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Publications (10 of 36) Show all publications
Kastberg, G. & Siverbo, S. (2016). The role of management accounting and control in making professional organizations horizontal. Accounting, Auditing & Accountability Journal, 29(3), 428-451
Open this publication in new window or tab >>The role of management accounting and control in making professional organizations horizontal
2016 (English)In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 29, no 3, p. 428-451Article in journal (Refereed) Published
Abstract [en]

Purpose - In the last decade, greater attention has been paid to the role of management accounting and control (MAC) in making professional organizations more horizontal. The authors argue that earlier research has not shown how the interrelatedness between professional identities and MAC influences attempts to make organizations more horizontal. In this paper the authors respond to the call for more research on the relationship between horizontalization and accounting and control. The purpose of this paper is to contribute to the emerging literature on the relationship between accountability arrangements and professional identities. Design/methodology/approach - Theoretically the authors have an actor-network theory (ANT) approach. Empirically, the authors followed two episodes where actors at top management levels in two Swedish health care organizations introduced horizontalization. Findings - The two episodes support the view that the role of MAC when making professional organizations more horizontal is limited. Professionals dominate what happens at the operational level and they do not act on MAC rules and performance targets in opposition of their professional identity. However, in alliance with other interessement devices MAC may have a role in creating overflows, that is, pointing out imperfections in the existing frame. The authors noticed no signs that professionals developed hybrid identities as in previous research. Originality/value - The authors apply ANT to move beyond the commonly used contingency and new institutional sociology perspectives.

Keywords
Professional identity, Healthcare, Actor-network theory, Horizontal organization, Management accounting and control
National Category
Economics and Business
Research subject
Business Administration
Identifiers
urn:nbn:se:kau:diva-42052 (URN)10.1108/AAAJ-03-2014-1632 (DOI)000374134200003 ()
Available from: 2016-05-18 Created: 2016-05-18 Last updated: 2017-12-06Bibliographically approved
Hellman, S., Kastberg, G. & Siverbo, S. (2015). Explaining process orientation failure and success in health care - three case studies. Journal of Health Organisation & Management, 29(6), 638-653
Open this publication in new window or tab >>Explaining process orientation failure and success in health care - three case studies
2015 (English)In: Journal of Health Organisation & Management, ISSN 1477-7266, E-ISSN 1758-7247, Vol. 29, no 6, p. 638-653Article in journal (Refereed) Published
Abstract [en]

Purpose – In order to improve cooperation and collaboration between units, clinics and departments, many health care organizations (HCOs) have introduced process orientation. Several studies indicate problems in realizing these ambitions. The purpose of this paper is to explain and understand the success and failure of process orientation in HCOs.

Design/methodology/approach – The authors conducted three case studies and applied Actor-Network Theory as an analytic lens.

Findings – The realization of process orientation is hindered by neglect or resistance from physicians, who find the process targets to be of low medical priority. However, the authors also see that medical priorities are no stable entities but are susceptible to negotiations. Over time, process organization, process mapping, process measurement activities and the acting of enroled actors may have impact on medical priorities.

Originality/value – Contrary to previous research, the findings indicate that New Public Management may not be the main obstacle against processes, that accounting figures may not be hard to disregard and that the role of leadership is not paramount.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2015
Keywords
Health care, Actor Network Theory, Medical profession, Organization and control
National Category
Business Administration
Research subject
Business Administration
Identifiers
urn:nbn:se:kau:diva-31830 (URN)10.1108/JHOM-09-2013-0186 (DOI)000366627900001 ()26394249 (PubMedID)
Funder
Forte, Swedish Research Council for Health, Working Life and Welfare, 2009-0135
Available from: 2014-04-02 Created: 2014-04-02 Last updated: 2017-12-05Bibliographically approved
Johansson, T., Siverbo, S. & Camén, C. (2014). Offentliga organisationers styrning av privata utförare. Karlstad: Karlstads universitet
Open this publication in new window or tab >>Offentliga organisationers styrning av privata utförare
2014 (Swedish)Report (Other academic)
Abstract [sv]

