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Identifiering av parallella styrmodeller och deras olikheter: en studie av styrningens komplexitet
Stockholm University, Faculty of Social Sciences, Stockholm Business School.
Stockholm University, Faculty of Social Sciences, Stockholm Business School.
Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE). Handelshögskolan i Stockholm, Sverige.
2014 (Swedish)Report (Refereed)
Abstract [sv]

Försäkringskassan är en myndighet som under senare år genomgått flera stora omorganisationer och försök att förändra och förbättra sin styrning. Verksamhetens storlek och den mångfald av krav som ställs på denna myndighet gör styrningen komplex. Syftet med föreliggande rapport är att bidra med kunskap om styrningens komplexitet i svensk offentlig sektor utifrån exemplet Försäkringskassan. Vi ställer oss tre frågor: Vilka styrmodeller arbetar Försäkringskassan med? Vilka grundläggande antaganden baseras olika styrmodeller på? Hur förhåller sig dessa modeller till varandra på ett konceptuellt plan? Genom beskrivningen av Försäkringskassans styrning kan vi i analysen identifiera tre styrmodeller som används parallellt, vilka bygger på delvis olika grundläggande antaganden. I diskussionen problematiserar vi modellernas lik- och olikheter och konsekvenserna för styrningens förutsättningar. 

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.

Place, publisher, year, edition, pages
Stockholm: Stockholms universitet, Företagsekonomiska institutionen , 2014. , 46 p.
National Category
Business Administration
Research subject
Business Administration
Identifiers
URN: urn:nbn:se:su:diva-108185ISBN: 9789198163414 (print)OAI: oai:DiVA.org:su-108185DiVA: diva2:755276
Funder
Riksbankens Jubileumsfond
Available from: 2014-10-14 Created: 2014-10-14 Last updated: 2014-11-20Bibliographically approved

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Holmgren Caicedo, MikaelMårtensson Hansson, MariaTamm Hallström, Kristina
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