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  • 1.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business.
    A case of Neo-Public Management – a study of the Swedish Armed Forces2007In: 30th annual congress of the European Accounting Association, Lisbon, Portugal 25 – 27 April, 2007Conference paper (Other academic)
  • 2.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Information on working environment and health in organizations: is it relevant to agents on the capital market? 2008In: 31th annual congress of the European Accounting Association, Rotterdam, Netherlands, 23 – 25 April., 2008Conference paper (Refereed)
  • 3.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Management by contract: a study of programmatic and technological aspects2001In: Public Administration - an international quarterly, ISSN 0033-3298, Vol. 79, no 3, p. 689-706Article in journal (Refereed)
  • 4.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business.
    Management Control of Health – the Swedish example2007In: 30th annual congress of the European Accounting Association, Lisbon, Portugal 25 – 27 April, 2007Conference paper (Other academic)
  • 5.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business.
    Management control of health – the Swedish example2007In: Health and Management Control, Thompson , 2007Chapter in book (Refereed)
  • 6.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    New public management: NPM : om konkurrensutsättning, kontrakt och kontroll2006 (ed. 1. uppl.)Book (Other academic)
  • 7.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business, The Institute for Local Government Economics.
    Nya arbetsmetoder i Stockholms stad: Ett delprojekt i utvärderingen av kompetensfonden2007Report (Other academic)
  • 8.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business, The Institute for Local Government Economics.
    SDN-reformen i Stockholms stad - en studie av förskoleverksamheten2001Report (Other academic)
  • 9.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Två decennier med ’New Public Management’ - succé eller fiasko?2004In: Kommunal ekonomi och politik, ISSN 1402-8700, Vol. 8, no 4, p. 7-24Article in journal (Other academic)
  • 10.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Brorström, B
    Jonsson, L
    Montin, S
    Ramberg, U
    Framgångsrik förändring – ett nationellt kommunforskningsprogram omhantering av förändrade ekonomiska förutsättningar och besvärliga situationer2010Report (Other academic)
  • 11.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Catasús, Bino
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Designing semi-confusing management control systems - sensebreaking in the Swedish Armed Forces2010Conference paper (Refereed)
  • 12.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Catasús, Bino
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Towards the next generation of public management: A study of management control and communication in the Swedish Armed Forces2011In: International Journal of Public Sector Management, ISSN 0951-3558, E-ISSN 1758-6666, Vol. 24, no 2, p. 122-145Article in journal (Refereed)
    Abstract [en]

    Purpose – This paper aims to present an empirical case where fundamental changes in the environment have forced an organization to re‐evaluate its management control systems and possibly search for destabilizing supporting routines in order to unlearn the established ways of measuring and controlling within the organization. The problem, however, is that organizational technologies often work in the other direction, i.e. they promote stability in organizational routines. The paper seeks to increase understanding regarding the importance of destabilizing, or, as the authors like to call them, sensebreaking activities within organizations that are present in rapidly changing environments.

    Design/methodology/approach – The authors used multiple sources and multiple techniques to collect data; interviews with managers, participation in meetings, and document analysis such as annual reports, pamphlets, speeches and Swedish Armed Forces's (SAF's) web site.

    Findings – The study is clearly presented in a design‐oriented way. The benefits, however, are that it illustrates that the available models take for granted that the organization has a mission that is accepted. When the mission is debated, the focus and practice of management control falls into pieces. Also, when the ontology of the organization is debated, flexibility does not suffice. The proposition is that it is through sensebreaking that a reflective position may be held. That is, a position where everything may be questioned and that this questioning never stops.

    Originality/value – The study of the SAF could probably be labeled a study of an extreme case. Extreme cases facilitate theory building because the dynamics being examined tend to be more visible than they might be in other contexts. The caveat, however, is that this particular case study risks becoming anecdotal since the SAF is, per definition, one of a kind. The paper's argument, however, is that the SAF acts as an illustration of the limits (and possibilities) of management control theory and how it is framed as a technology in a milieu that is neither relatively stable nor stable, but rather under extraordinary pressure for change.

