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  • 1.
    Almqvist, Roland
    et al.
    Stockholm university.
    Holmgren Caicedo, Mikael
    Stockholm university.
    Johanson, Ulf
    Mälardalen university.
    Mårtensson, Maria
    Stockholm university.
    Ansvarsfull verksamhetsstyrning2012Book (Other academic)
  • 2.
    Almqvist, Roland
    et al.
    Stockholm university.
    Mårtensson, Maria
    Mälardalen university.
    Ekonomistyrning: från budgetering till mångdimensionell verksamhetsstyrning2011In: Ledning av företag och förvaltningar: former, förutsättningar, förändringar / [ed] Rolf Lind, Anders Ivarsson Westerberg, Stockholm: SNS förlag, 2011, 4, p. 87-115Chapter in book (Other academic)
  • 3.
    Almqvist, Roland
    et al.
    Mälardalens högskola.
    Mårtensson, Maria
    Mälardalens högskola.
    Johanson, Ulf
    Mälardalens högskola.
    Den ansvarsfulla verksamhetsstyrningen: En idéskiss och några exempel från Västerås stad.2007Report (Other academic)
  • 4. Andersson, Gerry
    et al.
    Mårtensson, Maria
    Stockholm university.
    Vestman, Cecilia
    Formaliserad samverkan mellan lärosäten och offentlig sektor2015Conference paper (Other academic)
  • 5.
    Axelsson, Karin
    et al.
    Mälardalen university.
    Höglund, Linda
    Mälardalen university.
    Mårtensson, Maria
    Stockholm university.
    Is what’s good for business good for society?: Entrepreneurship in a school setting2018In: The Dynamics of Entrepreneurial Contexts.: Frontiers in European Entrepreneurship Research / [ed] U. Hytti, R. Blackburn & S. Tegtmeier, Edward Elgar Publishing, 2018, p. 54-75Chapter in book (Refereed)
    Abstract [en]

    The chapter takes a discourse approach drawing upon governmentality and the concepts of programme and technology. It focuses on how a programmatic initiative – a strategy for implementing entrepreneurship in schools – is made operable in practice by means of a technology: a competence development initiative. The results illustrate the process of how entrepreneurship gets translated into a new discourse based on an entrepreneurial approach, which takes on a broader perspective including life-long learning, co-operation with the society and democratic values, thus stretching the programme beyond its initial intentions. Moreover, the entrepreneurial approach could bring unintended consequences, which the discourse so far has tended to marginalize or even exclude. The chapter questios what is often taken for granted when it comes to entrepreneurship in schools, the tenet that wwhat is good for business is good for education and society at large’.

  • 6.
    Axelsson, Karin
    et al.
    Mälardalen university.
    Mårtensson, Maria
    Stockholm university.
    Introducing Entrepreneurship in a School Setting - Entrepreneurial Learning as the Entrance Ticket2015In: The 8th International Conference for Entrepreneurship, Innovation and Regional Development, Sheffield: Sheffield University , 2015, p. 756-772Conference paper (Refereed)
    Abstract [en]

    The prevailing economic world order relies on financial progress and business development, and entrepreneurship is seen as an important means to achieve this. To inspire the development of an entrepreneurial mind-set among citizens, public initiatives through education has improved and consequently entrepreneurship education is booming. Positioning our research within the discussion regarding entrepreneurship as a broader societal phenomenon, our contribution lies within a much less researched context – entrepreneurship in the lower secondary school. In this context we focus on the teachers’ perspective to investigate how they approach entrepreneurship and what they actually do when teaching it. Our results indicate that there has been a change in terminology from entrepreneurship to entrepreneurial learning. Furthermore, there has been a change in practice. The empirics show that an entrepreneurial learning approach includes real-life connected projects, collaboration with the surrounding community and practising entrepreneurial skills. Adding to this, working with entrepreneurial learning has in this context resulted in enhancing the motivation of pupils as well as a changed perspective on teaching and learning. Our theoretical contribution lies within the literature on societal entrepreneurship, providing a conceptual model of entrepreneurship education in lower secondary education which is an attempt to clarify and enrich the discussion the discussion on a definition of entrepreneurship in a school setting.

