lnu.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • 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
Strategic management accounting for change and flexibility
Linnaeus University, School of Business and Economics, Department of Management (MAN).ORCID iD: 0009-0002-8668-250X
Mälardalen University, Sweden;Stockholm University, Sweden.ORCID iD: 0000-0003-2308-2187
Linnaeus University, School of Business and Economics, Department of Management (MAN). Stockholm University, Sweden.ORCID iD: 0000-0002-7889-2331
2024 (English)In: The Routledge Handbook of Public Sector Accounting / [ed] Tarek Rana;Lee Parker, Routledge, 2024, p. 111-123Chapter in book (Refereed)
Abstract [en]

In public sector organizations, strategies and management accounting are often developed with the ambition of providing a combination of long-term objectives and short-term evaluations. This combination is sometimes labelled Strategic Management Accounting (SMA). The purpose of this chapter is to enhance our knowledge about SMA in the public sector context. We do this through a qualitative study of the Swedish Public Employment Service, which in 2020 launched a new strategic direction to manage changes in the agency’s environment, along with a balance scorecard (BSC). The research question for this case was: How is the BSC used by a public sector agency as an SMA tool? Our results show that the agency’s operational managers and controllers use the BSC as an SMA tool to create active management and control, while at the same time being reactive with a short-term focus. We address these results in relation to an idea of flexibilization, more specifically the desire to become a flexible agency that can change and adapt to short-term changes.

Place, publisher, year, edition, pages
Routledge, 2024. p. 111-123
Keywords [en]
Economics, Finance, Business & Industry, Politics & International Relations
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
URN: urn:nbn:se:lnu:diva-125119DOI: 10.4324/9781003295945-11Scopus ID: 2-s2.0-85175383091ISBN: 9781032282510 (print)ISBN: 9781003295945 (electronic)OAI: oai:DiVA.org:lnu-125119DiVA, id: diva2:1803852
Available from: 2023-10-10 Created: 2023-10-10 Last updated: 2024-04-04Bibliographically approved

Open Access in DiVA

No full text in DiVA

Other links

Publisher's full textScopus

Authority records

Eriksson, KimMårtensson Hansson, Maria

Search in DiVA

By author/editor
Eriksson, KimHöglund, LindaMårtensson Hansson, Maria
By organisation
Department of Management (MAN)
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

doi
isbn
urn-nbn

Altmetric score

doi
isbn
urn-nbn
Total: 194 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • 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