  • 13.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Catasús, Bino
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Wällstedt, Niklas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Det är både teorin och tillämpningen av New Public Management som skapar rädda organisationer!2014In: Organisation & samhälle, ISSN 2001-9114, no 2, p. 50-53Article in journal (Other (popular science, discussion, etc.))
  • 14.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Donatella, Pierre
    Nilsson, Viveka
    Ramberg, Ulf
    Wänström, Johan
    Resursanpassning och utveckling av kommunal verksamhet: sammanfattning och slutord från det andra Nationella kommunforskningsprogrammet2017Report (Other academic)
  • 15.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Grossi, Giuseppe
    Stockholm University, Faculty of Social Sciences, School of Business.
    Wällstedt, Niklas
    Stockholm University, Faculty of Social Sciences, School of Business.
    How to ensure financial sustainability in local governments – suggestions for a research agenda2010Conference paper (Refereed)
  • 16.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Henningsson, J
    Johanson, U
    Två sidor av samma mynt – hur tänker finansmarknadens aktörer och varför är det så svårt att kommunicera om icke-materiella resurser2010Report (Other academic)
  • 17.
    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)
  • 18.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Högberg, Olle
    Stockholm University, Faculty of Social Sciences, Department of Computer and Systems Sciences.
    15 år med konkurrensutsättning – vad säger erfarenheterna?2008In: Ekonomistyrning, no 1Article in journal (Other academic)
  • 19.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Högberg, Olle
    Management by Contract – vad hände?2005In: Kommunal Ekonomi och Politik, Vol. 9, no 2, p. 7-36Article in journal (Other academic)
  • 20.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Högberg, Olle
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Organisationsreformer i kaleidoskop: stadsdelsnämndsreformen i Stockholm2003In: Kommunal ekonomi och politik, ISSN 1402-8700, Vol. 7, no 3, p. 7-45Article in journal (Other academic)
  • 21.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Högberg, Olle
    Stockholm University, Faculty of Social Sciences, School of Business, Finance.
    Public-Private Partnership in Social Services – ten years of contract management in the City of Stockholm 2005In: 28th annual congress of the European Accounting Association, Gothenburg, Sweden 18 – 20 May. , 2005Conference paper (Other academic)
  • 22.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Högberg, Olle
    Stockholm University, Faculty of Social Sciences, School of Business, Finance.
    Public-private partnership in social services: the example of the City of Stockholm2005In: The challenge of public-private partnerships: learning from international experience / [ed] Graeme Hodge, Carsten Greve, Cheltenham: Edward Elgar Publishing , 2005Chapter in book (Other academic)
  • 23.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, The Institute for Local Government Economics.
    Högberg, Olle
    Stockholm University, Faculty of Social Sciences, School of Business, The Institute for Local Government Economics.
    Styrningen i Stockholms stad - en studie ur stadsdelsdirektörernas perspektiv 2001Report (Other academic)
  • 24.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Högberg, Olle
    Stockholm University, Faculty of Social Sciences, School of Business.
    Ten years of CCT: what are the experiences?2008In: The Finnish journal of Local Government Studies, Vol. 36, no 2, p. 181-199Article in journal (Refereed)
  • 25.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Johanson, U
    Chitoshi, K
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    The Japanese government’s guideline for Intellectual Asset Based Management – structure, application and assessment in small business firms.  2006In: 2nd Workshop on Visualising, Measuring and Managing Intangibles and Intellectual Capital, Maastricht 25 – 27 October, 2006Conference paper (Other academic)
  • 26.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, The Institute for Local Government Economics.
    Jonsson, Ernst
    Stockholm University, Faculty of Social Sciences, School of Business, The Institute for Local Government Economics.
    Utvecklingen av lokalkostnader i Stockholms stad under åren 1996-1999 -en studie över stadsdelsnämndsreformens inverkan2001Report (Other academic)
  • 27.
    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)
  • 28.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, The Institute for Local Government Economics.
    Olle, Högberg
    Stockholm University, Faculty of Social Sciences, School of Business, The Institute for Local Government Economics.
    Stockholms stads kompetensfond: En enkätundersökning med projektledare och förvaltningschefer om attityder och upplevda effekter av kompetensfondens arbete.2007Report (Other academic)
  • 29.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business.
    Colliding discourses?: New Public Management from an Intellectual Capital Perspective.2007In: Intellectual Capital Revisited:: Paradoxes in the Knowledge Insentive Organisation, Edward Elgar Publishing: Cheltenham, UK , 2007Chapter in book (Refereed)
  • 30.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Management control transformations: a study in change mechanisms and their continuous effect on management control systems2006In: Journal of Human Resource Costing & Accounting, Vol. 10, no 3, p. 132-154Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of the paper is to clarify ongoing transformations in an organisation's management control systems (MCSs) by investigating the nature and emergence of internal change mechanisms. Design/methodology/approach – This study uses an inductive methodological approach. Data were obtained from focused interviews with managers at different levels in one public and one private Swedish organisation. Various internal and external documents were also analysed. Findings – The findings indicate that one starting point for achieving continuous MCS transformation in organisations is to select specific transformation mechanisms. These mechanisms appear capable of linking various aspects of organisational time and place, and turning general expectations of continuous change into coordinated action through accountability and organisational learning. Research limitations/implications – The study focuses on enablers rather than barriers in MCS transformation processes. Selection of the specific organisations studied was based partly on how well established their practices were in relation to new MCS aspects. Originality/value – The approach of the paper, which goes beyond a rational outcome orientation, focuses on internal mechanisms of change that contribute to an understanding of how and why MCS become dynamic in effect.

