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  • 1. Brorström, B.
    et al.
    Siverbo, Sven
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    De fattiga och de rika. Ett institutionellt perspektiv på kommuners ekonomiska utveckling2002Book (Refereed)
  • 2. Brorström, B.
    et al.
    Siverbo, Sven
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Institutioner och individer. Om utveckling i framgångsrika kommuner2001Book (Refereed)
  • 3. Brorström, B.
    et al.
    Siverbo, Sven
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Perspektiv på framgångsrika kommuner2008Book (Refereed)
  • 4.
    Brorström, Björn
    et al.
    Göteborg University School of Public Administration, Sweden.
    Siverbo, Sven
    Göteborg University School of Public Administration, Sweden.
    Deeply rooted traditions and the will to change: Problematic conflicts in three Swedish health care organizations2004In: Journal of Economic Issues, ISSN 0021-3624, Vol. 38, no 4, p. 939-952Article in journal (Refereed)
  • 5.
    Cäker, Mikael
    et al.
    School of Business, Economics and Law, University of Gothenburg.
    Siverbo, Sven
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Management control in public sector Joint Ventures2011In: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 22, no 4, p. 330-348Article in journal (Refereed)
    Abstract [en]

    Cooperation among public sector organizations (PSOs) is increasingly important in the management of resources in welfare systems. A Joint Venture (JV) is an organization form that enables PSOs to cooperate with each other in order to achieve economies of scale. However, JVs contain interrelated horizontal and vertical control relationships (between the owners and between the owners and the JV Company) that complicate their control. The first aim of this paper is to map the dynamics in vertical and horizontal control packages in municipal JVs and to describe the relational factors that affect them. Based on three case studies we conclude that vertical control packages are affected by: goodwill trust and competence trust; parent differences in management style and size in combination with control competence; parent diversification (low relatedness between the JV's activity and the parents’ other activities); and the horizontal control package (e.g., rules for parent interaction and distribution of work). Horizontal control packages are affected by: goodwill trust, system trust and calculative trust; parent differences in size; and efforts to achieve equality. The second aim of the paper is to contribute to the discussion on the relationship between trust and control. We observed that trust is potentially unaffected by the introduction of formal controls. We also found that trust has an inverted “crowding out” effect on control. A high ambition to maintain trust leads to underdeveloped formal controls. In addition, we found that the ambition to preserve trust may inhibit the realisation of economies of scale.

  • 6.
    Cäker, Mikael
    et al.
    Göteborgs universitet.
    Siverbo, Sven
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Strategic alignment in decentralized organizations — The case of Svenska Handelsbanken2014In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 30, no 2, p. 149-162Article in journal (Refereed)
    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.

  • 7. Hallin, B.
    et al.
    Siverbo, Sven
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Styrning och organisering inom hälso- och sjukvård2003Book (Refereed)
  • 8.
    Hellman, Stefan
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Kastberg, Gustaf
    Siverbo, Sven
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Explaining process orientation failure and success in health care - three case studies2015In: Journal of Health Organisation & Management, ISSN 1477-7266, E-ISSN 1758-7247, Vol. 29, no 6, p. 638-653Article in journal (Refereed)
    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.

  • 9. Johansson, T.
    et al.
    Siverbo, Sven
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Rational, political and institutional/cultural explanations of the utilization of relative performance evaluation in Swedish local government2007Conference paper (Refereed)
  • 10. Johansson, T.
    et al.
    Siverbo, Sven
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Why is research on management accounting change not explicitly evolutionary?2007Conference paper (Refereed)
  • 11.
    Johansson, T
    et al.
    Swedish Business School, Örebro University, Sweden.
    Siverbo, Sven
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. School of Business, Economics and Law, University of Gothenburg, Sweden.
    Why is research on management accounting change not explicitly evolutionary? Taking the next step in the conceptualisation of management accounting change2009In: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 20, no 2, p. 146-162Article in journal (Refereed)
    Abstract [en]

