| 1. |
- Eriksson, Kim, 1990-, et al.
(författare)
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Strategic management accounting for change and flexibility
- 2024
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Ingår i: The Routledge Handbook of Public Sector Accounting. - : Routledge. - 9781032282510 - 9781003295945 ; , s. 111-123
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Bokkapitel (refereegranskat)abstract
- In public sector organizations, strategies and management accounting are often developed with the ambition of providing a combination of long-term objectives and short-term evaluations. This combination is sometimes labelled Strategic Management Accounting (SMA). The purpose of this chapter is to enhance our knowledge about SMA in the public sector context. We do this through a qualitative study of the Swedish Public Employment Service, which in 2020 launched a new strategic direction to manage changes in the agency’s environment, along with a balance scorecard (BSC). The research question for this case was: How is the BSC used by a public sector agency as an SMA tool? Our results show that the agency’s operational managers and controllers use the BSC as an SMA tool to create active management and control, while at the same time being reactive with a short-term focus. We address these results in relation to an idea of flexibilization, more specifically the desire to become a flexible agency that can change and adapt to short-term changes.
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| 2. |
- Catasús, Bino, 1962-, et al.
(författare)
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The Communication of Human Accounts : Examining models of sensegiving
- 2009
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Ingår i: Human Resource Costing and Accounting. - : Emerald. - 1401-338X .- 1758-745X. ; 13:2, s. 163-179
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Tidskriftsartikel (refereegranskat)abstract
- Abstract:Purpose – The purpose of the paper is to reflect on how sensegiving cues are encapsulated in models of reporting for human resources. This has been by investigating elements, arguments and formats of the models. Design/methodology/approach – This paper focuses on the three discourses of human resource reporting that Jan-Erik Gröjer is a part of. This paper is an appreciation of the importance of Jan-Erik's work in the field of human resource communication as well as an illustration of how ideas and models changes over time.Findings – The paper concludes that: there is no coherent idea of how sensegiving should be made in order to affect the sensemaking processes of human resources, the models emanate from different forms of critiques and the sensegiving cues change accordingly, and accounting for human resources has an ethical dimension.Practical implications – The choice of model for reporting on human resources affects not only the content of the human resource report (the what and how question), but also affected by which arguments are considered as most efficient in the sensegiving process.Originality/value – The paper contributes to the understanding of how sensemaking is dependent on which sensegiving cues bring forward in the accounts of human accounts.
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| 3. |
- Höglund, Linda, 1972-, et al.
(författare)
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Hur utmanar styrningen det strategiska arbetet? : En studie av strategisk ledning och styrning i Region Stockholm åren 2017 – 2019
- 2020
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Denna studie utgör slutrapporten av ett treårigt forskningsprojekt som genomförts i Region Stockholm under åren 2017 – 2019. Projektet är finansierat inom ramen för ett strategiskt samarbete mellan Region Stockholm och Stockholms universitet. Syftet med studien är att bidra med ökad förståelse om strategisk ledning och styrning i offentlig verksamhet utifrån teorier om hur långsiktiga samhällsvärden skapas. För att undersöka detta empiriskt har följande forskningsfrågor varit vägledande:· Hur styrs Region Stockholm?· Hur utmanar styrningen det strategiska arbetet i Region Stockholm?Den första forskningsfrågan handlar om hur Region Stockholm styrs i praktiken och den andra de utmaningar som kan uppstå när styrning och strategiskt arbete möter varandra i praktiken. Vi vet från tidigare forskning att all styrning kommer med konsekvenser som på olika sätt utmanar det strategiska arbetet. Det är detta vi har intresserat oss för i denna rapport. Det empiriska materialet är omfattande och består av två huvudsakliga delar – en dokumentstudie och en intervjustudie. För att tolka och analysera de empiriska resultaten har vi gått igenom tidigare forskning om strategisk ledning och styrning i offentlig verksamhet med fokus på teorier om hur långsiktiga samhällsvärden skapas. Teorigenomgången avslutas med att ett analytiskt ramverk formuleras vilket tar avstamp i den strategiska triangeln som är uppbyggd utifrån tre noder – samhällsvärde och