| 1. |
|
|
| 2. |
|
|
| 3. |
- Alvehus, Johan, et al.
(författare)
-
First teachers – stratification in Swedish schools
- 2017
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- This article is about professions in transformation and the empirical case is the teaching profession. More specifically, it is about an attempt to strengthen the profession by introducing a new career step, first teachers (FTs). The aim of the study is to scrutinize what first teachers do and how they establish the position in the school system. Four main categories emerged that most actions could be sorted into: coordinating, policy formulating, knowledge generating and instructing. Most of the activities might be related to the collegial level. We use the term appropriation to capture the fact that the FTs both took over existing and novel tasks. The introduction of first teachers has led to a restratification process which in turn has helped strengthen the professional autonomy at a collegial level. The empirical investigation was carried out in a qualitative longitudinal study.
|
|
| 4. |
|
|
| 5. |
|
|
| 6. |
- Alvehus, Johan, et al.
(författare)
-
Inhabiting institutions: Shaping the first teacher role in Swedish schools
- 2019
-
Ingår i: Journal of professions and organization. - : Oxford University Press (OUP). - 2051-8811 .- 2051-8803. ; 6:1, s. 33-48
-
Tidskriftsartikel (refereegranskat)abstract
- This study examines a recent reform in the Swedish teaching profession—the so-called first teacher reform, aimed at increasing teacher professionalism and the status of teachers. The reform created a situation by which a new role had to be created and inhabited by first teachers, appointed on what were considered arbitrary criteria. There were few existing norms, rules, and routines to draw upon for the newly appointed first teachers. The empirical focus of this study, based upon interviews and observations from seven schools in four Swedish municipalities, is how the newly appointed first teachers shape their role in relation to other teachers and to school management. We contribute to inhabited institutions theory by showing how processes of institutional change rely on externalization by relational work, through which the new role gains legitimacy and mutual recognition, and on objectification by jurisdictional work, through which the new role becomes taken for granted in a new division of labour. We thus argue that changes in the material basis of work processes are key to understanding processes of institutional inhabitation. Moreover, we show how changes in intra-professional jurisdictions can lead to upgrading, rather than degradation, of professional work.
|
|
| 7. |
|
|
| 8. |
- Alvehus, Johan, et al.
(författare)
-
Organizing Professionalism – New Elites, Stratification and Division of Labor
- 2020
-
Ingår i: Public Organization Review. - : Springer Science and Business Media LLC. - 1566-7170 .- 1573-7098. ; 20, s. 163-177
-
Tidskriftsartikel (refereegranskat)abstract
- The case in this study is the introduction of a new more prominent position for teachers. The aim is to contribute to the literature on stratification and organizing of professions. This is done by addressing the question how division of labor is affected by enhanced organization of a profession? The paper illustrates how stratification took place and a new division of labor emerged. Not much conflict was observed regarding the new division of labor and it is proposed that this is because the new division of labor did not challenge the dominance over the core domain of teachers or of principals. The increase in organization did not lead to an increase in control of the profession but an increase in control by the profession. In addition, stratification in fact led to a de-hybridization of the roles of teachers and principals.
|
|
| 9. |
- Alvehus, Johan, et al.
(författare)
-
To strengthen or to shatter? On the effects of stratification on professions as systems
- 2021
-
Ingår i: Public Administration. - : Wiley. - 0033-3298 .- 1467-9299. ; 99:2, s. 371-386
-
Tidskriftsartikel (refereegranskat)abstract
- The aim of this article is to contribute to the literature on how stratification affects professions. Our case is the first teacher reform in Sweden, which introduced a more prominent position for some teachers. In this article, we elaborate six different first teacher types and analyze how these affect the profession. While elites are generally described as hybrids, we conclude that several of our types rather led to a de‐hybridization of roles, where managers became more administratively focused, and elites more anchored to professional tasks. We conclude that elite roles expose various potentials in being strengthening/weakening or shattering/integrating to the profession, but, in contrast to other studies on professional elites, the majority of roles studied here are both strengthening and integrating to the profession. The study is qualitative and based on 111 interviews, 12weeks of shadowing and 53 observed meetings.
|
|
| 10. |
|
|
| 11. |
|
|
| 12. |
- Berlin, Johan, 1975-, et al.
