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
Management accounting of control practices: a matter of and for strategy
Stockholm University.ORCID iD: 0000-0002-7889-2331
Mälardalen university.ORCID iD: 0000-0003-2308-2187
Stockholm University.
Stockholm University.
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.
Keyword [en]
strategic management accounting (SMA), strategizing, public sector
National Category
Economics and Business
Research subject
Economy
Identifiers
URN: urn:nbn:se:lnu:diva-73551OAI: oai:DiVA.org:lnu-73551DiVA, id: diva2:1201258
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

Open Access in DiVA

No full text in DiVA

Authority records BETA

Mårtensson, MariaHöglund, Linda

Search in DiVA

By author/editor
Mårtensson, MariaHöglund, Linda
Economics and Business

Search outside of DiVA

GoogleGoogle Scholar

urn-nbn

Altmetric score

urn-nbn
Total: 40 hits
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