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  • 1.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Johanson, Ulf
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Ansvarsfull verksamhetsstyrning2012Book (Other academic)
  • 2. Axelsson, Karin
    et al.
    Bjurström, Erik
    Holmgren, Mikael
    Stockholm University, Faculty of Social Sciences, School of Business.
    Dobers, Peter
    Håkansta, Carin
    Göransson, Jenny
    Johanson, Ulf
    Lindell, Eva
    Mårtensson, Maria
    Wennhall, Johan
    Hög tid att ta ansvar för samverkan2011In: En vitbok i färg: tio inlägg om svensk forskningspolitik / [ed] Karin Axelsson och Anna-Maria Jonuks, Västerås: Mälardalens högskola , 2011Chapter in book (Other (popular science, discussion, etc.))
  • 3. Case, Peter
    et al.
    Gaggiotti, Hugo
    Gosling, Jonathan
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Of Tropes, Totems, and Taboos: Reflections on Morgan's Images From a Cross-Cultural Perspective2016In: Exploring Morgan’s Metaphors: Theory, Research, and Practice in Organizational Studies / [ed] Anders Örtenblad, Kiran Trehan, Linda L. Putnam, London: Sage Publications, 2016, p. 226-243Chapter in book (Refereed)
  • 4.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    At the heart of accounting2014In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 27, no 8, p. 1p. 1342-1343Article in journal (Other academic)
  • 5.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Defying interpretation: Dwelling on and delving into metonymy2014In: Culture and Organization, ISSN 1475-9551, E-ISSN 1477-2760, Vol. 20, no 3, p. 232-249Article in journal (Refereed)
    Abstract [en]

    To defy interpretation, delay sense making and accommodate a process view, I propose metonymy as an alternative/complement to metaphor in organization studies. By way of three examples I attempt to show how the unpacking of metonymies, i.e. metonymic reading, can delay metaphorical interpretation to allow for the inclusion of alternative views of concrete experience. Thus, although metonymy ultimately yields to metaphor, it seems worthwhile to dwell on and delve into. 

  • 6.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Extensions and intensions of management control: The inclusion of health2010In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 2010, no 21, p. 655-668, article id 8Article in journal (Refereed)
    Abstract [en]

    Interest in management control of intangibles has grown remarkably during the last decades and now includes managing employee health. Research in this field is so far in the early stages: few empirical studies have been undertaken and fewer studies take into consideration the implications of such systems. In this paper we wish to contribute to the field with a qualitative study of instances of management control of health in ten Swedish organizations.

    Many good intentions lie behind the idea of making health and ill-health a subject for management control and the expected results are very positive—lower sick-leave rates, reduction of costs and human suffering. Such intentions stand for an intension, i.e. the ideas, properties or state of affairs that are connoted by a word or symbol, in this case what can be connoted by the concept of management control of health, its conceptual position. An intension, however, is not given insofar as a word or concept may be associated to more than one. Thus we set out to interpret management control of health in terms of two conceptual positions, modernism and postmodernism, in order to bring forth two very different intensions of management control of health: one where the practice is seen as an investment with a purpose to visualize ill-health and increase efficiency by putting in place measures to increase employee health; the other where the practice is seen as a means to make the individual accountable in order to be able to intensify control and colonize leisure. 

  • 7.
    Holmgren Caicedo, Mikael
    Växjö universitet.
    Retorik2009Book (Other academic)
    Abstract [sv]

    Retorik är betydligt mer än vältalighet och språkutsmyckning. Den återfinns ständigt i allas vår vardag genom ord, handlingar, texter och bilder. i den här boken skildras retoriken och dess förhållande till samhälle och samhällsvetenskap.

  • 8.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    The story of us: on the nexus between metaphor and story in writing scientific articles2011In: Culture and Organization, ISSN 1475-9551, E-ISSN 1477-2760, Vol. 17, no 5, p. 403-416Article in journal (Refereed)
    Abstract [en]

    Inquiring along the lines of reflexivity into the style of scientific articles as portrayed in the Publication Manual of the American Psychological Association (APA), an attempt is made to bring forth the nexus between metaphor and plot in the story of academic writing. The contention is that the APA manual expounds a protoplot (B. Czarniawska. 1999. Writing management - organization theory as a literary genre. Oxford: Oxford University Press) in and through its description/prescription of the form of the scientific article that is held together by a metaphor, the incessant strife for progress, that binds together the elements of the story (plot) of writing scientific articles. Writing is then the creation of organization in an always already organized manner so that we can know a scientific article as a scientific article and ensure ever-forward motion in and through its end.

