Deep Sea Port Performance as Key to Public Sector Financial Accountability: Institutional Logics Approach

AimThis study extends institutional logics and accountability literature to organisationalperformance.Theoretical approach and research questionThe study uses institutional logics theory to analyse how a shift in the institutionallogics prevailing within an organisation affects both organisational performance andinter-organisational accountability. To increase focus, the paper analyses publicaccountability as between public managers and political decision makers.Method and context dataA field study was conducted from 2010 to 2015 in Finland. Data are based on officialfinancial reports, internal managerial reports, interviews and meetings observation inboth a regional seaport and its owner organisation. Data analysis uses critical realismmethodology on mechanisms, causations and outcome, which provides robust settings to overcome problems related to embedded agency in institutional logics theorising.FindingsThe study shows that a shift from administrative logics to entrepreneurship logicswith efficiency logics in focus improved performance of the port at intraorganisationaland inter-organisational levels. The improved performance cannot betaken for granted to improve public accountability between the port and the city,however, when analysed from the value-for-money approach.ContributionThe ways in which entrepreneurship logics institutionalise within an organisation, itseffect on organisational performance and public accountability at inter-organisationallevels are major contributions of this paper.