(Dys)functionality of intentions or outcomes? - Forskning

Purpose: This 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/approach: Following 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. Findings: The 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/implications: Dysfunctionality 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/value: The 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.

Originalsprog	Engelsk
Tidsskrift	Accounting, Auditing and Accountability Journal
Vol/bind	36
Nummer	1
Sider (fra-til)	267-294
Antal sider	28
ISSN	1368-0668
DOI	https://doi.org/10.1108/AAAJ-12-2020-5034
Status	Udgivet - jan. 2023

Find uddannelse

Studievejledning

Besøg AU

Kvalitet

Find

Aktuel forskning

Talent

Virksomheder

Kommuner og regioner

Gymnasier

Myndigheder

Organisation

Kontakt

Profil

Job

Om AU

(Dys)functionality of intentions or outcomes? Performance funding of Danish schools

DOI