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| 2. |
- Cäker, Mikael, 1972, et al.
(author)
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Effects of performance measurement system inconsistency on managers' role clarity and well-being
- 2018
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In: Scandinavian Journal of Management. - : Elsevier BV. - 0956-5221 .- 1873-3387. ; 34:3, s. 256-266
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Journal article (peer-reviewed)abstract
- In this paper we explore the impact of PMS inconsistency on managerial role clarity and well-being. In addition,we investigate if problems with PMS inconsistency can be dealt with by convincing superiors to loosen their control reactions to variances, giving managers job autonomy and providing managers with support from superiors, peers and staff functions. Based on survey responses from 799 managers in one public sector organizationand 187 managers in one private sector organization we conclude that PMS inconsistency has negative effects on managers' role clarity and well-being. This situation does not improve if superiors practice loose control; on the contrary, it seems to make managers' work situation worse. Job autonomy and support appear to be better coping methods since they have direct positive impacts on managers' role clarity and well-being that counteracts the negative effects of PMS inconsistency.
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| 3. |
- Cäker, Mikael, 1972, et al.
(author)
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Management control in public sector Joint Ventures
- 2011
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In: Management Accounting Research. - : Elsevier BV. - 1044-5005 .- 1096-1224. ; 22:4, s. 330-348
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Journal article (peer-reviewed)abstract
- Cooperation among public sector organizations (PSOs) is increasingly important in the management of resources in welfare systems. A Joint Venture (JV) is an organization form that enables PSOs to cooperate with each other in order to achieve economies of scale. However, JVs contain interrelated horizontal and vertical control relationships (between the owners and between the owners and the JV Company) that complicate their control. The first aim of this paper is to map the dynamics in vertical and horizontal control packages in municipal JVs and to describe the relational factors that affect them. Based on three case studies we conclude that vertical control packages are affected by: goodwill trust and competence trust; parent differences in management style and size in combination with control competence; parent diversification (low relatedness between the JV's activity and the parents’ other activities); and the horizontal control package (e.g., rules for parent interaction and distribution of work). Horizontal control packages are affected by: goodwill trust, system trust and calculative trust; parent differences in size; and efforts to achieve equality. The second aim of the paper is to contribute to the discussion on the relationship between trust and control. We observed that trust is potentially unaffected by the introduction of formal controls. We also found that trust has an inverted “crowding out” effect on control. A high ambition to maintain trust leads to underdeveloped formal controls. In addition, we found that the ambition to preserve trust may inhibit the realisation of economies of scale.
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| 4. |
- Cäker, Mikael, 1972, et al.
(author)
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Performance measurement systems, hierarchical accountability and enabling control
- 2022
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In: Accounting and Business Research. - : Routledge. - 0001-4788 .- 2159-4260. ; 52:7, s. 865-889
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Journal article (peer-reviewed)abstract
- The theory of enabling control explains how the development and design of performance measurement systems (PMSs) induce subordinate managers to experience PMSs as enabling. However, PMSs are often vital to superior managers' control. The empirical research indicates that PMSs cease to be enabling when given a large degree of attention in control processes. We use a qualitative case study, abductive research, and a hierarchical accountability perspective to explore how superior managers' use of PMSs for control purposes may support subordinate managers' experience of PMSs as enabling. We show how superior managers' choices of how to use PMSs to demand and react to accounts may trigger subordinate managers to use the design characteristics of enabling control. We also show how PMSs can be important to superior managers' control and still be experienced as enabling by subordinate managers. We show the importance of two choices for superior managers' use of PMSs in hierarchical accountability: (1) extend performance evaluation over time and (2) limit the discretion for subordinate managers to play out within hierarchical communication.
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| 5. |
- Cäker, Mikael, 1972, et al.
(author)
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Strategic alignment in decentralized organizations — The case of Svenska Handelsbanken
- 2014
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In: Scandinavian Journal of Management. - : Elsevier BV. - 0956-5221 .- 1873-3387. ; 30:2, s. 149-162
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Journal article (peer-reviewed)abstract
- Recent research emphasizes technocratic controls to support the self-management aspect of empowerment. Strategic alignment is ascribed to socio-ideological controls. However, the indirect nature of socio-ideological controls pose a question regarding monitoring of strategic alignment in organizations with empowerment-oriented controls. We adopt a holistic approach in exploring the role of and interaction between organization structure, socio-ideological control and technocratic control through a qualitative case study. Our study confirms the essential role of socio-ideological controls in ensuring strategic alignment, but highlights the role of trust in experienced-based advice-giving from superiors to subordinates. Technocratic controls contain information that provide visibility of local actions and are used in hierarchical communication. The interrelationship between socio-ideological and technocratic controls is dependent on the organization structure design through time and proximity. A high capacity to communicate is thereby established, enabling monitoring without impairing empowerment.