    In this article we discuss the evolutionary foundation of the OIE-guided management accounting change research building on the framework of [Scapens R.W. 1994. Never mind the gap: towards an institutional perspective on management accounting practice. Management Accounting Research, 5, 301321.] and [Burns, J. and Scapens, R.W., 2000. Conceptualizing management accounting change: an institutional framework. Management Accounting Research, 11, 325.].We argue that research on management accounting change should be based on evolutionary theory, but that the full potential of evolutionary theory has not yet been described or used in management accounting research. The conceptualisation and understanding of management accounting change can be improved and expanded if the evolutionary approach is developed beyond the general belief that it describes only small and gradual, often slow, changes. In this article we show that an evolutionary perspective on management accounting change implies that management accountings development is explained as the interaction between the evolutionary sub processes of retention (inheritance), variation and selection. Thus, both continuity and change are seen as evolutionary outcomes. These processes follow the cumulative causality that Charles Darwin proposed and Thorstein Veblen applied to the social sciences. Such a comprehensive theory, here labelled Universal Darwinism, must, however, be given substance with supporting details

  • 12.
    Johansson, Tobias
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013). Univ Orebro, Swedish Business Sch, S-70182 Orebro, Sweden.
    Siverbo, Sven
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Governing cooperation hazards of outsourced municipal low contractibility transactions: An exploratory configuration approach2011In: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 22, no 4, p. 292-312Article in journal (Refereed)
    Abstract [en]

    Increasingly, public sector organizations (PSOs) outsource the delivering of important welfare services. This gives rise to important questions of how PSOs can control their suppliers. The purpose of this paper is to show how PSOs manage cooperation hazards of low contractibility transactions, i.e., activities expected to be difficult to govern. The paper applies a taxonomic configuration approach which means we apply a holistic view on the governance of suppliers and search for internally congruent governance packages that also are adapted to the context of the transactions. Three theoretically meaningful and qualitative different configurations appear in the empirical material. We find indications of the importance of internal congruence in governance packages in order to effectively deal with cooperation hazards and that the intensity in and types of controls in inter-organizational relationships are affected by the amount of cooperation hazards. A conflict between a relational and a market-based governance package in one of the configurations is argued to be the main driver behind lower expectations about positive behaviour from suppliers

  • 13.
    Johansson, Tobias
    et al.
    Örebro universitet.
    Siverbo, Sven
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    The appropriateness of tight budget control in public sector organizations facing budget turbulence2014In: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 25, no 4, p. 271-283Article in journal (Refereed)
    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.

  • 14.
    Johansson, Tobias
    et al.
    Örebro universitet.
    Siverbo, Sven
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Camén, Carolina
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Offentliga organisationers styrning av privata utförare2014Report (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.

  • 15. Kastberg, G.
    et al.
    Siverbo, Sven
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Activity based financing of health care - experiences from Sweden2007In: International Journal of Health Planning and Management 22(1), 25-44Article in journal (Refereed)
    Abstract [en]

    The market-inspired control models that go under the name of New Public Management (NPM) are no longer being debated in the arena of public health care as they once were, although there are still very clear signs of NPM in many countries. One manifestation of NPM in health care is activity-based financing. The first purpose of this paper is to describe what impacts activity-based financing has had in Sweden's public health service. The second purpose is to explain why the application of the payment model has been gradually changed. The basis for the paper comprises research done on activity-based financing. The review of the development within Swedish health care regarding activity-based financing shows that effects appear. But it also becomes evident that the models often are adjusted and that the adjustments, for example the introduction of a production ceiling, changes the effects. The fundamental dilemma appears to be finding a balance between production efficiency and total cost control

  • 16. Kastberg, G.
    et al.
    Siverbo, Sven
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    The impossible split? A Study of the Creation of a Market Actor2008In: International Advances in Economic Research 14, 65-75Article in journal (Refereed)
    Abstract [en]