  • 9.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Transparency III2015In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 31, p. 91-91Article in journal (Refereed)
  • 10.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Transparency redux2014In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 25, no 8, p. 851-851Article in journal (Other academic)
  • 11.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Höglund, Linda
    Mälardalen University.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Spänningar i styrningen: En strategisk angelägenhet2016Report (Refereed)
    Abstract [sv]

    Denna rapport utgör resultatet av delprojekt 2 i ett större treårigt projekt som Akademin för ekonomistyrning i staten (AES) vid Företagsekonomiska institutionen, Stockholms universitet, driver i samarbete med Trafikverket. Finansiering har skett inom ramen för FoI-portfölj nummer sex, Trafikverket – en modern myndighet. Målet med delprojekt 2 är att utveckla kunskap om Trafikverkets verksamhetsstyrning genom att identifiera och förstå de utmaningar som uppstår vid översättningen av strategier från övergripande strategisk ledningsnivå till operativ nivå. Detta har skett genom att fördjupa kunskapen om både det strategiska arbetet och verksamhetsstyrningen in Trafikverket.

    Tidigare delrapporter inom projektet har visat att det i praktiken uppstår svårigheter när Trafikverkets övergripande strategier förverkligas i verksamhetsstyrningen. Det återfinns bland annat en utmaning i att kunna hantera både vertikala och horisontella krav inom ramen för den strategiska styrningen eftersom spänningar mellan Trafikverkets strategier och andra styrformer och –verktyg uppstår. Följande fråga har således väglett arbetet med rapporten: vilka spänningar uppstår i styrning i relation till strategin? Rapportens syfte är att bidra till förståelsen för relationen mellan verksamhetsstyrning och strategiskt arbete inom statliga myndigheter.

    Strategiforskning betonar hur viktigt det är att en organisation i sitt strategiska arbete är långsiktig, proaktiv och helhetsorienterad. Dock visar resultaten av denna studie att långsiktighet, proaktivitet och helhetsorientering är betydligt svårare att föreverkliga i offentlig sektor. Detta beror på att de kontextuella förutsättningarna i offentlig sektor skiljer sig från de i privat sektor. Bland annat ”äger” inte en offentlig organisation möjligheterna att påverka alla aspekter i den strategiska styrningen. Resultaten visar också att det inte bara är de kontextuella förutsättningarna som en offentlig organisation måste ta hänsyn till för att förstå sitt strategiska arbete, utan även den styrningspraktik och de specifika styrningsverktyg som används i verksamheten. Dessa olika styrningspraktiker och specifika styrningsverktyg bidrar till att rikta verksamheten åt olika håll, ibland i enlighet med den formulerade strategin och ibland i andra riktningar.

    En slutsats är att det i en verksamhets styrning finns ett behov av ytterligare en dimension av styrning, nämligen styrning av styrning. På basis av de spänningar som genom denna studie identifierats, nämligen 1) del/helhetssyn i styrningen, 2) kortsiktighet/långsiktighet i styrningen, 3) reaktivitet/proaktivitet i styrningen och 4) komplexitet/enkelhet i styrningen, föreslås sålunda en konceptuell modell för att karaktärisera verksamhetsstyrningen i förhållande till strategin. 

