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  • Ek Österberg, Emma, 1977, et al. (author)
  • Accounting for societal interests in public procurement – a study of valuation work
  • 2023
  • In: Paper presented at IRSPM in Budapest 3-5 April 2023 P22 SIG: Accounting and accountability.
  • Conference paper (other academic/artistic)abstract
    • Over the years public procurement has developed from an executive management function aimed at fulfilling internal demands for works, supplies, or services to a policy instrument that can create societal value (Grandia 2018). Policy makers across Europe increasingly promote public procurement as a key tool of governance to meet pressing societal challenges and create value for the public far beyond the needs and interests of the purchasing organization. Procurement processes have become central arenas for the realization and prioritization of a variety of public value(s) and interests. We argue that this development calls for critical exploration for two main reasons. Firstly, despite the importance of procurement to policymakers as a vehicle for analyzing, structuring and handling controversy, and despite the considerable impact public procurement has on markets and societies, it has not received much attention in public administration and public sector accounting research (Hamilton, 2022). Secondly, the procurement logic (manifested in the regulations) demands calculability and commensurability in the handling of values, thus, procurement is a particularly fruitful site to explore how, and with what consequences, calculative practices can account for broader public value(s) and societal interests. Although the scholarly literature typically depicts public value as somewhat of a guiding principle for the organizing of public sector (Moore, 1995; O´Flynn, 2007), the concept is multifaceted and a variety of interpretations and definitions exist (Li, 2022). We adopt a constructivist view of value(s) as a contested and provisional judgment emerging in the form of a stabilized constellation of relations between ideas, technologies, actions and actors (Mennicken & Power 2015). In this paper, we therefore set out to examine how procurement processes “work” to organize (the prioritization of) public value(s) and the role of accounting in this (Bracci et al, 2021). We do so by addressing the question how things are made (publicly) valuable in public procurement, and more specifically, how procurement structures the valuation process.
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3.
  • Ek Österberg, Emma, 1977, et al. (author)
  • Activation of unemployed through social procurement: from policy to practice
  • 2023
  • In: Innovation. The European Journal of Social Sciences. - : Informa UK Limited. - 1351-1610 .- 1469-8412.
  • Journal article (peer-reviewed)abstract
    • In this paper, we trace how ‘social procurement’ (SP) translates from policy to practice. Launched as a driver of social innovation and sustainability, SP offers a novel way of strengthening the implementation of active labor market policies locally. Policy tools are not neutral instruments, however; they shape the substance of policy in decisive ways. That is, how tools are used determines what the policy ‘becomes’. Building on a qualitative case study, the analysis shows how local translations enabled new roles, approaches and purchasing practices, and how the practice of purchasing ‘social goods’ largely became a practice of providing competence to private enterprises. The implications of such a shift for local work on active labor market policies, as well as broader implications of attempts to use procurement to attain social sustainability, need to be further explored in future research.
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4.
  • Ek Österberg, Emma, 1977, et al. (author)
  • Beyond auditor and auditee: exploring the governance of performance in eldercare
  • 2023
  • In: Public Management Review. - : Informa UK Limited. - 1471-9037 .- 1471-9045. ; 25:1
  • Journal article (peer-reviewed)abstract
    • Auditing is a key tool for governing performance. Informed by the ‘audit trail logic’ this article takes a micro-perspective on auditing in which the auditees play an active role. Using the case of eldercare, it explores what actors do as they take part in audits and how they make sense of the underlying logic. Findings reveal that the roles of auditor and auditee may not only shift between audits, but also blur during audit activities. Therefore, this article contributes to public performance literature and practice by empirically showing how actors involved in an audit negotiate a shared understanding of performance.
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5.
  • Ek Österberg, Emma, 1977, et al. (author)
  • Local integration practices in a changing policy context
  • 2023
  • In: Swedish Research Council, NFP-MI conference - Uppsala Multidisciplinary Conference on Migration and Integration, September 28–29.
  • Conference paper (other academic/artistic)
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6.
