Conforming or transforming? How organizations respond to multiple rankings. (January 2018)

• Record Type: Journal Article
• Authors: Pollock, Neil; D'Adderio, Luciana; Williams, Robin; Leforestier, Ludovic
• Is Part Of: Accounting, organizations and society. Volume 64(2018)
• Page Start: 55
• Page End: 68
• Publication Date: 2018-01
• Subjects: Accounting -- Periodicals; Social accounting -- Periodicals; Comptabilité -- Périodiques; Bilan social -- Périodiques; 657.05
• DOI: 10.1016/j.aos.2017.11.003
• Languages: English
• ISSNs: 0361-3682

Abstract

Abstract: The dominant theme within extant research on performance and ranking conceptualises the organisational response to a ranking as one where it responds by conforming to the measure. This process of straightforward 'reactivity' (Espeland and Sauder 2007), however, is not always possible, especially in the complex and rapidly-changing settings described in this paper. In certain contexts organisations are surrounded by multiple measures, raising the question as to which they should align. Drawing on an ethnographic study across a number of sites, we show how some organisations instead of conforming to a single measure are 'transforming' to respond to the challenge of multiple rankings, by constructing and elaborating new forms of expertise, knowledge and connection with rankers. Unlike prior research that presents organisations as constrained by systems of measuring (which we name 'reactive conformance'), we examine how they are becoming more proactive towards this challenge (described as 'reflexive transformation'). Specifically, building on themes from accounting and the sociology of worth, we present evidence that organisations exercise greater choice than expected about which rankings they respond to, shape their ranked positions, as well as wield influence over assessment criteria and the wider evaluative ecosystem.