  • 31.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    New Public Management from an Intellectual Capital Perspective – conceptual pros and cons of integrating two concepts of management control2006In: Human Resource Costing and Accounting Network, the 5th International Conference in Stockholm. , 2006Conference paper (Other academic)
  • 32.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    New Public Management from an Intellectual Capital Perspective – conceptual pros and cons of integrating two concepts of management control2006In: 4th International Conference on Accounting, Auditing and Management in Public Sector Reforms, Siena 7 – 9 September, 2006Conference paper (Other academic)
  • 33.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Johanson, U
    Koga, F
    The Japanese government’s guideline for Intellectual Assets Based Management in small business practices.2007In: The 3rd Workshop on Visualising, Measuring and Managing Intangibles and Intellectual Capital, Ferrara 29 – 31 October.   , 2007Conference paper (Other academic)
  • 34.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, The Institute for Local Government Economics.
    Wällstedt, Niklas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Accountingisation and the multiplying of value: 25 years of valuation in a Swedish municipality2018Conference paper (Refereed)
  • 35.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Wällstedt, Niklas
    Stockholm University, Faculty of Social Sciences, School of Business.
    Att styra sig igenom besvärliga situationer: Kommunal styrning som tradition, transaktion och relation2013Report (Other academic)
    Abstract [en]