  • 7.
    Axelsson, Karin
    et al.
    Mälardalen university.
    Mårtensson, Maria
    Stockholm University.
    Höglund, Linda
    Örebro university.
    Entrepreneurship in a School Setting: Constructing a Generation of Self-Conducted Managers?2015In: 29th RENT conference, 2015, EIASM , 2015Conference paper (Refereed)
    Abstract [en]

    Purpose: to enhance our understanding of how entrepreneurship is translated into the school setting and possible consequences of its interpretations in regard to citizens and the surrounding society. Design/methodology/approach – We take a discourse approach drawing upon governmentality and the concepts of program and technology. In this paper we have a specific focus on how a programmatic initiative - a strategy for implementing entrepreneurship in schools - is made operable in practice by means of a technology – a competence development initiative - which is something that so far has been scarce in prior research. Findings – The results shows the process of how entrepreneurship gets translated into a new discourse of an entrepreneurial approach, which takes on a broader perspective including a life-long learning, cooperation with the society and democratic values. In this way stretching the program beyond its initial intentions. Moreover, that the entrepreneurial approach could come with unintended consequences that are related to democratic values which the discourse tend to marginalize or exclude. Originality/value of the paper – There has been a lack of studies that focus on the process of how programs of entrepreneurship is translated and made operable in the school setting. We are also questioning what is often taken for granted when it comes to entrepreneurship in schools i.e. what is good for business is good for education and society in large

  • 8.
    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.

  • 9.
    Catasús, Bino
    et al.
    Stockholm University.
    Mårtensson, Maria
    Mälardalen university.
    Skoog, Matti
    Stockholm University.
    The Communication of Human Accounts: Examining models of sensegiving2009In: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, E-ISSN 1758-745X, Vol. 13, no 2, p. 163-179Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of the paper is to reflect on how sensegiving cues are encapsulated in models of reporting for human resources. This has been by investigating elements, arguments and formats of the models.

    Design/methodology/approach – This paper focuses on the three discourses of human resource reporting that Jan-Erik Gröjer is a part of. This paper is an appreciation of the importance of Jan-Erik's work in the field of human resource communication as well as an illustration of how ideas and models changes over time.

    Findings – The paper concludes that: there is no coherent idea of how sensegiving should be made in order to affect the sensemaking processes of human resources, the models emanate from different forms of critiques and the sensegiving cues change accordingly, and accounting for human resources has an ethical dimension.

    Practical implications – The choice of model for reporting on human resources affects not only the content of the human resource report (the what and how question), but also affected by which arguments are considered as most efficient in the sensegiving process.

    Originality/value – The paper contributes to the understanding of how sensemaking is dependent on which sensegiving cues bring forward in the accounts of human accounts.

  • 10.
    Dahlin, Maria
    et al.
    Mälardalens högskola.
    Mårtensson, Maria
    Mälardalens högskola.
    Doubleness of Metaphors in management: Examples from BSC and CRM.2005Conference paper (Other academic)
  • 11.
    Hasche, Nina
    et al.
    Örebro University.
    Höglund, Linda
    Mälaralen University.
    Mårtensson, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Stockholm university.
    Reconstructing trust through a transformation process: The case of the Swedish Public Employment Service2018In: XXII IRSPM Annual Conference 2018, 2018Conference paper (Refereed)
    Abstract [en]

    A strategic transformation process of a Swedish agency, i.e. the Swedish Public Employment Service, is discussed from a trust framework. Lately, the agency has been heavily criticized internally (by managers and employees) and externally (by different stakeholders) for failing in fulfilling its goals and deliver inadequate services. In 2014, the agency launched a new strategy – to become trustworthy and to deliver better services to its customers. It was the agency’s attempt to move away from the old authoritarian bureaucratic management style towards introducing trust-based management control. The old and the new way of managing the agency creates tensions that are difficult to overcome and where mistrust at different levels within the organization is a major obstacle affecting the ongoing transformation process. The aim of this paper is to shed light on how trust is reconstructed in vertical and horizontal relationships within a public service delivery agency that experiences an extensive transformation process. Drawing upon a processual case study approach, we have conducted 65 interviews, observations and document studies. The results show how the agency have suffered from low levels of trust in both vertical and horizontal relationships and that low levels of trust in vertical relationships seem to have negative impact on horizontal collaborations within the agency. The paper contributes to previous research in the following ways. First, the reconstruction of trust is discussed from a time perspective, pointing at the importance of discussing the development of trust in terms of a past, a present and a future. Second, within the paper, trust is discussed in both vertical relationships (i.e. relationships between employees/managers) as well as horizontal relationships (i.e. relationships between co-workers) within the same analytical framework, which enables a discussion about the impact of trust development in vertical relationships on the development of trust in horizontal relationships and vice versa.

  • 12.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm university.
    Höglund, Linda
    Mälardalen university.
    Mårtensson, Maria
    Stockholm university.
    Svärdsten, Fredrik
    Stockholm university.
    Spänningar i styrningen: En strategisk angelägenhet - en fallstudie inom Trafikverket2016Report (Refereed)
    Abstract [sv]

    Denna rapport utgör resultatet av delprojekt 2 i ett större treårigt projekt som Akademin för ekonomistyrning i staten (AES) vid Företagsekonomiska institutionen, Stockholms universitet, driver i samarbete med Trafikverket. Finansiering har skett inom ramen för FoI-portfölj nummer sex, Trafikverket – en modern myndighet. Målet med delprojekt 2 är att utveckla kunskap om Trafikverkets verksamhetsstyrning genom att identifiera och förstå de utmaningar som uppstår vid översättningen av strategier från övergripande strategisk ledningsnivå till operativ nivå. Detta har skett genom att fördjupa kunskapen om både det strategiska arbetet och verksamhetsstyrningen in Trafikverket.

