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Mårtensson Hansson, Maria, ProfessorORCID iD iconorcid.org/0000-0002-7889-2331
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Publications (10 of 63) Show all publications
Höglund, L., Mårtensson Hansson, M. & Safari, A. (2019). The impact of types of trust in the public sector - a case study approach. International Journal of Public Sector Management, 32(3), 247-263
Open this publication in new window or tab >>The impact of types of trust in the public sector - a case study approach
2019 (English)In: International Journal of Public Sector Management, ISSN 0951-3558, E-ISSN 1758-6666, Vol. 32, no 3, p. 247-263Article in journal (Refereed) Published
Abstract [en]

Purpose The purpose of this paper is to study how different types of trust develop and change over time in the collaboration between an organization and its board. Design/methodology/approach This paper is a response to a recent call to apply the concept of trust in understanding the collaboration between a public organization, its board, and other stakeholders. Here, the authors study a single case, and based on a longitudinal in-depth case study method covering the period of 2003-2015, the authors have conducted 27 interviews, including the CEO and all the board members. Findings The authors introduce and advance the concept of trust in the public sector literature on board work. This paper shows that trust is complex and multidimensional at different units of analysis. The types of trust discussed in this paper are cognitive, affective, contractual, competence, and goodwill. Different types of trust are developed to make the collaboration between a governed organization and its board to work. Originality/value The authors conceptualize and adopt trust as a multidimensional, dynamic concept, and with different units of analyses, capture the nature of the collaboration between a public organization and its board, and its complexity.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2019
Keywords
Collaboration, Multidimensionality, Trust, Public organization, Board work
National Category
Economics and Business
Research subject
Economy
Identifiers
urn:nbn:se:lnu:diva-82538 (URN)10.1108/IJPSM-08-2017-0226 (DOI)000465294200002 ()2-s2.0-85053383003 (Scopus ID)
Available from: 2019-05-14 Created: 2019-05-14 Last updated: 2019-08-29Bibliographically approved
Caicedo, M. H., Höglund, L. & Mårtensson Hansson, M. (2019). When calculative practices are no more: On the de-accountingization of the operational level of a public sector agency. Financial Accountability and Management, 35(4), 373-389
Open this publication in new window or tab >>When calculative practices are no more: On the de-accountingization of the operational level of a public sector agency
2019 (English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 35, no 4, p. 373-389Article in journal (Refereed) Published
Abstract [en]

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.

Place, publisher, year, edition, pages
John Wiley & Sons, 2019
Keywords
accountingization, calculative practices, colonization thesis, Habermas, NPM
National Category
Economics and Business
Research subject
Economy
Identifiers
urn:nbn:se:lnu:diva-89807 (URN)10.1111/faam.12211 (DOI)000489261900004 ()
Available from: 2019-10-25 Created: 2019-10-25 Last updated: 2019-10-25Bibliographically approved
Höglund, L., Caicedo, M. H. & Mårtensson Hansson, M. (2018). A balance of strategic management and entrepreneurship practices: The renewal journey of the Swedish Public Employment Service. Financial Accountability and Management, 34(4), 354-366
Open this publication in new window or tab >>A balance of strategic management and entrepreneurship practices: The renewal journey of the Swedish Public Employment Service
2018 (English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 34, no 4, p. 354-366Article in journal (Refereed) Published
Abstract [en]

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.

Place, publisher, year, edition, pages
Wiley-Blackwell, 2018
Keywords
entrepreneurship, public sector, strategic entrepreneurship, strategic management, trust
National Category
Economics and Business
Research subject
Economy, Ledarskap, entreprenörskap och organisation
Identifiers
urn:nbn:se:lnu:diva-79482 (URN)10.1111/faam.12162 (DOI)000446560900005 ()2-s2.0-85054476033 (Scopus ID)
Available from: 2019-01-17 Created: 2019-01-17 Last updated: 2019-08-29Bibliographically approved
Höglund, L. & Mårtensson, M. (2018). Entrepreneurship a Managerial Tool for Renewal: the case of the Swedish Public Employment Service. In: XXII IRSPM: . Paper presented at XXII IRSPM Annual Conference, Edinburgh 11-14 of April, 2018. Panel 38 on Strategic Management in public sector..
Open this publication in new window or tab >>Entrepreneurship a Managerial Tool for Renewal: the case of the Swedish Public Employment Service
2018 (English)In: XXII IRSPM, 2018Conference paper, Published paper (Refereed)
Abstract [en]