  • 12.
    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)
  • 13.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Jonsson, Leif
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Förutsättningar för styrning av samverkan: En studie om etableringen av ett samverkansinitiativ mellan kommuner och högskola2013Report (Refereed)
  • 14.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Mårtensson Hansson, Maria
    Stockholm University, Faculty of Social Sciences, School of Business.
    Tamm Hallström, Kristina
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE). Handelshögskolan i Stockholm.
    Management accounting and control practices within a public organization: reinforcing NPM or starting anew2013In: 22nd Nordic Academy of management conference held at University of Iceland Reykjavík, 21-23 August, 2013: Final Program and Abstracts : NFF 2013 On Practice and Knowledge Eruptions, 2013, p. 131-131Conference paper (Other academic)
  • 15.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Harnessing plurality: On the managing accounting and control of a collaborative practice2012Conference paper (Refereed)
    Abstract [en]

    The purpose of this paper is to contribute to the field of management accounting and control of inter-organizational collaboration by researching how they are managed and accounted for. We turn thus to the management accounting and control practices in an inter-organizational collaboration called “Robotdalen”, a Swedish robotics initiative that aims at “enabling commercial success of new ideas and research within robotics and automation” (Robotdalen 2012) and ask: how is Robotdalen managed and accounted for? The results of the study show how Robotdalen turns aspects of the inter-organizational relation into intra-organizational ones by among others things, developing its own identity.

  • 16.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Styrning av samverkan: Exempel från två pågående samverkansinitiativ2011Conference paper (Other academic)
  • 17.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Styrning av samverkan: Exempel från två pågående samverkansinitiativ2011Conference paper (Refereed)
  • 18.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    The makings of a statement: Accounting for employee health2010In: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, E-ISSN 1758-745X, Vol. 14, no 4, p. 286-306Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to explore how the idea of health statements is constructed and on what assumptions it rests.

    Design/methodology/approach – Published health statements from the Swedish municipality of Umea ̊ are analysed in terms of the rhetoric of the arguments that are presented. This is done in order to identify the assumptions the arguments rest on.

    Findings – Although no empirical proof is provided, the arguments presented in the health statements of Umea ̊ municipality follow a logic that goes from success factors to good results via employee health and satisfaction as a proxy of internal quality of work that in turn is assumed to create good quality of service. The construction of that logic is concomitantly the production and reproduction of a moral system of values that rest on the ambiguousness and implicitness.

    Originality/value – A discussion about the assumptions expressed in Umea ̊ municipality’s health statements, how they are constructed to make the management accounting of employee health work and the construction of morals that is implicit in that system. 

  • 19.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Roslender, Robin
    School of Management and Languages, Heriot-Watt University, Edinburgh, UK.
    Managing and measuring employee health and wellbeing: a review and critique2010In: Journal of Accounting & Organizational Change, ISSN 1832-5912, Vol. 6, no 4, p. 436-459Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to identify the case for taking employee health and wellbeing into account in some way and to consider a range of objections that might be raised against such exercises.

    Design/methodology/approach – The paper identifies the existence of a persistent sickness absence as a cause for concern for a range of stakeholders and how it might be accounted for in the light of recent developments within the intellectual capital field. Attention then turns to some of the difficulties such well meaning interventions might encounter, and briefly considers how a self-accounting approach might in some part overcome these.

    Findings – The paper finds that a programme of empirical research within the field of employee health and wellbeing is now required to ensure that employee health and wellbeing into account.

    Practical implications – While predominantly a discursive contribution to the literature, the paper incorporates some discussion of innovative accounting interventions.

    Originality/value – In contrast to viewing sickness absence from a cost perspective, the paper encourages stakeholders to embrace a wider spectrum of ways of seeing to better understand employee health and wellbeing issues in the work place.

  • 20.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Tamm Hallström, Kristina
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Coaching on demand: The role of the management accountant at the Swedish Social Insurance Agency2015Conference paper (Refereed)
  • 21.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Tamm Hallström, Kristina
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Controllerrollen i Försäkringskassans nya styrning2015Report (Other academic)
    Abstract [sv]

    Ett kännetecken för Försäkringskassan har varit att myndigheten varit starkt influerad av New Public Management och controllers har spelat en central roll i arbetet med att förverkliga myndighetens styrning. Sedan 2012 pågår ett förändringsarbete där styrningen omarbetas för att Försäkringskassan ska komma tillrätta med negativa och oförut- sedda konsekvenser av den tidigare styrningen.

