Relative Performance Evaluation in Swedish Local Government

Siverbo, Sven; Johansson, Tobias

doi:10.1111/j.0267-4424.2006.00403.x

Cited by 33 publications

(35 citation statements)

References 30 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Moreover, in order to obtain the desired benefits, managers should be willing to use the information and even to compare themselves with other entities. So, the obligatory use of this information is not sufficient: it is necessary to bring about a change from the management point of view, as has been done in countries such as Norway (Jonhsen and Vakkuri, 2008) and Sweden (Siverbo and Johanson, ; and Johanson and Siverbo, ) where these indicators are voluntary and the entities participate voluntarily in benchmarking processes.…”

Section: Discussionmentioning

confidence: 99%

“…In Sweden, local governments use their own self‐developed models, although state initiatives have been taken to make it easier for local governments to mutually compare their performance and many of the performance evaluations performed in the Swedish municipalities involve comparison with other municipalities, which increases the potentialities and usefulness of the measures (Siverbo and Johansson, ; and Johanson and Siverbo, ).…”

Section: The Benefits Of Performance Reporting In Practice: An Internmentioning

confidence: 99%

See 1 more Smart Citation

From Rhetoric to Practice: The Case of Spanish Local Government Reforms

Brusca

Montesinos

2013

Financ Acc Manag

View full text Add to dashboard Cite

This paper aims to explore what performance management tools are implemented in practice in Spanish local governments and whether they have led to an improvement in public management and accountability. We also analyse the usefulness of performance reporting, comparing it with that of accrual financial reporting. The results show that most of the entities that have introduced performance indicators do not use them for decision‐making or accountability. After two decades of reforms in financial and management systems, financial directors still consider that budgetary reporting is the most useful, basically because the control of expenditure is still based on the budget.

show abstract

Section: Discussionmentioning

confidence: 99%

Section: The Benefits Of Performance Reporting In Practice: An Internmentioning

confidence: 99%

From Rhetoric to Practice: The Case of Spanish Local Government Reforms

Brusca

Montesinos

2013

Financ Acc Manag

View full text Add to dashboard Cite

show abstract

“…Recent work on the roles of management control in public sector organisations points in the same direction, as it emphasises how instrumental rationalities guiding action are not necessarily inconsistent with the values that motivate symbolic actions and decoupling in such organisations (Lounsbury, ; and Modell, ). Public sector agencies might maintain legitimacy towards ambiguous measures and at the same time act according to efficiency‐seeking rationalities (van Helden and Tillerma, ; and Siverbo and Johansson, ). These findings illustrate that some institutionally conditioned management control changes (like the introduction of performance management systems available to clinical departments) may be embedded in forms of logic which reflect instrumental rationalities while at the same time giving rise to diverse practices, due to the different strategies expressed by key actors.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

Managerialism and Profession‐Based Logic: The Use of Accounting Information in Changing Hospitals

Pettersen¹,

Solstad²

2014

Financ Acc Manag

View full text Add to dashboard Cite

The hospital sector has undergone significant management reforms over the last decades. These reforms include more use of accounting information. This paper focuses on the kinds of logic that guide clinical managers’ perception of their management control practices when including accounting information in decisions. A survey study was undertaken among clinical managers, and it was completed by interviews to go deeper into the management control processes in three large hospitals in the middle and northern parts of Norway. We found that there is a triangle of logic which may change and form different patterns, according to different contexts and variations in professional background.

show abstract

“…Studies of changes in public organisations have often emphasised that another management rationale prevails in public companies and that public sector companies often only ceremonially implement new control tools. Consequently, it is, as Siverbo and Johansson (2006) point out, difficult to determine whether benchmarking-based control models affect organisations or whether the models are decoupled from practice. The interviews in this paper, however, show that the benchmarking model affects the managerial rationales and that actual changes appear to be initiated.…”

Section: Discussionmentioning

confidence: 99%

Collaborative benchmarking in the Danish district-heating sector

Bukh

Dietrichson

2016

International Journal of Public Sector Management

View full text Add to dashboard Cite

Purpose -The purpose of this paper is threefold: to investigate why and how companies in voluntary networks engage in performance benchmarking; how requirements for a standardised chart of accounts are handled; and what the role of regulatory pressure is. Design/methodology/approach -The paper is based on a longitudinal case study of an established group of six district-heating companies. The data sources are semi-structured interviews, observations and documents. Findings -Both the forthcoming re-regulation of the district-heating sector and aims to improve efficiency were motivating the collaboration among the firms. An interpretation of common accounting rules can be negotiated in a collaborative network. The benchmarking model was embedded in routines internally in firms to facilitate learning and knowledge exchange, but it was also used to legitimise current operations.

show abstract

Relative Performance Evaluation in Swedish Local Government

Cited by 33 publications

References 30 publications

From Rhetoric to Practice: The Case of Spanish Local Government Reforms

From Rhetoric to Practice: The Case of Spanish Local Government Reforms

Managerialism and Profession‐Based Logic: The Use of Accounting Information in Changing Hospitals

Collaborative benchmarking in the Danish district-heating sector

Contact Info

Product

Resources

About