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1.
  • Knutsson, Hans, et al. (författare)
  • Do strategy and management matter in municipal organisations?
  • 2008
  • Ingår i: Financial Accountability and Management. - : Wiley-Blackwell. - 0267-4424 .- 1468-0408. ; 24:3, s. 295-319
  • Tidskriftsartikel (refereegranskat)abstract
    • In Sweden, a large share of public services are organised, produced and delivered by municipalities, large and small, rich and poor. Contextual conditions (size and location) and economic conditions (efficiency and wealth) differ considerably among these service-providing organisations. The question raised in this paper is whether a municipality's economic situation is a direct consequence of the contextual situation or the organisation's strategy and management – that is: Do strategy and management matter? Our analysis rests on a resource-based view of organisation strategy. Both quantitative and qualitative observations have been made. First, cost savings data from 50 municipalities were examined for patterns and relationships between contextual and economic conditions. Second, about 100 representatives – municipal executive board members and leading officials – from 20 municipalities with different characteristics were interviewed. In this paper we outline an analytical framework and propose that sound and sustainable provision of municipal service depends on whether organisational decision-making is in harmony with work methods and objectives. The results indicate that strategy and management do matter. Among the municipalities included in our study, we identify four prevalent basic strategies. Strategy tends to coincide with the economic situation rather than the contextual situation. A low-performing municipality tends to have a predominantly outward orientation in its decision-making, whereas a higher-performing municipality makes decisions with both inward and outward orientation.
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2.
  • Aidemark, Lars-Göran, 1979-, et al. (författare)
  • Measurement and health care management
  • 2009
  • Ingår i: BSC i sjukvården. - Oxford : Blackwell publishing. ; 25:2, s. 253-276
  • Tidskriftsartikel (refereegranskat)abstract
    • Over recent decades many health care organisations have "modernised" their management accounting systems by using the balanced scorecard (BSC). However, public health care involves multi-dimensional goals and resolving conflicts of interest. The question is whether a management control system based on measurements is suitable in a health care context. Light can be shed on this question using a study of the application of a BSC over a ten-year period at Hogland Hospital. The study shows that the BSC and measurements of output and behaviour became a way of approaching unanswered questions about processes and quality development. Medical professionals with management responsibility, in co-operation with medical professionals responsible for different specialities, determined measures and targets and the measurements were integrated into activity processes and affected activities.
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3.
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4.
  • Catasús, Bino, 1962- (författare)
  • More peace for less money : Measurement and accountability in the Swedish Armed Forces
  • 2005
  • Ingår i: Financial Accountability and Management. - 0267-4424 .- 1468-0408. ; 21:4, s. 467-484
  • Tidskriftsartikel (refereegranskat)abstract
    • Studies of measurement and accountability are leading public sector transformation. By examining military work, this paper addresses the relationship between measurements and accountability by highlighting the measurements. Evidence was gathered from documents, political statements and field research. Several layers of accountability systems were found in the organisation. The principal can be the weak link in an accountability relationship if the measurement agenda is in the hands of the agent. The problems seem to go beyond performance and output, and a more fundamental question is challenging the public sector: `Are we doing the right things?' Or an even more dramatic existential question arises: `Why do we exist?'
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5.
  • Jacobs, Fred (författare)
  • The combined effect of donation price and administrative inefficiency on donations to US nonprofit organizations
  • 2009
  • Ingår i: Financial Accountability and Management. - 0267-4424 .- 1468-0408. ; 25:1, s. 33-53
  • Tidskriftsartikel (refereegranskat)abstract
    • We examine the effects that two accounting measures of nonprofit organization (NPO) inefficiency, administrative inefficiency and donation price, have on donations to US NPOs using a better-specified model and industry-specific samples. Although numerous studies examine the effect that donation price has on donations (e.g., Marudas and Jacobs, 2006; Marudas, 2004; Khanna and Sandler, 2000; and Tinkelman, 1999), only three studies examine the effect of administrative inefficiency on donations (Tinkelman and Mankaney, 2007; Frumkin and Kim, 2001; and Greenlee and Brown, 1999). However, none of these studies tests donation price and administrative inefficiency in one model and only two test industry-specific samples of NPOs. We find that misspecifying the model by including only one of these two inefficiency measures creates substantial bias and the effect of administrative inefficiency on donations varies substantially across industries. Administrative inefficiency has a significantly negative effect on donations to NPOs in the full sample and the philanthropy sample, but no significant effect on donations to NPOs in the arts, education, health, or human services samples. Furthermore, donation price has a significantly negative effect on donations to NPOs in the full sample and the education, health and human services samples, but not in the arts or philanthropy samples. Results are also reported for the other variables in the model - government support, program service revenue, fundraising and organizational age, wealth and size.
