This dissertation explains the existence, sources, and variability of intra-organizational conflict in a hybrid organization. It assesses the usefulness of "structural" and "cultural" explanations of conflict and ultimately advances an alternative explanation for the presence of and variability in conflict in a hybrid organization. Homeowners' associations are used as a case for understanding the development of multiple institutional logics and the relationship between institutional pluralism and complexity and the presence of and variability in conflict in a hybrid organization. Drawing from quantitative and qualitative research conducted on homeowners' associations in the Greater-Boston area, including 250 surveys and 56 in-depth interviews with board members of homeowners' associations, I show how the American history and ideology of homeownership has generated two multiple, permanent, and functionally contradictory institutional logics--one based on the market and the other based on the community--in homeowners' associations. Using institutional theory and the concepts of institutional work and ambidexterity, I argue that organizational actor's responses to the presence of institutional pluralism and complexity, as evidenced in their perceptions and practices, determine whether a hybrid organization is subject to more or less conflict. My findings lead to three general conclusions. First, many homeowners' associations experience significant conflict. Second, structural and cultural explanations of conflict only partially explain the presence of conflict in homeowners' associations. They do not explain the variability of conflict in homeowners' associations. Third, and most significantly, the micro-actions of organizational actors matter in situations of institutional pluralism and complexity. I propose that organizational actors' responses to institutional pluralism and complexity explain variability in conflict; organizational actors either "don't do" or "do" logics. Organizational actors who "don't do" logics respond to institutional pluralism and complexity by eliminating and compartmentalizing logics. They perceive multiplicity as novel and problematic and enact disruptive practices to contest and separate logics. This results in more conflict. Organizational actors who "do" logics respond to institutional pluralism and complexity ambidextrously. They perceive multiplicity as routine, and even beneficial, and enact practices to maintain multiple institutional logics via context-specific and purposeful practices including adjustment, improvisation, and switching. This results in less conflict.

Institutional logics create order and stability. They organize interaction and prescribe how we should behave towards each other. Such logics have generally been regarded as exclusive, in the sense that an organizational field is always guided by a single institutional logic. If there are two or more institutional logics in one setting at the same time this will create conflicting demands and contradictions. So how do organizations and individuals that act in these settings, where different institutional logics do meet, cope with the conflicting demands?    This question is researched by studying actors who organize partnerships between corporations and non-profit organizations. Institutional logics have typically been studied at field level. My study follows a more recent literature strand focusing on individuals and their way of coping with conflicting institutional logics. In this thesis, interviews, text analysis and observations are used. The interviews were conducted with CSR managers of corporations, managers of corporate partners at non-profit organizations, CSR consultants, and project managers of intermediary organizations. These actors are working in an environment where conflicting institutional logics are played out. Using a narrative approach it is shown how these actors are aware of their institutional environment and its conflicts which requires them to constantly act as translators. The study shows that the actors organize an interplay between a market-logic and a social-welfare logic by bringing together the logics and establishing limits to what extent logics can be mixed. Thus, the actors can be understood as bilingual, rather than hybrids. Furthermore, it is argued that a narrative approach provides the possibility to understand institutional logics in empirical contexts as more present and visible than they are usually considered to be. The study concludes that bilingual actors balance conflicting demands and negotiate requirements set by institutional logics in their day-to-day work.  Settings where institutional logics meet can hence be understood as both a contradiction and an ongoing interplay.

Dans un contexte de transformation du travail et d’augmentation de la précarité, cette thèse aide à comprendre comment de nouvelles formes de travail émergent, se développent et parviennent à répondre aux besoins et aspirations sociales en matière de travail. Cette étude s’intéresse plus particulièrement aux dynamiques d’innovation sociale qui s’appuient sur les principes de l’économie sociale et solidaire. Elle repose sur une analyse néo-institutionnaliste, processuelle et multi-niveau des Coopératives d’Activité et d’Emploi, une forme organisationnelle hybride alliant les logiques institutionnelles de l’entrepreneuriat, du salariat et de la coopération. Elle a permis (1) de mieux comprendre les interactions entre l’innovation sociale et son contexte ; (2) de mettre en lumière une nouvelle forme de stratégie agissant sur les logiques institutionnelles pour gérer les tensions inhérentes à la forme organisationnelle hybride ; et (3) d’expliquer comment une organisation hybride peut permettre aux personnes de (re)donner du sens au travail. / In a context of labor transformation and increased work precariousness, this thesis explains how new forms of work emerge, develop and respond to social needs and professional aspirations.The study focuses especially on social innovation based on the principles of the social economy.It uses a new institutionalist, processual, multi-level analysis of the Business and Employment Cooperative, a hybrid organizational form that combines the institutional logics of entrepreneurship, employment and cooperation. It (1) deepens understanding of the interactions between social innovation and its context; (2) highlights a new strategy at institutional logic level that can overcome the tensions inherent in hybrid organizational forms; and (3) explains how hybrid organizations can enable people to (re)find meaning in their work.

