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Municipal managers and the use of capital investment methods in decision-making
Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO). (Centre for Management Accounting Research (CMAR))ORCID-id: 0000-0003-0378-2995
Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO). (Centre for Management Accounting Research (CMAR))
2019 (engelsk)Inngår i: Presented at the 15th Asia Pacific Management Accounting Association Annual Conference, Doha, Qatar, November 2-5, 2019, Asia Pacific Management Accounting Association , 2019Konferansepaper, Oral presentation with published abstract (Fagfellevurdert)
Abstract [en]

Capital investments in the public sector counts for large amount of spending every year and municipalities have a responsibility to allocate resources both cost effective and efficiently in order to achieve societal benefit for the citizens. Well-prepared assessment data and a structured and stable project routine should therefore be expected to form an important basis for investment project assessment. Based on previous studies however, uniform investment assessment decision logic has not been clearly identified and thoroughly explained. Previous research on municipality organizations shows even the existence of parallel, sometimes contradicting decision logics. Capital investments in municipal organizations can therefore be concluded as a still relatively undiscovered, but important knowledge area within the investment field, both from a theoretical and practical viewpoint.

This study can thus be seen as an in depth case study trying to further line out and explain investment practice documented in the previous research and focus on how investment decisions are conducted and related to how the propulsion process of new investments are organized in Swedish municipal organizations. The overall purpose with the study is to increase the understanding and explanations on how Swedish municipalities use assessment data for initiation, integration and decision making of large projects, in the light of the different decision logics that seem to be prevalent in the investments practice of municipal organizations.

sted, utgiver, år, opplag, sider
Asia Pacific Management Accounting Association , 2019.
Emneord [en]
Capital investment, Managerial use, Assessment data, Municipal organizations, Investment practice
HSV kategori
Forskningsprogram
Ekonomi, Ekonomistyrning
Identifikatorer
URN: urn:nbn:se:lnu:diva-89525OAI: oai:DiVA.org:lnu-89525DiVA, id: diva2:1368194
Konferanse
The 15th Asia Pacific Management Accounting Association Annual Conference, Doha, Qatar, November 2-5, 2019
Tilgjengelig fra: 2019-11-06 Laget: 2019-11-06 Sist oppdatert: 2019-11-18bibliografisk kontrollert

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