Rethinking performance: Managing socio-ideological tensions with technocratic controls - A qualitative study of the effects on PMS in an organization with a strong culture post-acquisition.

Sammanfattning: By conducting a qualitative single case study on a Swedish acquisition, this paper aims to examine the implications on Performance Management Systems post-acquisition, where the acquiree is characterized by a strong culture. By analyzing the findings from nine interviews using the framework of technocratic and socio-ideological controls by Alvesson & Kärreman (2004), we found a significant interplay in the controls. Further, we discovered a shift in the direction of the influential relationship of controls, moving from socio-ideological controls affecting technocratic controls to the inverted relationship by e.g., the implementation of the development model. Although financial performance improved following the employment of change strategies suggested by previous studies in this field, the intended outcomes regarding cultural integration are yet to be fully realized. Thereby this study both supports and expands on previous research, by further proving that post-acquisition change implementation and integration are highly contextual.