  • Ek Österberg, Emma, 1977, et al. (author)
  • Meta-governance as partial organization
  • 2023
  • In: Administrative Theory and Praxis. - : Informa UK Limited. - 1084-1806 .- 1949-0461. ; 45:3
  • Journal article (peer-reviewed)abstract
    • This paper develops a decision-based approach to meta-governance by drawing on insights from studies of organization outside of formal organizations. We argue that meta-governance can be analyzed as a form of partial organization of interactive arenas. Meta-governance has become an important concept in theorizing the role of government in contemporary governance, particularly in the context of shaping and providing guidance to different interactive arenas, such as networks and quasi-markets. Meta-governance is, however, also a broad and ambiguous concept, which limits its ability to guide empirical research on the actual practices of governing and the actors involved. Rather than presenting a new perspective on meta-governance, the framework of partial organization enables analysis of the processes behind the formation of meta-governance strategies. By focusing on decision-making, it offers a dynamic understanding of the stepwise development of meta-governance, reflecting an emerging, rather than predefined, rationality of governance arrangements. © 2022 The Author(s). Published with license by Taylor & Francis Group, LLC.
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7.
  • Ek Österberg, Emma, et al. (author)
  • Meta-governing the circular economy : Public procurement as an emerging strategy for circular transition in Sweden
  • 2023
  • Conference paper (other academic/artistic)abstract
    • Climate change and the global waste crisis call for action to create effective and long-term sustainability transitions. They present a challenge to governance where state leaders and policy makers are increasingly turning to public procurement as a strategy to ‘meta-govern’ towards circular economy. This paper explores the usefulness of a decision-based organizational perspective (Ek Österberg & Qvist 2023) to describe and analyze why and how public procurement emerges as a key governance strategy in the circular transition. It reports on an ongoing qualitative study on sustainable and circular procurement in Sweden.
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8.
  • Ek Österberg, Emma, 1977, et al. (author)
  • Procuring for Labour Market Integration
  • 2023
  • In: Organising Immigrants' Integration Practices and Consequences in Labour Markets and Societies. - : Palgrave Macmillan. - 9783031268212
  • Book chapter (peer-reviewed)abstract
    • The topic of this chapter is the practice known as Employment Promoting Procurement (EPP), which is increasingly being used by Swedish municipalities in their work to support the labour market integration of immigrants, and to which high expectations are attached. In the chapter, we critically explore translations of the EPP and discuss the conditions for these to promote labour market integration—for immigrants among other unemployed. Taking our starting point in a study of the development of “Social Considerations in Procurement” in Gothenburg, we show how, through various steps, the EPP was translated from idea to feasible practice, while each step involved trade-offs that affected the opportunities of different groups (e.g. immigrants) to benefit from the model. In the chapter, we raise and discuss themes such as the implications of the model leading to monitoring of requirement setting, rather than evaluation of results for the target group; formalisation versus transformation of local models; what social considerations do municipalities want to take, and how does procurement limit or enable them?
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9.
  • Ek Österberg, Emma, et al. (author)
  • Goda exempel som redskap i styrning
  • 2022
  • In: Förvaltningen i samhället. - Lund : Studentlitteratur AB. - 9789144165431 ; , s. 239-250
  • Book chapter (other academic/artistic)abstract
    • I kapitlet närmar vi oss den framväxande texttypen "goda exempel" som en styrande genre (genre of governance). Vi fokuserar på berättande texter om integration och hämtar våra analystexter från två organisationer, Falu kommun och Landsbygdsnätverket. Vår analys visar på både likheter och skillnader mellan texerna. En likhet är att alla texter framställer individer som hjältar - vare sig det handlar om driftiga och anpassningsbara personer som invandrat till Sverige och lyckats väl med sin individuella integration eller personer som levt hela sina liv i Sverige och som visat sig nytänkande och handlingskraftiga i arbetet med att förbättra integrationen. Texterna säger också en hel del om vilka egenskaper som ses som eftersträvansvärda och positiva i dagens svenska samhälle, exempelvis individuell handlingsförmåga, driv och engagemang, flexibilitet samt mod att se bortom det invanda och att utmana det etablerade - men också anpassningsvilja och tacksamhet. En skillnad är att berättelserna från Falun utöver att lyfta fram lyckade exempel på integration fyller funktionen att marknadsföra kommunen.
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10.
  • Ek Österberg, Emma, 1977, et al. (author)
  • Goda exempel som redskap i styrning
  • 2022
  • In: Förvaltningen i samhället. - Lund : Studentlitteratur. - 9789144165431
  • Book chapter (other academic/artistic)
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12.