    Studien utgår från detta förändringsarbete och rapporten inleds med en beskrivning av förändringsarbetets centrala drag. Därefter följer en presentation av den intervjustudie som har inriktats på gruppen controllers, framför allt på operativ nivå, samt på några andra med- arbetargrupper vilkas arbete och betydelse har påverkats som en följd av det pågående förändringsarbetet. Valet att undersöka controller- rollen grundas i resultat från tidigare studier i Försäkringskassan som visat att den genomgår genomgripande förändringar. Rapporten syftar till att besvara frågan: På vilket sätt har arbetet och rollen för controllers i Försäkringskassan påverkats under förändringsarbetets första två år?

    En central ambition i förändringen är och har varit att minska såväl detaljstyrningen som den långtgående sifferstyrningen. Många har uppfattat det som att det innebär mindre fokus på mätningar och sifferuppföljning. Det kan dock också observeras en omvänd utveck- ling, där den samlade bilden blir att mätningarna snarare ökar.

    Analysen visar bland annat att controllers genom omorganiseringar, direktiv om minskad sifferstyrning och ökad kundorientering tappar den självklara och auktoritativa roll de tidigare har haft över styr- ningen och får en mer konsultativ och coachande roll. Analysen visar mer specifikt att kvantitativa mätningar och analyser som tidigare i stor utsträckning har varit en central arbetsuppgift för controllers delvis har ökat genom förändringsarbetet och flyttats till andra aktörs- grupper inom myndigheten.

    Ytterligare ett resultat från studien är att den analytiska, stödjande funktion som controllers tidigare har haft genom att vara det som i tidigare forskning brukar benämnas affärspartner1 till lokala led- ningsgrupper, verkar ha försvagats och delvis ha övertagits av andra aktörsgrupper. En slutsats är därmed att controllers dels förefaller att ha förlorat sin auktoritet, dels att den stödjande funktionen till lokala ledningsgrupper sprids i organisationen så att även andra grupper, såsom specialister, får auktoritet i denna roll. En annan grupp som diskuteras specifikt är de självstyrande teamen som har blivit ”kunder” till controllers i deras nya coachande roll.

    Rapporten diskuterar avslutningsvis både möjligheter och risker som är förknippade med den nya, mer distribuerade styrningen. Bland de positiva sidorna finns en ökad inkludering i styrningsarbetet, vilket gör det till allas ansvar. Detta kan i sin tur skapa engagemang, moti- vation och förutsättningar för ökad kreativitet, samt en anpassning till situationen och de försäkrade, inte minst på handläggarnivå där mötet mellan myndigheten och de försäkrade faktiskt äger rum. Å andra sidan identifieras också vissa risker med den nya styrningen. Även om det finns en tydlig ambition att demokratisera och inkludera alla grupper i styrningen, verkar det samtidigt som att denna ambition upplevs som svår att utföra och ta ansvar för. Det finns en risk att styrningen därmed blir fragmenterad och att vissa delar av den i värsta fall inte uppmärksammas systematiskt. Den nya inriktningen på styrningen, där kvantitativa mål och mått i traditionell mening inte längre ska känneteckna styrningen och där controllers tillskrivs en mer stödjande roll, verkar ibland ha resulterat i ett limboliknande tillstånd där varken controllers, chefer eller medarbetare vet vad som är styrande. Det beskrivs som att det är upp till alla, på olika operativa nivåer, att sätta riktlinjer för vad som är styrande.

    Vidare finns det tänkbara risker för en suboptimering genom att själv- styrande team med liknande problem löser dessa var för sig och på olika sätt. Detta kan också i förlängningen äventyra likabehandlings- principen. Andra tänkbara problem rör bristande metod- och mät- kunskaper när det gäller den ökade mätningen av de försäkrades (kundernas) uppfattningar, liksom att beslut riskerar att fattas utifrån otillräckliga och icke-generaliserbara underlag. 

  • 22.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Tamm Hallström, Kristina
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE). Handelshögskolan i Stockholm, Sverige.
    Identifiering av parallella styrmodeller och deras olikheter: En studie av styrningens komplexitet2014Report (Refereed)
    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.

  • 23.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Tamm Hallström, Kristina
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE). Handelshögskolan i Stockholm.
    Management accounting and control practices within a public organization: Reinforcing NPM or starting anew2014Conference paper (Refereed)
    Abstract [en]

    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.