The purpose of this paper is to study how strategic and entrepreneurial processes develop in a public-sector organization. We do this through the theoretical lens of Strategic Entrepreneurship (SE). Previous literature on SE practices have identified a number of organizational aspects – such as culture, structure, and 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 its possible consequences. There are also few qualitative studies within SE. When more qualitative features of SE are attained, it can provide a better understanding of the phenomenon of entrepreneurship in established organizations and SE. In line with this, our study is based on a longitudinal and qualitative process approach focusing on the work of the Swedish Public Employment Services (SPES) efforts to realize its new strategy through entrepreneurial processes. The results showed that there are several tensions between previous culture, leadership and structure in relation to entrepreneurial processes. We have contributed to previous literature by focusing on the organizational aspects of these tensions and the SE practices of balancing strategic management and entrepreneurship. Our results also show how entrepreneurial processes become the solution to strategic management problems in the public sector and a managerial tool for renewal.

Keywords
entrepreneurship, strategic management, strategic entrepreneurship, public sector, case study
National Category
Business Administration
Research subject
Economy, Business administration; Economy, Ledarskap, entreprenörskap och organisation; Economy, Ekonomistyrning
Identifiers
urn:nbn:se:lnu:diva-73141 (URN)
Conference
XXII IRSPM Annual Conference, Edinburgh 11-14 of April, 2018. Panel 38 on Strategic Management in public sector.
Available from: 2018-04-20 Created: 2018-04-20 Last updated: 2020-01-10Bibliographically approved
Höglund, L., Mårtensson Hansson, M. & Safari, A. (2018). Expectations and the performance of governance functions between a board, management and other stakeholders: the case of Robotdalen. Journal of Management and Governance, 22(4), 805-827
Open this publication in new window or tab >>Expectations and the performance of governance functions between a board, management and other stakeholders: the case of Robotdalen
2018 (English)In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 22, no 4, p. 805-827Article in journal (Refereed) Published
Abstract [en]

Previous research has called for an enhanced understanding of the dynamic and interactional aspects of board work in public sector governance. Using a longitudinal case study of Robotdalen, this paper attempts to meet this call through a processual and qualitative study of board work in public organisations. The aim of the paper is to enhance our understanding of the human side of governance and the interactions between a board, the management in the governed organisation and other stakeholders. We do this by addressing the theoretical concept of an expec- tations gap. The results demonstrated how funding regimes in uence governance functions, structures and practices at the organisational level, and how internal actors such as managers also carry out governance functions. Moreover, the results show how an expectations gap shifts and changes over time. In this way we have contributed a more nuanced theoretical understanding of how the governance func- tion is co-produced and the importance of understanding the expectations gap to further understand the dynamics of public sector board work.

Place, publisher, year, edition, pages
Springer, 2018
Keywords
Board-work, Governance functions, Expectations gap, Public sector, Case-study
National Category
Business Administration
Research subject
Economy, Business administration; Economy, Ledarskap, entreprenörskap och organisation
Identifiers
urn:nbn:se:lnu:diva-73119 (URN)10.1007/s10997-018-9404-1 (DOI)000451049700002 ()2-s2.0-85042076198 (Scopus ID)
Available from: 2018-04-20 Created: 2018-04-20 Last updated: 2019-08-29Bibliographically approved
Axelsson, K., Höglund, L. & Mårtensson, M. (2018). Is what’s good for business good for society?: Entrepreneurship in a school setting. In: U. Hytti, R. Blackburn & S. Tegtmeier (Ed.), The Dynamics of Entrepreneurial Contexts.: Frontiers in European Entrepreneurship Research (pp. 54-75). Edward Elgar Publishing
Open this publication in new window or tab >>Is what’s good for business good for society?: Entrepreneurship in a school setting
2018 (English)In: The Dynamics of Entrepreneurial Contexts.: Frontiers in European Entrepreneurship Research / [ed] U. Hytti, R. Blackburn & S. Tegtmeier, Edward Elgar Publishing, 2018, p. 54-75Chapter in book (Refereed)
Abstract [en]

