lnu.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
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
From balanced scorecard to Lean – continuation or discontinuation of NPM?
Stockholm university.ORCID iD: 0000-0002-7889-2331
Stockholm university.
Stockholm university.
2014 (English)In: Presented at EAA2014, 2014Conference paper, Oral presentation with published abstract (Refereed)
Abstract [en]

This paper aims to contribute to the understanding of NPM’s aftermath. During the past few decades NPM has been highly influential on management accounting and control practices in the public sector around the world. As an unintended consequence in some public organizations, management accounting and control has become characterized by a strict command and control practice where e.g. attempts to decentralize have paradoxically led to increased centralized control and where focus on efficiency and results has resulted in detailed performance measurements. Some even argue that NPM is the 21st century’s version of scientific management. However, NPM has more recently been challenged and alternatives have been suggested. Thus, different values as well as softer management accounting and control practices have been proposed. Based on a study of management accounting and control practices in the Swedish Social Insurance Agency, this paper analyzes whether the agency’s Lean reform is just a lip-service to show that it is doing something to take action against negative consequences of previous NPM reforms – thus a continuation of NPM – or/and something new, a discontinuation of NPM.

Place, publisher, year, edition, pages
2014.
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
URN: urn:nbn:se:lnu:diva-73543OAI: oai:DiVA.org:lnu-73543DiVA, id: diva2:1201251
Conference
37th Annual Congress of the European Accounting Association (EAA), Tallinn, 21-23 May 2014
Available from: 2014-05-20 Created: 2018-04-25Bibliographically approved

Open Access in DiVA

No full text in DiVA

Other links

Abstracts

Authority records BETA

Mårtensson, Maria

Search in DiVA

By author/editor
Mårtensson, Maria
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

urn-nbn

Altmetric score

urn-nbn
CiteExportLink to record
Permanent link

Direct link
Cite
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