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Since the 1970s the Supreme Audit Institutions (SAI) have gradually expanded their role as external controllers of the public administration. Instead of merely controlling whether accounts are according to standards they have taken on a role as evaluators with a mandate to assess whether the public administration works economically, efficiently and effectively. With this new regime of external control, the question arises whether the SAIs’ control, in practice, contributes to a more efficient and effective public sector. Whether this external control will be effective depends, in the end, on the extent to which the organisations learn from the control they are subjected to and make actual changes. The chapter uses theories of cultural differences and theories on control within public administration to understand civil servant perceptions of SAI results. Data on civil servants’ reactions to the SAIs’ performance audit in four countries are analysed to see whether performance audits have any impact on the audited entities. The research is based on 696 responses to questionnaires sent out to civil servants in three different Nordic countries plus one new democracy in northern Europe, Estonia.

Research on entrepreneurship has documented differences in male and female entrepreneurs' growth ambitions. It has sometimes been criticized for disregarding important questions and contributions and for favoring a purely economic perspective. This includes a tendency to compare female entrepreneurs with a male norm. In this article, the authors, therefore, apply a more constructive approach and ask how and why entrepreneurial strategies are gendered. The paper aims to discuss these issues.

By analysing six cases, three female- and three male-dominated companies, the authors examined how men and women do business. The authors based the analysis on Miles and Snow's typology on product and market strategy and at the same time expanded it.

The findings substantiated that women and men have similar qualities as entrepreneurs, but women's ambitions and values tend to be different to those espoused by men. This influences their growth strategies. The Miles and Snow typology was adjusted to encompass different growth strategies; staying small or expanding. The article discusses the implications of these findings for regional development and sustainability.

The research design in this article does not necessarily allow the authors to grasp the internal workings of a typical small- or medium-sized business. Neither does it provide generalizable information. Instead, the authors chose to focus on highly gendered sectors of industry to identify potential gender differences.

This article contributes to theory on the motivation for entrepreneurship and to research on growth strategies. It also contributes to the literature on Miles and Snow's typology questioning the taken-for-granted goal of growth in economic theories and raising the question of advantages of the choice of staying small. The authors direct the focus to perspectives of embeddedness and intersectionality as a direction for future research.