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- Modell, Sven, et al.
(författare)
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A process (re)turn? Path dependencies, institutions and performance management in Swedish central government
- 2007
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Ingår i: Management Accounting Research. ; 18:4, s. 453-475
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Tidskriftsartikel (refereegranskat)abstract
- Recent central government reforms have signalled a transition away from output-based governance and control to a more citizen-orientated and outcome-focused performance management ethos. Prior research suggests that this may give rise to institutional inconsistencies related to conflicting performance management logics. In this paper,we argue that rather than resulting in growing pre-occupation with outcomes and effectiveness, the emerging reform agenda may somewhat paradoxically reinforce managerial concerns with the operating processes underpinning public service delivery. Drawing on policy studies and management accounting research informed by new institutional sociology, we theorise these developments by invoking the notion of path dependency. We provide an empirical illustration based on field work in Swedish central government and adopt a multi-level approach in examining the evolution of performance management practices. While evidence of strongly constraining path dependencies is found at the overall policy level a case study in the Swedish Tax Agency shows that these may also embody an element of flexibility such that the meaning of inconsistent performance management logics is re-constructed over time. This illustrates how individual government agencies may link outcomes to operating process concerns and manage implementation problems related to conflicting and uncoordinated reform initiatives.
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- Modell, Sven, et al.
(författare)
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Consumerism and control : evidence from Swedish central government agencies
- 2009
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Ingår i: Public Money & Management. - : Informa UK Limited. - 0954-0962 .- 1467-9302. ; 29:2, s. 101-108
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Tidskriftsartikel (refereegranskat)abstract
- This article examines whether the control practices associated with public sector consumerism, such as devolved performance management and accountability, enhance organizations' responsiveness to customer needs and preferences. The research highlighted the need for trade-offs between resource allocation and customer needs and how this affects rationing of services. This is a serious dilemma as the public sector comes under the dual pressures of the consumerist movement and a tightening funding situation.
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- Modell, Sven
(författare)
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Management Control in Services. A Contingency Study of Responsibility Accounting in Highly Interactive Services
- 1998
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This report examines the use of management control in services, with particular reference to the role of formal control systems in attributing and devolving responsibility within organizations. The study draws extensively on the service as well as the management control literature and advances an analytical framework based on a process-oriented approach to responsibility accounting. The study is primarily based on contingency theory, while some complementary perspectives are derived from agency theory. Two case studies are used to generate a theory of responsibility accounting in highly interactive services. The study combines deductive and inductive theorizing and makes a number of important contributions to service as well as management control research.
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- Modell, Sven
(författare)
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Managing Accounting Change
- 2007
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Ingår i: Issues in Management Accounting (3rd ed). - : Pearson, London.
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Bokkapitel (refereegranskat)
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