| 1. |
- Bay, Charlotta, et al.
(författare)
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Accounting talk and emotions- a study of the sense making process of accounts
- 2018
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This paper is concerned with the role of emotions in reading and interpreting financial accounts. Even though people’s capacity to understand accounting to a large extent has been taken as given in the accounting research field, some studies have shown that accounting information nor the ability to interpret it, seldom inhibit any universal meaning. Prior research demonstrates how accounting users tend to engage in various kinds of sense making activities, referred to as “accounting talk”, in which cognitive capacities are developed, helping people translating accounting information into local contextualized knowledge. Whereas previous studies of accounting talk have focused on how the individual’s cognitive resources are developed, this paper broadens the analytical scope to include the emotive resources for making sense of financial accounts. The paper provides a detailed close-up of how pension-savers interpret and react to financial accounts presented to them during individual pension advisory meetings. Informed by a sociological approach to emotions, the empirical results indicate that emotions play several but different roles in people’s interpretations of financial accounts, and should not necessarily be perceived as inhibiting people’s cognitive sense-making ability. In fact, the relation between rational reasoning and emotions in relation to accounts should be understood as a symbiotic interdependence.
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| 2. |
- Borell, Anton, 1991-
(författare)
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In Between Competing Ideals : On the Relationships among Accounting, NPM, and Welfare
- 2021
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- We know that public organizations today are expected to manage activities on multiple, and somewhat incongruent ideals. Since the development of the New Public Management (NPM) wave, public organizations have been increasingly subject to governance by markets, economic frugality and outputs for the purpose of improving efficiency. At the same time, they are also required to manage their daily work according to the ideals of needs, equity and professional expertise, which have traditionally been foundational to the realization of a welfarian agenda. Together, these requirements make up dual expectations of public organizations as well as the accounting technologies used to manage them: a form of paradoxical management that seeks to measure, evaluate and document both efficiency and welfare. But how do actors realize these plural ideals in practice? And what is the role of accounting in this? These are some of the aspects and problems with control that lie at the very heart of this dissertation.Based on 41 interviews and 28 observations in a Swedish school context, this dissertation shows how the paradoxical expectations become manifest in the design and use of accounting technologies. On the one hand, it shows how school actors attempt to integrate welfare and NPM in practice by relying on accounting technologies, which results in hybrid outcomes. On the other hand, the dissertation also shows the fragility of such a style of governance, which continuously leads to failures and breakdowns that actors have to readdress as a consequence of attempting to achieve competing ideals by relying on accounting.By leaning on governmentality as a metatheoretical framework, this dissertation contributes to some new understandings of control in public sector contexts. First, in contrast to the literature on colonization, which suggests that the expansive use of accounting is a direct threat to welfarian ideals, this dissertation shows that accounting can equally serve as a means for welfarian ideals to eclipse NPM. Second, in contrast to the stream of separation that treats the loose or minimal use of accounting as a mechanism for sealing off welfare from NPM-led intrusions, the dissertation shows that even a marginal or loose application of accounting can in fact be conceived as a threat to welfarian ideals. Third, this dissertation also provides additional understanding in relation to the hybridity approach, not only by illuminating how NPM and welfare were brought together through various hybrids, but also by showing how these hybrids were facilitated by accounting technologies, whose functions served to make integration a practically viable outcome amenable to both breakdowns and reintegration. Overall, the dissertation thus contributes to current knowledge on public sector governance in general, and more specifically about the relationships among accounting, NPM, and welfare, in terms of their entanglement, disentanglement, interdependencies, and modes of reproduction in public sector life, a gap also echoed by recent calls in research.
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| 3. |
- Catasús, Bino, et al.
(författare)
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Demography, ideologies and finance : A history of calculation and Swedish pensions
- 2018
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This paper reports from a study of four pension reforms in Sweden over the last century. The paper tests the dominant idea that pension systems as well as accounting technologies are a part of the neoliberal influenced financialization of the private sphere. Although corroborating the proposition about financialization, the paper suggests that programs such as financialization is temporal because they are challenged by obligatory points of controversy. These obligatory points of controversy recur over time as issues that pension systems need to handle with decisions and calculations. The study finds that the obligatory points of controversy, however, are never solved because they interact and are in flux. In Sweden, the three controversies that are repeated are the discussion of demography, finance and ideology. These three issues forces the decisionmaker to answer such issues as “what is it to be Swedish?”, “can we afford this?” and “what is our idea of involvement between of the state/the private sector?”
