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- Eriksson, Kim, 1990-, et al.
(författare)
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Strategic management accounting for change and flexibility
- 2024
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Ingår i: The Routledge Handbook of Public Sector Accounting. - : Routledge. - 9781032282510 - 9781003295945 ; , s. 111-123
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Bokkapitel (refereegranskat)abstract
- In public sector organizations, strategies and management accounting are often developed with the ambition of providing a combination of long-term objectives and short-term evaluations. This combination is sometimes labelled Strategic Management Accounting (SMA). The purpose of this chapter is to enhance our knowledge about SMA in the public sector context. We do this through a qualitative study of the Swedish Public Employment Service, which in 2020 launched a new strategic direction to manage changes in the agency’s environment, along with a balance scorecard (BSC). The research question for this case was: How is the BSC used by a public sector agency as an SMA tool? Our results show that the agency’s operational managers and controllers use the BSC as an SMA tool to create active management and control, while at the same time being reactive with a short-term focus. We address these results in relation to an idea of flexibilization, more specifically the desire to become a flexible agency that can change and adapt to short-term changes.
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| 2. |
- Hasche, Nina, 1974-, et al.
(författare)
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Intra-organizational trust in public organizations - the study of interpersonal trust in both vertical and horizontal relationships from a bidirectional perspective
- 2021
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Ingår i: Public Management Review. - : Taylor & Francis Group. - 1471-9037 .- 1471-9045. ; 23:12, s. 1768-1788
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Tidskriftsartikel (refereegranskat)abstract
- The purpose of this paper is to enhance our understanding of intra-organizational trust in public organizations by studying interpersonal trust in both vertical and horizontal relationships from a bidirectional perspective. Previous research has focused on trust at a single level of analysis, ignoring influences from other organizational levels, which has led to gaps in our understanding of trust. In addition, few studies take a bidirectional perspective where a trustor is simultaneously a trustee and vice versa. Through a case study, we contributed to filling this gap by studying the antecedents of trust - ability, benevolence and integrity.
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| 3. |
- 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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| 5. |
- Holmgren Caicedo, Mikael, 1971-, et al.
(författare)
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When calculative practices are no more : On the de-accountingization of the operational level of a public sector agency
- 2019
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Ingår i: Financial Accountability and Management. - : John Wiley & Sons. - 0267-4424 .- 1468-0408. ; 35:4, s. 373-389
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Tidskriftsartikel (refereegranskat)abstract
- This study reports on an attempt to remove management accounting's calculative practices at the operational level of a Swedish Public Agency. Using a Habermasian perspective, the study shows how the agency has attempted to replace the previous accounting practice, which involved target setting, performance management and measurement with a new leadership philosophy, and accounting practices that aim at generalizing the individual's private interest toward organizational interests. The result is interpreted as an attempt to make the individual responsible for the welfare of the collective in which, in its absence, the kind of validity that accounting's calculative practices enable is very much present as a longing to soothe the anxiety and uncertainty brought about by the responsibility to lead oneself.
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| 6. |
- Höglund, Linda, 1972-, et al.
(författare)
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A balance of strategic management and entrepreneurship practices : The renewal journey of the Swedish Public Employment Service
- 2018
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Ingår i: Financial Accountability and Management. - : Wiley-Blackwell. - 0267-4424 .- 1468-0408. ; 34:4, s. 354-366
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Tidskriftsartikel (refereegranskat)abstract
- The purpose of this paper is to study the first phasefrom 2014 to 2016of the Swedish Public Employment Service's renewal journey by examining how the agency worked to achieve its new strategy through processes of strategic management and entrepreneurship. We did this through the theoretical lens of strategic entrepreneurship (SE). The results showed that the agency's renewal processes are simultaneously entrepreneurial and strategic. The agency is historically well known for its detailed management and control, which creates several tensions with entrepreneurship. We contributed to previous literature by focusing on the organizational aspects of these tensions and the SE practices of balancing entrepreneurship with strategic management.
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| 7. |
- Höglund, Linda, 1972-, et al.
(författare)
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Entrepreneurship as a Strategic Management Tool for Renewal : The Case of the Swedish Public Employment Service
- 2019
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Ingår i: Administrative Sciences. - : MDPI. - 2076-3387. ; 9:4
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Tidskriftsartikel (refereegranskat)abstract
- In this paper, we study how entrepreneurial and strategic processes develop in a public-sector organisation through a theoretical lens of Strategic Entrepreneurship (SE). Previous literature on SE practices identified a number of organisational aspects-such as organisational culture, structure, and entrepreneurial leadership-that are important to manage in order to benefit from new opportunities and strategic actions. So far, there is little knowledge about SE practices in the public sector and their possible consequences. There are also few qualitative studies in the field of SE, though arguments have been made for it. Our study is based on a longitudinal and qualitative process approach focusing on the work of the Swedish Public Employment Service's (SPES) efforts to realise its new strategy through entrepreneurial and strategic processes. The results showed that there are several organisational tensions in relation to the processes of entrepreneurship. We have empirically contributed to previous literature by studying the SE practices of simultaneously balancing the processes of entrepreneurship and strategy. We have also contributed to a more nuanced discussion of the complexity of implementing SE practices and their relationship to organisational culture, structure and entrepreneurial leadership.
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| 9. |
- Höglund, Linda, 1972-, et al.
(författare)
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Public value accounting and the use of performance measurements as a management tool in a context of various assessments
- 2023
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Ingår i: Journal of Accouting & Organizational Change. - : Emerald Group Publishing Limited. - 1832-5912 .- 1839-5473. ; 19:4, s. 603-621
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Tidskriftsartikel (refereegranskat)abstract
- PurposeThe purpose of this paper is to conceptualise our understanding of public value accounting (PVA) by studying the use and usefulness of performance measurements (PM) as a management tool. The authors do this from a perspective in which they address the complexity of various (sometimes conflicting) assessments of performance measurement and management (PMM) by different stakeholders. Design/methodology/approachAn interpretative case study using qualitative methods. The paper is based on 30 interviews conducted in 2018 and 2019 with respondents working with PMM at different levels, such as politicians, officials and health-care professionals. The study context was Region Stockholm (RS) in Sweden and its health-care division. FindingsPMs become an instrumental tool for PMM, which led to output being promoted above outcome. The authors show that there is a conceptual shortcoming in the discussion of PVA, as the effort needed to achieve outcome-based information might exceed the ability of an organisation to deliver it. The authors address the importance of studying the interaction among different stakeholders, including politicians, the public and media, in research on PVA, as well as possible power relationships among stakeholders. Originality/valueThe authors contribute to the growing research on PVA and its call for more empirical research by offering a more nuanced interpretation of PVA activities. The authors do this by studying PMM and the nature of these activities in a public sector organisation from a multiple-stakeholder perspective.
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| 10. |
- 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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