    Quasi-markets have been created within the health care sector in many countries. One commonly used market model is the purchaserprovider split, which implies that purchasers use contracts to control the providers. A hierarchical organizational solution is replaced by a contractual relation. This article shows that creating quasi-markets in public organizations is complicated by the need to balance the market actors (the sub-units) autonomy and the efficiency of the entire public organization. The market actors have limited opportunities to work as autonomous units. The initial aim when creating market actors is to reduce their complexity by giving them distinct responsibilities and authorities. Reducing complexity in some parts of the organization, however, seems to cause problems in other parts. In the article, this effect is called quasi-market externalities or overflows. The overflows result in less autonomy for the market actor because the market frame has to be changed. Fiscal pressures, volatile political actors and strong professions are sources of overflow and subsequent changes in the market frame. The conclusion is that it is difficult, perhaps impossible, to create and maintain contractual relationships when both parties are dependent on the same principal

  • 17. Kastberg, G.
    et al.
    Siverbo, Sven
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    The impossible split?: A Study of the Creation of a Market Actor2006Conference paper (Refereed)
  • 18.
    Kastberg, Gustaf
    et al.
    Department of Service Management, Lund University.
    Siverbo, Sven
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    The design and use of management accounting systems in process oriented health care: an explorative study2013In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 29, no 3, p. 246-270Article in journal (Refereed)
    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.

  • 19.
    Kastberg, Gustaf
    et al.
    Lunds universitet.
    Siverbo, Sven
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    The role of accounting in reframing health care organizations: two case studies of patient and process orientation2012Conference paper (Refereed)
  • 20.
    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.

  • 21.
    Siverbo, Sven
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Drivkraften bakom nya organisationsmodeller inom sjukvården2007In: Blomqvist, Paula (red) Vem styr vården? Organisation och politisk styrning inom svensk sjukvård, Stockholm: SNS Förlag , 2007Chapter in book (Other academic)
  • 22.
    Siverbo, Sven
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Ekonomistyrning i aktion: Om aktörer och aktanter i hälso- och sjukvården2013In: Perspektiver på økonomistyring / [ed] Fallan, Lars och Nyland, Kari, Bergen: Fagbokforlaget , 2013, p. 177-194Chapter in book (Refereed)
  • 23.
    Siverbo, Sven
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Organisationskultur för framgångsrika kommuner2004Book (Refereed)
  • 24.
    Siverbo, Sven
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Reformer och regler. Om att spara och förändra i offentliga organisationer2001Doctoral thesis, monograph (Other academic)
  • 25.
    Siverbo, Sven
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    The implementation and use of benchmarking in local government: A case study of the translation of a management accounting innovation2014In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 30, no 2, p. 121-149Article in journal (Refereed)
    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.

  • 26.
    Siverbo, Sven
    School of Public Administration, Sprängkullsgatan , Gothenburg, Sweden.
    The purchaser-provider split in principle and practice: Experiences from Sweden2004In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 20, no 4, p. 401-420Article in journal (Refereed)
    Abstract [en]

    In the public sector, market-inspired organisation, control and accounting, along with business-like relationships between organisational units, usually goes under the name of New Public Management (NPM). One organisational form associated with NPM is the purchaser-provider split. The model was first used in Sweden by county councils at the end of the 1980s. It was considered to be an effective and democratic method for managing Swedish health care. Over the past few years, researchers in many countries have begun doubting the model's suitability and whether it has really been used in the way that was intended. However, the model is still popular in the Swedish health care sector. This article presents the effects of the purchaser-provider split found in Swedish studies. These effects are compared to the anticipated effects when the model was launched, and the effects of the purchaser-provider split in Britain. The aim of this article is to explore the effects of the purchaser-provider split in practice.