    Kontinuerlig effektivitet, god ekonomisk hushållning samt styrning och ledningär ord som alla som arbetar i, eller företräder en kommun, måste taställning till mer eller mindre dagligen och väl fungerande styrmodeller harvarit prioritet åtminstone sedan mitten av 90-talet i många kommuner eftersomde setts som en förutsättning för att hantera besvärliga situationer. Samtidigthar detta inte skett utan problem vilket innebär att implementeringoch användning av ett nytt styrsystem kan innebära en besvärlig situation isig. Denna rapport behandlar främst olika styrsystems egenskaper och hurdessa egenskaper påverkar en kommunal organisations kapacitet att hanterabesvärliga situationer, vilka egenskaper som underminerar samma kapacitetmen också hur olika rationaliteter inom samma system skapar problem ochförutsättningar för varandra. Kort sagt handlar denna rapport om hur organisationerkan styras genom besvärliga situationer, inklusive de situationer somuppkommer genom styrsystemet självt.Utgångspunkten för rapporten är att styrsystemet är till för att få alla iorganisationen att dra åt samma håll men att detta försvåras av den diversifieradekommunala organisationen där en mängd underorganisationer,funktioner och yrkesgrupper ska koordineras för bästa möjliga måluppfyllelse.Rapporten utgår också från de svårbrutna traditioner som finns inomdessa väl etablerade underorganisationer, funktioner och grupperingar därnya sätt att värdera och skapa värde i organisationen ofta möts av motståndfrån de som har ett mer traditionellt förhållningssätt, dels till styrning ochförvaltning av organisationen, men också till hur kommunal service skallproduceras på ett professionellt sätt. För att bryta eller, i vissa fall, dra nyttaav dessa traditioner behöver ett styrsystem fånga upp och kommunicera devärden som den kommunala organisationen står för. Det traditionella systemetbehöver alltså kompletteras med andra typer av infallsvinklar för attkunna utvecklas och förbättras. Här tar rapporten hjälp av Broadbent ochLaughlins (2009) ramverk, som lyfter fram två generella sätt att närma sigproblematiken med traditionella system i en organisation. Genom att följaBroadbent och Laughlin, argumenterar vi för att ett styrsystem, förutom att vara traditionellt, antingen kan vara transaktionellt, d v s underbyggt av eninstrumentell rationalitet, eller relationellt, d v s underbyggt av en kommunikativrationalitet. Vi argumenterar också för att det är genom att balanseradessa rationaliteter och vara medveten om dess styrkor och svagheter somett styrsystem kan användas för att fånga upp och identifiera de största utmaningarna– den grundläggande förutsättningen för att framgångsrikt styrasig igenom dem. Det är när rationaliter och systemtyper möts och utvecklarvarandra som styrsystem stöter på dessa utmaningar, där dilemman och paradoxeruppstår, men det är också i dessa möten som styrsystem kan uppnå sinfulla potential.Målet med rapporten är att ge kommunerna ytterligare verktyg för attskapa väl fungerande styrsystem som kan användas för att styra sig igenombesvärliga situationer. Rapportens ramverk lägger grunden för en diskussionom vilka problem som kan tänkas uppstå i designen av ett styrsystem, mendet ger också en del svar på vilka lösningar som kan vara viktiga givet dettänkesätt som genomsyrar en organisation. Detta görs genom att analyseraempiri från tre kommuner som ingår i det nationella kommunforskningsprogrammetför att påvisa vilka konsekvenser de traditionella, transaktionellaoch relationella egenskaperna kan få för styrsystemets funktion och kapacitetatt hantera besvärliga situationer och skapa värde.

  • 36.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Wällstedt, Niklas
    Stockholm University, Faculty of Social Sciences, School of Business.
    Managing public sector organizations: Strategic choices within changing paradigms2013In: Management: an advanced introduction, Lund: Studentlitteratur, 2013, p. 203-230Chapter in book (Other academic)
  • 37.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Wällstedt, Niklas
    Stockholm University, Faculty of Social Sciences, School of Business.
    Modern verksamhetsstyrning är mångrationell2013In: Kommunal Ekonomi, ISSN 0282-0099, no 4, p. 25-26Article in journal (Other (popular science, discussion, etc.))
  • 38. Brorström, B
    et al.
    Nilsson, V
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Ramberg, U
    En referensram för studier av kommuner i förändring2010Report (Other academic)
  • 39. Brorström, Sara
    et al.
    Argento, Daniela
    Grossi, Giuseppe
    Thomasson, Anna
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Translating sustainable and smart city strategies into performance measurement systems2018In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 38, no 3, p. 193-202Article in journal (Refereed)
    Abstract [en]

    This paper shows how sustainable and smart strategies can be implemented in cities and how these strategies influence, and are influenced by, performance measurement systems. Drawing upon the Foucauldian notion of governmentality, the authors present the case of Gothenburg in Sweden, where they interviewed the key actors involved in a new sustainability strategy. Translating strategy into performance measurement systems requires collaboration across organizational boundaries and considerations of financial goals and social and human aspects.