  • Gillberg, Nanna, et al. (author)
  • Utbildningspliktens praktik – Västra Götaland (Förvaltningshögskolans rapporter nummer 164)
  • 2022
  • Reports (other academic/artistic)abstract
    • Studie är en rapport av Nanna Gillberg, Emma Ek Österberg och Patrik Zapata på uppdrag av Länsstyrelsen i Västra Götaland. De tre forskarna är också verksamma inom forskningsprojektet "Förändrade roller, framväxande nätverk: kommuner som upphandlare, arbetsgivare och entreprenör i arbetsmarknadsintegration", finansierat av Vetenskapsrådet.
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  • Ek Österberg, Emma, 1977, et al. (author)
  • Kommunen som upphandlare, entreprenör och arbetsgivare i arbetsmarknadsintegration av utrikesfödda
  • 2021
  • Reports (other academic/artistic)abstract
    • Att inkludera utrikesfödda på arbetsmarknaden är en nyckelutmaning för integrationen och samhällsutvecklingen. Under senare år har flera reformer initierats i syfte att stärka genomförandet av integrationspolitiken där en mångfald aktörer involverats i insatserna för arbetsmarknadsintegration, däribland kommuner och andra lokala organisationer. Lokala initiativ för arbetsmarknadsintegration står i centrum för forskningsprojektet, Förändrade roller, framväxande nätverk: kommuner som upphandlare, arbetsgivare och entreprenör i arbetsmarknadsintegration. Kännetecknande för dessa initiativ är att de tar form och utvecklas lokalt i samverkan mellan kommuner, andra offentliga organisationer, företag och ideella organisationer. Projektet fokuserar på kommunernas roller i skapandet och spridningen av lokala, innovativa initiativ för arbetsmarknadsintegration av utrikesfödda. I rapporten diskuterar författarna sina resultat halvvägs in i projektet. Rapporten ger möjlighet att under pågående forskningsprojekt dela preliminära resultat och skapa en diskuss-ionskanal för forskare och praktiker. Tre roller diskuteras i rapporten, 1) kommunen som upphandlare, 2) kommunen som arbetsgivare, och 3) kommunen som entrepre-nör. I alla dessa roller driver, stödjer, styr och organiserar kommuner integrationspolitiska insatser i samverkan med andra – företag, ideella organisationer och offentliga myndigheter. Hur det går till och vad det betyder för kommunerna och dess samverkansparter och för möjligheten att nå framgång i integrationsarbetet är frågor som diskuteras i texten.
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15.
  • Eriksson, Kim, 1990- (author)
  • Att anordna styrning : tillblivelse av en mångfald av styrteknologier
  • 2021
  • Doctoral thesis (other academic/artistic)abstract
    • During the last couple of decades, management control studies have taken an increased interest in the multiplicity of management controls. Broadly speaking, research has focused on the consequences of management controls. However, research has rarely examined how a multiplicity of management controls comes to exist. Answering this question will shed light on the variety of rationales, processes, and conditions that contributes to creating management control in organizations. Therefore, this thesis has the following research question: How does a multiplicity of management controls come to exist in an organization?  This thesis investigates management control in a Swedish central government agency through documents, interviews, workshops, listening to presentations, and meetings. The study focuses on the development of management control from the decision to create a new central government agency in 2009 to 2015 when management control was being reformed in the agency because it had become too extensive. Between 2009 and 2015, new management control technologies were continuously added. Overall, the analysis illustrates that management control technologies are being added through three interrelated aspects. First, the analysis illustrates three processes that contributed to the management control technologies being introduced: reproducing process – i.e., management control technologies reproduced in the new agency; reactive processes – i.e., government-specific management control technologies created, for example, to respond to criticism from external actors; and proactive processes – i.e., management control technologies modified for a new context. Second, the analysis illustrates that similarities and differences of management control technologies enable the coexistence of these technologies. Third, the analysis illustrates that management control technologies are linked to a reference point that is expressed as a pursuit of holism, a local condition for the multiplicity of management controls. These findings suggest that the emergence of management controls becomes possible through three interrelated aspects. This thesis contributes to the management control domain by highlighting the complex processes, rationales, and conditions that enable a multiplicity of management controls to co-exist.
