| 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. |
- 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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| 3. |
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| 4. |
- 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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| 5. |
- 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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| 6. |
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| 7. |
- 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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| 8. |
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| 9. |
- 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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| 10. |
- 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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