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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/approachDrawing 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.FindingsThe 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/implicationsWhile 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/valueThe 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.
Qualitative Research in Accounting & Management – Emerald Publishing
Published: Feb 7, 2023
Keywords: Performance measurement; Habitus; University; Bourdieu; Practice theory
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