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| 4. |
- Catasús, Bino, et al.
(författare)
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The "death" of calculation : Exploring the conditions of calculative practices
- 2020
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This paper draws attention to people’s pension savings and their responses to the increasing calls urging them to engage in practices of calculation about their future life as retirees. Recurring studies report that these calculation exercises have turned out to raise problems to people, provoking – at times – frustration or even indifference among pension savers. But why is that so? Why do people not engage in this kind of calculations?Prior literature suggests that mechanic calculation presupposes a set of conditions. Individual knowledge-based capacity (Lusardi and Mitchell 2007) as well as commensurate translations that enables possibilities for comparisons between different kinds of choices (Espeland and Stevens 1998; Callon & Law, 2005) are but a few conditions that are suggested to be fulfilled in order to make rational calculation feasible. There are situations, however, when calculation is called for and expected to be attended to without controversy, but still turn out as moments where rational principles of calculation do not seem to apply (Espeland and Stevens 1998). Calculating one’s pension might be argued to represent one such situation. Based on our empirical observations, the basis for rational calculation seems to be challenged when pension savers are asked to imagine an existence taking place in a future several decades ahead from the life they lead today. Hence, in order to further explore the reasons to this experienced calculative dilemma, we ask: What role does future play in practicing pension calculations?The aim of this paper is to extend our understanding of the conditions of calculation. The idea is to investigate situations in which calculation entail dilemmas of rationality. To frame the conditions of calculation, we draw on Jaspers’ idea of boundary situations (2010). A boundary situation is a moment in which a person is faced with discrepancies and contradictions that cannot easily be resolved by means of rational thinking. We suggest that people’s pension management offers such a moment, investigating how people read and understand pension accounts in the light of a future that involves different kinds of ‘deaths’: the termination of professional life; the consequences of physical decay, and the end of life itself.The study demonstrates that practices of calculations inevitably links to imagining the future but also, and by consequence, how calculations become circumscribed when these future imaginations involve existential concerns that rule out rational reasoning. In such cases, calculations transforms into a practice that stretches beyond rationality, suggesting that when the future is unimaginable, calculation becomes nonsensical or even absurd. This, in turn, adds a time dimension to the conditions of calculation, an issue which to date has not explicitly been addressed in prior accounting literature.
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| 5. |
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| 6. |
- Eriksson, Kim, et al.
(författare)
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A new performance management and measurement is made to bea helpful intervention
- 2018
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Konferensbidrag (refereegranskat)abstract
- This article focus on the conditions and reasons why organisational members articulate support for a newly introduced outcome-focused performance measurement and management system (PMS) in a public sector context. It does so through an analysis of the introduction of a performance measurement and management system named “Delivery Qualities” in a Swedish central government. The PMS was introduced by the Swedish government as a solution to societal critic, which initiated a process of handling and processing PMS in the case organisation. We argue that the reasons why members of the case organisation embraced the outcome-focused PMS are because it was not existing PMS. In the case, it is suggested that the outcome-focused PMS was, in essence,providing a more suitable link to ideas and ambition in the organisation.
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| 7. |
- Eriksson, Kim, 1990-
(författare)
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Att anordna styrning : tillblivelse av en mångfald av styrteknologier
- 2021
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)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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| 8. |
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| 9. |
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| 10. |
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| 11. |
- Grönlund, Anders, et al.
(författare)
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Value for money and the rule of law : the (new) performance audit in Sweden
- 2011
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Ingår i: International Journal of Public Sector Management. - : Emerald. - 0951-3558 .- 1758-6666. ; 24:2, s. 107-121
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – This paper aims to develop a classification scheme of different types of value for money(VFM) audits with different degrees of compliance audit, and to classify the performance audits carriedout by the Swedish National Audit Office (SNAO) during its first six years as an independent stateaudit organization reporting to parliament.Design/methodology/approach – The empirical data were gathered from all of the 150 auditreports published by the SNAO from its establishment in 2003 to the end of 2008. Seminars werearranged to discuss the classifications for validation.Findings – The focus on traditional VFM audits (the “Three Es”) is unusual. Most audits carried outby the SNAO combine different types of extended VFM audits with compliance audit. On the onehand, they audit how the government and/or central agencies fulfil their mandates (from good to bad).On the other, they audit how the government and/or central agencies adhere to legislation, rules andpolicies (right or wrong). In some cases, the SNAO equates compliance audit with performance audit.Practical implications – The authors have verbalised and visualised performance audit activities of interest not only to state auditors, but also to external stakeholders. One practical implication is thatthe Swedish national audit committee has conducted an evaluation of the SNAO that is partly based onthe national report of this study, and has proposed a stronger focus on the Three Es.Originality/value – The study addresses a new approach in terms of a classification scheme forperformance audits, consisting of eight types.