(författare)
-
Styrning av hälso- och sjukvård
- 2011. - 1
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- I den här boken får du möjlighet att bekanta dig med de styrmodeller som har tillämpats inom vården under de senaste decennierna. Författarna ger en bild av vad de olika modellerna tenderar att leda till på kort respektive lång sikt. Trender, regler, resultat, arbetsfördelning och de speciella förutsättningar som gäller för styrning i professionella organisationer behandlas.Boken riktar sig till utbildningar inom hälso- och sjukvårdsadministration, vårdvetenskap, socialt arbete, arbetsvetenskap, offentlig förvaltning, företagsekonomi och service management samt till praktiskt yrkesverksamma. Den kan även med fördel läsas av forskare, tjänstemän och politiker med intresse för hur framtidens hälso- och sjukvård ska organiseras och styras.
|
|
| 13. |
- Berlin, Johan, 1975-, et al.
(författare)
-
Styrning av hälso- och sjukvård
- 2021. - Andra upplagan
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Hälso- och sjukvården står i dag inför en rad ekonomiska, demografiska och medicinska utmaningar. Hur den ska styras och organiseras blir därför en angelägen fråga. Den här boken, som nu kommer i sin andra upplaga, beskriver några av de styrmodeller som har tillämpats inom vården under de senaste decennierna. Hit hör exempelvis beställarstyrning, kundvalsmodellen, balanserad styrning, teamarbete, prestationsfinansering och processorientering. Författarna lyfter fram fördelar och nackdelar med de olika modellerna och visar vad de tenderar att leda till på kort respektive lång sikt.
|
|
| 14. |
- Bracci, E., et al.
(författare)
-
Citizen-centered financial reporting translation: The preparers' perspective
- 2023
-
Ingår i: Financial Accountability & Management. - : Wiley. - 0267-4424 .- 1468-0408. ; 39:1
-
Tidskriftsartikel (refereegranskat)abstract
- In recent years, the urge to make public sector organizations accountable has resulted in a wide range of citizen-centered financial reporting tools that aim to overcome the limits of traditional financial reporting. To date, the debate on these public accountability innovations has mainly focused on the reasons underpinning their adoption from the users' perspective, while how preparers affect accountability in the process of constructing such documents is empirically less investigated. By drawing on Callon's concept of translation, this paper aims to analyze how the preparers of citizens-centered financial reports perceive and translate public accountability into practice. In fact, localized translation of public accounting innovation may reveal divergences and ambiguity inherent in the public accountability principles shaped by concurring actors, events, and technologies. The research is qualitative and interpretative, through a longitudinal case study in a municipality, observing the process of construction of a citizen-centered financial reporting tool (i.e., Popular Financial Reporting-PFR). The originality of the paper lies in its contribution to the debate about how public accountability tools are translated into practice by providing evidence of the dynamics that lead an organization along the implementation path. Our findings confirm that the output of the process is the result of the interaction of different networks of interest. Consequently, the final document may vary consistently from the initial project and the general principles of the framework followed.
|
|
| 15. |
|
|
| 16. |
- Bracci, Enrico, et al.
(författare)
-
Pricing and charging mechanism in public policy and public services: Past, present, and future perspectives and dilemmas
- 2023
-
Ingår i: Global Warning: Debating International Developments in New Public Financial Management after 25 years, May 30-31, 2023, Nord University, Bodø. - Bodø, Norway : Nord University Business School.
-
Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This paper is aimed at discussing the development of commercially minded, market-oriented management systems and structures to deal with the pricing and provision of public services, with emphasis on cash management, contracting-out arrangements and internal and external charging/pricing mechanisms.
|
|
| 17. |
|
|
| 18. |
- Brorström, Björn, 1953, et al.
(författare)
-
The significance of control models: Intentional and unintentional effects
- 2004
-
Ingår i: QUALITATIVE HEALTH RESEARCH. - : SAGE Publications. - 1049-7323 .- 1552-7557. ; 14:7, s. 889-904
-
Tidskriftsartikel (refereegranskat)abstract
- Organization and control research has largely focused on the reform work and changes in the public sector. Many studies have focused on the reasons for reforms rather than on their significance. In this article, the authors deal with a control model applied in maternity health and based on remuneration for performance. At the end of the article, the authors note that formal control models are significant. Staff members have adapted to the model, but the model has also been adjusted to suit reality. This change has meant intentional effects, in the sense that the work has been adapted to suit the conditions given, but also unintentional effects in the form of attempts to outwit the system.
|
|
| 19. |
- Dellve, Lotta, 1965, et al.
