This article draws on neo-institutional theoretical ideas to empirically examine the institutionalization of evaluation in the national government of Finland. The results indicate ambiguity in the basic institutionalization of Finnish evaluation, and imprecision in the agency of the actors that carry out or commission evaluations or utilize the evaluation results. Some Finnish institutional practices of evaluation enhance formal rationality such as efficiency and effectiveness, some support legitimation, and others do both in combination. The strength of coupling of evaluation to decision-making varies greatly. For future research, the article suggests studies on the institutionalization of evaluation in other countries. For evaluation practice, the results highlight the position of evaluation along the rationality-legitimation axis, and the variable linkages of evaluation to decision-making.
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