    Tidigare delrapporter inom projektet har visat att det i praktiken uppstår svårigheter när Trafikverkets övergripande strategier förverkligas i verksamhetsstyrningen. Det återfinns bland annat en utmaning i att kunna hantera både vertikala och horisontella krav inom ramen för den strategiska styrningen eftersom spänningar mellan Trafikverkets strategier och andra styrformer och –verktyg uppstår. Följande fråga har således väglett arbetet med rapporten: vilka spänningar uppstår i styrning i relation till strategin? Rapportens syfte är att bidra till förståelsen för relationen mellan verksamhetsstyrning och strategiskt arbete inom statliga myndigheter.

    Strategiforskning betonar hur viktigt det är att en organisation i sitt strategiska arbete är långsiktig, proaktiv och helhetsorienterad. Dock visar resultaten av denna studie att långsiktighet, proaktivitet och helhetsorientering är betydligt svårare att föreverkliga i offentlig sektor. Detta beror på att de kontextuella förutsättningarna i offentlig sektor skiljer sig från de i privat sektor. Bland annat ”äger” inte en offentlig organisation möjligheterna att påverka alla aspekter i den strategiska styrningen. Resultaten visar också att det inte bara är de kontextuella förutsättningarna som en offentlig organisation måste ta hänsyn till för att förstå sitt strategiska arbete, utan även den styrningspraktik och de specifika styrningsverktyg som används i verksamheten. Dessa olika styrningspraktiker och specifika styrningsverktyg bidrar till att rikta verksamheten åt olika håll, ibland i enlighet med den formulerade strategin och ibland i andra riktningar.

    En slutsats är att det i en verksamhets styrning finns ett behov av ytterligare en dimension av styrning, nämligen styrning av styrning. På basis av de spänningar som genom denna studie identifierats, nämligen 1) del/helhetssyn i styrningen, 2) kortsiktighet/långsiktighet i styrningen, 3) reaktivitet/proaktivitet i styrningen och 4) komplexitet/enkelhet i styrningen, föreslås sålunda en konceptuell modell för att karaktärisera verksamhetsstyrningen i förhållande till strategin. 

  • 13.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm university.
    Jonsson, Leif
    Mårtensson, Maria
    Stockholm university.
    Förutsättningar för styrning av samverkan: En studie om etableringen av ett samverkansinitiativ mellan kommuner och högskola2013Report (Refereed)
  • 14.
    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.

  • 15.
    Holmgren Caicedo, Mikael
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics. Mälardalen University.
    Mårtensson, Maria
    Mälardalen University.
    Extensions and intensions of management control—The inclusion of health2010In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 21, no 8, p. 655-668Article in journal (Refereed)
    Abstract [en]

    Interest in management control of intangibles has grown remarkably during the last decades and now includes managing employee health. Research in this field is so far in the early stages: few empirical studies have been undertaken and fewer studies take into consideration the implications of such systems. In this paper we wish to contribute to the field with a qualitative study of instances of management control of health in ten Swedish organizations.

    Many good intentions lie behind the idea of making health and ill-health a subject for management control and the expected results are very positive—lower sick-leave rates, reduction of costs and human suffering. Such intentions stand for an intension, i.e. the ideas, properties or state of affairs that are connoted by a word or symbol, in this case what can be connoted by the concept of management control of health, its conceptual position. An intension, however, is not given insofar as a word or concept may be associated to more than one. Thus we set out to interpret management control of health in terms of two conceptual positions, modernism and postmodernism, in order to bring forth two very different intensions of management control of health: one where the practice is seen as an investment with a purpose to visualize ill-health and increase efficiency by putting in place measures to increase employee health; the other where the practice is seen as a means to make the individual accountable in order to be able to intensify control and colonize leisure.

     

  • 16.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm university.
    Mårtensson, Maria
    Stockholm university.
    Styrning av samverkan: Exempel från två pågående samverkansinitiativ2011In: Presented at Nordic Academy of Management Conference 2011, 2011Conference paper (Refereed)
  • 17.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm university.
    Mårtensson, Maria
    Stockholm university.
    Styrning av samverkan: Exempel från två pågående samverkansinitiativ2011In: Presented at HSS 2011, 2011Conference paper (Other academic)
  • 18.
    Holmgren Caicedo, Mikael
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics. Mälardalen University.
    Mårtensson, Maria
    Mälardalen University.
    The makings of a statement: accounting for employee health2010In: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, E-ISSN 1758-745X, Vol. 14, no 4, p. 286-306Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to explore how the idea of health statements is constructed and on what assumptions it rests. Design/methodology/approach – Published health statements from the Swedish municipality of Umea ̊ are analysed in terms of the rhetoric of the arguments that are presented. This is done in order to identify the assumptions the arguments rest on.