  • 27.
    Siverbo, Sven
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    The translation of management accounting innovations: a case study of benchmarking in local government organizations2008Conference paper (Refereed)
  • 28.
    Siverbo, Sven
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Översättning av benchmarking i offentliga organisationer2008Conference paper (Refereed)
  • 29.
    Siverbo, Sven
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Cäker, M
    Management control in public sector Joint Ventures2010Conference paper (Refereed)
    Abstract

    Cooperation among public sector organizations (PSOs) is increasingly important in the management of resources in welfare systems. A Joint Venture (JV) is an organization form that enables PSOs to cooperate with each other in order to achieve economies of scale. However, JVs contain interrelated horizontal and vertical control relationships (between the owners and between the owners and the JV Company) that complicate their control. The first aim of this paper is to map the dynamics in vertical and horizontal control packages in municipal JVs and to investigate the relational factors that affect them. Based on three case studies we conclude that vertical control packages are affected by: goodwill trust and competence trust; parent differences in size in combination with control competence; parent diversification (low relatedness between the JVs activity and the parents other activities); and horizontal control (e.g., rules for parent interaction and distribution of work). Horizontal control packages are affected by: goodwill trust, system trust and calculative trust; and parent differences. The second aim of the paper is to contribute to the discussion on the relationship between trust and control. We observed how goodwill trust and competence trust over time made action control narrower and looser, and the opposite when goodwill trust diminished. Also, we found an inverted crowding out effect of trust on control. High ambitions to maintain trust lead to underdeveloped formal controls. In addition, we found that ambitions to preserve trust may inhibit the realisation of economies of scale. JV Companies that value autonomy and manage their activities to preserve vertical and horizontal trust may underutilize economically justified opportunities. This strategy is contrary to the reasoning behind the creation of municipal JVs

  • 30.
    Siverbo, Sven
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Hellman, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Lean i hälso- och sjukvården: Att översätta filosofi, principer och verktyg2013In: 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)
  • 31.
    Siverbo, Sven
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Hellman, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Kastberg, Gustaf
    Lunds universitet.
    Explaining process orientation failure and success in health care: Three case studies2013Conference paper (Refereed)
  • 32.
    Siverbo, Sven
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Johansson, T
    Explaining the utilization of relative performance evaluation in local government:: A multi-theoretical study using data from Sweden2009In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 25, no 2, p. 197-224Article in journal (Refereed)
    Abstract

    One of the more lasting imprints that New Public Management (NPM) has made in the public sector is an increase in the popularity of performance measurement. In Sweden, performance measurement has gained popularity in the public sector, not least at the local government level with the use of relative performance evaluation (RPE). Because utilization of RPE is a decentralized and optional mode of governance, a somewhat heterogeneous practice has evolved. The aim of this paper is to examine the causes of this differentiated practice. We jointly examine economic, political and institutional/cultural explanations in order to account for the utilization of RPE. The empirical material consists of archival data and a questionnaire sent to all Swedish municipalities in late 2005. We show that RPE adoption and use partly has different antecedents and that the institutional/cultural perspective appears to have greater explanatory power than economic and political, not least as a consequence of the potential to explain decoupling and the importance of change facilitating capabilities. The investigation contributes specifically to the literature on the utilization of RPE in local governments and more generally to the literature on why and to what extent management accounting practices are utilized

  • 33.
    Siverbo, Sven
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Johansson, T
    Governing cooperation hazards in local government outsourcing: A systems approach2009Conference paper (Refereed)
  • 34.
    Siverbo, Sven
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Johansson, T
    Is tight budgetary control good control?: The effect of budgetary control tightness on economic performance2010Conference paper (Refereed)
  • 35.
    Siverbo, Sven
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Johansson, T.
    Relative performance evaluation in Swedish local government2006In: Financial Accountability & Management 22(3), 271-290Article in journal (Refereed)
    Abstract [en]

    The aim of this paper is to describe and analyse how Swedish municipalities conceptualise and apply RPE (Relative Performance Evalutaion). Swedish municipalities are of principle interest because they operate in a context of ample freedom of action and local self- governance where RPE has become a popular method initiated by the munici- palities themselves. The scope of the description and discussion is limited to how popular RPE is compared to other performance management models, how local governments choose to work with RPE, and how they exercise their freedom of action in order to choose different working methods and adapt RPE to local requirements and conditions. The article describes Swedish RPE practices on the basis of a questionnaire distributed to all Swedish municipalities in autumn 2005

  • 36.
    Siverbo, Sven
    et al.
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    Demokratisk och effektiv styrning. En antologi om forskning i offentlig förvaltning2007Book (Refereed)
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