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  • 1.
    Johansson, Tobias
    et al.
    Univ Orebro, Sch Business, Orebro, Sweden..
    Siverbo, Sven
    Univ West, Business Adm, Trollhattan, Sweden..
    Camén, Carolina
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Managing cooperation, coordination, and legitimacy: Control of contracted public services2016In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 29, no 6, p. 1012-1037Article in journal (Refereed)
    Abstract [en]

    Purpose - The purpose of this paper is to create knowledge about what factors explain the design of control systems for contracted public services. Design/methodology/approach - Questionnaire data analyzed with structural equation models. Findings - Legitimacy-seeking is the most important driver in explaining intensity in control of contracted public services. Competition increases the intensity of control which is opposite to standard transaction cost reasoning. Coordination requirements do not affect the design of control systems for contracted public services. Research limitations/implications - The study suffers from limitations in the form of the use of perception and questionnaire data and imposes restrictions on empirical generalization. Practical implications - Supplier competition may add control costs rather than lower them. The strong focus on stakeholder alignment may induce more intensive control than necessary for supplier alignment. Originality/value - The authors add important knowledge on the determinants of control system design for contracted public sector services. The authors conceptualize and measure the control system in use in a more compelling manner than previous research.

  • 2.
    Kastberg, Gustaf
    et al.
    Lund Univ, Dept Serv Management, Lund, Sweden.;Univ Gothenburg, Sch Publ Adm, Gothenburg, Sweden..
    Siverbo, Sven
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School. Univ West, Sch Business Econ & IT, Trollhattan, Sweden..
    The role of management accounting and control in making professional organizations horizontal2016In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 29, no 3, p. 428-451Article in journal (Refereed)
    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.

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