Search results

1 – 10 of over 5000
Open Access
Article
Publication date: 5 May 2021

Linda Höglund, Maria Mårtensson and Kerstin Thomson

The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as…

9698

Abstract

Purpose

The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as an analytical framework to study strategic management and management control practices in relation to public value.

Design/methodology/approach

The paper uses an interpretative longitudinal case study approach including qualitative methods of document studies and interviews between 2017 and 2019.

Findings

In the strategic triangle, the three nodes of authorising environment, public value creation and operational capacity are interdependent, and alignment is a necessity for a strategy to be successful. But this alignment is vulnerable. The findings suggest three propositions: (1) strategic alignment is vulnerable to management control practices having a strong focus on performance measurements, (2) strategic alignment is vulnerable to standardised management control practices and (3) strategic alignment is vulnerable to politically driven management control practices.

Originality/value

With the strategic triangle as a base, this paper tries to understand what kind of management control practices enable and/or constrain public value, as there has been a call for this kind of research. In this way it adds to earlier research on public value, to the growing interest in the strategic triangle as an analytical framework in analysing empirical material and to the request for more empirical studies on the subject. The strategic triangle also embraces political factors, government agendas and political leadership for which there has also been a call for more research.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 29 April 2021

Linda Höglund, Mikael Holmgren Caicedo, Maria Mårtensson and Fredrik Svärdsten

The objective of this paper is to generate further knowledge about strategic management accounting (SMA) in the public sector context. The authors attempt to do this through a…

4144

Abstract

Purpose

The objective of this paper is to generate further knowledge about strategic management accounting (SMA) in the public sector context. The authors attempt to do this through a study of SMA work in a public sector agency (PSA), the Swedish Transport Administration (STA). The paper elaborates on the formation of the agency's strategies and the challenges the agency's SMA work had to deal with, and focuses its analysis on the interplay between SMA and the characteristics of the public sector as well as how it is constitutive of strategy.

Design/methodology/approach

The empirical material was gathered between 2013 and 2015 and consists of documents that include the STA's appropriation, mandate, strategic and operational plans, and balanced scorecard, as well as interviews with 35 civil servants at various levels of the STA.

Findings

The study finds that, depending on the performances of PSAs in their specific environment and the influences from the environment's constituents, SMA may function as an instrument that makes or breaks strategies. The characteristics of the public sector context may therefore affect SMA, and by extension, strategy, in several ways. First, the present case shows that the inherent reduction that the focus of SMA techniques entails, and their inability to deal with the complexity of a PSA's context, places them at constant risk of becoming strategically irrelevant in the eyes of knowledgeable local managers in a PSA. Second, interventions from the government may override a PSA's SMA and in effect make a PSA's strategic focus ambiguous. Third, outside monitoring performed by such actors as the National Audit Office and the mass media may influence a PSA's SMA work both directly and indirectly when the agency and the government are responsive to the agenda set by such scrutiny.

Originality/value

The paper broadens the scope of earlier SMA research in the public sector by including the specific characteristics of the public sector in the analysis and how accounting techniques may come to compete for strategic placement as they are propelled from within and from without the organization.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 33 no. 4
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 17 May 2023

Pernilla Gluch, Ingrid Svensson and Jan Bröchner

This study aims to investigate practitioners’ perceptions of strategic work in municipal facilities management: how public facilities management is changing, what is included in…

2867

Abstract

Purpose

This study aims to investigate practitioners’ perceptions of strategic work in municipal facilities management: how public facilities management is changing, what is included in strategic public facilities management and who leads the strategic work.

Design/methodology/approach

A literature review begins with mainstream studies of strategy management, ultimately concentrating on municipal facilities management. Findings are based on a 2020/2021 questionnaire targeting 356 practitioners in municipal facilities management across Sweden (50% response rate). The statistical treatment includes factor analysis.

Findings

Most respondents indicated changed ways of managing facilities in the past five years; most reported that they were in an organization with an explicit goal of working more strategically. Respondents associated strategic facilities management with governance, facilities, sustainability, technology change and communication. Frequently, it was the management team of the facilities management department that led strategic work.

Research limitations/implications

Research into municipal facilities management is dominated by studies in Northern Europe, and more studies from other regions are needed. How strategies and work roles evolve in parallel appears to be a fruitful direction of further research.

Practical implications

Facilities managers need stronger competences and more resources to engage in strategic facilities management. Findings indicate a need to integrate sustainability aspects better into long-term strategic work.

Social implications

More strategic municipal facilities management is of obvious social value.

Originality/value

This is the first study of practitioner perceptions of work on strategic facilities management in municipalities.

Open Access
Article
Publication date: 27 October 2021

Enrico Guarini, Elisa Mori and Elena Zuffada

This article investigates how Sustainable Development Goals (SDGs) can be integrated into the strategic planning and management processes of local governments (LGs). It draws from…

6059

Abstract

Purpose

This article investigates how Sustainable Development Goals (SDGs) can be integrated into the strategic planning and management processes of local governments (LGs). It draws from the classic strategic planning and control framework developed in management studies and elaborates some propositions for adapting, implementing and monitoring the SDGs at the city level.