Kandidatuppsats, Civilekonomprogrammet, controllerfördjupning, Ekonomihögskolan vid Linnéuniversitetet, ekonomistyrning, Kurskod: 2FE24E, VT16. Författare: Ebba Eriksson, Louise Johansen och Nikki Svensson Handledare: Natalia Semenova Titel: Faktorer som orsakar skillnader i investeringsprocesser - En komparativ flerfallsstudie i ett kommunägt bostadsbolag och en kommunal förvaltning Bakgrund och problem: Tidigare forskning har identifierat faktorer som påverkar investeringsprocesser i privata bolag. Huruvida dessa faktorer påverkar investeringsprocesser i två olika verksamheter diskuteras dock ej. Detta är av särskild vikt i kommuner då investeringar påverkar kommunens alla invånare. Kunskap om hur olika faktorer påverkar investeringsprocesser kan ge möjlighet att göra aktiva val i utformningen av denna process. Påverkan av en faktor kan konstateras om skillnader i denna faktor orsakar skillnader även i investeringsprocessen. I denna uppsats förklaras därför de faktorer som orsakar skillnader i investeringsprocessen mellan en hybridorganisation i form av ett kommunägt bostadsbolag respektive en offentlig verksamhet i form av en kommunal förvaltning. Syfte: Syftet med denna uppsats är att förklara vilka faktorer samt hur och varför dessa orsakar skillnader i investeringsprocessen mellan ett kommunägt bostadsbolag respektive en kommunal förvaltning. Metod: Metodvalet för studien är en komparativ flerfallsstudie med semi-strukturerade intervjuer i AB Ronnebyhus och den tekniska förvaltningen i Ronneby kommun. Slutsatser: I studien har tre faktorer identifierats som orsakar skillnader i investeringsprocessen mellan ett kommunägt bostadsbolag och en kommunal förvaltning. Dessa är ledning, mål och mått samt verksamhetsrelaterade egenskaper. / Authors: Ebba Eriksson, Louise Johansen och Nikki Svensson Supervisor: Natalia Semenova  Title: Factors which cause differences in investment processes - A comparative multiple case study in one municipal housing company and one municipal government unit Original title: Faktorer som orsakar skillnader i investeringsprocesser - En komparativ flerfallsstudie i ett kommunägt bostadsbolag och en kommunal förvaltning Background: Previous research has identified factors that affect the investment process in private companies. If these factors affect the investment process between two different organizations is not yet discussed. Effect of a factor can be stated if differences in this factor also cause differences in the investment process. This is of great importance in municipal governments because investments affect all municipal citizens. Knowledge of how different factors affect investment processes creates opportunities to make active choices in the designing of this process. Therefore, in the thesis has factors that cause differences between the investment process in a hybrid organization and a public organization been studied and explained. These are constituted by one municipal housing company and one municipal government unit. Method: The method of the thesis is a comparative multiple case study in AB Ronnebyhus and the technical unit in the municipal government of Ronneby.  Conclusions: In the thesis three factors which cause differences in the investment process between the municipal housing company and the municipal government unit has been identified. These factors are: management, goals and measurements and organization-related attributes.