    Findings – Although no empirical proof is provided, the arguments presented in the health statements of Umea ̊ municipality follow a logic that goes from success factors to good results via employee health and satisfaction as a proxy of internal quality of work that in turn is assumed to create good quality of service. The construction of that logic is concomitantly the production and reproduction of a moral system of values that rest on the ambiguousness and implicitness. Originality/value – A discussion about the assumptions expressed in Umea ̊ municipality’s health statements, how they are constructed to make the management accounting of employee health work and the construction of morals that is implicit in that system.

     

  • 19.
    Holmgren Caicedo, Mikael
    et al.
    Mälardalen University.
    Mårtensson, Maria
    Mälardalen University.
    Roslender, Robin
    Heriot-Watt University, UK.
    Managing and measuring employee health and wellbeing: a review and critique2010In: Journal of Accouting & Organizational Change, ISSN 1832-5912, E-ISSN 1839-5473, Vol. 6, no 4, p. 436-459Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to identify the case for taking employee health and wellbeing into account in some way and to consider a range of objections that might be raised against such exercises. Design/methodology/approach – The paper identifies the existence of a persistent sickness absence as a cause for concern for a range of stakeholders and how it might be accounted for in the light of recent developments within the intellectual capital field. Attention then turns to some of the difficulties such well meaning interventions might encounter, and briefly considers how a self-accounting approach might in some part overcome these.

    Findings – The paper finds that a programme of empirical research within the field of employee health and wellbeing is now required to ensure that employee health and wellbeing into account. Practical implications – While predominantly a discursive contribution to the literature, the paper incorporates some discussion of innovative accounting interventions.

    Originality/value – In contrast to viewing sickness absence from a cost perspective, the paper encourages stakeholders to embrace a wider spectrum of ways of seeing to better understand employee health and wellbeing issues in the work place.

     

  • 20. Holmgren Caicedo, Mikael
    et al.
    Mårtensson, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Siegert, Steffi
    Boundariless Twitter use: On the affordances of social media2017Conference paper (Refereed)
  • 21. Holmgren Caicedo, Mikael
    et al.
    Mårtensson, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Siegert, Steffi
    Give it all: Boundary blurring on Twitter  and running marathons. Boundariless Twitter use in the context of a Swedish governmental agency.2017Conference paper (Refereed)
  • 22.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm university.
    Mårtensson, Maria
    Stockholm university.
    Tamm Hallström, Kristina
    Stockholm School of Economics;Score.
    Controllerrollen i Försäkringskassans nya styrning2015Report (Other academic)
  • 23.
    Holmgren Caicedo, Mikael
    et al.
    Stockholms university.
    Mårtensson, Maria
    Stockholm university.
    Tamm Hallström, Kristina
    Stockholm university.
    Identifiering av parallella styrmodeller och deras olikheter: En studie av styrningens komplexitet2014Report (Refereed)
    Abstract [en]

    The Swedish Social Insurance Agency is an authority which in recent years has undergone a number of large-scale reorganizations and attempts to change and improve its management. The size of the authority’s activities and the variety of the demands that are made on this authority, make the management complex. The purpose of this report is to contribute with knowledge of the complexity of management accounting and control within Swedish public sector, based on the example of the Swedish Social Insurance Agency. We ask ourselves three questions: Which management models does the Swedish Social Insurance Agency work with? On which fundamental assumptions are different management accounting and control models based? How do these models relate to each other on a conceptual level? Through the description of the Swedish The Swedish Social Insurance Agency, we can in our analysis identify three management accounting and control models that are used in parallel, that are based on partly different fundamental assumptions. In the discussion, we problematize the similarities and differences of the models and the consequences for management accounting and control prerequisites.

  • 24.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm university.
    Mårtensson, Maria
    Stockholm university.
    Tamm Hallström, Kristina
    Stockholm university.
    Management accounting and control practices within a public organization: reinforcing NPM or starting anew2013In: 22nd Nordic Academy of management conference held at University of Iceland Reykjavík, 21-23 August, 2013: Final Program and Abstracts : NFF 2013 On Practice and Knowledge Eruptions, University of Iceland , 2013, p. 131-131Conference paper (Other academic)
  • 25.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm university.
    Mårtensson, Maria
    Stockholm university.
    Tamm Hallström, Kristina
    Stockholm university.
    Managing street-level bureaucrats in the aftermath of NPM: The every day life and work of case workers at the Swedish Social Insurance Agency2015In: Presented at 23nd Nordic Academy of Management Conference, 2015Conference paper (Refereed)
    Abstract [en]

    The paper aims to contribute to the understanding of NPM's aftermath. During the last decades, NPM has been highly influential of management accounting and control practices in the public sector around the world. As an unintended consequence, management accounting and control has become a command and control driven practice where attempts to decentralize and to empower have paradoxically lead to increased centralized control and disempowerment because the focus on efficiency and results has resulted in detailed performance measurement.