(författare)
-
Tystnadskultur? Två studier av Göteborgs stads organisation
- 2024
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Denna rapport belyser fenomenet tystnadskultur inom Göteborgs Stad, ett ämne av stor vikt i en tid då öppenhet och transparens blir allt viktigare. Genom två omfattande studier utforskar vi tystnadens olika aspekter – från dess framväxt och påverkan på arbetsgrupper och arbetsledning till styrningsprocesser. I den första delstudien undersöks tystnaden bland medarbetare och chefer i kommunikationen om problem och missförhållanden i dagliga verksamheten. I den andra delstudien riktas fokus mot hur tystnadskultur förstås ur ett ledningsperspektiv. Med en kombination av intervjuer, enkäter, registerdata och andra dokument utforskas orsakerna till och konsekvenserna av en tystnadskultur. Delstudierna identifierar olika former av tystnadskulturer och disku-terar hur organisatorisk tystnadskultur kan kopplas till sociala normer i berättelsen om organisationen, arbetsplatsen eller arbetsgruppen vilket skapar och förstärker en kollektiv gemenskap. Begreppet används emellertid för att peka ut en rad olika uppfattade problem och missförhållanden. En samlad slutsats är därför att begreppet tystnadskultur både är kraftfullt och problematiskt, men att det behöver preciseras för att problem ska kunna adresseras med rätt åtgärd.
|
|
| 20. |
- Firtin, Cemil Eren, et al.
(författare)
-
Ac/counting for the pandemic: The emergence of contesting accountings in the handling of COVID-19 pandemic in Turkey
- 2021
-
Ingår i: Comparative International Governmental Accounting Research (CIGAR) Network Conference 2021.
-
Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This study is about the emergence of multiple and antinomic accountings in a crisis. In specific, it focuses on the management of COVID-19 pandemic in Turkey. With an Actor Network Theory (ANT) outlook, the study depicts these efforts an ac/counting process with different calculations which narrate and reconstruct the pandemic in different directions. While this complexity is as a challenge to tackle with the pandemic, on the other hand, it also provides a political space for the public sector organizations to narrate and reconstruct the crisis in a “manageable” way. The empirical data is collected qualitatively from secondary resources from public institutions, including official websites of public institutions, open access interviews with Scientific Board members, newspapers, and the official posts of state representatives (both individuals and institutions) on social media. For the analysis, the data was categorized into four aspects, health, economy, finance and mobility restrictions via NVivo codes. The analysis shows that managing the pandemic has involved the multiplicity of actors, interests, and therefore faced an intense complexity in terms of policies, interventions, measures and calculations. In the construction of COVID-19 accounts, both reductions and manipulations were the case. Depending on the intressements of actors, pandemic is interpreted differently which have brought about contesting calculations. The paper sheds light on the accounting practice in a crisis situation in which there is high complexity and contestations and draws its conclusions on the emergence of accounting within a hybrid context in multiple, contesting, and antinomic forms.
|
|
| 21. |
- Firtin, Cemil Eren, et al.
(författare)
-
Accounting, crises, and visualisations: A case study of Needs Map
- 2023
-
Ingår i: International Research Society for Public Management (IRSPM). - Corvinus University of Budapest.
