15
2014-04-10
2014-04-13
2014-04-24
Internal documents
Budget template.
Code of conduct contract template.
Code of conduct, Way to play.
Annual reports, 20012014.
Planning documents.
Description of the organization.
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