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  • 1.
    Aidemark, Lars-Göran
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Funck, Elin K.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Measurement and health care management2009In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 25, no 2, p. 253-276Article in journal (Refereed)
    Abstract [en]

    Over recent decades many health care organisations have "modernised" their management accounting systems by using the balanced scorecard (BSC). However, public health care involves multi-dimensional goals and resolving conflicts of interest. The question is whether a management control system based on measurements is suitable in a health care context. Light can be shed on this question using a study of the application of a BSC over a ten-year period at Hogland Hospital. The study shows that the BSC and measurements of output and behaviour became a way of approaching unanswered questions about processes and quality development. Medical professionals with management responsibility, in co-operation with medical professionals responsible for different specialities, determined measures and targets and the measurements were integrated into activity processes and affected activities.

  • 2.
    Caicedo, Mikael Holmgren
    et al.
    Stockholm University, Sweden.
    Höglund, Linda
    Mälardalen University, Sweden.
    Mårtensson Hansson, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Stockholm University, Sweden.
    When calculative practices are no more: On the de-accountingization of the operational level of a public sector agency2019In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 35, no 4, p. 373-389Article in journal (Refereed)
    Abstract [en]

    This study reports on an attempt to remove management accounting's calculative practices at the operational level of a Swedish Public Agency. Using a Habermasian perspective, the study shows how the agency has attempted to replace the previous accounting practice, which involved target setting, performance management and measurement with a new leadership philosophy, and accounting practices that aim at generalizing the individual's private interest toward organizational interests. The result is interpreted as an attempt to make the individual responsible for the welfare of the collective in which, in its absence, the kind of validity that accounting's calculative practices enable is very much present as a longing to soothe the anxiety and uncertainty brought about by the responsibility to lead oneself.

  • 3.
    Collin, Sven-Olof Yrjö
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Kristianstad University.
    Haraldsson, Mattias
    Lund University.
    Tagesson, Torbjörn
    Linköping University.
    Blank, Veronica
    Kristianstad University.
    Explaining municipal audit costs in Sweden: reconsidering the political environment, the municipal organisation and the audit market2017In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 33, no 4, p. 391-405Article in journal (Refereed)
    Abstract [en]

    With the purpose of explaining professional audit costs in Swedish municipalities, we hypothesised that audit costs are partly driven by various signalling and monitoring incentives in order to manage stakeholder relationships. Our model of the determinants of audit costs was tested on data from Swedish municipalities, thus extending the study of audit costs to political organisations in a Scandinavian institutional context. The test supported to some extent the traditional propositions of organisational complexity, risk and market determinants, as well as the proposition of the political environment. Our results indicate that audit costs are used to signal accountability, thereby suggesting that audit as a signal could be managed without managing professional auditors.

  • 4.
    Funck, Elin K.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Audit as Leviathan: Constructing Quality Registers in Swedish Health Care2015In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 31, no 4, p. 415-438Article in journal (Refereed)
    Abstract [en]

    This paper explores the rise of an audit practice: the national quality registers in Swedish health care. Based on actor-network theory, the study tells the story of an actor-network formed by physicians in the 1970s who mobilized themselves around a common object; to develop the knowledge-base of medical professionals. However, over time more actors became persuaded of the potential of the network and associate themselves with it, resulting in reformed registers. The study shows how the network develops into a macro-actor, a Leviathan in health care, how this macro-actor comes to affect health care practices and how it contributes towards maintaining a new governance regime.

  • 5.
    Funck, Elin K.
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Karlsson, Tom S.
    University of Gothenburg, Sweden.
    25 years of studying New Public Management: accomplishments and limitations2020In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 36, no 1Article in journal (Refereed)
    Abstract [en]

    In 1991, Christopher Hood made a substantial contribution to public administration research when he formulated the concept of New Public Management (NPM). His article can in many ways be understood as an enabler of research focused on public sector reforms. To this day, numerous articles and books have been published, discussing the concept itself and the empirical phenomenon. In celebration of the 25-year period since the concept of NPM was introduced, this article revisits the current knowledge through a systematic literature review of 299 articles published between 1991 and 2016. This approach enables a meta-analysis of research published in five top-ranked international public administration journals. We identify four important themes as emerging from our review: (i) a reform with a vague intention, (ii) the limping concept, (iii) the one-sided perspective and (iv) NPM as the new norm. An important effect of this is that Hood’s framework may have been curtailed, leading to a distorted knowledge base when it comes to future studies.

  • 6.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University.
    Mårtensson Hansson, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Stockholm University.
    Tamm Hallström, Kristina
    Stockholm University.
    The development of the management accountant's role revisited: an example from the Swedish Social Insurance Agency2018In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 34, no 3, p. 240-251Article in journal (Refereed)
    Abstract [en]

    This study traces the development of the management accountant (MA) role at the Swedish Social Insurance Agency (SIA). In 2012, the agency began a reformation by implementing the Lean management system in hopes of increasing customer trust. The results of this study show that the authority of the MA rests on decentralization and the proximity of MAs to managers, as previous research has shown, and more specifically on a definitional and a moral prerogative that may or may not be awarded to MAs enabling them to act as de facto managers. The study shows how the role of the SIA's operative level MAs changed into a helpdesk function with the role of assisting other groups to help themselves, in this case operative‐level teams that had begun performing management accounting tasks. Thus, this study bears witness not to the expansion and hybridization of existing MA roles, but to the reduction in authority and de‐hybridization of the MA role, from business partner to a pedagogical role on a consultative basis.

  • 7.
    Höglund, Linda
    et al.
    Mälardalen University.
    Caicedo, Mikael Holmgren
    Stockholm University.
    Mårtensson Hansson, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Stockholm University.
    A balance of strategic management and entrepreneurship practices: The renewal journey of the Swedish Public Employment Service2018In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 34, no 4, p. 354-366Article in journal (Refereed)
    Abstract [en]

    The purpose of this paper is to study the first phasefrom 2014 to 2016of the Swedish Public Employment Service's renewal journey by examining how the agency worked to achieve its new strategy through processes of strategic management and entrepreneurship. We did this through the theoretical lens of strategic entrepreneurship (SE). The results showed that the agency's renewal processes are simultaneously entrepreneurial and strategic. The agency is historically well known for its detailed management and control, which creates several tensions with entrepreneurship. We contributed to previous literature by focusing on the organizational aspects of these tensions and the SE practices of balancing entrepreneurship with strategic management.

1 - 7 of 7
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