Design/methodology/approach

As a first step in the assessment of the ways the principles of sustainable development can be integrated into LG management, this research scrutinizes the incorporation of sustainability goals in the strategic plans of all medium-to-large capital cities of provinces in Italy, a context in which there has been a National Strategy for Sustainable Development (NSSD) since 2016.

Findings

The focus on SDGs at the LG level in Italy is in its initial stage, and few capital cities have started to integrate sustainable development concerns into their comprehensive strategic plans. SDGs are used mainly as a reference framework in the strategic plans to demonstrate the contribution of LG strategies to global concerns on sustainable development.

Practical implications

The paper offers insights for political leaders and public managers to rethink their strategic management systems, including the continuous process of evaluating and updating of strategic plans, in accordance with the multidimensional perspective of sustainability. To this end, the study has identified possible patterns of actions that public managers elsewhere will find useful.

Originality/value

The managerial approach behind the proposed conceptual framework might contribute to effectively localize the SDGs in multilevel government settings and to integrate the concept of sustainability as a guiding principle into organizational routines.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 34 no. 5
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 26 September 2022

Annukka Berg, Katriina Alhola, Juha Peltomaa and Satu Tietari

Public procurement is a major driving force that can be used to advance societal goals such as sustainability. The lack of strategic management and top-level commitment have been…

2469

Abstract

Purpose

Public procurement is a major driving force that can be used to advance societal goals such as sustainability. The lack of strategic management and top-level commitment have been found to be major hindrances to the promotion of sustainable public procurement (SPP). This study aims to examine the functioning of a successful Finnish SPP development programme, the KEINO Academy (2019–2020), that tackled these challenges in a holistic way.

Design/methodology/approach

The article is mainly based on qualitative analysis of interviews with 24 municipal representatives.

Findings

The KEINO Academy advanced SPP management through the following functions: legitimising SPP development work, structuring SPP development work, offering expert support and facilitating peer support. The functions were mainly able to meet the key challenges experienced by the participating municipalities. However, some challenges cannot be directly solved by an intermediary such as the KEINO Academy. These challenges include, for example, a lack of resources.

Social implications

On the basis of the study, SPP development programmes should: build a holistic working model; respect the versatility of the participating organisations; involve all the key people in the organisations, including the directors; and sustain change.

Originality/value

The main theoretical contribution is the combination of two streams of literature, those of SPP management and intermediary functions. Further, the article makes an empirical contribution by studying the KEINO Academy as a pioneering SPP development case.

Open Access
Article
Publication date: 21 May 2021

Ingrid Svensson and Martin Löwstedt

The purpose of this paper is to explore how a multitude of demands and challenges faced by public facilities management organizations’ (PFMOs) particularly in relation to a large…

1034

Abstract

Purpose

The purpose of this paper is to explore how a multitude of demands and challenges faced by public facilities management organizations’ (PFMOs) particularly in relation to a large building stock in need of measures’ are acted upon and negotiated in practice. Specifically this study asks: What are the institutional logics (IL) that constitute the organizational context of PFMOs? How does an institutional worker navigate to create change in PFMOs?

Design/methodology/approach

Data were collected through a case study of a public facility management organization and include interviews, a questionnaire, observations and organizational documents. The analytical focus is the work of a single actor, a project manager portrayed as “the navigator” and his institutional work (IW) of developing and implementing new organizational practices, to meet current challenges and develop a more “strategic” facility management.

Findings

The complex institutional landscape faced by officials in PFMOs enforce officials responsible for implementing and developing new practices to become navigators.

Originality/value

The findings offer a rich practice-based account of the day-to-day IW carried out by actors that try to navigate complex institutional landscapes, consisting of multiple and, at times, conflicting IL. Current challenges for PFMOs are to be portrayed as multi-dimensional and the actual work to transform organizational practices in this context is highly complex, unordered and messy. The findings point towards a need for new competences and roles to tackle current challenges; geared towards integrating different logics and perspectives.

Details

Facilities , vol. 39 no. 11/12
Type: Research Article
ISSN: 0263-2772

Keywords

Open Access
Article
Publication date: 8 June 2023

Linda Höglund, Maria Mårtensson and Pia Nylinder

The purpose of this paper is to conceptualise our understanding of public value accounting (PVA) by studying the use and usefulness of performance measurements (PM) as a management

Abstract

Purpose

The purpose of this paper is to conceptualise our understanding of public value accounting (PVA) by studying the use and usefulness of performance measurements (PM) as a management tool. The authors do this from a perspective in which they address the complexity of various (sometimes conflicting) assessments of performance measurement and management (PMM) by different stakeholders.

Design/methodology/approach

An interpretative case study using qualitative methods. The paper is based on 30 interviews conducted in 2018 and 2019 with respondents working with PMM at different levels, such as politicians, officials and health-care professionals. The study context was Region Stockholm (RS) in Sweden and its health-care division.

