Hybrid institutional logic and management control system outputs driven by transparency, informational availability and accountability

Abstract

Institutional logics give individuals and organizations meaning for which goals should be pursued. To this end, the management control system provides informational support for the management, planning and control of the organization in achieving its objectives and goals. Thus, this research seeks to understand how the hybrid institutional logics of bureaucratic, professional and market management boosted the outputs of the management control system for transparency, informational availability and accountability. Using qualitative methodology, which allows for in-depth data analysis, a case study was prepared at a Federal University, in the vice-rectorate responsible for the planning and development of the authority. Data were collected through semi-structured interviews, direct observation and documents. Based on the results of the discursive textual analysis, there is a hybridization of bureaucratic logic with market managerial logic, generating a new hybrid institutional logic. The hybrid institutional logic has a power structure such as hierarchical control through management levels, a source of authority through governance based on objectives, goals and results and an action basis in compliance, performance and budgetary control. This hybridization boosted the outputs of the management control system towards transparency, informational availability and accountability. At the end of the research, opportunities for future research are presented.

Keywords

• lógica institucional híbrida
• sistema de controle gerencial
• setor público