  • 40. Brorström, Sara
    et al.
    Grossi, Giuseppe
    Argento, Daniela
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Thomasson, Anna
    The influence of sustainable and smart strategies on performance measurement systems in a Swedish city2016Conference paper (Refereed)
    Abstract [en]

    Urbanisation is a global challenge where urban areas are growing while other areas shrink their population. The challenges that arise with a globalised world affect city development practises (Vallance et al., 2012; Giffinger et al., 2007) and have implications for management and of cities around the world (Lombardi et al, 2011; Kreuger and Gibbs, 2010). Urbanisation has lately enriched the focus on sustainability, innovation and performance (e.g. Metzger and Rader-Olsson, 2013). These changes and new challenges for public organizations have also entailed collaborative urban governance, where public organizations carry out practices together with private and non-profit organization. Swedish cities have a strong tradition of self-government, something that could imply differences between them in relation to management and performance. In large cities there is a new strive for innovation, which is a means of both becoming more flexible to new solutions where change can be implemented faster but also something described as a necessity based on the challenges the cities now face (Bartlett and Dibben, 2002). The aim of the paper is to increase our understanding regarding urban development and be able to support civil servants and politicians in local governments in their work with sustainable urban development. In particular, we aim to investigate how sustainable and smart strategies are implemented in a Swedish city and how they are influencing performance measurement systems.

    In this paper we use the notion of governmentality of Foucault (1991) to explain the how sustainable and smart strategies are implemented as it is based on three developments (Ferlie and Ongaro, 2015): calculative technology sponsored by the government center; government fragments into a collection of indirect and hybrid organizations; and to new identity shifts and values characteristic Foucauldian analyses.This paper consists of qualitative data from the city of Gothenburg where interviews have been carried out with key actors involved in the implementation phase of a sustainable and smart strategy. Our intention is also to, in the next steps, include data from other large Swedish cities such as Stockholm, Malmö and Helsingborg.

  • 41. Johansson, Ulf
    et al.
    Koga, Chitoshi
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Breaking Taboos –implementing Intellectual Asset-based Management Guidelines2009In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 10, no 4, p. 520-538Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to highlight how, and why, some small and medium-sized high-tech Japanese firms apply and assess the “intellectual asset-based management” (IAbM) guidelines issued by the Japanese Ministry of Economy, Trade and Industry in October 2005.Design/methodology/approach – This is an interpretive case study linking semi-structured interview and document data from four Japanese firms that have issued IAbM reports containing ideas about the processes of creating knowledge and routines in their organizations.Findings – The findings indicate that the firms studied essentially follow the guidelines, although pinpointing how this affects their internal management is difficult. The IAbM report is primarily used for external communication, with the capital market and with existing and potential customers.Practical implications – The practical implications found in this paper relate mainly to the four challenges found already in research by Johanson, i.e. uniqueness versus comparability, confidentiality versus accountability, market communication and management control.Originality/value – The unique features of this paper are found mainly in the empirical parts, where the guidelines and the sample of small and medium-sized Japanese firms form an interesting and seldom used empirical point of departure. The findings concerning actual use and interpretation of a guideline could also, of course, be regarded as a distinctive aspect of this paper.

  • 42.
    Johansson, Ulf
    et al.
    School of Business, Mälardalen University, Västerås, Sweden.
    Skoog, Matti
    School of Business, Mälardalen University, Västerås, Sweden.
    Backlund, Andreas
    School of Business, Mälardalen University, Västerås, Sweden.
    Almqvist, Roland
    School of Business, Mälardalen University, Västerås, Sweden.
    Balancing dilemmas of the balanced scorecard2006In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 19, no 6, p. 842-857Article in journal (Refereed)
    Abstract [en]

    Purpose– The aim of this paper is to debate various critical issues in the implementation and use of the balanced scorecard (BSC) as a management control tool. Because there is no self‐evident solution to these critical issues, they are termed dilemmas.Design/methodology/approach– The paper contributes to the BSC debate by collecting insights from empirical findings, as well as exploring various theoretical aspects.Findings– After presenting four perceived dilemmas and how they affect the implementation and use of the BSC in various settings, the paper concludes that there is a need for further debate and research on these dilemmas.Research limitations/implications– The paper is primarily a contribution to the debate concerning the balanced scorecard and its range of application as a management control model.Practical implications– The paper is motivated by an overall high rate of implementation failure in various practical settings.Originality/value– Some of the problems described have been debated before, whereas others are new. However, there has been hardly any discussion of the dilemmas in conjunction with one another. The paper is an attempt to generate important new questions about the future implementation and use of the BSC.

