Article2009

A case study of the performance management system in a Malaysian government linked company

69 citations0/0 files storedJournal of Accounting & Organizational Change

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Accounting and Organizational Management Public Policy and Administration Research Management and Organizational Studies

Abstract

Purpose The purpose of this paper is to explain the institutionalization process of the performance management system (PMS) in a Malaysian government‐linked company (GLC). The study specifically looks at the changes brought by the GLC transformation programme introduced by the government. Design/methodology/approach An explanatory case study method is used whereby data are collected through semi structured interviews, document reviews, informal conversations and observations. Findings Despite attempts to link the organisational activities to the system through the business operating plan, the data reveal that the PMS‐related activities have somehow been viewed as a routine mechanism for appraising the employees' performances and become decoupled from the organisational activities. Thus, the new PMS did not really change the way organisational members view and do things in the organisation. Research limitations/implications This study shows that the intention to institutionalise a new practice may not be materialised if there are not enough forces to support the change. The adoption of the new PMS practices may be due to isomorphic pressures to mimic other organisations in the same environmental field leading to ceremonial adoption of the practice. Originality/value This research provides evidence to the government that the process involved in transforming the organisational culture of a government‐linked organisation by using accounting tools might be time consuming, costly and subject to resistance. Hence, any change management programme introduced in a government‐linked organisation should have strong top management support, good financial standing as well as a reliable technical backup to the programme.

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References

1984Case Study Research: Design and Methods 1995Managing Legitimacy: Strategic and Institutional Approaches 2004Case Study Research 1993The New Institutionalism in Organizational Analysis.1991Strategic Responses to Institutional Processes 2001Thematic networks: an analytic tool for qualitative research 1991STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSES 1987Institutional Theories of Organization

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