-
Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This study is about the role of accounting visualisations in responding to crises, in general; and disaster resilience, in particular. Even if these response efforts are complex, their common goal is to achieve monitoring and mitigating the crises. In this paper, we are interested in the construction of the visualisations through the example of mapping and consequently the roles of these representations in responding the crises. Theoretically, the study departs from an Actor-Network-Theory perspective, and we conceptualize the mapping of disasters (i.e., earthquakes, floods, forest fires) in relation to amplifications and reductions made on such organisation. Empirically, this is a case of “Needs Map” in responding to and sustaining resilience in these suffered areas. Needs Map is a voluntary online platform with more than 100,000 users in Turkey. It has the aim to promote solidarity culture by making matches between the people who need (non-monetary) help and those people who can provide help. The kinds of help range from veterinary services to school materials and even volunteers for a social project. By the year 2022, the Needs Map has received 15 million visitors, matched 9.88 million needs which is equivalent to US$ 49 million. The platform includes team workers and developers, volunteers in the field, as well as collaborates with universities and local governments for specific projects. There are two modules focusing on specifically disaster management and local business development, namely Disaster Map and Social Marketplace. Methodologically, the paper is a case study and data have been collected qualitatively from 20 interviews with team workers, voluntary workers, cartographers, and managers working in Needs Map. Additional interviews were made with public professionals in ministries and local government administration in the affected areas. Complementary data have been collected from documents gathered from the official reports of public organisations and websites of the voluntary organisation. We found that the efforts of visualisations bring about 1) an organisation for the coordination of interest between silenced stakeholders, 2) the direction of (public) attention to the actors enrolled in the crisis response, and 3) voicing the suffered for socio-economic development. This paper contributes to the literature on the role of accounting in responding the crisis and sustaining resilience in post-crisis situations by elaborating on the performativity of visualisations. In terms of resilience within crises, our findings elaborate a distinction between short-term and long-term resilience in- and post-crisis situations. In visualisation of crisis, there are amplifications and reductions, which means that there are silenced and concealed things, aspects, and human-nonhuman actors which are made more visible. Thereby, the visualisations involve in micro-political process in which there are dispersed power relationships between the stakeholders based on their interessement. These relationships consequently limit or pave the way to resilience in short- and long-run.
|
|
| 22. |
|
|
| 23. |
|
|
| 24. |
- Firtin, Cemil Eren, et al.
(författare)
-
Who gets what? — Performance orientation, wage setting, and performativity
- 2018
-
Ingår i: European Institute for Advanced Studies in Management, 10th International Public Sector Conference, Lund. - Lund University : European Institute for Advanced Studies in Management.
-
Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Our ambition is to contribute to the literature on accounting as a performative. Reports indicate accountingization of professional work and organizations. However, we argue that there is a need for studies exploring the dynamics and “counter processes” in play. Our aim is to contribute to our understanding of accounting as a performative through the study of individual differentiated pay (IDP). It is a qualitative study. We perceive IDP as an attempt to control at distance and the theoretical point of departure is actor-network theory (ANT). We conclude that the process of IDP did not provide much support for the individualization of pay and a strong relationship to performance and merits. The IDP system in action met a “concrete-contingent” network limiting the functioning of the performance and merit-oriented system.
|
|
| 25. |
|
|
| 26. |
- Hellman, Stefan, 1975-, et al.
(författare)
-
Explaining process orientation failure and success in health care - three case studies
- 2015
-
Ingår i: Journal of Health Organisation & Management. - : Emerald Group Publishing Limited. - 1758-7247 .- 1477-7266. ; 29:6, s. 638-653
-
Tidskriftsartikel (refereegranskat)abstract
- Purpose - In order to improve cooperation and collaboration between units, clinics and departments, many health care organizations (HCOs) have introduced process orientation. Several studies indicate problems in realizing these ambitions. The purpose of this paper is to explain and understand the success and failure of process orientation in HCOs. Design/methodology/approach - The authors conducted three case studies and applied Actor-Network Theory as an analytic lens. Findings - The realization of process orientation is hindered by neglect or resistance from physicians, who find the process targets to be of low medical priority. However, the authors also see that medical priorities are no stable entities but are susceptible to negotiations. Over time, process organization, process mapping, process measurement activities and the acting of enroled actors may have impact on medical priorities. Originality/value - Contrary to previous research, the findings indicate that New Public Management may not be the main obstacle against processes, that accounting figures may not be hard to disregard and that the role of leadership is not paramount.
|
|
| 27. |
- Hellman, Stefan, et al.