Nous en savons encore peu sur la manière dont les organisations gèrent la complexité de l’environnement dans lequel elles évoluent, et en particulier sur les moyens qu’elles mettent en œuvre pour rester « elles-mêmes » tout en répondant aux pressions, parfois contradictoires, qui s’exercent sur elles. Cette question apparaît particulièrement prégnante pour les organisations qui se revendiquent d’un modèle alternatif au modèle dominant issu du système capitaliste, et qui présentent un caractère hybride, c’est-à-dire qui poursuivent une mission sociale en exerçant une activité commerciale. Dans cette thèse, nous nous intéressons au cas d’une mutuelle d’assurance française, la Ma, et du dispositif de planification stratégique qu’elle a mis en place entre 2007 et 2009. Nous appuyant sur une étude qualitative aux niveaux macro, meso et micro et sur une approche « par l’outil », nos résultats nous permettent de mettre en évidence les dynamiques divergentes et les tensions qui traversent la Ma et qu’elle doit parvenir à concilier, à intégrer, si elle ne veut pas disparaître ou perdre de vue sa mission sociale. Nous montrons que cette conciliation repose à la fois sur la forme complexe du dispositif qu’elle met en œuvre, dont la principale caractéristique est de revendiquer un caractère participatif et démocratique ; et sur le travail des acteurs à l’intérieur de l’organisation, qui démontrent une capacité à se saisir des enjeux stratégiques qui se posent à la Ma et à s’impliquer dans les réponses à y apporter. Cette recherche entend contribuer à la littérature institutionnelle relative à la gestion de la complexité au niveau organisationnel et à la « maintenance » des organisations hybrides en particulier. Elle s’adresse également à la littérature sur la pratique de la stratégie, en se saisissant de la question du rôle de la planification stratégique dans l’« intégration » des tensions organisationnelles. Enfin, elle prétend éclairer sous un angle rarement employé et pourtant riche, celui de l’outil, la question de la démocratie et de la participation dans les organisations. / How organizations cope with institutional complexity remains largely unexplored. Little is known, in particular, on how organizations manage to preserve their identity while responding to the often- conflicting demands of their environment. This issue is even more salient within hybrid organizations, ie. organizations which pursue a social mission through commercial activities, because they have to deal with intrinsic tensions between divergent logics. This dissertation focuses on the case of a French mutual insurance company, the Ma, and on the process of strategic planning it has implemented from 2007 to 2009 to elaborate its orientations. Based on an ethnographic observation of this process and a qualitative analysis at the macro, meso and micro levels, my results show that the Ma is indeed a hybrid and that to evolve and avoid mission drift, it had to overcome its internal tensions and integrate divergent dynamics of “maintenance” and “compliance”. The dissertation further explores the role played by the strategic planning process in this integration. In this case, it was achieved through both the complex shape of the apparatus of strategic planning, which main features were participation and democracy; and the work of internal actors, who demonstrated an ability to seize the strategic issues facing the Ma and to get involved in the drafting of relevant responses. This research aims to contribute to the institutional literature on the organizational responses to institutional complexity and to the "maintenance" of hybrid organizations in particular. It also addresses the literature on the practice of strategy by referring to the role of strategic planning in the integration of organizational tensions. Finally, it sheds light on the issue of democracy and participation in organizations through a tools-based approach, which is rarely used yet highly instructive.

Introduktion: Sedan ändringen i lag (2010:879) om allmännyttiga kommunala bostadsaktiebolag år 2011 ska de kommunala bostadsbolagen agera enligt affärsmässiga principer. Affärsmässiga principer innebär bland annat att avkastningen ska vara marknadsmässig för att säkerställa en stark och neutral konkurrens på bostadsmarknaden. Genom att jämföra avkastningen i kommunala bostadsbolag med privata bostadsbolag undersöker denna studie om offentligt ägande innebär en skillnad som kan snedvrida konkurrensen. Syfte: Syftet med denna studie är att jämföra avkastningen i kommunala bostadsbolag med avkastningen i privata bostadsbolag.  Metod: Studien har en deduktiv ansats med ett eklektiskt teoretiskt angreppssätt för att formulera studiens hypotes. De kvantitativa tvärsnittsdata som studien baseras på har samlats in genom årsredovisningar och undersökts genom regressionsanalyser för att pröva studiens hypotes. Slutsats: Studiens slutsats är att kommunala bostadsbolaghar lägre avkastning än privata bostadsbolag. Analysen visar att räntabilitet på både totalt och eget kapital är signifikant lägre för kommunala bostadsbolag även när det kontrolleras för faktorerna ägarspridning, agentens agerande, storlek, bostadsmarknadens styrka, utdelningar och extern finansiering. / Introduction: Since the change in Law (2010:879) on public municipal housing companies in 2011 the municipal housing companies should now act according to commercial principals. Among other things commercial principals implies that the rate of return should be adjusted to the conditions on the housing market to ensure a strong and neutral competition. By comparing the rate of return in municipal housing companies with the rate of return in private housing companies this study examines if public ownership make a difference that can distort competition. Purpose: The purpose of this study is to compare the rate of return in municipal housing companies with the rate of return in private housing companies. Method: The study has a deductive approach with an eclectic theoretical perspective to formulate the hypothesis. The quantitative cross-sectional data have been gathered through annual reports and then examined in regression analyzes to test the hypothesis. Conclusion: The conclusion of this study is that municipal housing companies do have a lower rate of return than private housing companies. The analyzes show that both return on assets and return on equity is significantly lower for municipal housing companies even when controlled for concentration of ownership, agent behavior, size, the strength in the housing market, dividends and external financing.