Findings

PMs become an instrumental tool for PMM, which led to output being promoted above outcome. The authors show that there is a conceptual shortcoming in the discussion of PVA, as the effort needed to achieve outcome-based information might exceed the ability of an organisation to deliver it. The authors address the importance of studying the interaction among different stakeholders, including politicians, the public and media, in research on PVA, as well as possible power relationships among stakeholders.

Originality/value

The authors contribute to the growing research on PVA and its call for more empirical research by offering a more nuanced interpretation of PVA activities. The authors do this by studying PMM and the nature of these activities in a public sector organisation from a multiple-stakeholder perspective.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 31 January 2023

Guido Noto, Anna Prenestini, Federico Cosenz and Gustavo Barresi

Public health strategies and activities are intrinsically complex. According to the literature, this “wickedness” depends on the different interests and expectations of the…

1261

Abstract

Purpose

Public health strategies and activities are intrinsically complex. According to the literature, this “wickedness” depends on the different interests and expectations of the stakeholders and the community, the fragmented governance of the related services and the challenges in measuring and assessing public health outcomes. Existent performance measures and management systems for public health are not designed to cope with wickedness since they are mainly focused on inputs and outputs, neglecting broader outcomes because of their long-term impact and the poor accountability of results. This research aims to tackle this shortfall by adopting a dynamic performance management (DPM) approach.

Design/methodology/approach

This research explores the case of the vaccination campaign of a Regional Health System. Through the analysis of an illustrative case study, the research discusses both opportunities and limits of the proposed approach.

Findings

This research highlights that DPM supports performance management (PM) in wicked contexts, thanks to the adoption of a system-wide perspective and the possibility of using simulation to experiment with alternative strategies and benchmarking performance results with simulated trends.

Originality/value

This article tackles a gap related to the management of wicked problems both from a theory and a practical perspective. In particular, this research suggests the adoption of DPM as an approach that may support policymakers in tackling social pluralism, institutional complexity and scientific uncertainty all at once.

Details

International Journal of Public Sector Management, vol. 36 no. 2
Type: Research Article
ISSN: 0951-3558

Keywords

Open Access
Article
Publication date: 17 February 2023

Vanja Bojanic

This paper aims to take stock of current knowledge on chief executive officers (CEOs) speaking out on societal issues and to position the phenomenon with and against the relevant…

1288

Abstract

Purpose

This paper aims to take stock of current knowledge on chief executive officers (CEOs) speaking out on societal issues and to position the phenomenon with and against the relevant literature on CEO communication. Ultimately, the paper seeks to arrive at a better conceptual understanding of CEO advocates and activists from a communication science perspective.

Design/methodology/approach

This paper is conceptual and considers findings from the literature on personalization, reputation, issues and topic management.

Findings

The paper reflects media, receptive and strategic implications for CEO advocates and activists and derives four workable propositions. It lays the foundation for treating CEO advocacy and activism as a form of strategic topic management that harnesses personalization to address a new set of stakeholder demands.

Practical implications

The insights gained from this paper may help researchers and practitioners understand when CEOs should speak up, what to communicate and how. The human element behind this kind of communication echoes new expectations, demands and values from stakeholders, shareholders and society at large.

Social implications

Understanding the specific interdependencies between personalization, reputation, issues and topic management underlying CEO advocacy and activism can help to improve a CEO's relationship with stakeholders and guide the public discourse to actively bring about positive societal change.

Originality/value

The paper fills a gap by providing an understanding of advocate and activist CEOs from a communication science perspective. The insights from this paper can be used as a starting point for further research on this subject.

Details

Journal of Communication Management, vol. 27 no. 3
Type: Research Article
ISSN: 1363-254X

Keywords

Open Access
Article
Publication date: 8 July 2019

Sandro Cabral and Claude Ménard

Building on the literature of hybrids in the context of public organizations, this paper aims to discuss under which conditions hybrids can adequately provide “critical services”…

1106

Abstract

Purpose

Building on the literature of hybrids in the context of public organizations, this paper aims to discuss under which conditions hybrids can adequately provide “critical services”, a subset of public services characterized by their simultaneous exposure to externalities, socio-economic cohesion and legitimacy concerns.

Design/methodology/approach

The authors collect indications from two stylized examples, prisons and defense, to develop propositions as a step toward assessing the potential role of hybrids as alternatives to direct public provision or full privatization in the delivery of critical services.

Findings

This paper examines the conditions under which hybrid arrangements outperform the polar cases of public bureaus and full privatization in the delivery of a specific subset of public goods that the authors identify as “critical services”.

Originality/value

The authors suggest that there might be comparative advantages in relying on hybrid arrangements rather than the usual solutions of fully private or fully governmental provision. However, they also submit that these advantages are conditional to the capacity of hybrids to reconcile competing interests to achieve socio-economic cohesion, to combine capabilities dispersed among partners to benefit from positive externalities and to satisfy legitimacy concerns with respect to the role of government.

Details

RAUSP Management Journal, vol. 54 no. 3
Type: Research Article
ISSN: 2531-0488

Keywords

1 – 10 of over 5000