(författare)
-
Lean och processer i hälso- och sjukvården
- 2019
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Lean och styrning av processer är allt vanligare styrmetoder i hälso- och sjukvården. Introducerandet sker med förhoppning om ökad effektivitet: inte genom att alla springer snabbare, utan genom ett mer väl genomtänkt och planerat arbete. På så sätt kan onödiga moment reduceras, misstag minskas och mer värde för patienter skapas. Lean har införts på olika sätt i olika organisationer men har en kärna i dess betoning av helhetssyn och processer. Ambitionen i denna bok är att utifrån hälso-och sjukvårdens förutsättningar ge en nyanserad bild av fenomenet.
|
|
| 28. |
|
|
| 29. |
|
|
| 30. |
- Kastberg, Gustaf
(författare)
-
Framing shared services Accounting, control and overflows
- 2014
-
Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354. ; 25:8, s. 743-756
-
Tidskriftsartikel (refereegranskat)abstract
- During the last decade there has been an increase in the use of horizontal organizational relationships (HORs) such as strategic alliances, shared services, and outsourcing. Studies accentuate the unstable, fragile nature of HORS and the importance of directing attention to how these arrangements are formed and how and why they change. The aim in this study is to explore control problems of HORs and to discuss how different problems are related to accounting and control initiatives. A theoretical framework with the core concepts of framing and overflow is used as a theoretical point of departure. The empirical study is a longitudinal case study of the organization of a shared service center. In this study, we observe the problems of risk and coordination often discussed in the literature. However, guided by our theoretical framework, we also observe how many problems were formative and related to the forming of actors, relations and products. This study adds to the literature by conceptualizing how accounting and control not only functioned as framing devices, but also became sources of overflows, causing destabilization. Following the conceptual framework, we observe how overflow was caused both through reconnecting what had previously been separated and through cutting off relations in the process of disentangling the HOR. (C) 2014 Elsevier Ltd. All rights reserved.
|
|
| 31. |
|
|
| 32. |
|
|
| 33. |
- Kastberg, Gustaf, Professor
(författare)
-
Social investments : Time, space and translation points
- 2017
-
Konferensbidrag (refereegranskat)abstract
- The overarching research question here is to answer how accounting acts as a performative force. The more specific aim of the study is to investigate how a social problem is turned into an investment. We do this by analyzing the case of social investments (SI) in a public sector context. We add to the existing literature by showing how different accounting practices helped create a new time and space order for social work. This is in line with Powers (2015) theorizing about “the beginning of accounting”. What we add is the observation of what we label translation points allowing parallel problems/solution schemes, which in turn makes it possible to enroll and distance different actor groups. The translation points indicate both likeness (it is quite similar) and disruptions (it is not fully similar) and rest on acts of tying together and disentangling. The empirical study is longitudinal and the paper is based on 39 interviews and 15 observations.
|
|
| 34. |
|
|
| 35. |
- Kastberg, Gustaf, et al.
(författare)
-
The design and use of management accounting systems in process oriented health care : an explorative study
- 2013
-
Ingår i: Financial Accountability and Management. - : Wiley-Blackwell. - 0267-4424 .- 1468-0408. ; 29:3, s. 246-270
-
Tidskriftsartikel (refereegranskat)abstract
- Process orientation has made its entrance in Health Care Organizations (HCOs). The purpose is to improve patients’ journeys through the health care system. One factor that potentially affects process orientation is the design and use of Management Accounting Systems (MAS). In the literature there are worries that process orientation often is not supported by a well designed and used MAS but, on the contrary, is counteracted by a MAS designed for other purposes than supporting processes. This study contributes to the existing knowledge in that it shows how the introduction of process orientation within health care is accompanied by the development of horizontally oriented MAS (HMAS) which is used in different ways and by different actors. Generally, the use of HMAS for diagnostic control is limited. The main use of HMAS is for the purpose of mastering the events and interactive control, and the main users are the persons connected to the processes. The observation in earlier research that the existence of vertically oriented MAS may be a threat to process orientation is to some extent corroborated in the paper.
|
|
| 36. |
|
|
| 37. |
|
|
| 38. |
- Kastberg, Gustaf, et al.