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6.
  • Johansson, Tobias, et al. (författare)
  • Explaining the utilization of relative performance evaluation in local government : a multi-theoretical study using data from Sweden
  • 2009
  • Ingår i: Financial Accountability and Management. - Oxford : Blackwell. - 0267-4424 .- 1468-0408. ; 25:2, s. 197-224
  • Tidskriftsartikel (refereegranskat)abstract
    • One of the more lasting imprints that New Public Management (NPM) has made in the public sector is an increase in the popularity of performance measurement. In Sweden, performance measurement has gained popularity in the public sector, not least at the local government level with the use of relative performance evaluation (RPE). Because utilization of RPE is a decentralized and optional mode of governance, a somewhat heterogeneous practice has evolved. The aim of this paper is to examine the causes of this differentiated practice. We jointly examine economic, political and institutional/cultural explanations in order to account for the utilization of RPE. The empirical material consists of archival data and a questionnaire sent to all Swedish municipalities in late 2005. We show that RPE adoption and use partly has different antecedents and that the institutional/cultural perspective appears to have greater explanatory power than economic and political, not least as a consequence of the potential to explain decoupling and the importance of change facilitating capabilities. The investigation contributes specifically to the literature on the utilization of RPE in local governments and more generally to the literature on why and to what extent management accounting practices are utilized.
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7.
  • Johansson, Tobias, 1977- (författare)
  • Municipal contracting out : Governance choices, misalignment and performance in Swedish local government
  • 2008
  • Ingår i: Financial Accountability and Management. - 0267-4424 .- 1468-0408. ; 24:3, s. 243-264
  • Tidskriftsartikel (refereegranskat)abstract
    • In this paper we apply a Transaction Cost Theory framework to analyse the use and effects of contracting out in Swedish local government. During the last decade Swedish local authorities, like in many other countries, have, to a larger extent, started to contract external subcontractors to fulfil their responsibilities towards its citizens. It is not only in the traditional subcontracting sectors such as housing, infrastructure, and technical services that this trend is evident, but also in policy areas like education, social care, and elderly care. In fact, very little is known about the overall effects of, and the mechanisms underlying, governance choices. The overall results corroborate transaction cost reasoning. Supplier competition and specificity have anticipated effects on municipal de-integration. Too little, but not too much, use of contracting out, in relation to theoretical predictions, worsens performance. The latter aspect is not fully in accordance with TCE-propositions.
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8.
  • Siverbo, Sven, 1970 (författare)
  • The purchaser‐provider split in principle and practice: Experiences from Sweden
  • 2004
  • Ingår i: Financial Accountability & Management. - : Blackwell Publishing Ltd. - 0267-4424 .- 1468-0408. ; 20:4
  • 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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9.
  • Tagesson, Torbjörn, 1969-, et al. (författare)
  • What Do Auditors Do? : Obviously they do not scrutinize the accounting and reporting
  • 2011
  • Ingår i: Financial Accountability and Management. - : Blackwell Publishing. - 0267-4424 .- 1468-0408. ; 27:3, s. 272-285
  • Tidskriftsartikel (refereegranskat)abstract
    • Auditors and auditing firms are important actors in the process of institutionalising accounting standards. However, the formal and institutional requirements to de facto ensure professionalism and independence in the Swedish municipal sector have been strongly questioned. The aim of this paper is to investigate and explain how deviations from accounting standards are treated and reported by auditors. The results indicate deficiency in both competence and independence among the auditors. The institutional arrangements in Sweden do not seem to ensure that auditors facilitate and support the implementation of accounting standards.
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10.
  • Brorström, Sara, 1982 (författare)
  • How numbers of the future are shaping today: The role of forecasts and calculations in public sector strategic thinking
  • 2018
  • Ingår i: Financial Accountability and Management. - 0267-4424 .- 1468-0408. ; 34:1
  • Tidskriftsartikel (refereegranskat)abstract
    • This article examines the role of numbers in forming a city strategy in the case of Gothenburg, Sweden. The article illustrates how numbers make people act and react and shape the strategy process. The study is situated between the theoretical fields of accounting and strategy processes in cities. By relating them to the concept of ‘governmentality’, numbers are seen as helping render the city governable. Because strategizing is seen as concerning the future, the actors involved in drafting the strategy feel free to challenge historically institutionalized practices. The effect is paradoxical: the future-looking strategy process becomes a forum for solving current problems.
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