  • 24.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mårtensson, Maria
    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).
    Managing street-level bureaucrats in the aftermath of NPM: The every day life and work of case workers at the Swedish Social Insurance Agency2015Conference paper (Refereed)
    Abstract [en]

    The paper aims to contribute to the understanding of NPM's aftermath. During the last decades, NPM has been highly influential of management accounting and control practices in the public sector around the world. As an unintended consequence, management accounting and control has become a command and control driven practice where attempts to decentralize and to empower have paradoxically lead to increased centralized control and disempowerment because the focus on efficiency and results has resulted in detailed performance measurement.

    In this paper we account for a case study of the Swedish Social Insurance Agency (SIA) that has been undertaking a major management accounting and control reform since 2012 in order to curb the unexpected consequences of previous NPM reforms. The study focuses on street-level bureaucrats and is based on 30 semi-structured interviews, of mainly case-workers, that were conducted in 2014. The interest in the work conducted by street-level bureaucrats dates back to the 1980s with Lipsky's seminal work based on studies undertaken at the very birth of NPM. Now, 30 years later, a new crossroad can be identified, where the ideals of NPM are challenged, which makes it relevant to return to this practice. The paper discusses how the everyday life and work of the case-workers has changed in response to the management accounting and control changes that have taken place at the agency.

  • 25.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mårtensson, Maria
    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).
    New Public Management: På jakt efter den perfekta styrningen2013In: Företagsekonomin och samhället / [ed] Hans Hasselbladh, Mikael Holmqvist, Lund: Studentlitteratur AB, 2013, p. 107-140Chapter in book (Refereed)
    Abstract [sv]

    Kapitlet baseras huvudsakligen på en kvalitativ intervjustudie som inkluderar representanter från den högsta ledningen i Försäkringskassan och deras perspektiv på hur myndigheten organiserar och implementerar sin verksamhetsstyrning. Den frågeställning som kapitlet utgår ifrån är: hur är styrningen i Försäkringskassan organiserad och vilka oavsedda konsekvenser kan identifieras av pågående verksamhetsstyrningsförsök? I analysen identifieras oavsedda konsekvenser som uppstår till följd av hur verksamhetsstyrningen organiseras i en komplex organisatorisk kontext som karaktäriseras av två parallella och delvis motstridiga styrlogiker. Dessa styrlogiker diskuteras sedan utifrån New Public Management. 

  • 26.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mårtensson, Maria
    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).
    När handläggaren blev teammedlem: Om autonomi, lärande och styrning i Försäkringskassan2015Report (Other academic)
    Abstract [en]

    Turning the case worker into a team member –autonomy, learning and management control in the Swedish Social Insurance Agency

    The Swedish Social Insurance Inspectorate (Inspektionen för social- försäkringen, ISF) is an independent supervisory agency for the Swedish social insurance system. The objectives of the agencyare to strengthen compliance with legislation and other statutes, and to improve the efficiency of the social insurance system through system supervision and efficiency analysis and evaluation.

    The ISF’s work is mainly conducted on a project basis and is commissioned by the Government or initiated autonomously by the agency. This report has been initiated by the agency.

    This report discusses the management control of the Social Insurance Agency and more specifically how case-workers in the agency perceive and are affected by a new way of organizing the management and control of case-work. As part of a larger lean reform initiative, which started in 2012, case-workers were re-organized into teams. The idea behind this management control reform was to reduce formal control, which previously was based on extensive hierarchical, rule-based and result-based management characterized by detailed quantitative targets and measures. The core idea and objective behind this management control reform was to increasethe Social Insurance Agency’s customer trust base. The introductionof a team-based approach can thus be seen as an attempt by the Social Insurance Agency to control by creating a new organizational category for employees – the team. Teams were, moreover, introduced in order to allow for more flexibility to adjust to customer needs by providing employees with a higher degree of freedom to plan and manage their own work.