(författare)
-
The role of management accounting and control in making professional organizations horizontal
- 2016
-
Ingår i: Accounting, Auditing & Accountability Journal. - 1368-0668 .- 1758-4205 .- 0951-3574. ; 29:3, s. 428-451
-
Tidskriftsartikel (refereegranskat)abstract
- Purpose - In the last decade, greater attention has been paid to the role of management accounting and control (MAC) in making professional organizations more horizontal. The authors argue that earlier research has not shown how the interrelatedness between professional identities and MAC influences attempts to make organizations more horizontal. In this paper the authors respond to the call for more research on the relationship between horizontalization and accounting and control. The purpose of this paper is to contribute to the emerging literature on the relationship between accountability arrangements and professional identities. Design/methodology/approach - Theoretically the authors have an actor-network theory (ANT) approach. Empirically, the authors followed two episodes where actors at top management levels in two Swedish health care organizations introduced horizontalization. Findings - The two episodes support the view that the role of MAC when making professional organizations more horizontal is limited. Professionals dominate what happens at the operational level and they do not act on MAC rules and performance targets in opposition of their professional identity. However, in alliance with other interessement devices MAC may have a role in creating overflows, that is, pointing out imperfections in the existing frame. The authors noticed no signs that professionals developed hybrid identities as in previous research. Originality/value - The authors apply ANT to move beyond the commonly used contingency and new institutional sociology perspectives.
|
|
| 39. |
|
|
| 40. |
- Kastberg Weichselberger, Gustaf, 1976, et al.
(författare)
-
Accounting and valuing Corona: Registers of value during COVID-19 pandemic in Sweden
- 2021
-
Ingår i: International Research Society for Public Management Annual Conference 2021. - Virtual.
-
Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This is a study where we focus on how a new “object” emerges and is made manageable. The empirical material focuses COVID-19 pandemic management in West Sweden. In Sweden, healthcare services are organized within the regions/county councils, while care and social services are organized at municipal level. Given the fast spread of the disease necessitating the coordination of local actions on a national scale, coupled with the ambiguity around it, the COVID-19 pandemic soon become a “hot hybrid” arena. Diverse and dispersed efforts were observed with different and sometimes conflicting expectancies between different governing levels, professional groups and accountability jurisdictions. We view this as an opportunity to analyze the emergence of an object and how production of accounts are initiated. We use the concepts of “registers of value” in capturing “good and satisfying” ways for managing the crisis. The research question is: “How are the challenges of and efforts to manage COVID-19 pandemic valued?” We have conducted a case study in West Sweden municipalities, and interviewed mayors, head of departments, and middle level managers. Additional empirical data is collected through participant observations from September 2020 to February 2021 on the conduct of evaluation hearings in municipalities and a county council concerning the efforts of controlling the COVID-19 pandemic. We use NVivo software to construct nodes to identify the diverse registers of value. The analysis shows the plurality of registers in valuing. In the construction of these diverse registers, we observed both proliferation of the value objects, and also the interruptions which de-attach value from previous agglomerations. Through the valuations, the virus is observed being constructed in different ways with performative effects shaping the proliferations and interruptions. By drawing on the case study of valuation in managing COVID-19 pandemic, this paper draws its contributions on the literature relating the role of accounting in construction of objects in crisis situations.
|
|
| 41. |
|
|
| 42. |
- Kastberg Weichselberger, Gustaf, 1976, et al.
(författare)
-
Accounting in and for hybrids. Observations of the power of disentanglements
- 2022
-
Ingår i: Accounting, Auditing & Accountability Journal. - 0951-3574. ; 35:3, s. 706-733
-
Tidskriftsartikel (refereegranskat)abstract
- Purpose The authors argue that the mainstream scholarly discourse on hybridity and accounting is thus far primarily interested in the use and effects of accounting “in” hybrid organizations. Consequently, the literature has to a lesser extent explored how accounting mediates hybrid settings (while also being mediated), and the role of disentanglements in such processes. In hybrid settings, objects are difficult to define, and measures and tools difficult to agree upon. However, the literature on hybrid accounting is inconclusive and indicates that accounting can potentially both stabilize and de-stabilize relations in a hybrid setting. The authors address the research question of how accounting emerges and manifests itself in a process of entangling and disentangling in a heterogeneous emerging hybrid setting. Design/methodology/approach The paper is based on a longitudinal qualitative case study of the implementation of social investments, a public sector calculative framework based on the logic of measuring long term and social and economic impact of prevention. Methodologically, the study was guided by actor-network theory. In total, 18 observations and 48 interviews were conducted. Findings The observation the authors make in their case study is that much effort was spent on both keeping things apart and tying elements together. What the authors add to the literature is an illumination of how the interplay between entanglements and disentanglements facilitated the design idea of social investments to be enacted as multiple semi-integrated and purified hybridizations. The authors describe different translation points, each representing a specific hybridization where elements were added, recombined and disentangled. Still, the translation points were not completely compartmentalized, but rather semi-integrated where associations were facilitated through active mediation, likeness and productiveness for each other. Research limitations/implications One limitation is the single case approach. A second limitation arises from the ANT approach to hybridity. Practical implications A practical implication of this paper is that in hybrid settings, the semi-integrated character may be interpreted as a strength because it allows the mobilization of heterogenous actors. However, this may also come at the cost of governability and raises further questions of managerial practices in hybrid settings. Social implications The paper suggests the potentially productive role of disentanglements in allowing multiple hybridizations to evolve in hybrid accounting settings. Originality/value The paper suggests the potentially productive role of disentanglements in allowing multiple stabilized hybridizations to evolve in hybrid accounting settings.
