| 1. |
- Cäker, Mikael, 1972, et al.
(författare)
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Effects of performance measurement system inconsistency on managers' role clarity and well-being
- 2018
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Ingår i: Scandinavian Journal of Management. - : Elsevier BV. - 0956-5221 .- 1873-3387. ; 34:3, s. 256-266
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Tidskriftsartikel (refereegranskat)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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| 2. |
- Cäker, Mikael, 1972, et al.
(författare)
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Performance measurement systems, hierarchical accountability and enabling control
- 2022
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Ingår i: Accounting and Business Research. - : Routledge. - 0001-4788 .- 2159-4260. ; 52:7, s. 865-889
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Tidskriftsartikel (refereegranskat)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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| 3. |
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| 4. |
- 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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| 5. |
- Hellman, Stefan, et al.
(författare)
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Lean och processer i hälso- och sjukvården
- 2019
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Lean och styrning av processer är allt vanligare styrmetoder i hälso- och sjukvården. Introducerandet sker med förhoppning om ökad effektivitet: inte genom att alla springer snabbare, utan genom ett mer väl genomtänkt och planerat arbete. På så sätt kan onödiga moment reduceras, misstag minskas och mer värde för patienter skapas. Lean har införts på olika sätt i olika organisationer men har en kärna i dess betoning av helhetssyn och processer. Ambitionen i denna bok är att utifrån hälso-och sjukvårdens förutsättningar ge en nyanserad bild av fenomenet.
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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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| 8. |
- Johansson, Tobias, Dr. Docent, 1977-, et al.
(författare)
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The relationship between supplier control and competition in public sector outsourcing
- 2018
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Ingår i: Financial Accountability and Management. - : John Wiley & Sons. - 0267-4424 .- 1468-0408. ; 34:3, s. 268-287
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Tidskriftsartikel (refereegranskat)abstract
- The aim of this article is to develop theory and contribute to empirical studies about how the effectiveness of bureaucratic controls in public sector outsourcing is contingent upon supplier competition, and why and how this interaction plays out differently for hard and soft types of outsourced services. In previous inter‐organizational management control (IOMC) research there is a contradiction between theory and empirical results concerning how bureaucratic control and supplier competition interacts in aligning suppliers. While IOMC theory suggests competition reduces the need for bureaucratic control, empirical studies clearly indicate the opposite. We extend previous research and theorizing by differing between the outsourcing of hard and soft types of services and by testing the joint effect of bureaucratic control and competition on supplier alignment. The empirical case for testing theory is outsourcing by competitive tendering in the public sector. We use transaction level data from 166 local government suppliers in Sweden. In accordance with our prediction, the effect of bureaucratic control in aligning suppliers decreases with supplier competition when hard types of services are outsourced. For soft types of services, our results indicate that bureaucratic control is not contingent upon supplier competition. Furthermore, we show that when supplier competition is low the effect of bureaucratic control on supplier alignment is stronger for hard than for soft types of services. These results constitute an important contribution to the central notion of the interplay between bureaucratic control and competition in the IOMC literature.
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| 9. |
- Kastberg Weichselberger, Gustaf, 1976, et al.
(författare)
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Lean and process-orienting health care : linking and disentangling activities
- 2017
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Ingår i: Qualitative Research in Accounting & Management/Emerald. - 1176-6093 .- 1758-7654. ; 4:4, s. 390-406
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Tidskriftsartikel (refereegranskat)abstract
- PurposeOne of the latest trends within public administration and healthcare organizations (HCOs) is process orientation, often in the shape of Lean management. The purpose of this study is to expand our understanding of process orientation of HCOs and the more specific aim is to investigate what measures are taken to re-frame the HCOs to include the process dimension.Design/methodology/approachThis empirical study is based on 67 interviews and 20 meeting observations.FindingsThe main observation in this study is that introducing process-oriented management solutions is about disconnecting and cutting-off existing links. The authors see how attempts are made to cut-off links to the logic of functional specialization, the autonomy of the professional worker, equal treatment of patients and other objectives.Originality/valueThis study adds to and expands previous studies that have problematized the use of Lean-inspired ways of organizing in the public sector.
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