Performance Measurement Practice and Accountability Relationship in a Non-Profit Organization: An Institutional Work Approach

HRMARS - Purpose: This study aims to explore how the performance measurement practice aligns multiple accountability relationships within the Shanghai Charity Foundation (SCF). Design/methodology/approach: This study follows a qualitative single case study drawing on institutional work (IW) theory. The data sources of this study were obtained through conducting about 60 hours of semi-structured interviews with 24 stakeholders. Findings: The performance measurement practice in SCF presents a strategy-oriented pyramid model and often brings about accountability mismatches between accountability demands and supply during its transition from a policy executor to an institutional co-creator. This study suggests that data empowerment is the direction of future efforts to achieve a new type of accountability alignment, through proactively managing and meeting potential accountability expectations to guide and shape accountability demands, and achieve a new, higher level of alignment. Practical implications: Accountability alignment is a dynamic process shaped by different groups of actors through continuous and intertwined IW. Managers can consciously and strategically utilize creation and maintenance work to educate, steer, and align internal and external actors. Disruptive work can be reframed as valuable diagnostic mechanisms, offering critical insights to foster systemic evolution and adaptation. Originality/value: This study makes an original contribution by exploring the links between performance measurement practice and accountability relationship from an NPO perspective using an IW approach, and the first-hand interview data of this study lead to novel conclusions.