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The Art of Controlling - A study of performance measurement and control within an art context

Carle, Hanna and Colvås, Lina LU (2017) BUSN79 20171
Department of Business Administration
Abstract
Purpose: The overall purpose of this thesis is to contribute to the knowledge of how performance measurement and management control are designed and used within an art context. The research aims to answer how performance is measured within nonprofit art institution, how the performance measurement has implications for the use of other control mechanisms, and how and why the context affects the performance measurement and control.

Methodology: To answer the research questions the study has a qualitative research approach, starting with a theoretical review, followed by a multiple-case study on nonprofit art institutions.

Theoretical perspectives: The theoretical framework is based on an adoption of contingency theory, and is... (More)
Purpose: The overall purpose of this thesis is to contribute to the knowledge of how performance measurement and management control are designed and used within an art context. The research aims to answer how performance is measured within nonprofit art institution, how the performance measurement has implications for the use of other control mechanisms, and how and why the context affects the performance measurement and control.

Methodology: To answer the research questions the study has a qualitative research approach, starting with a theoretical review, followed by a multiple-case study on nonprofit art institutions.

Theoretical perspectives: The theoretical framework is based on an adoption of contingency theory, and is structured by three central concepts: The control context, performance measurement and implications for control.

Empirical foundation: The empirical data consists of both primary and secondary data, and is collected through semi-structured interviews with four different art institutions, complemented with internal documents and digital material.

Conclusions: The findings of this study suggest that nonprofit art institutions face a dilemma in measuring performance since artistic quality is hard to translate into measurable terms. Due to the difficulty of defining and measuring performance, it is also hard to manage and control. The findings indicate that art institutions have to rely on the employees’ ability to guide themselves within the boundaries of role descriptions and budget limits. The need for art institutions to balance between artistic and economic logics is a key contextual factor that affects the performance measurement and control, where the funding situation is an important factor determining how a particular organization balance between the two. (Less)
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author
Carle, Hanna and Colvås, Lina LU
supervisor
organization
course
BUSN79 20171
year
type
H1 - Master's Degree (One Year)
subject
keywords
Management control, Performance measurement, Art context, Nonprofit organizations, Art institutions
language
English
id
8922089
date added to LUP
2017-09-06 17:06:58
date last changed
2017-09-06 17:06:58
@misc{8922089,
  abstract     = {Purpose: The overall purpose of this thesis is to contribute to the knowledge of how performance measurement and management control are designed and used within an art context. The research aims to answer how performance is measured within nonprofit art institution, how the performance measurement has implications for the use of other control mechanisms, and how and why the context affects the performance measurement and control.

Methodology: To answer the research questions the study has a qualitative research approach, starting with a theoretical review, followed by a multiple-case study on nonprofit art institutions. 

Theoretical perspectives: The theoretical framework is based on an adoption of contingency theory, and is structured by three central concepts: The control context, performance measurement and implications for control.

Empirical foundation: The empirical data consists of both primary and secondary data, and is collected through semi-structured interviews with four different art institutions, complemented with internal documents and digital material. 

Conclusions: The findings of this study suggest that nonprofit art institutions face a dilemma in measuring performance since artistic quality is hard to translate into measurable terms. Due to the difficulty of defining and measuring performance, it is also hard to manage and control. The findings indicate that art institutions have to rely on the employees’ ability to guide themselves within the boundaries of role descriptions and budget limits. The need for art institutions to balance between artistic and economic logics is a key contextual factor that affects the performance measurement and control, where the funding situation is an important factor determining how a particular organization balance between the two.},
  author       = {Carle, Hanna and Colvås, Lina},
  keyword      = {Management control,Performance measurement,Art context,Nonprofit organizations,Art institutions},
  language     = {eng},
  note         = {Student Paper},
  title        = {The Art of Controlling - A study of performance measurement and control within an art context},
  year         = {2017},
}