The municipal housing company is a form of hybrid organization whose operations meet demands and expectations. These requirements can be perceived as competitive as the company is expected to act commercially but also fulfill a socially beneficial purpose. A municipal housing company operates in institutional environments where it influences and is influenced by its surroundings. Previous research has identified the concept of hybrid organization and the emergence of institutional logic. With this study, we have investigated how competing requirements from business and socially beneficial principles are handled internally within a municipal housing company. The purpose of this study is to describe and explain how competing requirements from socially beneficial and business principles are handled in municipal housing companies. Our study is conducted based on the theory of institutional logic. We have studied which strategies the municipal housing company uses in its operational management when they meet competing requirements. To fulfill our purpose and answer the question, we interviewed six employees with different positions within Halmstad Fastighet AB. The empirical material has been compared with our theoretical framework and then we have a discussion about how the company handles the competing requirements. The results of our study show that the organization defies institutional logic and acts more rationally than expected when dealing with the requirements of business and socially beneficial principles in its operations. Our conclusion is that we can see elements of all three strategies in the business: the decoupling, compromise and combination strategy. We note that a balance between business and socially beneficial principles is not possible as there is a dominant requirement. In order for a municipal housing company to succeed in handling competing requirements, the company needs to change shape. We also see a purpose in maintaining the ambiguity surrounding the prioritization of business and socially beneficial principles. / Det kommunala bostadsaktiebolaget är en form av hybridorganisation vars verksamhet ställs inför krav och förväntningar. Dessa krav kan upplevas som konkurrerande då bolaget förväntas agera affärsmässigt men även uppfylla ett samhällsnyttigt syfte. Ett kommunalt bostadsaktiebolag verkar i institutionella miljöer där den påverkar samt påverkas av sin omgivning. Tidigare forskning har identifierat begreppet hybridorganisation och uppkomsten av institutionell logik. Vi har med denna studie undersökt hur konkurrerande krav från affärsmässiga- och samhällsnyttiga principer hanteras intern inom ett kommunalt bostadsaktiebolag. Syftet med denna studie är att beskriva och förklara hur konkurrerande krav från samhällsnyttiga- och affärsmässiga principer hanteras i kommunala bostadsaktiebolag. Vår studie genomförs med grund i teorin om institutionell logik. Vi har studerat vilka strategier det kommunala bostadsaktiebolaget använder sig av i sin verksamhetsstyrning då de möter konkurrerande krav. För att uppfylla vårt syfte och besvara vår frågeställning har vi intervjuat sex medarbetare med olika positioner inom Halmstad fastighets AB. Det empiriska materiale thar jämförts med vårt teoretiska ramverk och därefter för vi en diskussion om hur verksamheten hanterar de konkurrerande krav. Resultatet av vår studie visar att organisationen inte går i linje med institutionell logik och handlar mer rationellt än förväntat vid hantering av kraven från affärsmässiga- och samhällsnyttiga principer i verksamheten. Vår slutsats är att vi i verksamheten kan se inslag av samtliga tre strategier; frikoppling-, kompromiss- och kombinationsstrategin. Vi konstaterar att en balans mellan affärsmässiga- och samhällsnyttiga principer inte är möjlig då det finns ett dominerande krav. För att ett kommunalt bostadsaktiebolag ska lyckas hantera konkurrerande krav behöver bolaget skifta i skepnad. Vi ser även ett syfte med att ha en otydlighet kring prioriteringen av affärsmässiga- och samhällsnyttiga principer.