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| 12. |
- Holmgren Caicedo, Mikael, 1971-, et al.
(författare)
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On strategy formation and the becoming of strategic management accounting in a public sector context
- 2017
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Ingår i: Presented at the 40th Annual Congress of the European Accounting Association, Valencia, Spain, May 10-12, 2017.
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Konferensbidrag (refereegranskat)abstract
- This papers concerns strategic management accounting (SMA) in public sector agencies. The paper focuses on the challenges of strategy formation in the public sector through an analysis of the strategizing effects of the management accounting techniques in relation to the public-sector context. The paper answers calls for studies on the strategizing effects of costing practices in the public sector in relation to other public-sector goals. The paper broadens the scope beyond cost and efficiency aspects and includes other management accounting aspects that include the role of the government and mass media in the strategy formation of a public-sector organization. The paper suggests that to understand SMA in the public sector, involves a contextual understanding of the governance system in which SMA is situated. This context includes formal governance bodies such as the government as well as other external actors such as mass media. These actors are important to bring into the analysis because their actions toward public sector agencies in many ways influence the choice of management accounting tools whose strategizing effects constitute of strategy.
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| 13. |
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| 14. |
- Höglund, Linda, 1972-, et al.
(författare)
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Management accounting of control practices : a matter of and for strategy
- 2016
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Ingår i: Everyday life in public sector organizations. - : EIASM.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- The present article asks how strategy is expressed through different strategic management accounting (SMA) techniques in a public organization - the Swedish Transport Administration. Strategic management (SM) emphasizes the importance of long-term, proactive and holistic thinking in strategic work. The results of this study, however, shows that these characteristics are much more difficult to represent in public organizations. This is due to the contextual conditions in the public sector. For example, public organizations do not have the authority to influence all aspects of SM. The results also show that it is not only the contextual conditions that a public organization must take into account in order to understand its strategic work, but also the management practice and the specific SMA techniques used. One conclusion is that we need another dimension of strategic management accounting, namely management accounting of control practices. On the basis of the identified tensions in relations to SMA, namely between; parts/hole, short-/ long-term, reactivity / proactivity and complexity/simplicity, we propose a conceptual model to characterize management accounting of control practices with reference to strategy.
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| 15. |
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| 16. |
- Höglund, Linda, 1972-, et al.
(författare)
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Spänningar i styrningen: en strategisk angelägenhet : en fallstudie inom Trafikverket
- 2016
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Denna rapport utgör resultatet av delprojekt 2 i ett större treårigt projekt som Akademinför ekonomistyrning i staten (AES) vid Företagsekonomiska institutionen, Stockholmsuniversitet, driver i samarbete med Trafikverket. Finansiering har skett inom ramen förFoI-portfölj nummer sex, Trafikverket – en modern myndighet. Målet med delprojekt 2 äratt utveckla kunskap om Trafikverkets verksamhetsstyrning genom att identifiera ochförstå de utmaningar som uppstår vid översättningen av strategier från övergripandestrategisk ledningsnivå till operativ nivå. Detta har skett genom att fördjupa kunskapenom både det strategiska arbetet och verksamhetsstyrningen in Trafikverket.Tidigare delrapporter inom projektet har visat att det i praktiken uppstår svårigheter närTrafikverkets övergripande strategier förverkligas i verksamhetsstyrningen. Det återfinnsbland annat en utmaning i att kunna hantera både vertikala och horisontella krav inomramen för den strategiska styrningen eftersom spänningar mellan Trafikverkets strategieroch andra styrformer och –verktyg uppstår. Följande fråga har således väglett arbetet medrapporten: vilka spänningar uppstår i styrning i relation till strategin? Rapportens syfte äratt bidra till förståelsen för relationen mellan verksamhetsstyrning och strategiskt arbeteinom statliga myndigheter.Strategiforskning betonar hur viktigt det är att en organisation i sitt strategiskaarbete är långsiktig, proaktiv och helhetsorienterad. Dock visar resultaten av denna studieatt långsiktighet, proaktivitet och helhetsorientering är betydligt svårare att föreverkliga ioffentlig sektor. Detta beror på att de kontextuella förutsättningarna i offentlig sektorskiljer sig från de i privat sektor. Bland annat ”äger” inte en offentlig organisationmöjligheterna att påverka alla aspekter i den strategiska styrningen. Resultaten visar ocksåatt det inte bara är de kontextuella förutsättningarna som en offentlig organisation måsteta hänsyn till för att förstå sitt strategiska arbete, utan även den styrningspraktik och despecifika styrningsverktyg som används i verksamheten. Dessa olika styrningspraktikeroch specifika styrningsverktyg bidrar till att rikta verksamheten åt olika håll, ibland ienlighet med den formulerade strategin och ibland i andra riktningar.En slutsats är att det i en verksamhets styrning finns ett behov av ytterligare endimension av styrning, nämligen styrning av styrning. På basis av de spänningar somgenom denna studie identifierats, nämligen 1) del/helhetssyn i styrningen, 2)kortsiktighet/långsiktighet i styrningen, 3) reaktivitet/proaktivitet i styrningen och 4)komplexitet/enkelhet i styrningen, föreslås sålunda en konceptuell modell för attkaraktärisera verksamhetsstyrningen i förhållande till strategin.
