Author:
Seneviratne Chaturika Priyadarshani,Hoque Zahirul
Abstract
Purpose
This study aims to explore the role of individuals’ habitus in an organization’s performance measurement practices. Habitus refers to how individuals with a particular background perceive and react to the social world.
Design/methodology/approach
Drawing from the habitus philosophy developed by Bourdieu in his practice theory (Bourdieu, 1977), this study used a qualitative research methodology involving face-to-face interviews, observations of performance evaluation meetings and examination of documents within a Sri Lankan public university.
Findings
The authors revealed the power of university individuals as they possess practical knowledge in their field where they operate to make effects in the practice of a performance measurement system (PMS). In addition, the research findings show that mutually opposing strategies, self-interests and individuals’ varied power relations collectively play a dominant role in deciding the practical operation of the PMS at the university.
Research limitations/implications
While this study is constrained to a Sri Lankan public university, its findings offer insights into how individuals within an organization can emerge as influential players in PMS practice.
Originality/value
The findings enhance the understanding of how PMS practice may operate beyond traditional, calculative and abstract forms in an organizational setting. Instead, individuals, as micro-level forces in a specific social space, shape organizational practices, such as PMS, in universities.
Subject
Accounting,Business and International Management