Change search
Refine search result
1 - 21 of 21
CiteExportLink to result list
Permanent 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
Rows per page
  • 5
  • 10
  • 20
  • 50
  • 100
  • 250
Sort
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
Select
The maximal number of hits you can export is 250. When you want to export more records please use the Create feeds function.
  • 1.
    Bay, Charlotta
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Catasús, Bino
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Accounting talk and emotions: A study of the sense making process of accounts2018Conference paper (Refereed)
  • 2. Bino, Catasús
    et al.
    Bay, Charlotta
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Demography, ideologies and finance: A history of calculation and Swedish pensions2018Conference paper (Refereed)
  • 3. Grönlund, Anders
    et al.
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Energimyndighetens ansvar för att mäta och styra effekter i samhället från tillverkning av biodrivmedel: Slutrapport2010Report (Other academic)
  • 4.
    Grönlund, Anders
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Införande av integration och jämställdhet i Naturvårdsverkets externa verksamhet2007Report (Other academic)
  • 5.
    Grönlund, Anders
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Öhman, Peter
    Value for money and the rule of law: the (new) performance audit in Sweden2011In: International Journal of Public Sector Management, ISSN 0951-3558, E-ISSN 1758-6666, Vol. 24, no 2, p. 107-121Article in journal (Refereed)
    Abstract [en]

    Purpose – This paper aims to develop a classification scheme of different types of value for money(VFM) audits with different degrees of compliance audit, and to classify the performance audits carriedout by the Swedish National Audit Office (SNAO) during its first six years as an independent stateaudit organization reporting to parliament.

    Design/methodology/approach – The empirical data were gathered from all of the 150 auditreports published by the SNAO from its establishment in 2003 to the end of 2008. Seminars werearranged to discuss the classifications for validation.

    Findings – The focus on traditional VFM audits (the “Three Es”) is unusual. Most audits carried outby the SNAO combine different types of extended VFM audits with compliance audit. On the onehand, they audit how the government and/or central agencies fulfil their mandates (from good to bad).On the other, they audit how the government and/or central agencies adhere to legislation, rules andpolicies (right or wrong). In some cases, the SNAO equates compliance audit with performance audit.

    Practical implications – The authors have verbalised and visualised performance audit activities of interest not only to state auditors, but also to external stakeholders. One practical implication is thatthe Swedish national audit committee has conducted an evaluation of the SNAO that is partly based onthe national report of this study, and has proposed a stronger focus on the Three Es.

    Originality/value – The study addresses a new approach in terms of a classification scheme forperformance audits, consisting of eight types.

  • 6.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Höglund, Linda
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson Hansson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    On strategy formation and the becoming of strategic management accounting in a public-sector context2017Conference paper (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.

  • 7.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Höglund, Linda
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Svärdsten Nymans, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Spänningar i styrningen: en strategisk angelägenhet: en fallstudie inom Trafikverket2016Report (Other academic)
  • 8. Höglund, Linda
    et al.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Strategic Management in the Public Sector: How Tools Enable and Constrain Strategy Making2018In: International Public Management Journal, ISSN 1096-7494, E-ISSN 1559-3169, Vol. 21, no 5, p. 822-849Article in journal (Refereed)
    Abstract [en]

    Strategic management (SM) has become prominent on the agenda in several public organizations due to new public management (NPM) reforms. Nevertheless, there are few studies investigating how public organizations apply SM in practice and what tools are used. As a result, calls have been made for such studies. This article can be seen as an attempt to meet this call by presenting a qualitative case study of how SM has been applied in the Swedish Transport Administration (STA), a central government agency in Sweden, and what tools it used in strategy making. By analyzing the micro processes of strategizing at STA, our results indicate that public organizations need to be aware of at least three specific tensions that can enable or constrain strategy making. These tensions are: short v. long-term, parts v. whole, and reactivity v. proactivity.

