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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. Axelsson, Karin
    et al.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School. Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Entrepreneurial Learning (EL): Putting a theoretical concept to practice. An example from the school setting2014Conference paper (Other academic)
  • 7. Axelsson, Karin
    et al.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Introducing entrepreneurship in a school setting: Entrepreneurial learning as the entrance ticket2015In: The 8th International Conference for Entrepreneurship, Innovation and  Regional Development, University of Sheffield, 18th and 19th June 2015: Conference proceedings, 2015, p. 756-772Conference paper (Refereed)
    Abstract [en]

    The prevailing economic world order relies on financial progress and business development, and entrepreneurship is seen as an important means to achieve this. To inspire the development of an entrepreneurial mind-set among citizens, public initiatives through education has improved and consequently entrepreneurship education is booming. Positioning our research within the discussion regarding entrepreneurship as a broader societal phenomenon, our contribution lies within a much less researched context – entrepreneurship in the lower secondary school. In this context we focus on the teachers’ perspective to investigate how they approach entrepreneurship and what they actually do when teaching it. Our results indicate that there has been a change in terminology from entrepreneurship to entrepreneurial learning. Furthermore, there has been a change in practice. The empirics show that an entrepreneurial learning approach includes real-life connected projects, collaboration with the surrounding community and practising entrepreneurial skills. Adding to this, working with entrepreneurial learning has in this context resulted in enhancing the motivation of pupils as well as a changed perspective on teaching and learning. Our theoretical contribution lies within the literature on societal entrepreneurship, providing a conceptual model of entrepreneurship education in lower secondary education which is an attempt to clarify and enrich the discussion the discussion on a definition of entrepreneurship in a school setting.

  • 8. Hasche, Nina
    et al.
    Höglund, Linda
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. Linnaeus University, Sweden.
    Reconstructing trust through a transformation process: The case of the Swedish Public Employment Service2018Conference paper (Other academic)
    Abstract [en]

    A strategic transformation process of a Swedish agency, i.e. the Swedish Public Employment Service, is discussed from a trust framework. Lately, the agency has been heavily criticized internally (by managers and employees) and externally (by different stakeholders) for failing in fulfilling its goals and deliver inadequate services. In 2014, the agency launched a new strategy – to become trustworthy and to deliver better services to its customers. It was the agency’s attempt to move away from the old authoritarian bureaucratic management style towards introducing trust-based management control. The old and the new way of managing the agency creates tensions that are difficult to overcome and where mistrust at different levels within the organization is a major obstacle affecting the ongoing transformation process. The aim of this paper is to shed light on how trust is reconstructed in vertical and horizontal relationships within a public service delivery agency that experiences an extensive transformation process. Drawing upon a processual case study approach, we have conducted 65 interviews, observations and document studies. The results show how the agency have suffered from low levels of trust in both vertical and horizontal relationships and that low levels of trust in vertical relationships seem to have negative impact on horizontal collaborations within the agency. The paper contributes to previous research in the following ways. First, the reconstruction of trust is discussed from a time perspective, pointing at the importance of discussing the development of trust in terms of a past, a present and a future. Second, within the paper, trust is discussed in both vertical relationships (i.e. relationships between employees/managers) as well as horizontal relationships (i.e. relationships between co-workers) within the same analytical framework, which enables a discussion about the impact of trust development in vertical relationships on the development of trust in horizontal relationships and vice versa.

  • 9. Hasche, Nina
    et al.
    Höglund, Linda
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Transforming towards a value co-creation orientation: Developing and realizing value propositions2020Conference paper (Refereed)
  • 10.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Höglund, Linda
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE). Linnaeus University, Sweden.
    When calculative practices are no more: On the de-accountingization of the operational level of a public sector agency2019In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 35, no 4, p. 373-389Article in journal (Refereed)
    Abstract [en]

    This study reports on an attempt to remove management accounting’s calculative practices at the operational level of a Swedish Public Agency. Using a Habermasian perspective, the study shows how the agency has attempted to replace the previous accounting practice, which involved target setting, performance management and measurement with a new leadership philosophy, and accounting practices that aim at generalizing the individual’s private interest toward organizational interests. The result is interpreted as an attempt to make the individual responsible for the welfare of the collective in which, in its absence, the kind of validity that accounting’s calculative practices enable is very much present as a longing to soothe the anxiety and uncertainty brought about by the responsibility to lead oneself.

  • 11.
    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, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. 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.