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  • Ek Österberg, Emma, 1977 (author)
  • Formalia
  • 2020
  • In: Andra hjälpen: allt du behöver veta för att skriva en uppsats. Abrahamson Löfström, C., och Rombach, B. (red.). - Lund : Studentlitteratur. - 9789144130682 ; , s. 273-283
  • Book chapter (other academic/artistic)
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18.
  • Ek Österberg, Emma, 1977 (author)
  • Objectifying trustworthiness: Market formation in the transport policy field
  • 2020
  • In: Financial Accountability and Management. - : Wiley. - 0267-4424 .- 1468-0408. ; 36:1, s. 3-19
  • Journal article (peer-reviewed)abstract
    • This paper addresses market formation in the public sector, particularly questions of how and why market arrangements for public services change, and what it means in terms of governance. The paper presents an in-depth empirical study of a case in the Swedish transport sector, building on sociological research into market formation, particularly the work of Callon, Méadel, and Rabeharisoa on the qualification of products. Given the demand for process-oriented research into market relations, especially in the public sector, this study empirically illustrates how and why roles, relations, and objects are maintained and transformed, and how these features are cocreated in practice. Although previous research has paid relatively little attention to product qualification, this paper demonstrates that it is useful to put this process at the center of the analysis. The present findings emphasize that how products came to be objectified, in terms of provider qualities rather than technical specifications, was the compromise that enabled various logics to be at stake simultaneously. The paper also contributes by demonstrating that NPM reforms of marketization can accommodate far-reaching attempts by public organizations to influence the market, which is especially relevant in markets in which public-sector organizations are dominant purchasers. © 2019 John Wiley & Sons Ltd
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19.
  • Ek Österberg, Emma, 1977, et al. (author)
  • Public Sector Innovation as Governance Reform: A Comparative Analysis of Competitive and Collaborative Strategies in the Swedish Transport Sector
  • 2020
  • In: Administration & Society. - : SAGE Publications. - 0095-3997 .- 1552-3039. ; 52:2, s. 292-318
  • Journal article (peer-reviewed)abstract
    • The constraining impact of bureaucracy on creative problem solving has been a recurring theme in research on public innovation, and public actors increasingly seek to “steer” innovation through interactive spaces for collaboration and competition. This article examines this form of “meta-governance” in the case of the Swedish Transport Administration and reveals a pattern where the initial opening of arenas for innovation is followed by a countermovement toward organization. Findings suggest that the introduction of elements of organization, such as hierarchy, rules, and membership, in governance spaces is a key strategy for coming to grips with a new innovation promoting role.
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20.
  • Lagström, Cristian, 1982, et al. (author)
  • Accounting for profitable prevention—The case of social investments
  • 2020
  • In: Financial Accountability and Management. - : Wiley. - 0267-4424 .- 1468-0408. ; 36:2, s. 117-133
  • Journal article (peer-reviewed)abstract
    • Contemporary developments in public administration imply an increasingly multifaceted and intangible context for public service delivery. Yet, there is a continued emphasis on calculative devices in this changing public landscape which urge for a broadened perspective, beyond that of New Public Management (NPM), on the role and consequences of accounting in the attainment of public goals, in particular, in relation till wicked problems. This article reports an in-depth study of social investments, a governing model which aims to make visible the value of long-term effects of preventive social work. The article focuses on microlevel dynamics and activities undertaken by key actors during the implementation process, using an institutional work perspective, in particular, the concepts of political, technical, and cultural work. The analysis shows that the ambition to calculate the profit of preventive social work was largely underpinned and facilitated by a problematization of NPM features. This supports recent calls for further research on public sector accounting that explores, rather than presumes, the logics and rationales to which accounting techniques are connected. The study also complements literature on wicked problems by linking the use and perceived usefulness of calculative practices with the attempts of attaining complex goals in the public arena.
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21.
  • Ek Österberg, Emma, 1977, et al. (author)
  • Att verkställa marknaden
  • 2019
  • In: Organisation & samhälle. - : Föreningen Företagsekonomi i Sverige. ; 2019/1:1, s. 28-33
  • Journal article (other academic/artistic)
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22.
  • Ek Österberg, Emma, 1977, et al. (author)
  • Is leadership really the solution?
  • 2019
  • In: Leadership is the problem. - Stockholm : Santérus Academic Press. - 9789173350556
  • Book chapter (other academic/artistic)
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28.