Trenden i många välfärdsstater är att konkurrensutsättning och privata utförare är ett tydligt alternativ till egenregiproduktion för att leverera service och välfärd till medborgare. Sverige är inget undantag. Förklaringen är ideologiska strömningar men också en vilja att effektivisera och skapa nytänkande inom offentligt finansierade verksamheter. För att ambitionerna med konkurrensutsättning ska kunna realiseras måste de offentliga huvudmännen styra sina privata utförare. För närvarande vet vi dock väldigt lite om hur styrningen av privata utförare i offentlig sektor utformas, vad som förklarar utformningen och vilken betydelse den har för olika verksamheter i olika situationer. Trots det debatteras frågan livligt i politik och media. I den här rapporten utgår vi från teori om styrning av samarbete och samordning när en organisation ska styra en annan. Genom att studera upphandlad verksamhet i svenska kommuner söker vi förklaringar till hur, varför och med vilket utfall offentliga huvudmän styr sina privata utförare. Det empiriska materialet är insamlat med enkäter skickade till privata utförare inom äldreomsorg och teknisk verksamhet.

Place, publisher, year, edition, pages
Karlstad: Karlstads universitet, 2014
Series
Karlstad University Studies, ISSN 1403-8099 ; 2014:34
Keywords
Upphandling, offentlig sektor, styrning, äldreomsorg, teknisk verksamhet
National Category
Business Administration
Research subject
Business Administration
Identifiers
urn:nbn:se:kau:diva-32117 (URN)978-91-7063-567-0 (ISBN)
Funder
Swedish Competition Authority
Available from: 2014-05-20 Created: 2014-05-20 Last updated: 2017-12-06Bibliographically approved
Cäker, M. & Siverbo, S. (2014). Strategic alignment in decentralized organizations — The case of Svenska Handelsbanken. Scandinavian Journal of Management, 30(2), 149-162
Open this publication in new window or tab >>Strategic alignment in decentralized organizations — The case of Svenska Handelsbanken
2014 (English)In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 30, no 2, p. 149-162Article in journal (Refereed) Published
Abstract [en]

Recent research emphasizes technocratic controls to support the self-management aspect of empowerment. Strategic alignment is ascribed to socio-ideological controls. However, the indirect nature of socio-ideological controls pose a question regarding monitoring of strategic alignment in organizations with empowerment-oriented controls. We adopt a holistic approach in exploring the role of and interaction between organization structure, socio-ideological control and technocratic control through a qualitative case study. Our study confirms the essential role of socio-ideological controls in ensuring strategic alignment, but highlights the role of trust in experienced-based advice-giving from superiors to subordinates. Technocratic controls contain information that provide visibility of local actions and are used in hierarchical communication. The interrelationship between socio-ideological and technocratic controls is dependent on the organization structure design through time and proximity. A high capacity to communicate is thereby established, enabling monitoring without impairing empowerment.

Keywords
Strategic alignment;Empowerment;
National Category
Business Administration
Research subject
Business Administration
Identifiers
urn:nbn:se:kau:diva-31831 (URN)10.1016/j.scaman.2013.10.005 (DOI)000336827600001 ()
Available from: 2014-04-02 Created: 2014-04-02 Last updated: 2017-12-06Bibliographically approved
Johansson, T. & Siverbo, S. (2014). The appropriateness of tight budget control in public sector organizations facing budget turbulence. Management Accounting Research, 25(4), 271-283
Open this publication in new window or tab >>The appropriateness of tight budget control in public sector organizations facing budget turbulence
2014 (English)In: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 25, no 4, p. 271-283Article in journal (Refereed) Published
Abstract [en]