    Based on a qualitative study that includes more than twenty interviews with case-workers and employees from the HR department and the analysis of a number of internal documents, the aim of this report is to discuss the characteristics of the team reform and how case-workers interpret and are affected by it in their everyday work. Specifically, the report focuses on the degree of autonomy and learning of the teams, two aspects of teamwork that emerged as particularly crucial during the interviews and which are also central analytical concepts in the literature on teamwork. The framework used to analyse the character of management control consists of three control mechanisms: results- and rule-based control as examples of formal management control and social control as an example of a more indirect form of management control.

    The analysis confirms that the level of detailed control of case- workers has decreased to some extent inasmuch as some rules have become more flexible. The teams have also been given greater responsibility for their results and their production as well as for the planning and distribution of their work. Staff-related issues such as vacation planning are also an example of increased responsibilities that have resulted from the reform. In addition to the greater responsibility for the performance of the team, a responsibility that in practice is largely taken by the team coordinator, teams have also been given the responsibility to work on continuous improvements. A preliminary conclusion is therefore that autonomy has increased.

    There are, however, other aspects which do not unequivocally point to greater autonomy for teams. For example, a growing number of rules, tools, procedures and working methods have been developed since the reform first started – rules and tools that are expected to be used for the work on continuous improvements, i.e. centrally given detailed rules for improvement work that fall within the responsibility of teams. This is experienced as frustrating by case-workers because it is a time consuming activity that steals valuable time from case- work. Moreover, frustration is expressed as many of the improvement ideas produced by the teams need to be assessed centrally and cannot simply be implemented at the team level.

    To deal with the additional administrative work that the implementation of the lean reform entails, new roles such as thelean coach have been introduced to contribute to the progress ofthe reform. Despite the ambitions of the Social Insurance Agency, this makes improvement work rather rule-based and result-drivenin terms of the focus on continuous improvements within the teams. Even though some appreciate the idea that teams should have increased freedom to be able to contribute to the improvement of working procedures, it is perceived as cumbersome and limited to very small details. In effect, more substantial changes cannot be decided at the level of the team due to the fact that case-work is rule-based to a great extent. On a more general level the interviewees felt that the organization does not have the capacity to handle the improvement suggestions that case-workers are encouraged to formulate. As a consequence, the requirements of the rule-based case-work, including the work on continuous improvements, in combination with high production targets appear to reduce the room for teams to manoeuvre and discuss substantive aspects of actual case-work. The increased focus on procedures and how they can be improved appears thus to counteract the desire for increased focus on discussions about specific cases and their quality, that is, learning among case-workers.

    Reward issues in relation to teamwork are also challenging. Indeed, the interviewees perceive a lack of clarity and sometimes even frustration regarding what is actually rewarded. On the one hand,it is argued that case-workers should consider themselves as team members and hence rewarded based on the performance of the team and the goals decided by the team. On the other hand, the individual character of case-work functions as a potential hindrance for case- workers to work as a team. This is reinforced by the Social Insurance Agency's reward structure, which used to be biased towards rewarding quantity in the form of produced cases per individual case- worker, rather than other factors that are of a more qualitative and collective kind. The study shows that case-workers do not believe that the reward system will change, mainly due to continued difficulties in operationalizing appropriate reward criteria.

    An imbalance within the teams has also been observed regarding the new responsibilities they have been assigned. Several interviewees testify that it is often the team coordinator who effectively takes on

    the extra responsibility for the team's results, although this was never a purpose articulated by management. Moreover, in cases where the team also has a lean coach it is this person who actually takes on the additional responsibility for the team to produce continuous improvements in accordance with the centrally developed lean toolkit. This is perceived to be a heavy and an unwanted responsibility that according to employees playing both roles also includes a responsibility for HR and safety in the workplace, that is, managerial responsibilities that are sometimes transferred to the teams. There seems thus to be confusion about where the limitsbetween the teams’ and managers' responsibilities lie. Moreover, the autonomy within the teams does not seem to be divided equally among team members.

    Finally, the study shows that a team’s autonomy and learning cansometimes be disregarded during work-intensive periods, holidays for example, or when there is a lack of capacity in other parts of the agency and a team may be required to help out. These situationsreduce the possibilities for the teams’ autonomy and are perceived bythe case-workers as frustrating, not because they do not feel solidarity but because it negates the team's own planning and work.

