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Balansering av monetära och icke-monetära incitament i kommunala bolag: Hur påverkar intressenternas tvetydiga krav och förväntningar utformingen av incitamentsprogram?
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2017 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Kommunala bolag konkurrerar idag med privata bolag samtidigt som de fyller en samhällsfunktion. De styrs effektivare och mer modernt enligt New Public Managements idéer, vilket innebär en utmaning i fler intressekonflikter och tvetydiga krav och förväntningar på bolagen. Vi har studerat hur fem kommunala bolag balanserar sina monetära och icke-monetära incitament för att locka till sig och motivera kompetent arbetskraft för att kunna prestera i konkurrensen, och bakomliggande orsaker till detta. Känner bolagsledningen sig tvungen att utforma incitamenten enligt regelverk eller kommunala direktiv, eller är den fri att utforma incitamentsprogrammen som den vill? Resultatet visar att alla bolag i studien fortfarande, likt ”heloffentliga” bolag, lägger stor vikt vid de icke-monetära incitamenten, om än i olika utformning. I teorin finns inga hinder mot att fritt motivera sin personal monetärt utöver den fasta lönen, men i praktiken använder sig bolagen endast av monetära incitament i form av individuell lönesättning. Trots att bolagen har närmat sig den privata sektorn genom effektivare och modernare styrning och förvaltning, tyder detta på att balanseringen av monetära och icke-monetära incitament inte har skett i samma riktning. Bakomliggande orsak till detta är främst legitimitetsperspektivet - att bolagen tar hänsyn till samhällets förväntningar att uppträda ansvarsfullt. Bonusutbetalningar har visat sig skapa negativ uppmärksamhet då samhället, trots att förutsättningarna har ändrats, sedan gammalt förväntar sig annat av offentligt ägda bolag. Även branschtillhörighet uppges påverka utformningen, eftersom de kommunala bolagen delvis verkar inom relativt lågavlönade branscher där knappast privata bolag heller belönar monetärt. 

Abstract [en]

Municipal companies are today competing with private companies whilst simultaneously contributing to societal needs. They are managed more efficiently to modern standards through the ideas of New Public Management. This is challenging due to increased conflicts of interests and ambiguous demands that pose expectations on the companies. We have been studying how five Swedish municipal companies are balancing their monetary and non-monetary incentives to attract and motivate competent manpower in order to be able to perform competitively. To create thorough research, we have also sought to understand the underlying reasons for this. Is the ii municipal company management forced by rules and owners demands to form the incentive programme in a certain way, or are they free to do what they feel is necessary to compete with companies in the private sector? The results show that the companies involved in our research are mostly like “all-public” companies, focusing mainly on the non-monetary incentives in different forms. In theory, there are no limitations against motivating the employees financially, however, in practice the companies are only using individual salaries as monetary incentives. Even though the companies have become closer to the private sector through effective and modern management practices, the balance of monetary and non-monetary incentives have not followed the same pattern. The underlying reason for this is the need to remain trustworthy in the view of the public. The companies are taking societal expectations into consideration, always striving to act in the best interests of the public. Nevertheless, the bonus payments have attracted negative attention due to opinions that public companies shouldn’t be paying out money that they would not have done previously. The industry affiliation is also said to be affecting the design of the incentive system, because the municipal companies are partly operating in low paid branches and therefore wouldn’t be giving financial rewards anyway.

Place, publisher, year, edition, pages
2017. , p. 64
Keywords [en]
New Public Management
Keywords [sv]
Monetära incitament, icke-monetära incitament, motivation, kommunala bolag, hybridorganisationer, offentliga bolag
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-66047OAI: oai:DiVA.org:lnu-66047DiVA, id: diva2:1118807
Subject / course
Business Administration - Management Accounting
Supervisors
Examiners
Available from: 2017-07-05 Created: 2017-07-02 Last updated: 2017-07-05Bibliographically approved

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