  • Sandgren, Henrik, 1984 (author)
  • Avsnitt 2: Tillsyn
  • 2019
  • In: Förvaltningspodden - Förvaltningshögskolans poddradio. - Göteborg : Förvaltningshögskolan, Göteborgsuniversitet. ; :2
  • Other publication (other academic/artistic)abstract
    • Januari 2019. Hur kan olika former av tillsyn se ut, och vad får den för konsekvenser? Behöver vi tillsyna mindre? Medverkande: Emma Ek Österberg, Gustaf Kastberg och Henrik Sandgren.
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29.
  • Ek Österberg, Emma, 1977, et al. (author)
  • Marknadiseringens kostnader på kommunal nivå (KFi-rapport nr. 145)
  • 2018
  • Reports (other academic/artistic)abstract
    • Den här rapporten utgör resultatet av en forskningsstudie som genomförts på uppdrag av Finansdepartementet under hösten 2017. Den handlar om marknadisering på kommunal nivå, och mer specifik om marknadiseringens kostnader. Marknadslösningar är idag ett vanligt inslag på kommunal nivå, och utgör en viktig reformkomponent i New Public Management. Syftet med studien som ligger till grund för den här rapporten är att, utifrån en genomgång av befintlig forskning, besvara frågan vad vi vet om marknadiseringens kostnader. Syftet är också att förslag på områden för framtida forskning. Kostnader ges i rapporten en vid betydelse. Det inkluderar både produktions- och transaktionskostnader. Utöver studier om kostnader och kostnadsutveckling avseende produktions- och transaktionskostnader inkluderar vi också studier om (negativa) effekter som skulle kunna tolkas som kostnader, även om inte de forskare som undersökt dem definierat dem som sådana. Försämrad kvalitet och minskat förtroende är exempel på sådana effekter. Studien visar att det finns god kunskap om särdragen i varje marknad, och att sättet offentliga marknader (precis som andra marknader) är organiserade varierar mycket, precis som den lokala kontexten ser väldigt olika ut och karaktären på den tjänst som utbyts varierar mellan sektorer. En kostnad för marknadisering som flera studier lyfter fram är ökade totalkostnader, genom ett ökat utbud. Det är särskilt tydligt i forskningen inom hälso- och sjukvård. En annan kostnad är höga transaktionskostnader. Det kräver mycket arbete att styra och organisera marknader. Däremot saknas det studier som undersöker transaktionskostnadernas storlek och det saknas jämförande analyser. Den förändrade roll som medborgare och brukare får i en marknadiserad offentlig sektor är väl utforskad och av dessa studier framgår att denna roll ofta är svår att axla. Kommunernas får en roll att stödja val och samtidigt utveckla egna system för kvalitetsuppföljning. Kunskapen om hur kommunerna navigerar i denna komplexa styrsituation kan dock utvecklas. Det gäller särskilt hur de balanserar styrning av verksamhet i egen regi och extern drift. Kvalitet är ett särskilt svårt begrepp, vilket forskningen om marknadiseringens effekter på kvaliteten i offentliga tjänster tydligt visar. Här pekar resultaten i olika riktning. En trend tycks vara att i ökad grad mäta kvalitet genom nöjdhet och serviceparametrar (bemötande, tillgänglighet). Andra kvalitetsaspekter är dock betydligt mer osäkra, och ännu mer otydligt blir det när olika sätt att förhålla sig till kvalitet ställs mot varandra.
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30.
  • Lagström, Cristian, 1982, et al. (author)
  • Accounting for profitable prevention -The case of social investments.
  • 2018
  • In: European Institute for Advanced Studies in Management (EIASM). The 10th international public sector conference. 4-6 september 2018. School of Economics and Management, Lund University..
  • Conference paper (other academic/artistic)
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31.
  • Ek Österberg, Emma, 1977, et al. (author)
  • Making public sector innovation governable: The organization of competitive and collaborative innovation in Swedish transport policy.
  • 2017
  • In: Statsvetenskapliga förbundets, Swedish Political Sciene Association (Swepsa) årsmöte Karlstad: 4-6 oktober.