  • 9.
    Höglund, Linda
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Strategic management in public sector: A Movement Beyond NPM?2015Conference paper (Refereed)
    Abstract [en]

    Strategic management (SM) is now prominent on the agenda of public administration scholars and practitioners e.g. in Swedish Central Agencies, and is said to become increasingly relevant in public organizations due to new public management (NPM) changes. Some scholars even suggests that the models of SM takes us beoynd NPM towards something new where the SM becomes the core of the organization. SM has so far mainly been studied in a context of the private sector, and the main concern in public sector research on SM has been on how to translate the concepts of growth and profitability into a public sector context. There is however a lack of studies investigating how public organizations actually apply SM in practice. Calls have been made for exploration of SM approaches within contemporary public services organizations but also more exploration of the limitations of these models. We have studied the implementation of a SM-model in the Swedish Transport Administration, a central government agency. The empirical material is based on document studies and interviews with 85 top- , middle- and lower-level managers, strategists and other employees. SM is supposed to lead to e.g. decentralization, a long term holistic perspective and strategic thinking. However, our results indicate when public sector do their interpretation of how to use SM-models they tend to become quite centralized, fixated on short-term measurements and focused on operative matters. One explanation for this seems to be that SM is translated into a NPM discourse, altering the initial intentions with SM. This suggests that NPM becomes an important contextual aspect to consider when SM-models are implemented in the public sector.   

  • 10. Höglund, Linda
    et al.
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Strategy work in the public sector-A balancing act of competing discourses2018In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 34, no 3, p. 225-232Article in journal (Refereed)
    Abstract [en]

    This study uses the concept of interpretative repertoires, i.e., localized discourses, to examine how facts are constructed about strategic work in a central government agency. It analyzes strategic work in relation to the public sector context and draws attention to power struggles among different discourses in this context. The identified repertoires can be related to wider public sector management discourses that civil servants need to balance in their strategic work. These discourses can both enable and constrain strategy work, and we conclude that strategy in the public sector needs to be understood in relation to these discourses.

  • 11. Kim, Eriksson
    et al.
    Linda, Höglund
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    When new performance measurement and management is made to be a helpful intervention2018Conference paper (Refereed)
  • 12.
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Forskning om resultatmätning i organisationer inom offentlig sektor: Vad har studerats och vilka studier efterfrågas?2013Report (Other academic)
  • 13.
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    In the absence of detailed steering: A governmental attempt to adress the issues of recentralization and detailed performance control2015In: Scandinavian Journal of Public Administration, ISSN 2001-7405, E-ISSN 2001-7413, Vol. 19, no 2, p. 109-127Article in journal (Refereed)
  • 14.
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    The front stage of substance auditing: A study of how substance auditing is presented in performance audit reports2018Conference paper (Refereed)
  • 15.
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    The 'front stage' of substance auditing: A study of how substance auditing is presented in performance audit reports2019In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 35, no 2, p. 199-211Article in journal (Refereed)
    Abstract [en]

    Performance audit is a practice with a potentially high degree of democratic and political relevance. Supreme Audit Institutions (SAIs) have the authority to determine whether the undertakings in central government 'are working'; therefore, SAIs tend to be regarded as important guardians of transparency and 'good' public sector performance. For this purpose, audits of 'substance' are regarded as crucial by both the research community and the INTOSAI. Still, the literature on performance audit concludes that substance audits are rare, although they do exist. One explanation for this is that substance auditing can be a risky endeavour for the auditors, since the lack of generic accounting standards for 'good' public sector performance makes the performance audit reports vulnerable to criticism. The aim of this paper is to contribute to our understanding of substance auditing by detailing the ways in which such audits are presented in performance audit reports. Thus, the paper focuses its analysis on the 'front stage' of substance auditing and finds that the auditors rarely choose to stand on the front stage alone. Instead, they regularly support their authority by relying on other authorities, and when such authorities are lacking, the auditors are reluctant to present judgements in terms of 'good' (or poor) performance. In such cases, this paper suggests that the democratic relevance of the audits can be questioned.

  • 16.
    Svärdsten, Fredrik
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Tamm Hallström, Kristina
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    The bumblebee flies - right? A story about an alternative construction of independence2017Conference paper (Refereed)
  • 17.
    Svärdsten Nymans, Fredrik
    Stockholm University, Faculty of Social Sciences, School of Business.
    Constituting performance: Case studies of performance auditing and performance reporting2012Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    The aim of this thesis is to problematize how and under what conditions organizational performance is constituted in the practices of performance auditing and accounting. Organizational performance disclosure is a world-wide phenomenon for enabling accountability relationships in large organizations regardless of the societal sector they operate in. In constitutive accounting literature, there is a well-established notion that accounting and performance auditing enable “government at a distance” by representing organizational actions and results of those actions, i.e. by constituting performance.  Accounting and performance auditing have been regarded as “technologies of government” that make government from spatial and temporal distances possible by linking political and programmatic ambitions, i.e., the will of a superior, to everyday organizational conduct. However, whereas many previous studies of accounting and performance auditing as technologies of government focus on the discourses over the technologies of accounting and performance auditing, this thesis focuses its analysis on the operationalization of these technologies in local organizational settings. By studying the constitution of performance in the practices of accounting and performance auditing this thesis contributes by problematizing that which supposedly makes government at a distance possible.