In the public sector, budget deviations are an important performance dimension. Because of political and institutional pressures, it is crucial that public sector organizations neither overspend, nor underspend. Budget deviations actualize the issue of tight budget control. In this article we hypothesize that when public sector organizations face budget turbulence, the implementation of tight budget control is a functional response that increases the likelihood of meeting budget targets. Our study, combining survey and archival data from 196 Swedish municipalities, confirms our hypothesis. If budget turbulence is substantial, public sector organizations benefit from tight budget control as they seek to control budget deviations, but if turbulence is only marginal, they can conduct activities in the same manner as last year and additional direction from tight controls has no effect on budget deviations. A more general contribution of the paper is the evaluation of the effect of environment and tight budgetary control fit on budgetary performance.

Place, publisher, year, edition, pages
Elsevier, 2014
National Category
Business Administration
Research subject
Business Administration
Identifiers
urn:nbn:se:kau:diva-31829 (URN)10.1016/j.mar.2014.04.001 (DOI)000345185600003 ()
Available from: 2014-04-02 Created: 2014-04-02 Last updated: 2017-12-06Bibliographically approved
Siverbo, S. (2014). The implementation and use of benchmarking in local government: A case study of the translation of a management accounting innovation. Financial Accountability and Management, 30(2), 121-149
Open this publication in new window or tab >>The implementation and use of benchmarking in local government: A case study of the translation of a management accounting innovation
2014 (English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 30, no 2, p. 121-149Article in journal (Refereed) Published
Abstract [en]

Benchmarking is a management accounting innovation (MAI) that can be used for performance measurement and management in both the private and the public sectors. Although public sector accounting researchers have reported some success with the use of benchmarking, it is frequently charged problems exist in implementing and using this management technique. To look beyond the technical and institutional explanations, this paper takes a translation approach and presents a case study of a local government benchmarking network. We conclude that there is a link between benchmarking implementation problems and initiators’ failure to build a strong network of benchmarking allies. Implementation is facilitated if actors other than the initiators recognize the possibility of making benchmarking more relevant and less cost focused. However, even when a network of actors has a favourable attitude towards benchmarking, benchmarking may still appear as an unruly ‘actant’. Furthermore, the perception of implementation failure and success is heterogeneous and connected to various actors’ adoption of benchmarking. We also conclude that there is a connection between the use of benchmarking and 1) actors’ possibilities to use benchmarking in the struggle for resources and 2) the perception of benchmarking information as ‘factual’ or ‘factual enough’. However, the perception of benchmarking information as ‘factual’ or ‘factual enough’ seems not only a matter of correct or incorrect ratios but also of whether such information serves actors’ interests. A final conclusion is that the use of benchmarking increases when actors other than the initiators complement the original idea and ‘counter interest’ the initiators.