    In this paper we account for a case study of the Swedish Social Insurance Agency (SIA) that has been undertaking a major management accounting and control reform since 2012 in order to curb the unexpected consequences of previous NPM reforms. The study focuses on street-level bureaucrats and is based on 30 semi-structured interviews, of mainly case-workers, that were conducted in 2014. The interest in the work conducted by street-level bureaucrats dates back to the 1980s with Lipsky's seminal work based on studies undertaken at the very birth of NPM. Now, 30 years later, a new crossroad can be identified, where the ideals of NPM are challenged, which makes it relevant to return to this practice. The paper discusses how the everyday life and work of the case-workers has changed in response to the management accounting and control changes that have taken place at the agency.

  • 26.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm university.
    Mårtensson, Maria
    Stockholm university.
    Tamm Hallström, Kristina
    Stockholm university.
    New Public Management: På jakt efter den perfekta styrningen2013In: Företagsekonomin och samhället / [ed] Hans Hasselbladh, Mikael Holmqvist, Lund: Studentlitteratur AB, 2013, p. 107-140Chapter in book (Refereed)
    Abstract [sv]

    Kapitlet baseras huvudsakligen på en kvalitativ intervjustudie som inkluderar representanter från den högsta ledningen i Försäkringskassan och deras perspektiv på hur myndigheten organiserar och implementerar sin verksamhetsstyrning. Den frågeställning som kapitlet utgår ifrån är: hur är styrningen i Försäkringskassan organiserad och vilka oavsedda konsekvenser kan identifieras av pågående verksamhetsstyrningsförsök? I analysen identifieras oavsedda konsekvenser som uppstår till följd av hur verksamhetsstyrningen organiseras i en komplex organisatorisk kontext som karaktäriseras av två parallella och delvis motstridiga styrlogiker. Dessa styrlogiker diskuteras sedan utifrån New Public Management. 

  • 27.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm university.
    Mårtensson, Maria
    Stockholm university.
    Tamm Hallström, Kristina
    Stockholm university.
    När handläggaren blev teammedlem: Om autonomi, lärande och styrning i Försäkringskassan2015Report (Other academic)
    Abstract [en]

    Turning the case worker into a team member – autonomy, learning and management control in the Swedish Social Insurance Agency

    The Swedish Social Insurance Inspectorate (Inspektionen för social- försäkringen, ISF) is an independent supervisory agency for the Swedish social insurance system. The objectives of the agencyare to strengthen compliance with legislation and other statutes, and to improve the efficiency of the social insurance system through system supervision and efficiency analysis and evaluation.

    The ISF’s work is mainly conducted on a project basis and is commissioned by the Government or initiated autonomously by the agency. This report has been initiated by the agency.

    This report discusses the management control of the Social Insurance Agency and more specifically how case-workers in the agency perceive and are affected by a new way of organizing the management and control of case-work. As part of a larger lean reform initiative, which started in 2012, case-workers were re-organized into teams. The idea behind this management control reform was to reduce formal control, which previously was based on extensive hierarchical, rule-based and result-based management characterized by detailed quantitative targets and measures. The core idea and objective behind this management control reform was to increasethe Social Insurance Agency’s customer trust base. The introductionof a team-based approach can thus be seen as an attempt by the Social Insurance Agency to control by creating a new organizational category for employees – the team. Teams were, moreover, introduced in order to allow for more flexibility to adjust to customer needs by providing employees with a higher degree of freedom to plan and manage their own work.

  • 28.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm university.
    Mårtensson, Maria
    Stockholm university.
    Tamm Hallström, Kristina
    Stockholm university.
    Teamed up, not teaming up: Downsourcing responsibility through lean teams2015Conference paper (Refereed)
  • 29.
    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.

  • 30.
    Höglund, Linda
    et al.
    Mälardalen university.
    Holmgren Caicedo, Mikael
    Stockholm university.
    Mårtensson, Maria
    Stockholm university.
    Managing paradoxes in governance: tensions in the emergence of a new board2015In: Contingency, behavioural and evolutionary perspectives on public and nonprofit governance / [ed] Luca Gnan, Alessandro Hinna, Fabio Monteduro, Bingley: Emerald Group Publishing Limited, 2015, p. 1-30Chapter in book (Refereed)
    Abstract [en]

    Purpose: Taking a micro-perspective of governance that includes pro- blem-solving and stakeholder involvement capabilities as part of the stra- tegic steering role, we wish to contribute to the understanding of the human side of governance. Thus we have studied the relationships between the board and its management and stakeholders, and in so doing we recognize internal and external actors as well as the board itself, and how they all contribute to the implementation of the governance function.

