Continuities and discontinuities of management accounting and control: introducing Lean at the Swedish Social Insurance Agency
2014 (English)Conference paper, Presentation (Other academic)
This paper aims to contribute to the understanding of NPM’s aftermath. During the past few decades NPM has been highly influential on management accounting and control practices in the public sector around the world. As an unintended consequence in some public organizations, management accounting and control has become characterized by a strict command and control practice where e.g. attempts to decentralize have paradoxically led to increased centralized control and where focus on efficiency and results has resulted in detailed performance measurements. Some even argue that NPM is the 21st century’s version of scientific management. However, NPM has more recently been challenged and alternatives have been suggested. Thus, different values as well as softer management accounting and control practices have been proposed. Based on a study of management accounting and control practices in the Swedish Social Insurance Agency, this paper analyzes whether the agency’s Lean reform is just a lip-service to show that it is doing something to take action against negative consequences of previous NPM reforms – thus a continuation of NPM – or/and something new, a discontinuation of NPM.
Place, publisher, year, edition, pages
IdentifiersURN: urn:nbn:se:su:diva-103506OAI: oai:DiVA.org:su-103506DiVA: diva2:718196
37th Annual Congress of the European Accounting Association (EAA), Tallinn, 21-23 May 2014