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Resource allocation and capital investment practice in Swedish local governments: A messy business
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. (Centre for Management Accounting Research (CMAR))ORCID iD: 0000-0003-0378-2995
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. (Centre for Management Accounting Research (CMAR))
2019 (English)In: Journal of Business Research, ISSN 0148-2963, E-ISSN 1873-7978, Vol. 101, p. 897-905Article in journal (Refereed) Published
Abstract [en]

We examine capital investment practice for large infrastructure projects undertaken by local governments. Our study contributes to the existing literature by addressing the field theoretically from both decision- and process-based investment approaches and by using multiple research methods, both qualitative and quantitative, in search of empirical evidence of investment practice in Sweden. Our results confirm the large spread of financial and non-financial criteria used to evaluate new projects. Local governments that have adopted New Public Management largely use more sophisticated capital investment routines and methods. We contribute with added granularity to capital investment practices in local governments, characterized by diverse and sometimes conflicting decision rationales in terms of financial, operational, and political considerations. The investment practice reveals a complex, competitive, and "messy" picture with potential effects and consequences.

Place, publisher, year, edition, pages
Elsevier, 2019. Vol. 101, p. 897-905
Keywords [en]
Capital investments, Practice, New public management, Conflicting rationales
National Category
Business Administration
Research subject
Economy, Business administration; Economy, Ekonomistyrning
Identifiers
URN: urn:nbn:se:lnu:diva-77081DOI: 10.1016/j.jbusres.2019.02.010ISI: 000473379000091OAI: oai:DiVA.org:lnu-77081DiVA, id: diva2:1287213
Available from: 2019-02-08 Created: 2019-02-08 Last updated: 2019-07-23Bibliographically approved

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Alpenberg, JanKarlsson, Fredrik

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf