Reconciling competing logics through performance measurement systems

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bachelor_Carlsson_Roy_2023.pdf (492.62 KB)

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School of Business | Bachelor's thesis
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Date

2023

Department

Laskentatoimen laitos

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Mcode

Degree programme

Laskentatoimi

Language

en

Pages

20+5

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Abstract

This thesis studies performance measurement systems as a tool for combining competing logics, through the case study of an ice hockey team. The purpose of this study is to find out how and what performance measures are used in reconciling the competing interests of sporting and financial performance. This study takes the form of a qualitative case study. It will review previous literature on the topic of performance measurement and management accounting in sports, followed by an interview with the case organization. The findings of this study mostly support previous findings. Structural differentiation was found to be an important tool for reconciling competing logics, with the organization divided into separate sporting and business units. Each unit had its own set of key performance indicators, with a few key measures being tracked by the entire organization or given added weight.

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Thesis advisor

Vaivio, Juhani

Keywords

PMS, KPI, competing logics, sports

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https://urn.fi/URN:NBN:fi:aalto-202402042296

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[kand] Kauppakorkeakoulu / BIZ (Open Access)