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1.	Eriksson, Kim, 1990-, et al. (författare) Strategic management accounting for change and flexibility 2024 Ingår i: The Routledge Handbook of Public Sector Accounting. - : Routledge. - 9781032282510 - 9781003295945 ; , s. 111-123 Bokkapitel (refereegranskat)abstract In public sector organizations, strategies and management accounting are often developed with the ambition of providing a combination of long-term objectives and short-term evaluations. This combination is sometimes labelled Strategic Management Accounting (SMA). The purpose of this chapter is to enhance our knowledge about SMA in the public sector context. We do this through a qualitative study of the Swedish Public Employment Service, which in 2020 launched a new strategic direction to manage changes in the agency’s environment, along with a balance scorecard (BSC). The research question for this case was: How is the BSC used by a public sector agency as an SMA tool? Our results show that the agency’s operational managers and controllers use the BSC as an SMA tool to create active management and control, while at the same time being reactive with a short-term focus. We address these results in relation to an idea of flexibilization, more specifically the desire to become a flexible agency that can change and adapt to short-term changes.

Eriksson, Kim, 1990-, et al. (författare)
Strategic management accounting for change and flexibility
2024
Ingår i: The Routledge Handbook of Public Sector Accounting. - : Routledge. - 9781032282510 - 9781003295945 ; , s. 111-123
Bokkapitel (refereegranskat)abstract
- In public sector organizations, strategies and management accounting are often developed with the ambition of providing a combination of long-term objectives and short-term evaluations. This combination is sometimes labelled Strategic Management Accounting (SMA). The purpose of this chapter is to enhance our knowledge about SMA in the public sector context. We do this through a qualitative study of the Swedish Public Employment Service, which in 2020 launched a new strategic direction to manage changes in the agency’s environment, along with a balance scorecard (BSC). The research question for this case was: How is the BSC used by a public sector agency as an SMA tool? Our results show that the agency’s operational managers and controllers use the BSC as an SMA tool to create active management and control, while at the same time being reactive with a short-term focus. We address these results in relation to an idea of flexibilization, more specifically the desire to become a flexible agency that can change and adapt to short-term changes.

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