    Methodology/approach: Based on an interpretative approach that focuses on change over time, we performed a qualitative empirical study of the governance of Robotdalen, a small non-profit public organization in Sweden that is a joint public and private collaboration. This chapter forms part of a longitudinal study that has been carried out since 2009. It is based primarily on interviews with board members, management and other stakeholders, and complemented by document studies and observations.

    Findings: Governance practice entails multiple and multilevel tasks, and the tensions between representativeness/professional boards, confor- mance/performance, and controlling/partnering up with management, are prevalent in both small non-profit and public organizations. According to our results the apparent choice between the extremes of each tension is, however, not a choice at all but rather a balancing act. In trying to balance tensions through collaboration between managers, board, financiers, and the hosting university, new governance structures and practices emerge at the organizational level.

    Originality/value: By following the process of the emergence of a new board, we illustrate how various actors work together to co-produce gov- ernance functions in practice. In the past little or no effort has been made to take into account contextual factors such as organizational size an aspect that may influence or shape board characteristics and work methodology. We therefore attempt to do so in our chapter, by studying the emergence of a new board in a small public organization, what possible paradoxes and tensions are involved in such work, and how such tensions are managed. 

  • 31. Höglund, Linda
    et al.
    Holmgren Caicedo, Mikael
    Mårtensson, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    When calculative practices are no more: On de-accountingization at the operative level of a public-sector agency2017Conference paper (Refereed)
  • 32. Höglund, Linda
    et al.
    Holmgren Caicedo, Mikael
    Mårtensson, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Svärdsten, Fredrik
    On strategy formation and the becoming of strategic management accounting in a public sector context2017Conference paper (Refereed)
  • 33.
    Höglund, Linda
    et al.
    Mälardalen University.
    Holmgren Caicedo, Mikael
    Stockholm University.
    Mårtensson, Maria
    Stockholm University.
    Svärdsten, Fredrik
    Stockholm University.
    Strategic Management in the Public Sector: How Tools Enable and Constrain Strategy Making2018In: International Public Management Journal, ISSN 1096-7494, E-ISSN 1559-3169, Vol. 21, no 5, p. 822-849Article in journal (Refereed)
    Abstract [en]

    Strategic management (SM) has become prominent on the agenda in several public organizations due to new public management (NPM) reforms. Nevertheless, there are few studies investigating how public organizations apply SM in practice and what tools are used. As a result, calls have been made for such studies. This article can be seen as an attempt to meet this call by presenting a qualitative case study of how SM has been applied in the Swedish Transport Administration (STA), a central government agency in Sweden, and what tools it used in strategy making. By analyzing the micro processes of strategizing at STA, our results indicate that public organizations need to be aware of at least three specific tensions that can enable or constrain strategy making. These tensions are: short v. long-term, parts v. whole, and reactivity v. proactivity.

  • 34.
    Höglund, Linda
    et al.
    Mälardalen University.
    Mårtensson Hansson, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Stockholm University.
    Safari, Aswo
    Mälardalen University.
    Expectations and the performance of governance functions between a board, management and other stakeholders: the case of Robotdalen2018In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 22, no 4, p. 805-827Article in journal (Refereed)
    Abstract [en]

    Previous research has called for an enhanced understanding of the dynamic and interactional aspects of board work in public sector governance. Using a longitudinal case study of Robotdalen, this paper attempts to meet this call through a processual and qualitative study of board work in public organisations. The aim of the paper is to enhance our understanding of the human side of governance and the interactions between a board, the management in the governed organisation and other stakeholders. We do this by addressing the theoretical concept of an expec- tations gap. The results demonstrated how funding regimes in uence governance functions, structures and practices at the organisational level, and how internal actors such as managers also carry out governance functions. Moreover, the results show how an expectations gap shifts and changes over time. In this way we have contributed a more nuanced theoretical understanding of how the governance func- tion is co-produced and the importance of understanding the expectations gap to further understand the dynamics of public sector board work.

  • 35.
    Höglund, Linda
    et al.
    Mälardalen University, Sweden.
    Mårtensson Hansson, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Linnaeus University, Sweden;Stockholm University, Sweden.
    Safari, Aswo
    Mälardalen University, Sweden.
    The impact of types of trust in the public sector - a case study approach2019In: International Journal of Public Sector Management, ISSN 0951-3558, E-ISSN 1758-6666, Vol. 32, no 3, p. 247-263Article in journal (Refereed)
    Abstract [en]

    Purpose The purpose of this paper is to study how different types of trust develop and change over time in the collaboration between an organization and its board. Design/methodology/approach This paper is a response to a recent call to apply the concept of trust in understanding the collaboration between a public organization, its board, and other stakeholders. Here, the authors study a single case, and based on a longitudinal in-depth case study method covering the period of 2003-2015, the authors have conducted 27 interviews, including the CEO and all the board members. Findings The authors introduce and advance the concept of trust in the public sector literature on board work. This paper shows that trust is complex and multidimensional at different units of analysis. The types of trust discussed in this paper are cognitive, affective, contractual, competence, and goodwill. Different types of trust are developed to make the collaboration between a governed organization and its board to work. Originality/value The authors conceptualize and adopt trust as a multidimensional, dynamic concept, and with different units of analyses, capture the nature of the collaboration between a public organization and its board, and its complexity.