  • 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, Stockholm Business School.
    Mårtensson Hansson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Siegert, Steffi
    Give it all – Boundary blurring on Twitter and running marathons -  Boundariless Twitter use in the context of a Swedish governmental agency2017In: Work 2017- Work and Labour in the Digital Future: 16-18 August 2017 Turku, Finland, 2017, p. 200-202Conference paper (Refereed)
    Abstract [en]

    All kinds of new technologies have challenged people’s boundaries between work and private life throughout the last 35 years. Social media is no exception. Its ubiquitous nature is ratherexacerbating the struggle. Two factors contribute to a renegotiation of people’s boundaries in particular. Firstly, the boundaries between the organisation and the outside become increasingly more permeable. Changing economic circumstances have fundamentally altered how people are supposed to feel about their paid employment. Increasing economic pressure and the not so subtle expectations that one should be committed to and even love one’s work, encourages people to give more of themselves to their employer. The expectations placed on the individual are increasing which is partly expressed in demands for greater availability and more commitment. This includes and is partly expressed in bringing more of one’s identity to work, which helps to transcend the boundaries between the individual and the organisation. Secondly, social media is particularly conducive to renegotiation of boundaries because they are by nature a tool to create, shape, maintain and express one or multiple identities. With their specific affordances of visibility, persistence, association and editability, they do not just give room for a sophisticated expression of an individual’s identity(ies) but they also allow organisations to profit from that expression through association. This potential tight coupling between the individual and the organisation can of course backfire as the case of Justine Sacco’s Tweet gone wrong illustrates. In this particular example, Justine Sacco, former PR consultant, tweeted a racist Tweet (even though inadvertently) before getting on a plane to Africa and by the time she landed, she had lost her job over the Tweet. Overall though, organisations could gain significantly by encouraging/ letting their employees use their personal channels for different aspects of work. As with leaders that try to influence their employees in terms of healthy eating and exercise, a leader’s influence goes beyond the occasional pep talk and employee of the month medal. The practices of leaders can influence their followers’ behaviour and social media might just be another outlet for this influence. For the present study we followed the Twitter behaviour of a director general of a Swedish governmental agency for a period of 10 months (March 2016 to January 2017) and complemented our observation with multiple interviews as well as documents and guiding principles on social media presence for public sector employees. Studying a governmental agency is particularly interesting because the public sector is supposed to exhibit a certain set of values. Secondly, the public sector is guided in all matters pertaining to the digitalisation of services by the work of a state commission. In this work it is clearly outlined that public organisations have to be very careful in showing who is communicating – the organisation or the private person. In the present study, particular interest is paid to how a director general uses different identity facets to foster the agenda of the organisation and how far the affordances of social media enable or constrain such pursuits. The results show that the association between the director general’s tweets and the agency has multiple consequences. Firstly, the organisation gains a “personal side” through the director general’s sharing of personal aspects of life alongside promoting the organisation’s activities. Especially for organisations with image problems, a potential increase in trust and likability may be a beneficial side effect of the close association with their employees on social media. The organisation is no longer just associated with rules regarding its public function but also with a leader who e.g. watches popular programs on television. Watching and commenting on popular matters humanizes the organisation and thus enriches the public image of a bureaucratic institution with rules and regulations by associating humour, weaknesses and opinions about trivial interests among other things. Secondly, the general director sets a standard of what might be expected from other employees or other leaders. This moves us away from the idea of a good leader being someone who is good at their job to someone who gives everything for their job and their organisation. We can see parallels to passionate, healthy leaders trying to influence their employees in terms of eating and exercise. Finally, leaders as role models are not restricted to eating, exercising and exhibiting (im)moral behaviour anymore but also to people’s practices on social media. Social media has moreover the potential to increase the reach of the neo-liberal panopticon beyond the local to the global, insofar as it affords visibility, and in extension intensifies of control and scrutiny. It is not anymore executed just by one’s employer but now the whole world can judge and criticise. Through social media, the public eye becomes thus simultaneously a wider marketing target but also an intensified and controlling panopticon. In the case of governmental agencies this involves not only employees but also the media, citizens and corporations.

  • 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. Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Siegert, Steffi
    Boundaryless Twitter use: On the affordances of social media2018Conference paper (Refereed)
  • 19.
    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)
  • 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.
    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.

  • 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, Accounting. Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    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 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)
  • 22.
    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.

  • 23.
    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. 

  • 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).
    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.

  • 25.
    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. Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Tamm Hallström, Kristina
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Styrningens långtgående konsekvenser2013Conference paper (Refereed)
  • 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).
    Teamed up, not teaming up: Downsourcing responsibility through lean teams2015Conference paper (Other academic)
  • 27. 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. Linnaeus University, Sweden.
    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 1468-0408, Vol. 34, no 4, p. 354-366Article 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.

  • 28. 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, Accounting. Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    And now LEAN: Discursive practices and their consequences in two organizations.2013Conference paper (Refereed)
  • 29. 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. 

