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  • 1.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, The Institute for Local Government Economics.
    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.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Ekonomistyrning: från budgetering till mångdimensionell verksamhetsstyrning2011In: Ledning av företag och förvaltningar: former, förutsättningar, förändringar / [ed] Rolf Lind, Anders Ivarsson Westerberg, Stockholm: SNS förlag, 2011, 4, p. 87-115Chapter in book (Other academic)
  • 3. Andersson, Gerry
    et al.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Vestman, Cecilia
    Formaliserad samverkan mellan lärosäten och offentlig sektor2015Conference paper (Other academic)
  • 4. Axelsson, Karin
    et al.
    Höglund, Linda
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Entrepreneurship as a Mean and an End: A Generation of Self-Conducted Managers?2015Conference paper (Other academic)
  • 5. Axelsson, Karin
    et al.
    Höglund, Linda
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Is what's good for business good for society? Entrepreneurship in a school setting2018In: The Dynamics of Entrepreneurial Contexts: Frontiers in European Entrepreneurship Research / [ed] Ulla Hytti, Robert Blackburn, Silke Tegtmeier, Edward Elgar Publishing, 2018, p. 54-75Chapter in book (Refereed)
    Abstract [en]

    The chapter takes a discourse approach drawing upon governmentality and the concepts of programme and technology. It focuses on how a programmatic initiative – a strategy for implementing entrepreneurship in schools – is made operable in practice by means of a technology: a competence development initiative. The results illustrate the process of how entrepreneurship gets translated into a new discourse based on an entrepreneurial approach, which takes on a broader perspective including life-long learning, co-operation with the society and democratic values, thus stretching the programme beyond its initial intentions. Moreover, the entrepreneurial approach could bring unintended consequences, which the discourse so far has tended to marginalize or even exclude. The chapter questios what is often taken for granted when it comes to entrepreneurship in schools, the tenet that wwhat is good for business is good for education and society at large’.

  • 6.
    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)
  • 7.
    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)
  • 8.
    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)
  • 9.
    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.

  • 10.
    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)
  • 11.
    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)
  • 12.
    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. 

  • 13.
    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)
  • 14.
    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)
  • 15.
    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.

  • 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.
    Tamm Hallström, Kristina
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE). Stockholm School of Economics, Sweden.
    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.

  • 17.
    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 (Other academic)
    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.

  • 18.
    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 (Other academic)
    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. 

  • 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.
    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.

  • 20.
    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 (Other academic)
  • 21. 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.
    A balance of strategic management and entrepreneurship practices: the renewal journey of the Swedish Public Employment Service2018In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408Article in journal (Refereed)
    Abstract [en]

    The purpose of this paper is to study the first phase—from 2014 to 2016—of the Swedish Public Employment Service's renewal journey by examining how the agency worked to achieve its new strategy through processes of strategic management and entrepreneurship. We did this through the theoretical lens of strategic entrepreneurship (SE). The results showed that the agency's renewal processes are simultaneously entrepreneurial and strategic. The agency is historically well known for its detailed management and control, which creates several tensions with entrepreneurship. We contributed to previous literature by focusing on the organizational aspects of these tensions and the SE practices of balancing entrepreneurship with strategic management.

  • 22. 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. 

  • 23. 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 1559-3169Article 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.

  • 24. Johanson, Ulf
    et al.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Personalekonomi2013In: Controllerhandboken / [ed] Fredrik Nilsson, Nils-Göran Olve, Stockholm: Liber, 2013, 10, p. 544-565Chapter in book (Other academic)
  • 25.
    Johanson, Ulf
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Measuring to understand intangible performance drivers2001In: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, Vol. 10, no 3, p. 407-437Article in journal (Refereed)
    Abstract [en]

    The present qualitative study explores what eleven Swedish organizations have systematically worked at to increase the understanding of the importance of intangibles as performance drivers. The present analysis is accomplished using a combination of evolutionary theory, knowledge-based theory and organizational learning. The results indicate that assets in an accounting sense seem to be of less interest than perceptions of activities that enable future performance. These “enablers” are often customer and employee perceptions of individual, organizational and relational competence. The way for the firms to ascertain a continuous organizational learning process with respect to the value creation chain is to measure intangibles as well as to maintain organizational routines that ensure the transformation of measurement results into action.

  • 26.
    Johanson, Ulf
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mobilizing change through the management control of intangibles2001In: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, Vol. 26, no 7-8, p. 715-733Article in journal (Refereed)
    Abstract [en]

    This qualitative study explores the management control of intangibles in three Swedish companies. The present analysis is discussed in terms of four theoretical perspectives, namely, evolutionary, action, organizational learning and structuration theory. The results indicate that such enablers of performance as customer and employee perceptions of individuals and organizational and relational competence are the key attributes that firms address. Equally important, however, are different routines that facilitate learning and the transformation of knowledge into action. Routines additional to surveys include statistical analysis, benchmarking, dialogues, salary bonuses, and contracts.

  • 27.
    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 in the Swedish 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. 

  • 28. Vestman, Cecilia
    et al.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Andersson, Gerry
    Med samverkan i fokus: Formaliserad samverkan mellan lärosäten och offentliga organisationer - ett lärprojekt 2014-20152015Report (Other academic)
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