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| 6. |
- Hellman, Stefan, 1975-, et al.
(author)
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Explaining process orientation failure and success in health care - three case studies
- 2015
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In: Journal of Health Organisation & Management. - : Emerald Group Publishing Limited. - 1758-7247 .- 1477-7266. ; 29:6, s. 638-653
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Journal article (peer-reviewed)abstract
- Purpose - In order to improve cooperation and collaboration between units, clinics and departments, many health care organizations (HCOs) have introduced process orientation. Several studies indicate problems in realizing these ambitions. The purpose of this paper is to explain and understand the success and failure of process orientation in HCOs. Design/methodology/approach - The authors conducted three case studies and applied Actor-Network Theory as an analytic lens. Findings - The realization of process orientation is hindered by neglect or resistance from physicians, who find the process targets to be of low medical priority. However, the authors also see that medical priorities are no stable entities but are susceptible to negotiations. Over time, process organization, process mapping, process measurement activities and the acting of enroled actors may have impact on medical priorities. Originality/value - Contrary to previous research, the findings indicate that New Public Management may not be the main obstacle against processes, that accounting figures may not be hard to disregard and that the role of leadership is not paramount.
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| 7. |
- Johansson, Tobias, 1977, et al.
(author)
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Explaining the utilization of relative performance evaluation in local government: A multi-theoretical study using data from Sweden
- 2009
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In: Financial Accountability & Management. - Oxford : Blackwell. - 0267-4424 .- 1468-0408. ; 25:2, s. 197-224
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Journal article (peer-reviewed)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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| 8. |
- Johansson, Tobias, et al.
(author)
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Governing cooperation hazards of outsourced municipal low contractibility transactions : An exploratory configuration approach
- 2011
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In: Management Accounting Research. - : Elsevier BV. - 1044-5005 .- 1096-1224. ; 22:4, s. 292-312
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Journal article (peer-reviewed)abstract
- Increasingly, public sector organizations (PSOs) outsource the delivering of important welfare services. This gives rise to important questions of how PSOs can control their suppliers. The purpose of this paper is to show how PSOs manage cooperation hazards of low contractibility transactions, i.e., activities expected to be difficult to govern. The paper applies a taxonomic configuration approach which means we apply a holistic view on the governance of suppliers and search for internally congruent governance packages that also are adapted to the context of the transactions. Three theoretically meaningful and qualitative different configurations appear in the empirical material. We find indications of the importance of internal congruence in governance packages in order to effectively deal with cooperation hazards and that the intensity in and types of controls in inter-organizational relationships are affected by the amount of cooperation hazards. A conflict between a relational and a market-based governance package in one of the configurations is argued to be the main driver behind lower expectations about positive behaviour from suppliers
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| 9. |
- Johansson, Tobias, 1977-, et al.
(author)
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Managing cooperation, coordination, and legitimacy : control of contracted public services
- 2016
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In: Accounting, Auditing & Accountability Journal. - : Emerald Group Publishing Limited. - 1368-0668 .- 1758-4205. ; 29:6, s. 1012-1037
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Journal article (peer-reviewed)abstract
- Purpose: The purpose of this paper is to create knowledge about what factors explain the design of control systems for contracted public services.Design/methodology/approach: Questionnaire data analyzed with structural equation models. Findings – Legitimacy-seeking is the most important driver in explaining intensity in control of contracted public services. Competition increases the intensity of control which is opposite to standard transaction cost reasoning. Coordination requirements do not affect the design of control systems for contracted public services.Research limitations/implications: The study suffers from limitations in the form of the use of perception and questionnaire data and imposes restrictions on empirical generalization. Practical implications: Supplier competition may add control costs rather than lower them. The strong focus on stakeholder alignment may induce more intensive control than necessary for supplier alignment.Originality/value: The authors add important knowledge on the determinants of control system design for contracted public sector services. The authors conceptualize and measure the control system in use in a more compelling manner than previous research.
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| 10. |
- Johansson, Tobias, 1977-
(author)
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"Mjuk verksamhet styrs bäst med färre upphandlingar"
- 2014
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In: Dagens Nyheter: DN Debatt 21/7 2014. - : AB Dagens Nyheter. - 1101-2447. ; , s. 6-6
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Journal article (pop. science, debate, etc.)abstract
- Offentlig kontroll. Lagen om offentlig upphandling begränsar styrningen av privata leverantörer. Kommuner och landsting bör därför fundera noga över hur privata utförare ska hanteras. Ibland bör man också avstå från att upphandla, särskilt när det gäller mjuk verksamhet, skriver forskarna Tobias Johansson och Sven Siverbo.
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