mål, den auktoriserande instansen och den operativa verksamheten. Dessa tre noder behöver förstås i relation till varandra för att den offentliga organisationen ska kunna uppnå en god strategisk position som bidrar till och skapar hållbara samhällsvärden. Detta betyder att om det finns en välfungerande strategi ska det finnas ett flöde mellan de tre noderna eftersom alla noder är ömsesidigt beroende av varandra. Våra resultat visar att den allt mer standardiserade styrningen i regionen, det ökade fokuset på kvantitativa resultatmått och den allt tydligare politiska styrningen utmanar flödet mellan de tre noderna och därmed också möjligheterna till att skapa långsiktiga samhällsvärden. Våra resultat visar därtill att styrningen på flera sätt utmanar det strategiska arbetet till exempel genom otydlighet i hur verksamheten är organiserad och otydlig ansvarsfördelning, men också genom den stora mängden av styrdokument och styrformer, inkonsekventa målformuleringar, avsaknaden av indikatorer och bristande tillit mellan tjänstemän på olika nivåer, samt mellan politiker och tjänstemän.Avslutningsvis presenterar vi några frågor som Region Stockholm, och andra offentliga verksamheter, kan behöva ställa sig i relation till strategisk ledning och styrning i offentliga verksamheter. Vi berör bland annat frågan om vilken nivå den strategiska ledningen och styrningen ska läggas på? Om "one size fits all” är rätt väg att gå? Om det finns ett ökat behov av att styra samverkan? Samt om långsiktighet i det strategiska arbetet är en (o)möjlighet i offentlig sektor?
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| 4. |
- Höglund, Linda, 1972-, et al.
(författare)
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Entrepreneurship as a Strategic Management Tool for Renewal : The Case of the Swedish Public Employment Service
- 2019
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Ingår i: Administrative Sciences. - : MDPI. - 2076-3387. ; 9:4
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Tidskriftsartikel (refereegranskat)abstract
- In this paper, we study how entrepreneurial and strategic processes develop in a public-sector organisation through a theoretical lens of Strategic Entrepreneurship (SE). Previous literature on SE practices identified a number of organisational aspects-such as organisational culture, structure, and entrepreneurial leadership-that are important to manage in order to benefit from new opportunities and strategic actions. So far, there is little knowledge about SE practices in the public sector and their possible consequences. There are also few qualitative studies in the field of SE, though arguments have been made for it. Our study is based on a longitudinal and qualitative process approach focusing on the work of the Swedish Public Employment Service's (SPES) efforts to realise its new strategy through entrepreneurial and strategic processes. The results showed that there are several organisational tensions in relation to the processes of entrepreneurship. We have empirically contributed to previous literature by studying the SE practices of simultaneously balancing the processes of entrepreneurship and strategy. We have also contributed to a more nuanced discussion of the complexity of implementing SE practices and their relationship to organisational culture, structure and entrepreneurial leadership.
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| 5. |
- Höglund, Linda, et al.
(författare)
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Expectations and the performance of governance functions between a board, management and other stakeholders : the case of Robotdalen
- 2018
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Ingår i: Journal of Management and Governance. - : Springer Science and Business Media LLC. - 1385-3457 .- 1572-963X. ; 22:4, s. 805-827
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Tidskriftsartikel (refereegranskat)abstract
- Previous research has called for an enhanced understanding of the dynamic and interactional aspects of board work in public sector governance. Using a longitudinal case study of Robotdalen, this paper attempts to meet this call through a processual and qualitative study of board work in public organisations. The aim of the paper is to enhance our understanding of the human side of governance and the interactions between a board, the management in the governed organisation and other stakeholders. We do this by addressing the theoretical concept of an expec- tations gap. The results demonstrated how funding regimes in uence governance functions, structures and practices at the organisational level, and how internal actors such as managers also carry out governance functions. Moreover, the results show how an expectations gap shifts and changes over time. In this way we have contributed a more nuanced theoretical understanding of how the governance func- tion is co-produced and the importance of understanding the expectations gap to further understand the dynamics of public sector board work.