The chapter takes a discourse approach drawing upon governmentality and the concepts of programme and technology. It focuses on how a programmatic initiative – a strategy for implementing entrepreneurship in schools – is made operable in practice by means of a technology: a competence development initiative. The results illustrate the process of how entrepreneurship gets translated into a new discourse based on an entrepreneurial approach, which takes on a broader perspective including life-long learning, co-operation with the society and democratic values, thus stretching the programme beyond its initial intentions. Moreover, the entrepreneurial approach could bring unintended consequences, which the discourse so far has tended to marginalize or even exclude. The chapter questios what is often taken for granted when it comes to entrepreneurship in schools, the tenet that wwhat is good for business is good for education and society at large’.

Place, publisher, year, edition, pages
Edward Elgar Publishing, 2018
National Category
Economics and Business
Research subject
Economy
Identifiers
urn:nbn:se:lnu:diva-73522 (URN)10.4337/9781788110990.00010 (DOI)9781788110983 (ISBN)9781788110990 (ISBN)
Available from: 2017-04-23 Created: 2018-04-24 Last updated: 2018-04-25Bibliographically approved
Hasche, N., Höglund, L. & Mårtensson, M. (2018). Reconstructing trust through a transformation process: The case of the Swedish Public Employment Service. In: XXII IRSPM Annual Conference 2018: . Paper presented at XXII IRSPM Annual Conference, Edingburgh, 11th-14th April 2018.
Open this publication in new window or tab >>Reconstructing trust through a transformation process: The case of the Swedish Public Employment Service
2018 (English)In: XXII IRSPM Annual Conference 2018, 2018Conference paper, Published paper (Refereed)
Abstract [en]

A strategic transformation process of a Swedish agency, i.e. the Swedish Public Employment Service, is discussed from a trust framework. Lately, the agency has been heavily criticized internally (by managers and employees) and externally (by different stakeholders) for failing in fulfilling its goals and deliver inadequate services. In 2014, the agency launched a new strategy – to become trustworthy and to deliver better services to its customers. It was the agency’s attempt to move away from the old authoritarian bureaucratic management style towards introducing trust-based management control. The old and the new way of managing the agency creates tensions that are difficult to overcome and where mistrust at different levels within the organization is a major obstacle affecting the ongoing transformation process. The aim of this paper is to shed light on how trust is reconstructed in vertical and horizontal relationships within a public service delivery agency that experiences an extensive transformation process. Drawing upon a processual case study approach, we have conducted 65 interviews, observations and document studies. The results show how the agency have suffered from low levels of trust in both vertical and horizontal relationships and that low levels of trust in vertical relationships seem to have negative impact on horizontal collaborations within the agency. The paper contributes to previous research in the following ways. First, the reconstruction of trust is discussed from a time perspective, pointing at the importance of discussing the development of trust in terms of a past, a present and a future. Second, within the paper, trust is discussed in both vertical relationships (i.e. relationships between employees/managers) as well as horizontal relationships (i.e. relationships between co-workers) within the same analytical framework, which enables a discussion about the impact of trust development in vertical relationships on the development of trust in horizontal relationships and vice versa.

Keywords
trust, change, vertical relationships, horizontal relationships, case study
National Category
Business Administration
Research subject
Economy, Business administration; Economy, Ledarskap, entreprenörskap och organisation; Economy, Ekonomistyrning
Identifiers
urn:nbn:se:lnu:diva-73140 (URN)
Conference
XXII IRSPM Annual Conference, Edingburgh, 11th-14th April 2018
Available from: 2018-04-20 Created: 2018-04-20 Last updated: 2018-04-24Bibliographically approved
Höglund, L., Holmgren Caicedo, M., Mårtensson, M. & Svärdsten, F. (2018). Strategic Management in the Public Sector: How Tools Enable and Constrain Strategy Making. International Public Management Journal, 21(5), 822-849
Open this publication in new window or tab >>Strategic Management in the Public Sector: How Tools Enable and Constrain Strategy Making
2018 (English)In: International Public Management Journal, ISSN 1096-7494, E-ISSN 1559-3169, Vol. 21, no 5, p. 822-849Article in journal (Refereed) Published
Abstract [en]

