| 61. |
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| 62. |
- Siverbo, Sven, 1970-
(författare)
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The impact of management controls on public managers’ well-being
- 2023
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Ingår i: Financial Accountability and Management. - : Wiley. - 0267-4424 .- 1468-0408. ; 39:1, s. 60-80
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Tidskriftsartikel (refereegranskat)abstract
- Public sector managers are increasingly subject to management controls. In this study, we determine how management controls in public sector organizations influence managers’ well-being at work. Based on central beliefs and concepts in the management control literature and self-determination theory, we develop, test, and confirm a theoretical model predicting that positive effects of management controls on public managers’ well-being are explained by increased role clarity and negative effects by increased control burden, which in turn affects managers’ self-determination. The model was tested through web survey responses from 1,029 managers from ten Swedish local government organizations. Our research contributes to the literature on well-being effects of management controls by specifying how positive and negative effects on managers’ well-being occur.
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| 63. |
- Siverbo, Sven, 1970-
(författare)
-
The implementation and use of benchmarking in local government : A case study of the translation of a management accounting innovation
- 2014
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Ingår i: Financial Accountability and Management. - : Wiley-Blackwell. - 0267-4424 .- 1468-0408. ; 30:2, s. 121-149
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Tidskriftsartikel (refereegranskat)abstract
- Benchmarking is a management accounting innovation (MAI) that can be used for performance measurement and management in both the private and the public sectors. Although public sector accounting researchers have reported some success with the use of benchmarking, it is frequently charged problems exist in implementing and using this management technique. To look beyond the technical and institutional explanations, this paper takes a translation approach and presents a case study of a local government benchmarking network. We conclude that there is a link between benchmarking implementation problems and initiators’ failure to build a strong network of benchmarking allies. Implementation is facilitated if actors other than the initiators recognize the possibility of making benchmarking more relevant and less cost focused. However, even when a network of actors has a favourable attitude towards benchmarking, benchmarking may still appear as an unruly ‘actant’. Furthermore, the perception of implementation failure and success is heterogeneous and connected to various actors’ adoption of benchmarking. We also conclude that there is a connection between the use of benchmarking and 1) actors’ possibilities to use benchmarking in the struggle for resources and 2) the perception of benchmarking information as ‘factual’ or ‘factual enough’. However, the perception of benchmarking information as ‘factual’ or ‘factual enough’ seems not only a matter of correct or incorrect ratios but also of whether such information serves actors’ interests. A final conclusion is that the use of benchmarking increases when actors other than the initiators complement the original idea and ‘counter interest’ the initiators.
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| 64. |
- Siverbo, Sven, 1970, et al.
(författare)
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The impossible split? A Study of the Creation of a Market Actor
- 2008
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Ingår i: International Advances in Economic Research. - : Springer. - 1083-0898. ; 14, s. 65-75
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Tidskriftsartikel (refereegranskat)abstract
- Quasi-markets have been created within the health care sector in many countries. One commonly used market model is the purchaser–provider split, which implies that purchasers use contracts to control the providers. A hierarchical organizational solution is replaced by a contractual relation. This article shows that creating quasi-markets in public organizations is complicated by the need to balance the market actors’ (the sub-units) autonomy and the efficiency of the entire public organization. The market actors have limited opportunities to work as autonomous units. The initial aim when creating market actors is to reduce their complexity by giving them distinct responsibilities and authorities. Reducing complexity in some parts of the organization, however, seems to cause problems in other parts. In the article, this effect is called quasi-market externalities or “overflows.” The overflows result in less autonomy for the market actor because the market frame has to be changed. Fiscal pressures, volatile political actors and strong professions are sources of overflow and subsequent changes in the market frame. The conclusion is that it is difficult, perhaps impossible, to create and maintain contractual relationships when both parties are dependent on the same principal.
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| 65. |
- Siverbo, Sven, 1970
(författare)
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The purchaser‐provider split in principle and practice: Experiences from Sweden
- 2004
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Ingår i: Financial Accountability & Management. - : Wiley. - 0267-4424 .- 1468-0408. ; 20:4, s. 401-420
-
Tidskriftsartikel (refereegranskat)abstract
- In the public sector, market‐inspired organisation, control and accounting, along with business‐like relationships between organisational units, usually goes under the name of New Public Management (NPM). One organisational form associated with NPM is the purchaser‐provider split. The model was first used in Sweden by county councils at the end of the 1980s. It was considered to be an effective and democratic method for managing Swedish health care. Over the past few years, researchers in many countries have begun doubting the model's suitability and whether it has really been used in the way that was intended. However, the model is still popular in the Swedish health care sector. This article presents the effects of the purchaser‐provider split found in Swedish studies. These effects are compared to the anticipated effects when the model was launched, and the effects of the purchaser‐provider split in Britain. The aim of this article is to explore the effects of the purchaser‐provider split in practice.
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| 66. |
- Siverbo, Sven, 1970
(författare)
-
The translation of management accounting innovations: a case study of benchmarking in local government organizations
- 2008
-
Ingår i: Paper presented at the 5th International Conference on Accounting, Auditing and Management in Public Sector Reforms, 3rd-5th September 2008, Amsterdam.
-
Konferensbidrag (refereegranskat)abstract
- Benchmarking is a management accounting innovation (MAI) which can be used for performance measurement and improvement in both the private and public sectors. Although researchers have reported some success regarding benchmarking and similar techniques in the public sector a general observation is problems in utilizing the benchmarking technique. In this paper the utilizing problem is reinterpreted as an unavoidable translation process where the technique is undergoing continuous development. The aim of the paper is to examine how benchmarking is translated in public sector organizations. A case study of a benchmarking network at the local government level indicates that different actor groups perceive benchmarking differently. It is shown and explained why the benchmarking technique changes guise between three translations stages – adoption, implementation and use – and how these stages seem to affect each other.
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| 67. |
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| 68. |
- Siverbo, Sven, 1970-
(författare)
-
Verbal rewards and public managers' autonomous motivation
- 2023
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Ingår i: Financial Accountability and Management. - : John Wiley & Sons. - 0267-4424 .- 1468-0408. ; 39:3, s. 534-553
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Tidskriftsartikel (refereegranskat)abstract
- The aim of this paper is to examine how verbal rewards (praise) from superior public managers influence subordinate public managers' work motivation coming from experiencing work tasks as important, exciting, interesting, and fun, so-called autonomous motivation. We use self-determination theory (SDT) to theorize that depending on how they are provided, verbal rewards can enhance or undermine autonomous motivation. This is because different verbal reward practices have different effects on subordinate public managers' basic psychological needs, which in turn influences their autonomous motivation. Based on a cross-sectional survey completed by 331 public managers in four Swedish local government organizations, we find that verbal rewards that are performance-contingent and provided frequently undermine public managers' autonomous motivation. Verbal rewards enhance autonomous motivation when they are based on skills and results. Our study contributes to the public management literature discussing the applicability of rewards in public sector organizations where autonomous motivation is crucial for performance. It contributes to practice by suggesting that superior managers who provide skills/result-based verbal rewards are more likely to enhance than undermine the autonomous motivation of subordinates. In support of SDT, the overall conclusion is that the impact of verbal rewards on public managers' autonomous motivation is contingent on how verbal rewards are provided by superiors. However, our results should be interpreted with some caution due to the circumstance that cross-sectional survey research can only ensure associations between constructs and not causality.
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| 69. |
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| 70. |
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