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- 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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- 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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| 5. |
- Cäker, Mikael, 1972, et al.
(author)
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Management control in public sector Joint Ventures
- 2010
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In: 33rd annual EAA congress, 19-21 May 2010, Istanbul Turkey.
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Conference paper (peer-reviewed)abstract
- Cooperation among public sector organizations is increasingly important in the management of resources in welfare systems. A Joint Venture (JV) is an organization form that enables public sector organizations to cooperate with others in order to achieve economies of scale in investments in physical resources and knowledge. However, our understanding of how this organization form is controlled is limited. This paper maps the control packages Swedish municipal JVs use in their horizontal and vertical relationships and investigates the factors that affect their control packages designs. The paper also contributes to the debate on the relationship between trust and control in inter-organizational relationships. The three case studies of this research reveal that vertical control packages are affected by trust, parents’ dissimilarities, the relatedness between the JV activity and other owner activities, and horizontal controls. Horizontal control packages are affected by the presence or absence of a dominant owner and by contacts between parents. Furthermore, the paper presents evidence of an “inverted crowding out” effect where maintaining trust is an argument for not developing formal controls. This effect may lead to instability in times of crisis and an inefficient use of resources. Keywords: Trust and control, horizontal control package, vertical control package, joint venture, public organizations, municipality
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- 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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- Cäker, Mikael, 1972, et al.
(author)
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Överdos av styrning
- 2015
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In: Västsvensk redovisningskonferens, Trollhättan, 26 november 2015.
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Conference paper (other academic/artistic)
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| 10. |
- Siverbo, Sven, 1970-, et al.
(author)
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Conceptualizing dysfunctional consequences of performance measurement in the public sector
- 2019
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In: Public Management Review. - : Informa UK Limited. - 1471-9037 .- 1471-9045. ; 21:12, s. 1801-1823
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Journal article (peer-reviewed)abstract
- Performance measurement (PM) has become increasingly popular in the management of public sector organizations (PSOs). This is somewhat paradoxical considering that PM has been criticized for having dysfunctional consequences. Although there are reasons to believe that PM may have dysfunctional consequences, when they occur has not been clarified. The aim of this research is to conceptualize the dysfunctional consequences of PM in PSOs. Based on complementarity theory and contingency theory we conclude that dysfunctional consequences of PM are a matter of interactions between PM design and PM use, between control practices in the control system and between PM and context. © 2019, © 2019 Informa UK Limited, trading as Taylor & Francis Group.
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