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Revision, är det något för den breda massanatt bry sig om förutom att det inne-bär krångel för företagare som vill framåt? Ja. Fundera på hur en kapitalistisk ekonomioch det globala finanssystemet skullese ut och fungera utan att företagens ekonomiskaredovisning granskades av enoberoende expert? Eller om du skulle vågaköpa bostadsrätten för fem miljoner krmed en betydande andel av föreningensskulder uppe på det utan att du kunde litapå föreningens årsredovisning? Det gårnästan inte att föreställa sig hur det ensskulle se ut och vad det skulle krävas föratt miljardtransaktioner skulle kommatill stånd utan det. Något som pekar påvilken central institution revisionen är idagens ekonomier.

Byråernas fokus på social kompetens vid rekrytering skapar felaktiga förväntningar och får många att sluta i förtid. Det skriver forskarna Thomas Carrington, Tobias Johansson-Berg och Gustav Johed i en fördjupningsartikel för Balans.

This study contributes to our understanding of how new control archetypes emerge in institutional fields. We conceptualize and explore how a competing control archetype is theorized to promote archetype change. Our empirical case illustrates how a governmental committee developed and promoted Trust-Based Control (TBC) as an alternative to New Public Management (NPM)-oriented control in the public sector field. The emerging new control archetype gained momentum through the active work of the committee (the "theorists") in six lines of theorization: Self-recognizing, Homogenizing, Explicating, Abstracting, Refocusing, and Role-remodeling. By analyzing the role of theorization in the creation of an emerging control archetype, our study contributes to research on theorization for the emergence of field-wide accounting and control variation. Our case and conceptualization also contribute to a critical examination of NPM critics and how the committee's theorization may enable or hinder ending the NPM era in the field in the longer term.

This study aims to examine the diffusion and implementation of trust-based management (TBM) in Scandinavian countries (Denmark, Norway and Sweden). TBM is a novel “anti-New Public Management (NPM)” innovation within the realm of New Public Governance (NPG), which asserts that leadership and control in public sector organizations should be practiced and designed based on the assumption that civil servants and employees in general are trustworthy. The research questions are as follows: How has TBM been diffused and implemented in Scandinavia? To what extent can the institutional logics framework increase understanding of similarities and differences between the Scandinavian countries (Denmark, Norway and Sweden)?

Design/methodology/approachThe authors designed and submitted surveys to the municipal directors of the three Scandinavian municipal populations, thereby producing a unique cross-country dataset on TBM diffusion and implementation in Scandinavia (Denmark, Norway and Sweden).

FindingsThe authors' study shows that TBM has diffused widely among Scandinavian municipalities and has developed into a municipal-level concept across policy fields and sectors. While Denmark stands out as an earlier and more decisive TBM reformer, the results show that similarities in the diffusion and implementation of TBM in Scandinavian countries are more apparent than the differences.

Originality/valueThis study contributes to the public management literature and research on anti-NPM and NPG concepts by being the first wide-scale empirical study of TBM diffusion and implementation in the Scandinavian municipal sectors.

Supervisor feedback is essential for training and socialising early career auditors. One fundamental aspect and choice of a supervisor's feedback practice and style is whether to focus on encouraging good or discouraging poor performance. We acknowledge that early career auditors likely receive feedback on both good and poor performance in ongoing and extended feedback relationships with their closest supervisor. A work–life reality that implies that the effects of supervisors' inclinations towards a specific performance feedback sign must be assessed within a frame in which they coexist to varying degrees. We generate hypotheses on how the feedback sign from the closest supervisor affects early career auditors' underreporting of time and intrinsic work motivation, which are two matters related to audit quality. We found that supervisor feedback on negative performance was associated with increased underreporting of time and decreased intrinsic motivation. Feedback on positive performance lessens underreporting of time and supports the development of intrinsic motivation. In summary, our results support emphasising the type of performance for which supervisors choose to provide feedback.

Ett förslag mot bristen på fängelseplatser är privata anstalter. Att överlåtadelar av statens våldsmonopol till marknaden är dock vanskligt, ochekonomiska fördelar finns knappast. Både principiella och praktiska skältalar för att inlåsning av kriminella ska skötas av myndigheter, skriversamhällsvetarna Monika Berg och Tobias Johansson-Berg.

Purpose – The authors study how enabling perceptions (flexibility, reparability and internal and globaltransparency) of a budgetary control system are formed, and whether enabling perceptions empower lowerlevel managers and make them form less negative attitudes about red tape in the organization. This study is warranted because of the lack of knowledge on how perceptual variation in flexibility, repairabilityand transparency of a control system within an organization, where managers experiencing the same controlsystem design, can be explained.

Design/methodology/approach – Survey data with answers from 211 managers from a large localgovernment organization in Sweden is analyzed with structural equation modeling.

Findings – The extent to which the budget system is perceived as having enabling qualities (being flexible,reparable and transparent) is explained by the safeness of the individual manager’s psychological climate. Thisclimate is characterized by trust and fairness perceptions in upper management. In turn, enabling perceptionspositively affect a sense of psychological empowerment and reduces attitudes toward red tape in theorganization.

Originality/value – The authors contribute by identifying an important factor explaining individual-levelvariability in enabling perceptions of control systems within organizations. Compared to previous researchthat has taken an interest in the organizational-level climate, the authors theorize about and investigate (partsof) the individual-level psychological climate as an explanation of within-system variability.

I takt med att datadriven analys blir mer avancerad måste också nya färdigheter hos dem som tolkar statistiken utvecklas, skriver professor Tobias Johansson-Berg.

By collecting and analysing survey data from newly employed audit assistants at the largest accounting firms in Sweden, this chapter aims to analyse key aspects of becoming an auditor. The study investigates the characteristics of these audit assistants and to what extent their opinions coincide with the opinions of other highly educated citizens. It also investigates to what extent four value commitments of the new recruits coincide with these of senior auditors. The results show that the ones recruited today are more diverse than their older peers with respect to educational, socio-economical, and geographical backgrounds. While sharing high confidence in the universities, the legal system, and the police, the audit recruits' opinions (i.e. trust in societal institutions like the media) deviate from other citizens with higher education. The similar opinions related to auditing (e.g. professional and client commitments) indicate that the newly recruited auditors seem to already closely reflect the identity of authorised and approved auditors when being employed. They also believe that the reason for their being hired is more related to ‘soft’ skills than to ‘hard’ accounting and auditing knowledge.