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| 17. |
- Höglund, Linda, 1972-, et al.
(författare)
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Strategic management accounting in the public sector context : the case of the Swedish Transport Administration
- 2021
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Ingår i: Journal of Public Budgeting, Accounting and Financial Management. - : Emerald Group Publishing Limited. - 1096-3367 .- 1945-1814. ; 33:4, s. 468-486
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Tidskriftsartikel (refereegranskat)abstract
- PurposeThe objective of this paper is to generate further knowledge about strategic management accounting (SMA) in the public sector context. The authors attempt to do this through a study of SMA work in a public sector agency (PSA), the Swedish Transport Administration (STA). The paper elaborates on the formation of the agency's strategies and the challenges the agency's SMA work had to deal with, and focuses its analysis on the interplay between SMA and the characteristics of the public sector as well as how it is constitutive of strategy.Design/methodology/approachThe empirical material was gathered between 2013 and 2015 and consists of documents that include the STA's appropriation, mandate, strategic and operational plans, and balanced scorecard, as well as interviews with 35 civil servants at various levels of the STA.FindingsThe study finds that, depending on the performances of PSAs in their specific environment and the influences from the environment's constituents, SMA may function as an instrument that makes or breaks strategies. The characteristics of the public sector context may therefore affect SMA, and by extension, strategy, in several ways. First, the present case shows that the inherent reduction that the focus of SMA techniques entails, and their inability to deal with the complexity of a PSA's context, places them at constant risk of becoming strategically irrelevant in the eyes of knowledgeable local managers in a PSA. Second, interventions from the government may override a PSA's SMA and in effect make a PSA's strategic focus ambiguous. Third, outside monitoring performed by such actors as the National Audit Office and the mass media may influence a PSA's SMA work both directly and indirectly when the agency and the government are responsive to the agenda set by such scrutiny.Originality/valueThe paper broadens the scope of earlier SMA research in the public sector by including the specific characteristics of the public sector in the analysis and how accounting techniques may come to compete for strategic placement as they are propelled from within and from without the organization.
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| 18. |
- Höglund, Linda, 1972-, et al.
(författare)
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Strategic Management in Public Sector : Challanges in Theory and Practice
- 2015
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Strategic management (SM) is now prominent on the agenda of public administration (PA) scholars and practitioners e.g. in Swedish Central Agencies, and is said to become increasingly relevant in public organizations due to new public management (NPM) changes. Some scholars even suggests that the models of SM takes us beoynd NPM towards something new where SM becomes the core of the organization. SM has so far mainly been studied in a context of the private sector, and the main concern in public sector research on SM has been on how to translate the concepts of competitive advantage, growth and profitability into a public sector context. We however argue the importance to further elaborate on the nature of strategy by addressing a greater range of SM theories, and its usefulness for PA. There is also a lack of studies investigating how public organizations actually apply SM in practice. We have studied how SM has been applied in the Swedish Transport Administration (STA), a central government agency. The empirical material is based on document studies and interviews with 85 top- , middle- and lower-level managers, strategists and other employees. SM is supposed to lead to e.g. decentralization, a long term holistic perspective and strategic thinking. However, our results indicate when public sector do their interpretation of SM they tend to become quite centralized, fixated on shortterm measurements and focused on operative matters. One explanation for this seems to be that SM is translated into a NPM discourse, altering the initial intentions with SM. This suggests that NPM becomes an important contextual aspect to consider when SM-are implemented in the public sector. Key words: strategic management (SM), public administration (PA) public sector, strategy, new public management (NPM).