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| 6. |
- Höglund, Linda, 1972-, et al.
(författare)
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Strategic management accounting in the public sector context : the case of the Swedish Transport Administration
- 2021
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Ingår i: Journal of Public Budgeting, Accounting and Financial Management. - : Emerald Group Publishing Limited. - 1096-3367 .- 1945-1814. ; 33:4, s. 468-486
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Tidskriftsartikel (refereegranskat)abstract
- PurposeThe objective of this paper is to generate further knowledge about strategic management accounting (SMA) in the public sector context. The authors attempt to do this through a study of SMA work in a public sector agency (PSA), the Swedish Transport Administration (STA). The paper elaborates on the formation of the agency's strategies and the challenges the agency's SMA work had to deal with, and focuses its analysis on the interplay between SMA and the characteristics of the public sector as well as how it is constitutive of strategy.Design/methodology/approachThe empirical material was gathered between 2013 and 2015 and consists of documents that include the STA's appropriation, mandate, strategic and operational plans, and balanced scorecard, as well as interviews with 35 civil servants at various levels of the STA.FindingsThe study finds that, depending on the performances of PSAs in their specific environment and the influences from the environment's constituents, SMA may function as an instrument that makes or breaks strategies. The characteristics of the public sector context may therefore affect SMA, and by extension, strategy, in several ways. First, the present case shows that the inherent reduction that the focus of SMA techniques entails, and their inability to deal with the complexity of a PSA's context, places them at constant risk of becoming strategically irrelevant in the eyes of knowledgeable local managers in a PSA. Second, interventions from the government may override a PSA's SMA and in effect make a PSA's strategic focus ambiguous. Third, outside monitoring performed by such actors as the National Audit Office and the mass media may influence a PSA's SMA work both directly and indirectly when the agency and the government are responsive to the agenda set by such scrutiny.Originality/valueThe paper broadens the scope of earlier SMA research in the public sector by including the specific characteristics of the public sector in the analysis and how accounting techniques may come to compete for strategic placement as they are propelled from within and from without the organization.
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| 7. |
- Mårtensson, Maria, 1970-
(författare)
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Recounting Counting and Accounting : From Political Arithmetic to Measuring Intangibles and Back
- 2009
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Ingår i: Critical Perspectives on Accounting. - : ELSEVIER. - 1045-2354 .- 1095-9955. ; 20:7, s. 835-846
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Tidskriftsartikel (refereegranskat)abstract
- Humans have, for centuries, measured and quantified their world and themselves in various ways. This ‘quantifying impulse’ reached an early peak in Europe in the era of political arithmetic, from the late seventeenth through the eighteenth centuries. The overall purpose of this paper is to examine contemporary attempts to measure intangible qualities and to compare them to similar attempts from the political arithmetic era. The discussion is structured using three themes; the idea of balance, the search for correlations and the conception of human nature. The findings of the paper indicates that the era of political arithmetic is not so distant at it might seems.
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| 8. |
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| 9. |
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| 10. |
- Holmgren Caicedo, Mikael, et al.
(författare)
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När handläggaren blev teammedlem : Om autonomi, lärande och styrning i Försäkringskassan
- 2015
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- I denna rapport diskuteras styrningen i Försäkringskassan och mer specifikt hur handläggare i Försäkringskassan uppfattar och påverkas av ledningens försök att styra den operativa verksamheten genom ett nytt sätt att organisera den. Som en del av ett större leaninspirerat reformarbete, som påbörjades 2012, organiserades myndighetens handläggare om från att arbeta individuellt till att arbeta i team.
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