  • 30. 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. Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    ROBOTDALEN VERSION 2.0: Opportunities and challenges from a governance perspective2014Conference paper (Other academic)
  • 31.
    Höglund, Linda
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School. Örebro University, Sweden.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Strategic entrepreneurship practices at Robotdalen – a balancing act or not?2014Conference paper (Refereed)
    Abstract [en]

    In this paper we take an interest in Robotdalen - a Swedish robotics initiative with the goal to enable commercial success of new ideas and research – a small public organization acting in an inter-organizational context of both private and public organizations. By utilizing Robotdalen as a case example we have discussed and analyzed how they during the years have struggled with bureaucratic structures that tend to limit their entrepreneurial work, but also how these structures have been used as an opportunity. The perspective applied to analyze has been a quite new concept of strategic entrepreneurship that takes an interest in both strategy and entrepreneurship as a balancing act in established organizations. The findings suggests that conditions for strategic entrepreneurship practices in inter-organizational contexts is to keep it simple, communicate narratives and being flexible. Moreover, in theory entrepreneurial and strategic processes are considered as dual or the opposite of each other, but our findings rather indicate that they are mutually dependent i.e. they enabling each other’s existence.

  • 32. 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, Accounting. Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    The renewal journey of the Swedish Public Employment Service: A balancing act between management control and entrepreneurship2016Conference paper (Refereed)
  • 33. 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, Accounting. Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    When calculative practices are no more: On de-accountingization at the operative level of a public-sector agency2017Conference paper (Other academic)
  • 34. 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, Accounting. Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Management accounting of control practices: A matter of and for strategy2016Conference paper (Other academic)
  • 35. 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.

  • 36. Höglund, Linda
    et al.
    Mårtensson Hansson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Thomson, Kerstin
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Strategic management, public value creation and the strategic triangle: Strategy work in the Swedish public cultural sector2019Conference paper (Other academic)
  • 37. Höglund, Linda
    et al.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. Stockholm School of Business, Sweden.
    Co-Production of Governance Practices - A collaboration between a board, its management and stakeholders2017Conference paper (Other academic)
    Abstract [en]

    In this paper we take an interest in how a board, its management and stakeholders co-produce different governing practices when strategizing. A research area that has growing, but is not yet that well developed, and where the human side of board work seems to be under privileged. We intend to contribute with a longitudinal case study by investigating how governance practices are co-produced and developed over time. We have studied the work of a management team in a small non-profit organization in Sweden for ten years and its relations to the board and stakeholders. A broad conceptualization of public governance is applied, which opens up for new subjects to be researched, e.g. concerning the relationships between the different parts of the governance system. By doing this we show how funding and financiers' regimes can influence governance practices at the organizational level, and how internal actors such as managers also carry out governance practices. Moreover, our results show that in a context of public organizations it is a paramount to understand stake management and to have the ability to balance different aspects of accountability and performance. This is true especially if the organization is acting in a complex setting including both private and public actors that poses monitoring and control challenges of different stakes and interests.

  • 38. Höglund, Linda
    et al.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. Linnaeus University, Sweden.
    Entrepreneurship a Managerial Tool for Renewal – The Case of the Swedish Public Employment Service2018Conference paper (Refereed)
    Abstract [en]

    The purpose of this paper is to study how strategic and entrepreneurial processes develop in a public-sector organization. We do this through the theoretical lens of Strategic Entrepreneurship (SE). Previous literature on SE practices have identified a number of organizational aspects such as culture, structure, and leadership that are important to manage in order to benefit from new opportunities and strategic actions. So far, there is little knowledge about SE practices in the public sector and its possible consequences. There are also few qualitative studies within SE. When more qualitative features of SE are attained, it can provide a better understanding of the phenomenon of entrepreneurship in established organizations and SE. In line with this, our study is based on a longitudinal and qualitative process approach focusing on the work of the Swedish Public Employment Services (SPES) efforts to realize its new strategy through entrepreneurial processes. The results showed that there are several tensions between previous culture, leadership and structure in relation to entrepreneurial processes. We have contributed to previous literature by focusing on the organizational aspects of these tensions and the SE practices of balancing strategic management and entrepreneurship. Our results also show how entrepreneurial processes become the solution to strategic management problems in the public sector and a managerial tool for renewal.

