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  • 1.
    Caicedo, Mikael Holmgren
    et al.
    Stockholm Univ, SBS, Stockholm, Sweden..
    Höglund, Linda
    Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.
    Martensson, Maria
    Linnaeus Univ, Sch Business & Econ, Vaxjo, Sweden.;Stockholm Univ, Stockholm Ctr Org Res SCORE, Stockholm, Sweden..
    When calculative practices are no more: On the de-accountingization of the operational level of a public sector agency2019In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 35, no 4, p. 373-389Article in journal (Refereed)
    Abstract [en]

    This study reports on an attempt to remove management accounting's calculative practices at the operational level of a Swedish Public Agency. Using a Habermasian perspective, the study shows how the agency has attempted to replace the previous accounting practice, which involved target setting, performance management and measurement with a new leadership philosophy, and accounting practices that aim at generalizing the individual's private interest toward organizational interests. The result is interpreted as an attempt to make the individual responsible for the welfare of the collective in which, in its absence, the kind of validity that accounting's calculative practices enable is very much present as a longing to soothe the anxiety and uncertainty brought about by the responsibility to lead oneself.

  • 2.
    Höglund, Linda
    et al.
    Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.
    Holmgren Caicedo, M.
    Stockholm University.
    Mårtensson, M.
    Stockholm University.
    A balance of strategic management and entrepreneurship practices—The renewal journey of the Swedish Public Employment Service2018In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 34, no 4, p. 354-366Article in journal (Refereed)
    Abstract [en]

    The purpose of this paper is to study the first phase—from 2014 to 2016—of the Swedish Public Employment Service's renewal journey by examining how the agency worked to achieve its new strategy through processes of strategic management and entrepreneurship. We did this through the theoretical lens of strategic entrepreneurship (SE). The results showed that the agency's renewal processes are simultaneously entrepreneurial and strategic. The agency is historically well known for its detailed management and control, which creates several tensions with entrepreneurship. We contributed to previous literature by focusing on the organizational aspects of these tensions and the SE practices of balancing entrepreneurship with strategic management.

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