|
|
| 43. |
- Kastberg Weichselberger, Gustaf, 1976, et al.
(författare)
-
Activity based financing of health care - experiences from Sweden
- 2007
-
Ingår i: International Journal of Health Planning and Management. - : John Wiley & Sons, Ltd. ; 22:1, s. 25-44
-
Tidskriftsartikel (refereegranskat)abstract
- The market-inspired control models that go under the name of New Public Management (NPM) are no longer being debated in the arena of public health care as they once were, although there are still very clear signs of NPM in many countries. One manifestation of NPM in health care is activity-based financing. The first purpose of this paper is to describe what impacts activity-based financing has had in Sweden's public health service. The second purpose is to explain why the application of the payment model has been gradually changed. The basis for the paper comprises research done on activity-based financing. The review of the development within Swedish health care regarding activity-based financing shows that effects appear. But it also becomes evident that the models often are adjusted and that the adjustments, for example the introduction of a production ceiling, changes the effects. The fundamental dilemma appears to be finding a balance between production efficiency and total cost control.
|
|
| 44. |
- Kastberg Weichselberger, Gustaf, 1976
(författare)
-
Between rationalization and mystification Selection of professionals, calculation, proliferation and rarefaction
- 2019
-
Ingår i: New Public Sector Seminar.
-
Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This paper is about a hard choice for managers, that of selecting professional staff for promotion. Creating a process of selecting and promoting is a process of valuing and categorizing. By illuminating the process of selecting professionals, we contribute to the literature on how rationality is introduced and tensions are handled. We could discern three categories of activities conceptualized as visualization, manipulation and corroboration. The rationalized process led to, instead of the identification of the “perfect one”, the result of a decision the actors could accept. The process of rationalization meant silencing. By bringing up different criteria, a variety of concerns where considered and dismissed. The three concepts of visualization, manipulation and corroboration show how this was by no means an easy thing to do and how the heavy “investments” in a rational process also created space for judgment based decisions. Just as rationality has to be introduced through active elaborations, incalculabilities has too, and our study illuminates how this was done in one case. The interpretation made is that the introduction of a rational model also facilitated the co-existence of mysticism as a practice in the selection process.
|
|
| 45. |
|
|
| 46. |
|
|
| 47. |
- Kastberg Weichselberger, Gustaf, 1976, et al.
(författare)
-
Hybridization, purification and re-hybridization: A study of shifting registers of value
- 2023
-
Ingår i: The British Accounting Review. - : Elsevier BV. - 0890-8389 .- 1095-8347.
-
Tidskriftsartikel (refereegranskat)abstract
- The aim of this paper is to add to the discussion on hybrids and valuing. We argue that more dynamic theorising is needed to understand hybridity. The aim is thus to further the discussion and to nuance the theorisation of hybrids and values by focusing on their emergence and shifts. The study is qualitative, and the empirical base is the handling of the pandemic in a Swedish county council and a municipality. The research question is: How and why did values emerge and shift in the handling of the COVID-19 pandemic? Our first contribution is the development of concepts whereby we centre hybridisation, purification, and re-hybridisation, as well as the concepts of first- and second-order dissonance. The second contribution is the enhancement of our understanding of the dynamics of hybrids. Our theorising adds to studies indicating the risk of hybrid settings collapsing and then reverting to pure states because of what we call second-order dissonance. Pure states, however, are always at risk of first-order dissonance and of exploding into hybrid states. Our observations advance research into both valuing and accounting, which tends to focus on specific established values, or on how accounting for a value emerges.
|
|
| 48. |
|
|
| 49. |
|
|
| 50. |
|
|
