SwePub
Sök i LIBRIS databas

  Utökad sökning

id:"swepub:oai:DiVA.org:lnu-103693"
 

Sökning: id:"swepub:oai:DiVA.org:lnu-103693" > Strategic managemen...

Strategic management, management control practices and public value creation : The strategic triangle in the swedish public sector

Höglund, Linda, 1972- (författare)
Mälardalens högskola,Industriell ekonomi och organisation,Mäladalen University, Sweden
Mårtensson Hansson, Maria, Professor, 1970- (författare)
Stockholms universitet,Linnéuniversitetet,Institutionen för ekonomistyrning och logistik (ELO),Stockholm University, Sweden,Stockholms centrum för forskning om offentlig sektor (SCORE),Linnaeus University, Sweden,Linnaeus Univ, Sch Business & Econ, Växjö, Sweden.;Stockholm Univ, Stockholm Ctr Org Res Score, Stockholm, Sweden.
Thomson, Kerstin (författare)
Stockholms universitet,Företagsekonomiska institutionen,Stockholm Univ, Sch Business SBS, Acad Management Accounting & Control Cent Govt, Stockholm, Sweden.,Stockholm University, Sweden
 (creator_code:org_t)
Emerald Group Publishing Limited, 2021
2021
Engelska.
Ingår i: Accounting, Auditing & Accountability Journal. - : Emerald Group Publishing Limited. - 0951-3574 .- 2051-3151 .- 1758-4205. ; 34:7, s. 1608-1634
  • Tidskriftsartikel (refereegranskat)
Abstract Ämnesord
Stäng  
  • Purpose The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as an analytical framework to study strategic management and management control practices in relation to public value. Design/methodology/approach The paper uses an interpretative longitudinal case study approach including qualitative methods of document studies and interviews between 2017 and 2019. Findings In the strategic triangle, the three nodes of authorising environment, public value creation and operational capacity are interdependent, and alignment is a necessity for a strategy to be successful. But this alignment is vulnerable. The findings suggest three propositions: (1) strategic alignment is vulnerable to management control practices having a strong focus on performance measurements, (2) strategic alignment is vulnerable to standardised management control practices and (3) strategic alignment is vulnerable to politically driven management control practices. Originality/value With the strategic triangle as a base, this paper tries to understand what kind of management control practices enable and/or constrain public value, as there has been a call for this kind of research. In this way it adds to earlier research on public value, to the growing interest in the strategic triangle as an analytical framework in analysing empirical material and to the request for more empirical studies on the subject. The strategic triangle also embraces political factors, government agendas and political leadership for which there has also been a call for more research.

Ämnesord

SAMHÄLLSVETENSKAP  -- Ekonomi och näringsliv (hsv//swe)
SOCIAL SCIENCES  -- Economics and Business (hsv//eng)
SAMHÄLLSVETENSKAP  -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
SOCIAL SCIENCES  -- Economics and Business -- Business Administration (hsv//eng)

Nyckelord

Strategic management
Management control practices
Public value
Strategic triangle
Public sector
Case study
Ledarskap, entreprenörskap och organisation
Ledarskap, entreprenörskap och organisation

Publikations- och innehållstyp

ref (ämneskategori)
art (ämneskategori)

Hitta via bibliotek

Till lärosätets databas

Sök utanför SwePub

Kungliga biblioteket hanterar dina personuppgifter i enlighet med EU:s dataskyddsförordning (2018), GDPR. Läs mer om hur det funkar här.
Så här hanterar KB dina uppgifter vid användning av denna tjänst.

 
pil uppåt Stäng

Kopiera och spara länken för att återkomma till aktuell vy