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(O)möjligt uppdrag?: - om redovisning som synliggörare av värdeskapande i verksamhet med offentligt uppdrag
Stockholm University, Faculty of Social Sciences, School of Business.
2010 (Swedish)Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesisAlternative title
Mission (Im)possible? : - reviewing the ability of accounting to articulate the value creation in publicly funded organizations (English)
Abstract [sv]

Uppsatsen gör en genomgripande kvalitativ analys av redovisningens roll i institutionsteatern, i två fallstudier, med fokus på synliggörande av värdeskapande. Syftet är att öka förståelse för redovisningens funktion vid styrning av verksamheter med icke-finansiella mål. Ytterligare en ambition med uppsatsen är att föreslå ett förhållningssätt till icke-mätbara värden i redovisning och styrning.

Inledningsvis presenteras de två analysobjekten som valts för fallstudier; Stockholms stadsteater och Västerbottensteatern. Genom samtalsintervjuer och observationer gör författaren närläsningar av analysobjekten som sedan relateras till utvald litteratur, praktiker och modeller av relevans för studien. Här förs resonemang kring de båda analysobjekten utifrån rådande teori inom redovisning, styrning och arts management.

Studien antyder att redovisningens roll i teatern är mångfacetterad; den fyller en inre och en yttre funktion, i en konkret respektive abstrakt dimension. Studien indikerar också att icke-mätbara värden inte synliggörs om redovisningen endast belyses ur ett perspektiv. Avslutningsvis föreslår författaren att redovisningen har potential att kunna synliggöra institutionsteaterns substantiella värdeskapande, om alla delar av redovisningen betraktas som indikatorer för spelare i en samverkande process.

 

Abstract [en]

The thesis attempts to recognize the role of accounting, and its ability to articulate value creation, in the public sector. The study is carried out by two case studies, in publicly funded theaters. The main aim is increased understanding of the accounting’s role in organizations where the core goals are non- financial, or even non-measureable. An additional aim is, to suggest an approach to non-measureable values in accounting and management accounting.

At first, the two case studies are presented: Stockholms Stadsteater and Västerbottensteatern. The case theaters are represented in the study by an analysis of performed conversation interviews and observations. In the analysis the author considers relevant literature and theoretical models in the research areas of accounting, management accounting and arts management.

The thesis implies that the role of accounting is multi-facetted. The role of accounting can be explained as two tasks, an internal and an external task, which both occur in a tangible and an abstract dimension. The two dimensions of the two tasks makes four characters of the accounting.

The study upholds problems in recognizing value creation by only taking one of these characters into account. In order to articulate the value creation, the author suggests that all of the recognized characters of accounting are to be considered, as the value created only can be recognized in the in-between of these characters.

 

Place, publisher, year, edition, pages
2010. , 64 p.
Keyword [en]
Accounting, Intangible performance, non-financials, Arts management, Narratives
Keyword [sv]
Redovisning, Icke-finansiella värden, Kulturekonomi, Teater
National Category
Business Administration
Identifiers
URN: urn:nbn:se:su:diva-47340OAI: oai:DiVA.org:su-47340DiVA: diva2:373686
Presentation
2010-01-11, 3:241, Kräftriket, Roslagsvägen 101, Stockholm, 09:00 (Swedish)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2010-12-01 Created: 2010-12-01 Last updated: 2010-12-01Bibliographically approved

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CiteExportLink to record
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