  • 39. Höglund, Linda
    et al.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Entrepreneurship a Managerial Tool for Renewal: The Case of the Swedish Public Employment Service2018Conference paper (Refereed)
  • 40. Höglund, Linda
    et al.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE). Linnaeus University, Sweden.
    Entrepreneurship as a Strategic Management Tool for Renewal—The Case of the Swedish Public Employment Service2019In: Administrative Sciences, ISSN 2076-3387, E-ISSN 2076-3387, Vol. 9, no 4, article id 76Article in journal (Refereed)
    Abstract [en]

    In this paper, we study how entrepreneurial and strategic processes develop in a public-sector organisation through a theoretical lens of Strategic Entrepreneurship (SE). Previous literature on SE practices identified a number of organisational aspects—such as organisational culture, structure, and entrepreneurial leadership—that are important to manage in order to benefit from new opportunities and strategic actions. So far, there is little knowledge about SE practices in the public sector and their possible consequences. There are also few qualitative studies in the field of SE, though arguments have been made for it. Our study is based on a longitudinal and qualitative process approach focusing on the work of the Swedish Public Employment Service’s (SPES) efforts to realise its new strategy through entrepreneurial and strategic processes. The results showed that there are several organisational tensions in relation to the processes of entrepreneurship. We have empirically contributed to previous literature by studying the SE practices of simultaneously balancing the processes of entrepreneurship and strategy. We have also contributed to a more nuanced discussion of the complexity of implementing SE practices and their relationship to organisational culture, structure and entrepreneurial leadership.

  • 41. Höglund, Linda
    et al.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Managerialism and the Use of Interpretative Repertoires at the Swedish Public Employment Service2019Conference paper (Refereed)
  • 42. Höglund, Linda
    et al.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School. Linnaeus University, Sweden.
    Safari, Aswo
    Expectations and the performance of governance functions between a board, management and other stakeholders: the case of Robotdalen2018In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 22, no 4, p. 805-827Article in journal (Refereed)
    Abstract [en]

    Previous research has called for an enhanced understanding of the dynamic and interactional aspects of board work in public sector governance. Using a longitudinal case study of Robotdalen, this paper attempts to meet this call through a processual and qualitative study of board work in public organisations. The aim of the paper is to enhance our understanding of the human side of governance and the interactions between a board, the management in the governed organisation and other stakeholders. We do this by addressing the theoretical concept of an expectations gap. The results demonstrated how funding regimes influence governance functions, structures and practices at the organisational level, and how internal actors such as managers also carry out governance functions. Moreover, the results show how an expectations gap shifts and changes over time. In this way we have contributed a more nuanced theoretical understanding of how the governance function is co-produced and the importance of understanding the expectations gap to further understand the dynamics of public sector board work.

  • 43. Höglund, Linda
    et al.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Safari, Aswo
    Expectations, trust and performance in a board: The case of Robotdalen2015Conference paper (Refereed)
  • 44. Höglund, Linda
    et al.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School. Linnaeus University .
    Safari, Aswo
    The impact of types of trust in the public sector - a case study approach2019In: International Journal of Public Sector Management, ISSN 0951-3558, E-ISSN 1758-6666, Vol. 32, no 3, p. 247-263Article in journal (Refereed)
    Abstract [en]

    Purpose The purpose of this paper is to study how different types of trust develop and change over time in the collaboration between an organization and its board. Design/methodology/approach This paper is a response to a recent call to apply the concept of trust in understanding the collaboration between a public organization, its board, and other stakeholders. Here, the authors study a single case, and based on a longitudinal in-depth case study method covering the period of 2003-2015, the authors have conducted 27 interviews, including the CEO and all the board members. Findings The authors introduce and advance the concept of trust in the public sector literature on board work. This paper shows that trust is complex and multidimensional at different units of analysis. The types of trust discussed in this paper are cognitive, affective, contractual, competence, and goodwill. Different types of trust are developed to make the collaboration between a governed organization and its board to work. Originality/value The authors conceptualize and adopt trust as a multidimensional, dynamic concept, and with different units of analyses, capture the nature of the collaboration between a public organization and its board, and its complexity.

  • 45. Höglund, Linda
    et al.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Thomson, Kerstin
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Strategic management and public value creation: Strategy-making at Region Stockholm2020Conference paper (Refereed)
  • 46. 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)
  • 47. Johanson, Ulf
    et al.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Personalekonomi2018In: Controllerhandboken / [ed] Fredrik Nilsson, Nils-Göran Olve, Stockholm: Liber, 2018, 11, p. 586-606Chapter in book (Other academic)
  • 48.
    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.

  • 49.
    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.
    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.

  • 50.
    Mårtensson, Maria
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Tamm Hallström, Kristina
    Stockholm University, Faculty of Social Sciences, Stockholm Business School. 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)
    Abstract [en]

    Based on a qualitative interview study we trace the development of the management accountant role at the Swedish Social Insurance Agency (SIA). As of 2012 the SIA has begun to reform itself in order increase customer trust by among other things introducing and implementing Lean as its new operational strategy. The management accountant role at the operative level has followed suit and has now developed into consultative coaching while other groups such as specialists and teams, also at the operative level, have begun to perform management accounting tasks. The present study bears thus witness of the expansion of available roles to the management accountant as well as the hybridization of other groups and professions who now perform the management accounting function along management accountants.

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