    The thesis is based on two case studies of performance audit and two case studies of performance reporting. On the basis of these papers, the thesis studies the constitution of performance in performance auditing and accounting. Whereas the constitution of performance may seem stable and unproblematic at the level of discourse, this thesis suggests that constituting performance is a complex process of social construction that requires significant organizational efforts and that the ability of accounting and performance auditing to connect political and programmatic ambitions to daily organizational conduct cannot be taken for granted. The thesis suggest that once we acknowledge that performance is a socially constructed representation of organizational actions and begin to pay attention to how performance is constituted in local organizational settings, we can find new ways of addressing the ongoing challenge of constituting performance in accounting and performance auditing and increase our understanding about the ability of these practices to enable government at a distance. 

  • 18.
    Svärdsten Nymans, Fredrik
    Stockholm University, Faculty of Social Sciences, School of Business.
    Making numbers calculable: A case study of the production of governable numbersManuscript (preprint) (Other academic)
    Abstract [en]

    This paper builds upon a case study of the way organizational activities are represented with numbers in a performance report. A common notion in accounting literature is that accounting numbers enable “government at a distance” (Miller & Rose, 1990, p. 9) by making organizational activities visible, calculable and comparable. The paper shows that if organizational activities are to be represented with numbers that can be calculated and compared, these numbers must be made calculable. For this to happen, the represented activities must be framed in a certain way. Drawing on Goffman’s (1974) frame analysis, this paper suggests that organizational activities have to be keyed, i.e., transformed, into quanta and then re-keyed into generic concepts. Only then can the numbers be open for calculation by others and used as tool for governing. The paper also shows we should not overestimate the capacity of accounting numbers to enable government from a distance. 

  • 19.
    Svärdsten Nymans, Fredrik
    Stockholm University, Faculty of Social Sciences, School of Business.
    The search for outputManuscript (preprint) (Other academic)
    Abstract [en]

    This paper builds upon a study of the Swedish Energy Agency’s (SEA) process of defining and accounting for output. New regulations have been implemented regarding the Swedish central agencies’ performance reporting. According to these, the agencies should define their performance independently and decide how to represent their work in their annual report. The single restrictive requirement is that the agencies should focus on their “output” in terms of volume and cost. Based on the study of SEA’s process of defining and accounting for output, this paper suggests that performance reporting can be a challenging task for an organization when no clear performance standards are set by the organization’s superior. Whereas researchers have often written about the challenges of accounting for “outcome”, this paper shows that even the concept of “output” can be problematic and that it cannot be taken for granted. Contrary to many other accounting studies, this paper also suggests that the idea of “becoming visible” through accounting is not necessarily met with resistance among individuals in organizations. On the contrary, it can be regarded as highly desirable. 

  • 20.
    Svärdsten Nymans, Fredrik
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Catasús, Bino
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Öhman, Peter
    What is good performance? Performing independent performance auditingManuscript (preprint) (Other academic)
    Abstract [en]

    This paper reports from a study of how performance is stabilized by the Swedish National Audit Office (SNAO) in its audit reports. The paper builds on all the 206 reports published by the SNAO from its inauguration in 2003 until 2010 and analyzes the (28) audit of substance reports (Pollitt, Girre et al. 1999). By investigating the ways in which the SNAO makes it possible to answer the question of what constitutes good performance in the public sector, the paper suggests that the audit institution operates in three phases. In phase one, the SNAO must address the controversial task of defining performance. In phase two, this definition is tested by obtaining for creating evidence. In the third phase, the auditors mobilize benchmarks as a means to argue for good (or poor) performance. Unlike the arguments posed by the International Organization of Supreme Audit Institutions about using common sense to evaluate good performance, SNAO audit reports include arguments about what is “good” that emanate from other actors. The analysis of the paper builds on some analytical tools from Actor Network Theory. Specifically, the idea of a linguistic actor is developed and used as a means to show how the concept of “independence” helps the audit institution to become Mr. Somebody but impedes the possibilities of producing an answer to the question to what constitutes good performance. 

  • 21.
    Tamm Hallström, Kristina
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE). Handelshögskolan i Stockholm, Sweden.
    Gustafsson, Ingrid
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Opening the black box of distance within the context of auditing2017Conference paper (Other academic)
1 - 21 of 21
CiteExportLink to result list
Permanent 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