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On strategy formation and the becoming of strategic management accounting in a public-sector context
Stockholm University, Faculty of Social Sciences, Stockholm Business School.ORCID iD: 0000-0001-5639-3569
Stockholm University, Faculty of Social Sciences, Stockholm Business School.ORCID iD: 0000-0003-2308-2187
Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).ORCID iD: 0000-0002-7889-2331
Stockholm University, Faculty of Social Sciences, Stockholm Business School.
2017 (English)Conference paper, Oral presentation with published abstract (Refereed)
Abstract [en]

This papers concerns strategic management accounting (SMA) in public sector agencies. The paper focuses on the challenges of strategy formation in the public sector through an analysis of the strategizing effects of the management accounting techniques in relation to the public-sector context. The paper answers calls for studies on the strategizing effects of costing practices in the public sector in relation to other public-sector goals. The paper broadens the scope beyond cost and efficiency aspects and includes other management accounting aspects that include the role of the government and mass media in the strategy formation of a public-sector organization. The paper suggests that to understand SMA in the public sector, involves a contextual understanding of the governance system in which SMA is situated. This context includes formal governance bodies such as the government as well as other external actors such as mass media. These actors are important to bring into the analysis because their actions toward public sector agencies in many ways influence the choice of management accounting tools whose strategizing effects constitute of strategy.

Place, publisher, year, edition, pages
2017.
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:su:diva-161265OAI: oai:DiVA.org:su-161265DiVA, id: diva2:1256399
Conference
40th Annual Congress of the European Accounting Association, Valencia, Spain, May 10-12, 2017
Available from: 2018-10-16 Created: 2018-10-16 Last updated: 2020-03-05Bibliographically approved

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Holmgren Caicedo, MikaelHöglund, LindaMårtensson, MariaSvärdsten, Fredrik
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