  • 36. Höglund, Linda
    et al.
    Mårtensson, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Co-Production of Governance Practices: A collaboration between board, management and other stakeholders2017Conference paper (Refereed)
  • 37.
    Höglund, Linda
    et al.
    Mälardalen University.
    Mårtensson, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Stockholm university.
    Entrepreneurship a Managerial Tool for Renewal: the case of the Swedish Public Employment Service2018In: XXII IRSPM, 2018Conference paper (Refereed)
    Abstract [en]

    The purpose of this paper is to study how strategic and entrepreneurial processes develop in a public-sector organization. We do this through the theoretical lens of Strategic Entrepreneurship (SE). Previous literature on SE practices have identified a number of organizational aspects – such as culture, structure, and leadership – that are important to manage in order to benefit from new opportunities and strategic actions. So far, there is little knowledge about SE practices in the public sector and its possible consequences. There are also few qualitative studies within SE. When more qualitative features of SE are attained, it can provide a better understanding of the phenomenon of entrepreneurship in established organizations and SE. In line with this, our study is based on a longitudinal and qualitative process approach focusing on the work of the Swedish Public Employment Services (SPES) efforts to realize its new strategy through entrepreneurial processes. The results showed that there are several tensions between previous culture, leadership and structure in relation to entrepreneurial processes. We have contributed to previous literature by focusing on the organizational aspects of these tensions and the SE practices of balancing strategic management and entrepreneurship. Our results also show how entrepreneurial processes become the solution to strategic management problems in the public sector and a managerial tool for renewal.

  • 38. Höglund, Linda
    et al.
    Mårtensson, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Entrepreneurship a Managerial Tool for Renewal: The Case of the Swedish Public Employment Service2018Conference paper (Refereed)
  • 39. Höglund, Linda
    et al.
    Mårtensson, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Strategic Entrepreneurship Practices in Public Sector: The case of the Swedish Public Employment Service2018Conference paper (Refereed)
  • 40.
    Höglund, Linda
    et al.
    Stockholm University;Örebro University.
    Mårtensson, Maria
    Stockholm University.
    Safari, Aswo
    Stockholm University;Uppsala University.
    The impact of different types of trust: Interaction between an organization and its governing board2015In: IRSPM2015, IRSPM , 2015, p. 1-19Conference paper (Refereed)
    Abstract [en]

    The aim of this paper is to study the fluctuation of trust in a context of interaction between a board and a governed organization in the public sector. This paper is a response to the recent call on qualitative studies for understanding the complexity of interaction between boards and their governed organization and calls for adopting trust in this setting for understanding board efficiency and organizational performance. Based on empirical findings, we introduce and advance the fluctuation of trust in the public sector literature. This paper shows that trust is a complex and multidimensional concept. The types of trust discussed in this paper are cognitive, affective, contractual, competence and goodwill trust. The paper adds knowledge on how trust fluctuates and changes facets in the interaction process between a governing board and a governed organization. The multidimensionality of trust and its fluctuation effects captures the complexity in the interaction process and shows the importance of developing different types of trust for the benefit of organizational performance. We believe that trust fluctuation has the potential to advance our knowledge on the strength of different types of trust at different occasions in the interaction process.

  • 41.
    Johanson, Ulf
    et al.
    Mälardalens högskola.
    Mårtensson, Maria
    Mälardalens högskola.
    Hälsobokslutsparadoxen2006In: Hälsans styrning av arbetet, Lund: Studentlitteratur AB, 2006, p. 199-221Chapter in book (Other academic)
  • 42.
    Johanson, Ulf
    et al.
    Mälardalen university.
    Mårtensson, Maria
    Mälardalen university.
    Management Control of Intangibles in Universities.: A case study of cooperation between a university and the society2009In: Presentated at the 32nd AIDEA Conference, 2009Conference paper (Other academic)
  • 43.
    Johanson, Ulf
    et al.
    Mälardalen University.
    Mårtensson, Maria
    Stockholm University.
    Personalekonomi2013In: Controllerhandboken / [ed] Nilsson, F. & Olve, N-G, Liber, 2013, p. 544-565Chapter in book (Refereed)
  • 44. Johanson, Ulf
    et al.
    Mårtensson, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Personalekonomi2018In: Controllerhandboken / [ed] Olve, N-G. & Nilsson, F., Liber, 2018, elfte, p. 586-606Chapter in book (Refereed)
  • 45.
    Johanson, Ulf
    et al.
    Stockholm University.
    Mårtensson, Maria
    Stockholm University.
    Matti, Skoog
    Stockholm University.
    Measuring to Understand Intangible Performance Drivers2001In: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, Vol. 10, no 3, p. 407-437Article in journal (Refereed)
    Abstract [en]

