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This paper studies how performance funding of education is perceived by principals, teachers and administrative staff and management. The dysfunctionality of performance measures often reflects how the measures prevent an organisation from achieving its goals. This paper proposes that perceptions of dysfunctionality can be analysed by separating the perceptions of the programme's intentions, of the school-level actions and of the outcomes for students.

Following a qualitative methodology, semi-structured interviews were conducted with teachers, school management, staff specialists and top management in a large Danish municipality when outcome-based funding was introduced.

The performance-funding programme affected teaching by changing educational priorities. Different perceptions of the (dys)functionality of intentions, actions and outcomes fuelled diverging responses. Although the performance measure was generally considered incomplete, interviewees' perceptions of the financial incentivisation and the dysfunctionality of actions depended on interpretations of the incentivisation and student-related outcomes of the programme.

Dysfunctionality can be contested; the interpretations of the intention of a performance-funding programme affect the perceived dysfunctionality of reactions. Both technical characteristics of funding schemes and administrators' and principals' mediating roles are essential for the consequences of performance funding.

The paper examines conditions for dysfunctionality of performance measures. We demonstrate that actions can be perceived as dysfunctional because of a measurement's intentions, actions themselves and the actions' outcomes. Further, the paper illustrates how the reception of performance funding depends on how consequences are enacted based on educators' interpretations of the (dys)functionality of intentions, actions and outcomes.

This paper aims to explore how the introduction of new accounting information influences the understandings of cost-consciousness. Furthermore, the paper explores how managers use accounting information to shape organizational members’ understanding of changes, and how focusing on cost-consciousness influence professional culture within social services.

The paper is based on a case study, drawing on sensemaking as a theoretical lens. Top management, middle management and staff specialists at a medium-sized Danish municipality are interviewed.

The paper demonstrates how accounting metaphors can be effective in linking cost information and cost-consciousness to operational decisions in daily work practices. Further, the study elucidates how professionalism may be strengthened based on the use of accounting information.

The study is context specific, and the role of accounting in professional work varies on the basis of the specific techniques involved.

The paper shows how managers influence how professionals interpret and use accounting information. It shows how cost-consciousness can be integrated with social work practices to improve service quality.

The paper contributes to the literature on how accounting information influences social work. To date, only a few papers have focused on how cost-consciousness can be understood in practice and how it influences professional culture. Further, the study expands the limited accounting metaphor research.

Knowledge management is seen as a metaphorical perspective on management where the managerial focus depends on the epistemological standpoint taken. An identification of three epistemological perspectives accommodates the main body of literature on knowledge management: an artifact oriented epistemology that focuses on explicit knowledge, a process oriented epistemology focusing on both tacit and explicit knowledge and the interaction of these types of knowledge and an autopoietic epistemology where knowledge basically always has a tacit dimension. Based on a study of knowledge management in the Danish company Crisplant, the paper shows how the three epistemologies bring different aspects of managerial practice forward. By comparing the characteristics of knowledge, the nature of knowledge management activities, how knowledge is created and shared it is concluded that awareness of the implications of epistemological perspectives could enhance managerial analysis and conduct with respect to the management of knowledge as well as enrich research in the area.

The aim of the paper is to explore how innovativeness and creativity in a small technology company changes after the company is acquired by a larger company.

The empirical part of the article is based on interview and questionnaire data, with a focus on employees' perception of innovativeness and creativity, including their own innovativeness in relation to the possibilities offered within the organisational structure.

The results indicate that entrepreneurial spirit, innovativeness, and creativity in the case company were related to the lack of boundaries to and contact with customers. These driving forces could not be sustained when the organisation matured and was acquired by a larger company.

More research regarding the integration phase of acquisitions, and how it affects employees and innovativeness, is needed. Case‐based research should examine differences between companies that are repeatedly successful in integrating small technology companies into their organisational structure and those that are not. Employees' motivation as a key factor to innovativeness should be in focus and the research should also include employees that leave the acquired company as well as employees with the acquiring company.

An acquisition strategy as a way for mature organisations to gain access to innovativeness and new resources and skills can easily fail. Even though the resources and skills of the two companies are complementary and the competencies of the acquired organisation are intact, efforts are needed to make the energies of the two organisations act in tandem. Thus, the pre‐ and post‐integration phases of an acquisition seem to be of paramount importance.

Very few papers have studied how employees in an acquired company perceive incorporation into a large mature company. This article adds to research by examining how employees in a small, entrepreneurial company perceive innovation, creativity, and the innovative process three years after being acquired by a large, mature company.

The aim of the paper is to provide an understanding of the various factors that enable intrapreneurship in established firms. The paper reports on a case study of intrapreneurship in a large knowledge‐intensive industrial firm.

Based on the existing literature, it is suggested that the use of different factors can either enable or inhibit intrapreneurship and five enabling factors that are identified. Based on interviews, on‐site observations and documents and reports the five factors with a potential influence on intrapreneurship are examined and alternative factors considered.

The five enabling factors that are identified in the literature are not sufficient to enable intrapreneurship in knowledge‐intensive companies, and it is concluded that three additional factors enabling intrapreneurship in established firms should also be taken into account.

The knowledge of what makes factors either enablers or inhibitors are incomplete and to enhance the intrapreneurial ability of an organisation, managers must learn which factors to use in different situations.

Only very few papers have studied intrapreneurship in specific organisations. This paper contributes with a synthesis of the literature in the area and with a suggestion of a model that is used in the empirical analysis and augmented based on that. The paper furthermore contributes to the body of literature on the factors enabling intrapreneurship in general.