Place, publisher, year, edition, pages
Wiley-Blackwell, 2014
Keywords
Benchmarking, management accounting innovation, public sector, local government, translation, use, implementation
National Category
Business Administration
Research subject
Business Administration
Identifiers
urn:nbn:se:kau:diva-16168 (URN)10.1111/faam.12031 (DOI)
Available from: 2012-12-12 Created: 2012-12-12 Last updated: 2017-12-06Bibliographically approved
Siverbo, S. (2013). Ekonomistyrning i aktion: Om aktörer och aktanter i hälso- och sjukvården. In: Fallan, Lars och Nyland, Kari (Ed.), Perspektiver på økonomistyring: (pp. 177-194). Bergen: Fagbokforlaget
Open this publication in new window or tab >>Ekonomistyrning i aktion: Om aktörer och aktanter i hälso- och sjukvården
2013 (Swedish)In: Perspektiver på økonomistyring / [ed] Fallan, Lars och Nyland, Kari, Bergen: Fagbokforlaget , 2013, p. 177-194Chapter in book (Refereed)
Place, publisher, year, edition, pages
Bergen: Fagbokforlaget, 2013
National Category
Business Administration
Research subject
Business Administration
Identifiers
urn:nbn:se:kau:diva-29758 (URN)9788245015034 (ISBN)
Funder
Forte, Swedish Research Council for Health, Working Life and Welfare
Available from: 2013-10-18 Created: 2013-10-18 Last updated: 2017-12-06Bibliographically approved
Siverbo, S., Hellman, S. & Kastberg, G. (2013). Explaining process orientation failure and success in health care: Three case studies. In: : . Paper presented at 22nd Nordic Academy of Management Conference, 21-23 August, Reykjavik, Iceland.
Open this publication in new window or tab >>Explaining process orientation failure and success in health care: Three case studies
2013 (English)Conference paper, Published paper (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:kau:diva-29766 (URN)
Conference
22nd Nordic Academy of Management Conference, 21-23 August, Reykjavik, Iceland
Funder
Forte, Swedish Research Council for Health, Working Life and Welfare
Available from: 2013-10-18 Created: 2013-10-18 Last updated: 2017-12-06Bibliographically approved
Siverbo, S. & Hellman, S. (2013). Lean i hälso- och sjukvården: Att översätta filosofi, principer och verktyg. In: Eriksson, Nomie, Hogers, Kajsa-Mia och Müllern, Tomas (Ed.), Att utveckla vården!: Erfarenheter av kvalitet,verksamhetsutveckling och förbättringsarbete (pp. 99-120). Lund: Studentlitteratur
Open this publication in new window or tab >>Lean i hälso- och sjukvården: Att översätta filosofi, principer och verktyg
2013 (Swedish)In: Att utveckla vården!: Erfarenheter av kvalitet,verksamhetsutveckling och förbättringsarbete / [ed] Eriksson, Nomie, Hogers, Kajsa-Mia och Müllern, Tomas, Lund: Studentlitteratur, 2013, p. 99-120Chapter in book (Other academic)
Place, publisher, year, edition, pages
Lund: Studentlitteratur, 2013
National Category
Economics and Business Business Administration
Research subject
Business Administration
Identifiers
urn:nbn:se:kau:diva-29757 (URN)9789144090771 (ISBN)
Available from: 2013-10-18 Created: 2013-10-18 Last updated: 2017-12-06Bibliographically approved
Kastberg, G. & Siverbo, S. (2013). The design and use of management accounting systems in process oriented health care: an explorative study. Financial Accountability and Management, 29(3), 246-270
Open this publication in new window or tab >>The design and use of management accounting systems in process oriented health care: an explorative study
2013 (English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 29, no 3, p. 246-270Article in journal (Refereed) Published
Abstract [en]

Process orientation has made its entrance in Health Care Organizations (HCOs). The purpose is to improve patients’ journeys through the health care system. One factor that potentially affects process orientation is the design and use of Management Accounting Systems (MAS). In the literature there are worries that process orientation often is not supported by a well designed and used MAS but, on the contrary, is counteracted by a MAS designed for other purposes than supporting processes. This study contributes to the existing knowledge in that it shows how the introduction of process orientation within health care is accompanied by the development of horizontally oriented MAS (HMAS) which is used in different ways and by different actors. Generally, the use of HMAS for diagnostic control is limited. The main use of HMAS is for the purpose of mastering the events and interactive control, and the main users are the persons connected to the processes. The observation in earlier research that the existence of vertically oriented MAS may be a threat to process orientation is to some extent corroborated in the paper.

Place, publisher, year, edition, pages
Wiley-Blackwell, 2013
Keywords
management accounting, management control, process orientation, health care
National Category
Business Administration Health Care Service and Management, Health Policy and Services and Health Economy
Research subject
Business Administration
Identifiers
urn:nbn:se:kau:diva-14588 (URN)10.1111/faam.12014 (DOI)
Funder
Forte, Swedish Research Council for Health, Working Life and Welfare, 2009-0135
Available from: 2012-08-28 Created: 2012-08-28 Last updated: 2018-07-16Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0001-8860-6944

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