    The present qualitative study explores what eleven Swedish organizations have system- atically worked at to increase the understanding of the importance of intangibles as performance drivers. The present analysis is accomplished using a combination of evolutionary theory, knowledge-based theory and organizational learning. The results indicate that assets in an accounting sense seem to be of less interest than perceptions of activities that enable future performance. These ‘enablers’ are often customer and employee perceptions of individual, organizational and relational competence. The way for the Ž rms to ascertain a continuous organizational learning process with respect to the value creation chain is to measure intangibles as well as to maintain organizational routines that ensure the transformation of measurement results into action.

  • 46.
    Johanson, Ulf
    et al.
    Stockholm University.
    Mårtensson, Maria
    Stockholm University.
    Matti, Skoog
    Stockholm University.
    Mobilizing Change through the Management Control of Intangibles2001In: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, Vol. 26, no 7/8, p. 715-733Article in journal (Refereed)
    Abstract [en]

    This qualitative study explores the management control of intangibles in three Swedish companies. The present analysis is discussed in terms of four theoretical perspectives, namely, evolutionary, action, organizational learning and structuration theory. The results indicate that such enablers of performance as customer and employee perceptions of individuals and organizational and relational competence are the key attributes that firms address. Equally important, however, are different routines that facilitate learning and the transformation of knowledge into action. Routines additional to surveys include statistical analysis, benchmarking, dialogues, salary bonuses, and contracts.

  • 47.
    Mårtensson, Maria
    Stockholm university.
    A critical review of knowledge management as a management tool2000In: Journal of Knowledge Management, ISSN 1367-3270, E-ISSN 1758-7484, Vol. 4, no 3, p. 204-216Article in journal (Refereed)
    Abstract [en]

    Over the past several years there have been intensive discussions about the importance of knowledge management within our society. The management of knowledge is promoted as an important and necessary factor for organisational survival and maintenance of competitive strength. To remain at the forefront organisations need a good capacity to retain, develop, organise, and utilise their employees’ capabilities. Knowledge and the management of knowledge appear to be regarded as increasingly important features for organisational survival. Explores knowledge management with respect to its content, its definition and domain in theory and practice, its use and implications, and to point out some problems inherent in the concept. The main contribution of this paper is an extensive literature survey on knowledge management.

  • 48.
    Mårtensson, Maria
    Mälardalens högskola.
    Drömmar om något bättre: Om managementmodeller, mätningar och människor2007Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    For several years I have, from a management control perspective, followed the development and application of several popular management models, for example, the knowledge management, balanced scorecard, and intellectual capital models. This thesis, comprising four papers and an extended covering paper, contributes to the management control field by discussing and problematizing management models and how they describe humans by means of measurement.

    This thesis thus does not emphasize the various possibilities for measurement, but rather how measurement is becoming important and what measurement processes might accomplish. Confidence in measurements is great, and the literature often argues for their importance. Furthermore, there is extensive discussion of what factors should be measured and how they should be measured. However, adages such as ‘What gets measured gets managed’ are rarely discussed or problematized.

    The dream of better visualizing humans in organizational management models is sometimes expressed in powerful terms, both poetic and dreamlike. If only humans were better visualized, the value-creation process would become more understandable, benefiting everyone and burnishing the image of the good organization. However, it sometimes seems as though this initial dream has become blurred, and measurement per se has tended to overshadow the initial vision. In that case, management models become not just tools, means to attaining the dream, but gradually become ends in themselves.

    There seems to be a contradiction between the idea of visualizing humans in organizational management models and the results of these models. Paradoxically, these management models are not necessarily making people visible – as was intended; rather, the risk is that they may actually make people less visible, or even invisible. Humans have become bare numbers, and where there is no feedback to ‘flesh and blood’ (i.e., humans), measurements risk losing their purpose. The question remains whether humans are actually made more visible by the measurements used in ‘new’ management models, or whether organizations risk rendering humans invisible and reducing them to objects.

  • 49.
    Mårtensson, Maria
    Mälardalens högskola.
    Health and Management Control?: Perspectives and ambiguities2007In: Proceedings from 30th Annual Congress of the European Accounting Association, Lisbon, Portugal, April 24-27, 2007., 2007Conference paper (Refereed)
  • 50.
    Mårtensson, Maria
    Mälardalens högskola.
    Intellectual capital and political arithmetic in Sweden: Visions and aims revisited2006In: Proceedings from 2nd Workshop on Visualizing and Managing Intangibles and Intellectual Capital, Maastricht, the Netherlands, October 25-27, 2006., 2006Conference paper (Refereed)
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