(Dys)functionality of intentions or outcomes? Performance funding of Danish schools
| Autor: | Per Nikolaj Bukh, Morten Lund Poulsen, Karina Skovvang Christensen |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2023 |
| Předmět: |
Inclusion
CONSEQUENCES Basic education IMPACT Performance funding Public sector Economics Econometrics and Finance (miscellaneous) PUBLIC-SECTOR MATTERS Education Social investments Unintended consequences Accounting Incentives Intentions and actions MANAGEMENT Dysfunctionality ACCOUNTABILITY Children |
| Zdroj: | Poulsen, M L, Bukh, P N & Christensen, K S 2023, ' (Dys)functionality of intentions or outcomes? Performance funding of Danish schools ', Accounting, Auditing & Accountability Journal, vol. 36, no. 1, pp. 267-294 . https://doi.org/10.1108/AAAJ-12-2020-5034 Poulsen, M L, Bukh, P N & Christensen, K S 2021, ' (Dys)functionality of intentions or outcomes? Performance funding of Danish schools ', Paper fremlagt ved Nordic Accounting Conference 2021, Copenhagen, Danmark, 11/11/2021-12/11/2021 . Aalborg University Poulsen, M L, Bukh, P N & Christensen, K S 2021, ' (Dys)functionality of intentions or outcomes? Performance funding of Danish schools ', Paper presented at EIASM Conference on Performance Measurement and Management Control, 15/09/2021-17/09/2021 . Aarhus University Poulsen, M L, Bukh, P N & Christensen, K S 2021, ' (Dys)functionality of intentions or outcomes? Performance funding of Danish schools ', Paper presented at 11th International EIASM Public Sector Conference, 27/09/2021-28/09/2021 . Poulsen, M L, Bukh, P N & Christensen, K S 2021, ' (Dys)functionality of intentions or outcomes? Performance funding of Danish schools ', Paper fremlagt ved EIASM Conference on Performance Measurement and Management Control, 15/09/2021-17/09/2021 . Poulsen, M L, Bukh, P N & Christensen, K S 2021, ' (Dys)functionality of intentions or outcomes? Performance funding of Danish schools ', Paper fremlagt ved 11th EIASM Public Sector Conference, 27/09/2021-28/09/2021 . Poulsen, M L, Bukh, P N & Christensen, K S 2021, ' (Dys)functionality of intentions or outcomes? Performance funding of Danish schools ', Paper fremlagt ved Nordic Accounting Conference, 11/11/2021-12/11/2021 . Poulsen, M L, Bukh, P N & Christensen, K S 2023, ' (Dys)functionality of intentions or outcomes? Performance funding of Danish schools ', Accounting, Auditing and Accountability Journal, vol. 36, no. 1, pp. 267-294 . https://doi.org/10.1108/AAAJ-12-2020-5034 |
| DOI: | 10.1108/AAAJ-12-2020-5034 |
| Popis: | PurposeThis paper studies how performance funding of education is perceived by principals, teachers and administrative staff and management. The dysfunctionality of performance measures often reflects how the measures prevent an organisation from achieving its goals. This paper proposes that perceptions of dysfunctionality can be analysed by separating the perceptions of the programme's intentions, of the school-level actions and of the outcomes for students.Design/methodology/approachFollowing a qualitative methodology, semi-structured interviews were conducted with teachers, school management, staff specialists and top management in a large Danish municipality when outcome-based funding was introduced.FindingsThe performance-funding programme affected teaching by changing educational priorities. Different perceptions of the (dys)functionality of intentions, actions and outcomes fuelled diverging responses. Although the performance measure was generally considered incomplete, interviewees' perceptions of the financial incentivisation and the dysfunctionality of actions depended on interpretations of the incentivisation and student-related outcomes of the programme.Research limitations/implicationsDysfunctionality can be contested; the interpretations of the intention of a performance-funding programme affect the perceived dysfunctionality of reactions. Both technical characteristics of funding schemes and administrators' and principals' mediating roles are essential for the consequences of performance funding.Originality/valueThe paper examines conditions for dysfunctionality of performance measures. We demonstrate that actions can be perceived as dysfunctional because of a measurement's intentions, actions themselves and the actions' outcomes. Further, the paper illustrates how the reception of performance funding depends on how consequences are enacted based on educators' interpretations of the (dys)functionality of intentions, actions and outcomes. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|