  • 43.
    Jonsson, Ernst
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, The Institute for Local Government Economics.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business, The Institute for Local Government Economics.
    Högberg, Olle
    Stockholm University, Faculty of Social Sciences, School of Business, The Institute for Local Government Economics.
    Utvärdering av det nya bedömnings- och ersättningssystemet för omsorg av personer med funktionsnedsättning i Stockholms stad - en studie av genomförande och effekter.2009Report (Other academic)
  • 44.
    Roland, Almqvist
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Henningsson, J
    When capital market actors reduce the complexity of corporate personnel and work environment information.  2009In: Journal of Human Resource Costing and Accounting., ISSN 1401-338X, Vol. 13, no 1, p. 46-60Article in journal (Refereed)
  • 45.
    Skoog, Matti
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Grönlund, Anders
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    En trovärdig försvarsmakt – Strategisk verksamhetsstyrning och FM:s interna styrprocesser med särskilt fokus på effektivitet ur ett vidare samhälls och medborgarperspektiv2004Report (Other academic)
  • 46.
    Wällstedt, Niklas
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Budgeting and the construction of entities: struggles to negotiate change in Swedish municipalities2017In: Public Management Review, ISSN 1471-9037, E-ISSN 1471-9045, Vol. 19, no 7, p. 1022-1045Article in journal (Refereed)
    Abstract [en]

    Budgeting has endured changes in management ideals, because it supports an instrumental rationality in which organizations should use their own resources to produce their own results. Budgeting depends on and enforces traditional and transactional systems based on predefined entities, such as single-purpose organizations and measurable outputs. This study investigates this issue and asks what types of entities budgeting needs, and where and when these entities can be negotiated and reconstructed. This study shows that budgeting and its reinforcement of traditional and transactional systems makes it difficult to proceed towards new management ideals based on cooperation, sharing, and responsiveness.

  • 47.
    Wällstedt, Niklas
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Financial Resilience: The Swedish Case2017In: Governmental Financial Resilience: International Perspectives on How Local Governments Face Austerity / [ed] Ileana Steccolini, Martin Jones, Iris Saliterer, Emerald Group Publishing Limited, 2017, p. 187-205Chapter in book (Other academic)
    Abstract [en]

    In this chapter, the development of financial sustainability and resilience in Swedish local governments is analysed. We analyse four Swedish municipalities, where we have interviewed top managers and co-workers. As a complement, we have examined the municipalities’ strategic plans, budget documents and annual reports. We also contextualise this analysis with other findings from local government research during this time, as well as with central government initiatives. In summary, we examine why Swedish municipalities in general remained strong after the financial crisis by showing how they strengthened their anticipatory and coping capacities over time – something that, in the cases of this chapter, was achieved before the 2008/2009 crisis in response to previous crises, rather than because of it. We also show that this is not the only reason. As Swedish finances were comparatively stable, and the problems of the banking sector relatively small, the financial shocks to the municipalities could be overcome relatively easily.

  • 48.
    Wällstedt, Niklas
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    From ‘either or’ to ‘both and’: organisational management in the aftermath of NPM2015In: Offentlig Förvaltning. Scandinavian Journal of Public Administration, ISSN 2000-8058, E-ISSN 2001-3310, Vol. 19, no 2, p. 7-25Article in journal (Refereed)
    Abstract [en]

    This article explores the next phase of public management: the era of paradox. As new public management (NPM) policies and practices were shown to be inadequate to solve the problems of public management, they began to be complemented – rather than replaced – with new reforms and practices. These reforms and practices are often contradictory to existing ones, leaving managers in a difficult position. By extending the debate about contradictions and paradox from the policy level to the organisational level, we show how public sector managers work to resolve these contradictions in a situated manner, keeping the contradictions alive rather than resolving them permanently.

  • 49.
    Wällstedt, Niklas
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Grossi, Giuseppe
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Organizational solutions for financial sustainability: a comparative case study from the Swedish municipalities2014In: Journal of Public Budgeting, Accounting and Financial Management, ISSN 1096-3367, E-ISSN 1945-1814, Vol. 26, no 1, p. 181-218Article in journal (Refereed)
1 - 49 of 49
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