    The report concludes that the studied reform both enables and hinders the articulated goals of increased autonomy and learning. The introduction of a team-based organization within the Social Insurance Agency requires that management, at least to some extent, sacrifices rule-based and result-based control to create space for social control. It is, however, not a simple task to change an existing culture, especially when the change involves a hierarchically decided control reform where employees with management and support functions who previously had clear control roles must change the way they work and can perceive reduced formal influence. Since the purpose of the reform is to increase case-worker autonomy, and hence their opportunities for learning and increased flexibility for the benefit of the customers, another challenge for the management of the agency is to refrain from controlling improvement work excessively and thereby reduce autonomy.

    Although social control implies that employees to some extent should be able to control themselves and the teams, it is assumed in this type of control that support is received from management, both the closest managers and managers at higher hierarchical levels. The support isneeded not only to introduce the control reform but also to create and prepare the possibilities and pre-conditions for social control by regulating the degree of rule-based control and result-based control.

    The study shows the complexity of this control practice. On the one hand, there are indications that the space for autonomy and learning opportunities has increased. On the other hand, the results also show that many of the attempts to increase case-workers’ autonomy andlearning were hindered. This problematization is in itself an important contribution to the discussion of a team-based approach in general and specifically for the Social Insurance Agency. Finally it is shown that the individual and complex character of case-work could limit the opportunities to achieve the desired benefits of team-based work. These results thus contribute more specifically with in-depth knowledge of the context for opportunities to control through a team-based approach.

  • 27.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mårtensson, Maria
    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).
    Teamed up, not teaming up: Downsourcing responsibility through lean teams2015Conference paper (Refereed)
  • 28.
    Holmgren Caicedo, Mikael
    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).
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    När handläggaren blev teammedlem: om autonomi, lärande och styrning i Försäkringskassan2015Report (Other academic)
  • 29.
    Holmgren Caicedo, Mikael
    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).
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    The development of the management accountant’s role revisited: an example from the Swedish Social Insurance Agency.2018In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408Article in journal (Refereed)
    Abstract [en]

    This study traces the development of the management accountant (MA) role at the Swedish Social Insurance Agency (SIA). In 2012, the agency began a reformation by implementing the Lean management system in hopes of increasing customer trust. The results of this study show that the authority of the MA rests on decentralisation and the proximity of MAs to managers, as previous research has shown, and more specifically on a definitional and a moral prerogative that may or may not be awarded to MAs enabling them to act as de facto managers. The study shows how the role of the SIA’s operative level MAs changed into a helpdesk function with the role of assisting other groups to help themselves, in this case operative-level teams that had begun performing management accounting tasks. Thus, this study bears witness not to the expansion and hybridisation of existing MA roles, but to the reduction in authority and de-hybridisation of the MA role, from business partner to a pedagogical role on a consultative basis.

  • 30.
    Holmgren, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson Hansson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Tamm Hallström, Kristina
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Controllerrolen i Försäkringskassans nya styrning.2015Report (Other academic)
  • 31.
    Höglund, Linda
    et al.
    Mälardalens högskola.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    A balance of strategic management and entrepreneurship practices: the renewal journey of the Swedish Public Employment Service2018In: Article in journal (Refereed)
  • 32. Höglund, Linda
    et al.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Managing paradoxes in governance: tensions in the emergence of a new board2015In: Contingency, behavioural and evolutionary perspectives on public and nonprofit governance / [ed] Luca Gnan, Alessandro Hinna, Fabio Monteduro, Bingley: Emerald Group Publishing Limited, 2015, p. 1-30Chapter in book (Refereed)
    Abstract [en]

    Purpose: Taking a micro-perspective of governance that includes pro- blem-solving and stakeholder involvement capabilities as part of the stra- tegic steering role, we wish to contribute to the understanding of the human side of governance. Thus we have studied the relationships between the board and its management and stakeholders, and in so doing we recognize internal and external actors as well as the board itself, and how they all contribute to the implementation of the governance function.

    Methodology/approach: Based on an interpretative approach that focuses on change over time, we performed a qualitative empirical study of the governance of Robotdalen, a small non-profit public organization in Sweden that is a joint public and private collaboration. This chapter forms part of a longitudinal study that has been carried out since 2009. It is based primarily on interviews with board members, management and other stakeholders, and complemented by document studies and observations.