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| 19. |
- Höglund, Linda, 1972-, et al.
(författare)
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Strategic Management in Public Sector : A balancing act?
- 2015
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- In this paper, we have studied the implementation of strategic management in the Swedish Transport Administration, a central government agency. We do this by taking on a discourse approach and by the study of discursive practices this paper aims to highlight and problematize different events and possible challenges of implementing strategic management in the public sector and what the consequences of such work has on the civil servant. Most previous research on strategic management has so far been made on the private sector showing that it is a complex task to get a whole organization to fully embrace a strategy, which makes the implementation process difficult and to receive expected performance of the strategy. However, our results indicate that the complexity increases even more in a context of a central government agency were there are several conflicting discourses of Public Administration (PA), New Public Management (NPM) and New Public Governance (NPG) that the civil servant needs to balance in their strategic work. A conclusion is drawn that the implementation of strategic management in public sector needs to be understood in a context of these conflicting discourses.
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| 20. |
- Höglund, Linda, et al.
(författare)
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Strategic management in public sector : A Movement Beyond NPM?
- 2015
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Konferensbidrag (refereegranskat)abstract
- Strategic management (SM) is now prominent on the agenda of public administration scholars and practitioners e.g. in Swedish Central Agencies, and is said to become increasingly relevant in public organizations due to new public management (NPM) changes. Some scholars even suggests that the models of SM takes us beoynd NPM towards something new where the SM becomes the core of the organization. SM has so far mainly been studied in a context of the private sector, and the main concern in public sector research on SM has been on how to translate the concepts of growth and profitability into a public sector context. There is however a lack of studies investigating how public organizations actually apply SM in practice. Calls have been made for exploration of SM approaches within contemporary public services organizations but also more exploration of the limitations of these models. We have studied the implementation of a SM-model in the Swedish Transport Administration, a central government agency. The empirical material is based on document studies and interviews with 85 top- , middle- and lower-level managers, strategists and other employees. SM is supposed to lead to e.g. decentralization, a long term holistic perspective and strategic thinking. However, our results indicate when public sector do their interpretation of how to use SM-models they tend to become quite centralized, fixated on short-term measurements and focused on operative matters. One explanation for this seems to be that SM is translated into a NPM discourse, altering the initial intentions with SM. This suggests that NPM becomes an important contextual aspect to consider when SM-models are implemented in the public sector.
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| 21. |
- Höglund, Linda, 1972-, et al.
(författare)
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Strategic Management in the Public Sector : How tools enable and constrain strategy-making
- 2018
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Ingår i: International Public Management Journal. - : Informa UK Limited. - 1096-7494 .- 1559-3169. ; 21:5, s. 822-849
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Tidskriftsartikel (refereegranskat)abstract
- Despite growing interest in discourse and strategy, few studies have examined their role in the public sector. This study uses the concept of interpretative repertoires, i.e., localized discourses, to examine how facts are constructed about strategic work in a central government agency. It analyzes strategic work in relation to the public sector context and draws attention to power struggles among different repertoires in this context. The identified repertoires can be related to wider public sector management discourses that civil servants need to balance in their strategic work. These discourses can both enable and constrain strategy work, and we conclude that strategy in the public sector needs to be understood in relation to these discourses.
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| 22. |
- Höglund, Linda, 1972-, et al.
