eprintid: 47842 rev_number: 6 eprint_status: archive userid: 23303 importid: 106 dir: disk0/00/04/78/42 datestamp: 2023-10-05 14:46:37 lastmod: 2023-10-05 14:46:37 status_changed: 2023-10-05 14:46:37 type: article metadata_visibility: show creators_name: Bénet, Nathalie creators_name: Deville, Aude creators_name: Ventolini, Séverine creators_idrefppn: 18269898X creators_idrefppn: 158740009 creators_idrefppn: 083285024 creators_affiliation: Toulouse School of Management creators_affiliation: IAE Nice creators_affiliation: IAE de Tours creators_halaffid: 520525 title: When a financially oriented performance measurement system supports hybrid collective sensemaking: the case of a cooperative bank ispublished: inpress subjects: subjects_GESTION abstract: A performance measurement system (PMS) is supported by the idea that performance measurements are drivers of organisational performance. Under that assumption, scholars have discussed and tried to develop comprehensive PMSs that include both financial and non-financial measurements. Building on the specific context of a hybrid organisation and findings from a case study, this paper explores how an incomplete and financially oriented PMS in a hybrid setting can nevertheless support collective sensemaking. The findings show how a PMS is used by managers at a cooperative bank as an artefact, supporting conversational and material practices. Combined with the organisation’s strong socialisation process and managers and employees’ need to defend their social and cooperative identity, a PMS supports the bank’s hybrid nature and leads to the avoidance of tension and conflict. That shows that the PMS presents a specific feature: flexibility in its handling and use by managers and employees. This paper thus contributes to the call made in the literature for more studies on PMSs in hybrid organisations by showing that even an incomplete PMS can allow such organisations to avoid tension and conflict relating to their hybrid values. date: 2023-03 date_type: published publisher: Academic Press id_number: 10.1016/j.bar.2023.101202 official_url: https://www.sciencedirect.com/science/article/pii/S0890838923000355 faculty: gestion divisions: CRM keywords: Performance measurement system keywords: Sensemaking keywords: Incompleteness keywords: Hybrid organisations keywords: Cooperative banks language: en has_fulltext: FALSE doi: 10.1016/j.bar.2023.101202 view_date_year: 2023 full_text_status: none publication: British Accounting Review place_of_pub: London. refereed: TRUE issn: 1095-8347 oai_identifier: oai:tsm.fr:2870 harvester_local_overwrite: publish_to_hal harvester_local_overwrite: official_url harvester_local_overwrite: pending harvester_local_overwrite: note harvester_local_overwrite: creators_idrefppn harvester_local_overwrite: title harvester_local_overwrite: creators_halaffid harvester_local_overwrite: publisher harvester_local_overwrite: place_of_pub harvester_local_overwrite: ispublished oai_lastmod: 2023-05-17T06:49:01Z oai_set: tsm site: ut1 publish_to_hal: TRUE citation: Bénet, Nathalie , Deville, Aude and Ventolini, Séverine (2023) When a financially oriented performance measurement system supports hybrid collective sensemaking: the case of a cooperative bank. British Accounting Review. (In Press)