  • Conference paper (other academic/artistic)abstract
    • The constraining impact of bureaucracy on creative problem solving has been a recurring theme in the literature on public sector innovation. As captured in the concept of meta-governance, public actors increasingly seek to ‘steer’ innovation through new interactive spaces for collaboration and competition. This paper focuses on meta-governance in practice in the case of the recently reformed Swedish Transport Administration, and reveals a pattern where the initial opening of arenas for innovation is followed by a counter-movement towards organization. Findings suggest that the introduction of elements of organization, such as hierarchy, rules and membership, in governance spaces is a key strategy for coming to grips with a new innovation promoting role.
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32.
  • Ek Österberg, Emma, 1977 (author)
  • Objectifying trustworthiness. Market re-formation within the transport policy field.
  • 2017
  • In: European Accounting Association (EAA) 40th Annual Congress. Valencia: 9-11 May.
  • Conference paper (other academic/artistic)abstract
    • This paper addresses market formation in the public sector, particularly the process of qualifying public services as products on a market. The paper presents an in-depth empirical study of a case in the Swedish transport sector, building on sociological research into market formation, particularly the work of Callon, Méadel, and Rabeharisoa (2002) on the qualification of products. Given the demand for process-oriented research into network relations, especially in the public sector, this study empirically illustrates how and why roles, relations, and products are maintained and transformed, and how these features are co-created in practice. While previous research has paid relatively little attention to the definition of products, this paper demonstrates that it is useful to put this process at the centre of the analysis. The present findings emphasize that how products came to be objectified, in terms of provider qualities rather than technical specifications, was the compromise enabling the specific industry logic and the (pure) market logic to be at stake simultaneously. The paper also contributes by demonstrating that the market logic can accommodate far-reaching attempts by public organizations to influence the market, which is especially relevant in markets in which public-sector organizations are dominant purchasers.
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33.
  • Ek Österberg, Emma, 1977 (author)
  • Trafikverket som renodlad beställare
  • 2017
  • In: Jacobsson B. & Sundström G. (red) En modern myndighet. Trafikverket som ett förvaltningspolitiska mikrokosmos. - Lund : Studentlitteratur. - 9789144121727
  • Book chapter (other academic/artistic)
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34.
  • Kastberg Weichselberger, Gustaf, 1976, et al. (author)
  • Transforming social sector auditing - they audited more, but scrutinized less
  • 2017
  • In: Financial Accountability & Management. - : Wiley. - 0267-4424. ; 33:3, s. 284-298
  • Journal article (peer-reviewed)abstract
    • The legitimacy of audit technologies is inevitably linked to a knowledge base. Even though it has been pointed out that the agreements on how to measure and verify certain operations are only temporal, empirical studies on change in audit are rare. This paper reports a detailed empirical study of change in performance audit within social services in Sweden. The paper complements previous research since this paper is not about making new things auditable but about challenging existing technologies within a field. We observe how the new 'sharp' control-based model - realized through measures of prioritizing, focusing and standardizing - was related to new demands on 'facts' about the audit object. The effect was that many things in this new situation became unauditable; they audited more, but actually scrutinized less. The paper also contributes to existing literature on the role of 'sharp' control-based audit in the social sector. With a 'soft' and 'fuzzy' object, as is often the case in many parts of the public sector, it is difficult to produce hard, convincing evidence that holds true in different settings.
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35.
  • Ek Österberg, Emma (author)
  • Marknadsidéer i själva verket : Trafikverket och den renodlade beställarrollen
  • 2016
  • Reports (other academic/artistic)abstract
    • Trafikverkets uppgift är att med ett trafikslagsövergripande perspektiv ansvara för långsiktig planering och utbyggnad av transportsystemet för väg- och järnvägstrafik samt sjö- och luftfart. Det praktiska arbetet utförs dock inte inom myndigheten då Trafikverket, från och med 2010 och på regeringens uppdrag, är en renodlad beställarorganisation. Det betyder att staten lämnat över till marknaden det marknaden anses sköta bäst samtidigt som Trafikverket, i sin roll som beställare, ska stå för kravformulering och uppföljning.Men hur beskriver och förverkligar Trafikverket den renodlade beställarrollen? Och vad betyder det för processer och relationer mellan Trafikverket och övriga aktörer – stora och små entreprenörer – på den marknad där trafikpolitiken ska realiseras?Emma Ek Österberg är fil. dr i offentlig förvaltning och verksam vid Förvaltningsakademin, Södertörns högskola samt vid Förvaltningshögskolan, Göteborgs universitet.
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