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Management accounting of control practices: a matter of and for strategy
Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.ORCID iD: 0000-0003-2308-2187
Stockholms Universitet, Sweden.
Stockholms Universitet, Sweden.
Stockholms Universitet, Sweden.
2016 (English)In: Everyday life in public sector organizations, 2016Conference paper (Other academic)
Abstract [en]

The present article asks how strategy is expressed through different strategic management accounting (SMA) techniques in a public organization - the Swedish Transport Administration. Strategic management (SM) emphasizes the importance of long-term, proactive and holistic thinking in strategic work. The results of this study, however, shows that these characteristics are much more difficult to represent in public organizations. This is due to the contextual conditions in the public sector. For example, public organizations do not have the authority to influence all aspects of SM. The results also show that it is not only the contextual conditions that a public organization must take into account in order to understand its strategic work, but also the management practice and the specific SMA techniques used. One conclusion is that we need another dimension of strategic management accounting, namely management accounting of control practices. On the basis of the identified tensions in relations to SMA, namely between; parts/hole, short-/ long-term, reactivity / proactivity and complexity/simplicity, we propose a conceptual model to characterize management accounting of control practices with reference to strategy.

Place, publisher, year, edition, pages
2016.
Keyword [en]
strategic management accounting (SMA), strategizing, public sector
National Category
Social Sciences
Research subject
Industrial Economics and Organisations
Identifiers
URN: urn:nbn:se:mdh:diva-34577OAI: oai:DiVA.org:mdh-34577DiVA: diva2:1061050
Conference
the 9TH INTERNATIONAL EIASM PUBLIC SECTOR CONFERENCE, held in LISBON, PORTUGAL, SEPTEMBER 6-8, 2016.
Funder
Swedish Transport Administration, 2511202
Available from: 2016-12-30 Created: 2016-12-30 Last updated: 2017-01-26Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf