Emotional traditions meet binary practices: A study of the role of performance measurements and information systems in a Swedish NGO

Sammanfattning: This thesis explores how the role of performance management systems, in institutionally complex environments, is affected by the role of Information Systems. To pursue this, we draw on a single case study of an NGO undergoing a digital transformation. To analyse the case data, we employ a synthesized framework, consisting of Barrett et al. (2020) and performance management systems. We find that the affordances ascribed to the information systems influenced and incapacitated the compromising role of performance management systems. However, such incapacitation was largely dependent on the level of performance of the digital fundraising. We contribute to the overall literature on accounting in institutionally complex environments by showcasing that Information Systems may incapacitate the compromising role of accounting. Furthermore, we demonstrate that due to the affordances, the compromising role of performance management systems between logics can be dependent on the performance of activities not attached to the conflicting institutional logics.