(författare)
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Strategier och strategigenomförande : En fallstudie inom Trafikverket
- 2015
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Denna rapport är första delen av ett större treårigt projekt som Akademin förekonomistyrning i staten (AES) vid Företagsekonomiska institutionen, Stockholmsuniversitet, driver i samarbete med Trafikverket. Finansiering har skett inom ramen förTrafikverkets forsknings- och innovationsportfölj nummer sex, Trafikverket – enmodern myndighet. Målet med delprojekt 1 har varit att utveckla kunskap omTrafikverkets verksamhetsstyrning genom att identifiera och förstå de utmaningar somuppstår i översättningen av strategin från en övergripande strategisk nivå till enoperativ nivå. Tre övergripande forskningsfrågor har legat till grund för delprojekt 1: Hur samspelar den strategiska styrningen med den operativa styrningen? Hur ser chefer och medarbetare på strategier? Hur används strategierna och hur följs de upp?Med utgångspunkt i forskningsfrågorna har vi ägnat en stor del av rapporten åt att lyftafram de empiriska resultat vi har identifierat. Fokus har varit att studera det strategiskaarbetet i praktiken; därför har vi valt att lägga stort fokus på resultaten från intervjueroch de seminarier kring strategi och styrning som vi har haft med olika deltagare frånTrafikverket. De empiriska resultaten har även satts i relation till relevant forskninginom strategi och strategiskt arbete, för att ge en ökad förståelse för resultaten ochderas potentiella konsekvenser för det strategiska arbetet i Trafikverket.Av resultatdiskussionen framkommer det bl.a. att den strategiska planen – destrategiska utmaningarna, målen och strategierna – tenderar att försvinna i mängden avolika styrformer, både formella och informella, och idag inte når hela vägen ut iTrafikverket. Det är också oklart vilken roll och funktion den strategiska planen skaha. Är tanken att myndigheten t.ex. ska styra på strategin eller ska det mer vara enlångsiktig övergripande inriktning som sedan ska kompletteras med andra styrformer?Strategins roll och funktion är viktig att klargöra då det får olika konsekvenser för hurman bör arbeta vidare i Trafikverket med strategin. Är den strategiska planen ”bara”för ledningen eller ska den vara en del av medarbetarens vardag? Resultaten visarockså att det finns en viss problematik kring att implementera strategin via styrkorten,bl.a. att strategisk viktig verksamhet utesluts och ett operativt kortsiktigt fokustenderar att uppstå, men också att de strategiska målen är svåra att göra mätbara ochöversätta in i operativ verksamhet. En del av problemen med implementering av denstrategiska planen ligger också i att det förekommer otydliga målformuleringar, mångamål och konflikterande mål. En strategisk mellannivå lyfts också fram som viktig.Baserat på resultatdiskussionen drar vi slutsatsen att det finns tre rådande bilder – ”vimåste prioritera”, ”vi tror på objektivitet” och ”vi är en komplex organisation” –rörande hur man ser på strategiskt arbete i Trafikverket samt vilken roll och funktionden strategiska planen har i praktiken. Dessa bilder bygger på generalisering och är därmed inte helt oproblematiska. Bland annat utesluter de inte varandra och de gåribland också in i varandra. Bilderna ger dock en kontextuell förståelse för denstrategiska planens förutsättningar och möjligheter till implementering i Trafikverketsolika verksamheter och dess relation till övrig styrning.
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| 23. |
- Höglund, Linda, 1972-, et al.
(författare)
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Strategy work in the public sector-A balancing act of competing discourses
- 2018
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Ingår i: Scandinavian Journal of Management. - : Elsevier BV. - 0956-5221 .- 1873-3387. ; 34:3, s. 225-232
-
Tidskriftsartikel (refereegranskat)abstract
- This study uses the concept of interpretative repertoires, i.e., localized discourses, to examine how facts are constructed about strategic work in a central government agency. It analyzes strategic work in relation to the public sector context and draws attention to power struggles among different discourses in this context. The identified repertoires can be related to wider public sector management discourses that civil servants need to balance in their strategic work. These discourses can both enable and constrain strategy work, and we conclude that strategy in the public sector needs to be understood in relation to these discourses.
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| 24. |
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| 25. |
- Svärdsten, Fredrik, 1977-, et al.
(författare)
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Accounting, Calculative Infrastructures and Commensuration Work
- 2023
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Ingår i: The European Accounting Review. - : Informa UK Limited. - 0963-8180 .- 1468-4497. ; , s. 1-26
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Tidskriftsartikel (refereegranskat)abstract
- Accounting scholars are paying increasing attention to the notion of commensuration, or the translation of different objects into common metrics that make the entities that are subject to performance evaluation comparable, and the effects this has on organizational behavior. This body of research draws attention to organizations’ commensuration work, defined as the efforts that evaluated organizations expend in pursuing and dealing with resistance to commensuration, but has mainly explored how such work emerges in response to a single set of comparable metrics such as individual rankings or ratings. By contrast, we ask how commensuration work unfolds in relation to a broader assemblage of calculative infrastructures. Such infrastructures can entail multiple, inter-related performance evaluation procedures that influence organizations’ commensuration work and give rise to complex patterns of reactivity, denoting the propensity of organizations to alter their behavior as they internalize external pressures for performance evaluation. Our empirical findings underline the importance of adopting a multi-layered view of commensuration work, that entails both direct and indirect forms of reactivity, as it unfolds in relation to a broader assemblage of calculative infrastructures. We discuss the implications of adopting such a view for future research on commensuration and related research on performance evaluation.
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