| 31. |
- Kastberg Weichselberger, Gustaf, 1976, et al.
(författare)
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The role of management accounting and control in making professional organizations horizontal
- 2016
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Ingår i: Accounting Auditing & Accountability Journal. - : Emerald. - 0951-3574. ; 29:3, s. 428-451
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Tidskriftsartikel (refereegranskat)abstract
- Purpose - In the last decade, greater attention has been paid to the role of management accounting and control (MAC) in making professional organizations more horizontal. The authors argue that earlier research has not shown how the interrelatedness between professional identities and MAC influences attempts to make organizations more horizontal. In this paper the authors respond to the call for more research on the relationship between horizontalization and accounting and control. The purpose of this paper is to contribute to the emerging literature on the relationship between accountability arrangements and professional identities. Design/methodology/approach - Theoretically the authors have an actor-network theory (ANT) approach. Empirically, the authors followed two episodes where actors at top management levels in two Swedish health care organizations introduced horizontalization. Findings - The two episodes support the view that the role of MAC when making professional organizations more horizontal is limited. Professionals dominate what happens at the operational level and they do not act on MAC rules and performance targets in opposition of their professional identity. However, in alliance with other interessement devices MAC may have a role in creating overflows, that is, pointing out imperfections in the existing frame. The authors noticed no signs that professionals developed hybrid identities as in previous research. Originality/value - The authors apply ANT to move beyond the commonly used contingency and new institutional sociology perspectives.
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| 32. |
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| 33. |
- Mühlenbock, Ylva, 1954, et al.
(författare)
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I jämförelse med andra
- 2004
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Bok (övrigt vetenskapligt/konstnärligt)
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| 34. |
- Siverbo, Sven, 1970, et al.
(författare)
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Activity based financing of health care – experiences from Sweden
- 2005
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- The market-inspired control models that go under the name of New Public Management (NPM) are no longer being debated in the arena of public health care as they once were, although there are still very clear signs of NPM in the public health services in many countries. Market-inspired control models are still being used and have strong advocates. The difference now is that there are fewer who believe that NPM is a universal solution to the problems of effectiveness in public health services. The purpose of this article is two-fold. The first purpose is to describe what impacts activity-based financing has had in Sweden’s public health service. This analysis has been guided by Pollit’s (2000) general observations that NPM reforms have effects on productivity, finances/savings, work processes, administrative capacity/flexibility and effectiveness. The second purpose is to explain why the application of the payment model has been gradually changed. Within the framework of both purposes it is appropriate to compare Sweden’s experience with some international observations.
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| 35. |
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| 36. |
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| 37. |
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| 38. |
- Siverbo, Sven, 1970-, et al.
(författare)
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Conceptualizing dysfunctional consequences of performance measurement in the public sector
- 2019
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Ingår i: Public Management Review. - : Informa UK Limited. - 1471-9037 .- 1471-9045. ; 21:12, s. 1801-1823
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Tidskriftsartikel (refereegranskat)abstract
- Performance measurement (PM) has become increasingly popular in the management of public sector organizations (PSOs). This is somewhat paradoxical considering that PM has been criticized for having dysfunctional consequences. Although there are reasons to believe that PM may have dysfunctional consequences, when they occur has not been clarified. The aim of this research is to conceptualize the dysfunctional consequences of PM in PSOs. Based on complementarity theory and contingency theory we conclude that dysfunctional consequences of PM are a matter of interactions between PM design and PM use, between control practices in the control system and between PM and context. © 2019, © 2019 Informa UK Limited, trading as Taylor & Francis Group.
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| 39. |
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| 40. |
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