Strategic management (SM) has become prominent on the agenda in several public organizations due to new public management (NPM) reforms. Nevertheless, there are few studies investigating how public organizations apply SM in practice and what tools are used. As a result, calls have been made for such studies. This article can be seen as an attempt to meet this call by presenting a qualitative case study of how SM has been applied in the Swedish Transport Administration (STA), a central government agency in Sweden, and what tools it used in strategy making. By analyzing the micro processes of strategizing at STA, our results indicate that public organizations need to be aware of at least three specific tensions that can enable or constrain strategy making. These tensions are: short v. long-term, parts v. whole, and reactivity v. proactivity.

Place, publisher, year, edition, pages
Taylor & Francis, 2018
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-73552 (URN)10.1080/10967494.2018.1427161 (DOI)
Available from: 2018-04-04 Created: 2018-04-24 Last updated: 2018-12-11Bibliographically approved
Holmgren Caicedo, M., Mårtensson Hansson, M. & Tamm Hallström, K. (2018). The development of the management accountant's role revisited: an example from the Swedish Social Insurance Agency. Financial Accountability and Management, 34(3), 240-251
Open this publication in new window or tab >>The development of the management accountant's role revisited: an example from the Swedish Social Insurance Agency
2018 (English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 34, no 3, p. 240-251Article in journal (Refereed) Published
Abstract [en]

This study traces the development of the management accountant (MA) role at the Swedish Social Insurance Agency (SIA). In 2012, the agency began a reformation by implementing the Lean management system in hopes of increasing customer trust. The results of this study show that the authority of the MA rests on decentralization and the proximity of MAs to managers, as previous research has shown, and more specifically on a definitional and a moral prerogative that may or may not be awarded to MAs enabling them to act as de facto managers. The study shows how the role of the SIA's operative level MAs changed into a helpdesk function with the role of assisting other groups to help themselves, in this case operative‐level teams that had begun performing management accounting tasks. Thus, this study bears witness not to the expansion and hybridization of existing MA roles, but to the reduction in authority and de‐hybridization of the MA role, from business partner to a pedagogical role on a consultative basis.

Place, publisher, year, edition, pages
John Wiley & Sons, 2018
National Category
Business Administration
Research subject
Economy, Ekonomistyrning
Identifiers
urn:nbn:se:lnu:diva-73138 (URN)10.1111/faam.12156 (DOI)000437738100003 ()2-s2.0-85044471894 (Scopus ID)
Funder
Riksbankens Jubileumsfond, P11‐0795:1
Available from: 2018-04-20 Created: 2018-04-20 Last updated: 2019-08-29Bibliographically approved
Mårtensson, M., Höglund, L., Holmgren Caicedo, M. & Svärdsten, F. (2016). Management accounting of control practices: a matter of and for strategy. In: Everyday life in public sector organizations: . Paper presented at The 9th International EIASM Public Sector Conference, Lisbon, Portugal, September 6-8, 2016. EIASM
Open this publication in new window or tab >>Management accounting of control practices: a matter of and for strategy
2016 (English)In: Everyday life in public sector organizations, EIASM , 2016Conference paper, Published paper (Other academic)
Abstract [en]

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.

Place, publisher, year, edition, pages
EIASM, 2016
Keywords
strategic management accounting (SMA), strategizing, public sector
National Category
Economics and Business
Research subject
Economy
Identifiers
urn:nbn:se:lnu:diva-73551 (URN)
Conference
The 9th International EIASM Public Sector Conference, Lisbon, Portugal, September 6-8, 2016
Funder
Swedish Transport Administration, 2511202]
Available from: 2016-12-30 Created: 2018-04-25 Last updated: 2018-05-23Bibliographically approved
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Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-7889-2331

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