Submitted by Dolores Teixeira de Brito (doloresbrito@terra.com.br) on 2016-11-10T01:40:39Z No. of bitstreams: 1 Dissertation_Dolores_2016.pdf: 1510340 bytes, checksum: 812ca360631a36fc0b07ea8604353e10 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2016-11-11T13:15:35Z (GMT) No. of bitstreams: 1 Dissertation_Dolores_2016.pdf: 1510340 bytes, checksum: 812ca360631a36fc0b07ea8604353e10 (MD5) / Made available in DSpace on 2016-12-06T11:25:25Z (GMT). No. of bitstreams: 1 Dissertation_Dolores_2016.pdf: 1510340 bytes, checksum: 812ca360631a36fc0b07ea8604353e10 (MD5) Previous issue date: 2016-10-03 / Although Public Service Motivation theory (PSM) has been widely studied since Perry’s 1996 seminal work, including studies in different countries, there are still gaps in the literature regarding the emergence of PSM (wright 2008), its implications for public-sector employees recruitment and intake process, and its potential effects on job performance, particularly in an emerging country such as Brazil. In order to study public service motivation in Brazil, and its evolution from recruitment through retention, we carried a quantitative and qualitative research in a Brazilian regulatory agency, the Brazilian National Agency of Petroleum, Natural Gas and Biofuels (ANP), a public sector organization, and in a hybrid organization, Petrobras, an oil and gas company, a previously state-owned enterprise. Although Petrobras has now opened its capital and the hiring regime differs from public sector organizations, its capital is still majoritarily in the hands of the state and the agency ethos is still predominantly a public sector one. Therefore, this paper explores how the PSM construct, as proposed by James Perry (1990), applies to the Brazilian reality and suggests new elements for a new construct for a Brazilian PSM concept. Indeed, the data collected bears evidence that PSM as initially proposed in the cited study is not relevant to determine public service recruitment and entry motivation in Brazil. Values such as mission are not the reasons why Brazilian employees feel attracted to the public service. Nevertheless, once in the job, retention of such employees might result of a socially developed motivation and belief in the values regarding the mission of public organizations. This study also shows that the conditions of entry, as well as the progression paths before and after the recruitment are unique and peculiar to the Brazilian public sector entry mode. This study used a two-folded methodological approach: first, the author applied a survey to employees in both organizations using Perry ́s proposed survey instrument to test whether the PSM construct applied to the Brazilian case. Second, in-depth semi-strucutured interviews were carried out with employees in both organizations in order to collect data about specific features of motivation. This paper then concludes that the PSM concept must be redefined for the Brazilian case and that public service motivation is socially constructed on the job. Finally, the findings show that there is a unique dynamic in the Brazilian public service: given how competitive public examinations are, before recruitment, employees go through several competitive exams, erratically. They initially apply to very competitive and highly paid positions and, if they do not pass, they apply to lesser and lesser competitive positions until they pass. This characterizes a downward selection process. Conversely, once they have passed the examination, they start to compete for jobs that are higher paid, in an upward progression mode. Chosen jobs are not necessarily along the same profession lines. However, during the upward progression within the public sector, motivation and identity with the public sector emerges.

Dans cette recherche, nous nous intéressons aux dynamiques du savoir dans le contexte d’une organisation hybride. Dans ce cadre, nous nous appuyons sur l’approche du savoir en pratique (Gherardi, 2000, 2006 ; Nicolini et al., 2003) et sur la littérature de l’hybridité organisationnelle (Battilana et Dorado, 2010 ; Pache et Santos, 2010 ; Battilana et Lee, 2014). Ainsi, à travers l’étude de cas unique au sein d’un syndicat professionnel (la Fnaim), nous étudions la manière dont le contexte hybride de la Fnaim, représenté par une logique de marché et une logique professionnelle, influence le savoir en pratique des permanents. Nous basons notre recherche sur le service juridique de l’organisation où l’hybridité est présente de manière très soutenue. Nous avons recueilli nos données à travers 12 entretiens semi-directifs approfondis (dont 7 juristes, ce qui constitue la moitié du service juridique) combinés à des observations de juristes en situation de travail et des documents d’archives. Nos résultats nous montrent que le contexte hybride s’exprime dans le travail des juristes par trois aspects: 1) par la manière dont ils hiérarchisent les différentes demandes; 2) par les outils matériels mobilisés dans leur travail et 3) par le développement d’un répertoire spécifique. / In our research, we focus on the dynamics of knowing in the context of a hybrid organization. We base our research on the knowing in practice approach (Gherardi, 2000, 2006; Nicolini et al., 2003) and the literature of hybrid organizations (Battilana and Dorado, 2010; Pache and Santos, 2010; Battilana and Lee, 2014). Thus, through the case study of a professional association (Fnaim), we study how the hybrid context of Fnaim, represented by a market logic and a professional logic, influences the knowing of workers. We base our research on the legal department of this association where the hybridity is strongest. We collected our data through 12 in-depth semi-structured interviews (including 7 lawyers, which is half of the legal service) combined with observations of lawyers in the workplace and archival documents. Our results show that the hybrid context is expressed in the work of lawyers by three aspects: 1) by the way they prioritize the various demands, 2) by the materials used in their work, and 3) by the development of their specific repertoire.