    Findings: Governance practice entails multiple and multilevel tasks, and the tensions between representativeness/professional boards, confor- mance/performance, and controlling/partnering up with management, are prevalent in both small non-profit and public organizations. According to our results the apparent choice between the extremes of each tension is, however, not a choice at all but rather a balancing act. In trying to balance tensions through collaboration between managers, board, financiers, and the hosting university, new governance structures and practices emerge at the organizational level.

    Originality/value: By following the process of the emergence of a new board, we illustrate how various actors work together to co-produce gov- ernance functions in practice. In the past little or no effort has been made to take into account contextual factors such as organizational size an aspect that may influence or shape board characteristics and work methodology. We therefore attempt to do so in our chapter, by studying the emergence of a new board in a small public organization, what possible paradoxes and tensions are involved in such work, and how such tensions are managed. 

  • 33.
    Höglund, Linda
    et al.
    Mälardalen University.
    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 1559-3169Article 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.

  • 34. Höglund, Linda
    et al.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Svärdsten, Fredrik
    Strategic Management in the Public Sector: How Tools Enable and Constrain Strategy-making.2018In: International Public Management Journal, ISSN 1096-7494, E-ISSN 1559-3169, ISSN 1096-7494 print/1559-3169Article 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. Neverthe- less, 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 govern- ment 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. 

  • 35.
    Thomson, Kerstin
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    The Quest for Public Value beyond New Public Management: On creating and sustaining value in the museum transition2014In: Public value management, measurement and reporting / [ed] James Guthrie, Giuseppe Marcon, Salvatore Russo, Sampson Lee Blair, Jennifer Higgins, Emerald Group Publishing Limited, 2014, p. 105-128Chapter in book (Refereed)
    Abstract [en]

    Purpose — The aim of this paper is to investigate the nature of public value in the context of Swedish public museum management and how it is created.

    Methodology/approach —The museum context is introduced, and assumptions and principles underpinning new public management (NPM) and public value management, along with examples of applicability and implementation in museums, are presented. Three key issues of convergence and divergence within the theoretical framework — strategic orientation, accountability and performance — are identified and introduced as a gateway to the empirical findings and the ensuing discussion.

    Findings —NPM-oriented values have become part of the strategic orientation of the museum sector. The results of this study show that there exist at least three conceptions of museum management that are based on two different strategic orientations, that is, accessibility and conservation, which also point to different conceptions of value.

    Social implications — Museum management can be seen as the management of tensions between conservation and accessibility and between customer orientation and stakeholder orientation towards the creation of museum value.

    Originality/value of paper — The findings will assist museum management determine not only what value is but also for whom it is valuable, taking into account both present and future generations. 

  • 36.
    Åkerstedt, Torbjörn
    et al.
    National institute for psychosocial factors and health and Department of Public Health Sciences, Karolinska Institutet.
    Olsson, Birgitta
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. Lund Universitet.
    Ingre, Michael
    National institute for psychosocial factors and health and Department of Public Health Sciences, Karolinska Institutet.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Kecklund, Göran
    National institute for psychosocial factors and health and Department of Public Health Sciences, Karolinska Institutet.
    A 6-hour working day: effects on well-being2001In: Journal of Human Ergology, ISSN 0300-8134, Vol. 30, no 1/2, p. 197-202Article in journal (Refereed)
    Abstract [en]

    The effect of the total amount of work hours and the benefits of a shortening is frequently debated, but very little data is available. The present study compared a group (N=41) that obtained a 9h reduction of the working week (to a 6h day) with a comparison group (N=22) that retained normal work hours. Both groups were constituted of mainly female health care and day care nursery personnel. The experimental group retained full pay and extra personnel were employed to compensate for loss of hours. Questionnaire data were obtained before and 1 year after the change. The data were analyzed using two-factor ANOVA with the interaction of year*group for social factors, sleep quality, mental fatigue, and heart/respiratory complaints, and attitude to work hours. In all cases the experimental group improved whereas the control group did not change. It was concluded that shortened work hours have clear social effects and moderate effects on well-being.

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