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- Cäker, Mikael, 1972, et al.
(författare)
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Management control in public sector Joint Ventures
- 2011
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Ingår i: Management Accounting Research. - : Elsevier BV. - 1044-5005 .- 1096-1224. ; 22:4, s. 330-348
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Tidskriftsartikel (refereegranskat)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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| 2. |
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Demokratisk och effektiv styrning. En antologi om forskning i offentlig förvaltning
- 2007
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Samlingsverk (redaktörskap) (övrigt vetenskapligt/konstnärligt)abstract
- Den offentliga förvaltningens huvuduppgift är att tillhandahålla tjänster för medborgarna i enlighet med politiskt fattade beslut. I detta arbete står förvaltningen återkommande inför svåra målkonflikter, där många önskemål skall tillfredställas inom ramen för begränsade ekonomiska resurser. Förvaltningens mångfald av organisationsformer speglar därför en ambition från makthavarna att vilja styra den offentliga verksamheten på ett både demokratiskt och effektivt sätt. Hur förvaltningen arbetar för att nå dessa mål är kärnan i den akademiska disciplinen offentlig förvaltning (public administration). Demokratisk och effektiv styrning - En antologi om forskning i offentlig förvaltning samlar en rad bidrag som alla speglar forskningsfronten inom ämnet offentlig förvaltning i Sverige. Läsaren möter intressanta tankar, observationer och teorier kring allt från borgmästare och vargar till marknadsmässiga löner och jämställdhet. I grunden ligger målkonflikten mellan ekonomi och politik, men boken sätter också fokus på ledarskapets betydelse i de offentliga organisationerna och hur styrning går till när omständigheterna är särskilt problematiska. Förvaltningshögskolan vid Göteborgs universitet är den enda av sitt slag i Sverige. Här bedrivs grundutbildning, forskarutbildning och forskning i universitetsdisciplinen offentlig förvaltning. Ingen annan institution i landet har offentlig förvaltning som huvudämne.
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| 3. |
- Esperi, Inger, 1961-, et al.
(författare)
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Konkurrens och styrning : Privata utförare inom kommunal verksamhet
- 2016
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Kommuner, regioner och landsting utgör en betydande del av den svenska offentliga sektorn och tillhandahåller tjänster som är betydelsefulla för landets medborgare. Några exempel är vård av äldre och funktionshindrade, utbildning samt hälso- och sjukvård. Under senare år har den andel av verksamheten som tillhandahålls direkt av kommuner, regioner och landsting minskat. Istället har förekomsten av privata utförare ökat inom många områden. Eftersom den upphandlade verksamheten motsvarar stora belopp och omfattningen kontinuerligt ökar är det viktigt att dessa beställare ser till att de privata utförarna levererar verksamhet på överenskommet sätt och med utlovat resultat. Denna forskningsrapport syftar till att beskriva och förklara hur offentliga beställare styr privata utförare i olika styrsituationer avseende konkurrenssituationen och vilken verksamhet som upphandlas. Det empiriska materialet är insamlat genom intervjuer både med kommuner och med privata utförare.
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| 4. |
- Hellman, Stefan, 1975-, et al.
(författare)
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Explaining process orientation failure and success in health care - three case studies
- 2015
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Ingår i: Journal of Health Organisation & Management. - : Emerald Group Publishing Limited. - 1758-7247 .- 1477-7266. ; 29:6, s. 638-653
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Tidskriftsartikel (refereegranskat)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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| 5. |
- Johansson, Tobias, 1977, et al.
(författare)
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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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Ingår i: Financial Accountability & Management. - Oxford : Blackwell. - 0267-4424 .- 1468-0408. ; 25:2, s. 197-224
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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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| 6. |
- Johansson, Tobias, 1977-, et al.
(författare)
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Managing cooperation, coordination, and legitimacy : control of contracted public services
- 2016
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Ingår i: Accounting, Auditing & Accountability Journal. - : Emerald Group Publishing Limited. - 1368-0668 .- 1758-4205. ; 29:6, s. 1012-1037
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Tidskriftsartikel (refereegranskat)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-, et al.
(författare)
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Why is research on management accounting change not explicitly evolutionary? : Taking the next step in the conceptualisation of management accounting change
- 2009
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Ingår i: Management Accounting Research. - Amsterdam : Elsevier. - 1044-5005 .- 1096-1224. ; 20:2, s. 146-162
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Tidskriftsartikel (refereegranskat)abstract
- In this article we discuss the evolutionary foundation of the OIE-guided management accounting change research building on the framework of [Scapens R.W. 1994. Never mind the gap: towards an institutional perspective on management accounting practice. Management Accounting Research, 5, 301–321.] and [Burns, J. and Scapens, R.W., 2000. Conceptualizing management accounting change: an institutional framework. Management Accounting Research, 11, 3–25.]. We argue that research on management accounting change should be based on evolutionary theory, but that the full potential of evolutionary theory has not yet been described or used in management accounting research. The conceptualisation and understanding of management accounting change can be improved and expanded if the evolutionary approach is developed beyond the general belief that it describes only small and gradual, often slow, changes. In this article we show that an evolutionary perspective on management accounting change implies that management accounting’s development is explained as the interaction between the evolutionary sub processes of retention (inheritance), variation and selection. Thus, both continuity and change are seen as evolutionary outcomes. These processes follow the cumulative causality that Charles Darwin proposed and Thorstein Veblen applied to the social sciences. Such a comprehensive theory, here labelled Universal Darwinism, must, however, be given substance with supporting details.
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