The Logics of Performance Funding: Situated Tensions in Basic Education
本文研究丹麦公立学校绩效资助项目的实施，通过定性访谈分析教育逻辑与经济逻辑之间的脱钩、妥协和分化，揭示政策如何转化为组织实践并产生新张力。
ABSTRACT This article applies institutional logics to examine the implementation of a performance‐funding programme for Danish public schools. The programme introduced a potential bonus aimed at incentivizing improved educational outcomes for academically low‐performing students. We investigate the implementation of the programme through decoupling, compromising, and differentiation between an incumbent educational logic and the programme's intruding economic logic, drawing on a qualitative study of a Danish municipality's responses using semi‐structured interviews with administrators, school managers, and teachers. The findings demonstrate how a programme is translated into organizational practice, where solving some tensions induces new ones. The article contributes by highlighting different enactments of responses to tensions based on divergent interpretations of accounting technologies and institutional logics. It shows how an accounting technology goes through different translations from policy to influencing front‐line personnel and how responses can involve compromising and manipulation as well as unsuccessful decoupling.