Bakgrund: Användandet av PMS och olika styrmedel är föremål för ständig diskussion. Ett populärt verktyg inom styrning är det balanserade styrkortet, som kombinerar finansiella mål med ickefinansiella mål. Dessa mål fastställs och verkställs utifrån en organisations strategi. Hybrida organisationer är organisationer som har flera olika målsättningar, och har visats ha svårighet att identifiera sina mål inom det balanserade styrkortets perspektiv. I den svenska kontexten är en typ av hybrida organisationer kommunala bostadsbolag. Tidigare studier har efterfrågat vidare forskning om användandet av PMS i hybrida organisationer, varför en studie av omfattningen av kommunala bostadsbolags användning av det balanserade styrkortet kan bidra till forskningsområdet. Syfte: Skiljer sig omfattningen av redovisningen av de olika dimensionerna kopplade till det balanserade styrkortet mellan kommunala och privata bostadsbolag? Metod: Studien har applicerat en kvantitativ metod där vi, i linje med tidigare studier, tillämpar en kvantitativ innehållsanalys som består av 30 kommunala bostadsbolag och 30 privata bostadsbolag årsredovisningar. Studien bygger på en deduktiv ansats där en hypotes formulerats utifrån befintliga teorier. Erhållen empiri har använts för deskriptiv statistik, korrelationsmatrisen samt OLS-regressioner för att beskriva omfattningen av redovisning utifrån det balanserade styrkortets olika dimensioner. Slutsats: Studiens resultat visar att det finns vissa samband mellan kommunalt ägande av bostadsbolag och omfattningen av redovisningen av de olika dimensionerna i det balanserade styrkortet. Kommunalt ägande visade signifikant negativt samband med omfattningen av det finansiella perspektivet och interna-processer-perspektivet i det balanserade styrkortet. Av kontrollvariabler för storlek visade endast materiella anläggningstillgångar positiva signifikanta samband med omfattningen av redovisningen. / Background: The use of PMS and various management control systems is the subject of constant debate. One popular tool is the balanced scorecard, which combines financial and non-financial goals described in several different dimensions. These goals are set and executed dependent on the strategy of the organisation. Hybrid organisations are organisations which have several different goals, and have shown difficulty in identifying what their goals are in the context of the balanced scorecards various perspectives. In the context of Sweden, one type of hybrid organisations are municipal housing corporations. Earlier studies have requested further research regarding hybrid organisations and their use of PMS. This study aims to contribute to this area of research by studying the extent of municipal housing corporations use of the balanced scorecard. Purpose: Does the extent of the reporting of the different dimensions in the balanced scorecard differ between municipal housing corporations and private housing corporations? Methodology: The study applies a quantitative method in which we, in line with earlier studies, apply a quantitative content analysis which consist of 30 municipal housing corporations and 30 private housing corporations. The study is constructed with a deductive approach where a hypothesis has been formulated by existing theories. Obtained empiricism has been used for descriptive statistics, correlations matrix and OLS-regressions to describe the extent of the reporting of the different dimensions in the balanced scorecard. Conclusion: The results of the study show that there exists some relation between municipal housing corporations and the extent of the reporting of the different dimensions in the balanced scorecard. Municipal ownership showed a significant negative relation with the extent of the financial perspective and the internal processes perspective. For the control variables regarding size, only fixed assets showed a significant positive relation with the extent of the reporting.