Management accounting of control practices: a matter of and for strategy
2016 (English)In: Everyday life in public sector organizations, 2016Conference paper (Other academic)
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
strategic management accounting (SMA), strategizing, public sector
Research subject Industrial Economics and Organisations
IdentifiersURN: urn:nbn:se:mdh:diva-34577OAI: oai:DiVA.org:mdh-34577DiVA: diva2:1061050
the 9TH INTERNATIONAL EIASM PUBLIC SECTOR CONFERENCE, held in LISBON, PORTUGAL, SEPTEMBER 6-8, 2016.
FunderSwedish Transport Administration, 2511202