In this article we use two immigrant projects to identify similarities and consequences in order to discuss and analyse outwarding collaborative projects in human service organizations as a tool for change. The heavy use of projects in a slimmed public sector originates from projects’ contradictory promises of flexibility and effectiveness in the New Public Management context. Usually projects are used as a way to get more resources to long-term needs but are seldom implemented as planned in the regular organisation. Seemingly politicians, management and civil servants preferred are focusing on the positive side of projects as means to legitimate the organizations and to bring change by targeting and steering activities. However, they tend to overlook the negative consequences from projects. Citizens and participants experience frustration and distrust. The long-term development in organizations is scarce. Projects are seldom implemented meanwhile as the problems the projects were expected to target still are remaining or even are increasing.

Purpose The purpose of this study is to identify what is practiced during collaboration exercises and possible facilitators for inter-organisational collaboration.

Design/methodology/approach Interviews with 23 participants from four exercises in Sweden were carried out during autumn 2011. Interview data were subjected to qualitative content analysis.

Findings Findings indicate that the exercises tend to focus on intra-organisational routines and skills, rather than developing collaboration capacities. What the participants practiced depended on roles and order of arrival at the exercise. Exercises contributed to practicing leadership roles, which was considered essential since crises are unpredictable and require inter-organisational decision-making.

Originality/value The results of this study indicate that the ability to identify boundary objects, such as injured/patients, was found to be important in order for collaboration to occur. Furthermore, lessons learned from exercises could benefit from inter-organisational evaluation. By introducing and reinforcing certain elements and distinct aims of the exercise, the proactive function of collaboration exercises can be clarified.

Högskolan Kristianstad har gamla anor med utbildningar från mitten av 1800-talet men grundades först 1977 i sin nuvarande form. De sista 4-5 åren har högskolan haft planer på att göra en omstrukturering. Förändringsarbetet tog fart förra året och vi blev intresserade av att skriva om de förändringar som pågick. Syftet med uppsatsen var att analysera förändringsprocessen vid Högskolan Kristianstad, samt undersöka hur de anställda påverkades av den. Vi valde att göra intervjuer med de anställda för att få inblick om hur de upplever sin situation.

Våra frågeställningar var: Vad var de anställdas syn på omorganisationen?

Vad har de anställdas förväntningar varit under processens gång?  Vad har de anställdas farhågor varit under processens gång och vilka motstånd har uppkommit från de anställda under processens gång? Våra slutsatser är bland annat att en förändring är nödvändig på Högskolan Kristianstad, att skolan behöver en stark och tydlig ledning, att det hade varit bra om ledningen hade ett bredare underlag om förändringar i en akademisk miljö. Eftersom det redan finns en färdig plan för hur Högskolan Kristianstad ska se ut år 2012 så är det extra viktigt att ledningen drar lärdom av det förändringsarbete som nu pågår.

Organisational changes of the public sector have led to increased decentralisation of public services. Only fully fledged financial accounting and reporting systems guarantee the consolidated information needed by executive and legislative bodies to fulfil their duties in financial management and the supervision of network entities. Consolidated financial statements may serve to increase accountability and transparency towards internal and external stakeholders. The article aims at giving an overview of consolidation approaches in Organisation for Economic Co-operation and Development countries. It will focus on the methods applied and the guiding principles followed to define the perimeter of consolidation. The analysis is carried out through a comparison of legal requirements and standards for consolidation, and the published consolidated financial statements, taking the International Public Sector Accounting Standards as a benchmark. Points for practitioners The analysis of consolidation practice in Organisation for Economic Co-operation and Development countries reveals that while the use of consolidated financial statements is increasing, there are still significant deviations from the perspective of international accounting standards. The results show that the equity method plays a crucial role as it is used in a transition period to full consolidation and/or for organisations having major influence on the statements of financial position. These findings are of interest in the ongoing debate of international standard-setting in the field of consolidation, as well as for the discussion of European Public Sector Accounting Standards.

Les changements institutionnels survenus dans le secteur public se sont traduits par une decentralisation accrue des services publics. Seuls les veritables systemes de comptabilite generale et d’information comptable permettent de disposer a coup sur des informations consolidees dont ont besoin l’executif et le legislatif pour s’acquitter de leur mission dans la gestion financiere et la supervision des entites du reseau. Les comptes consolides (CC) peuvent contribuer a ameliorer l’imputabilite et la transparence vis- a-vis des parties prenantes internes et externes. Dans le present article, nous tentons de donner un apercu des methodes de consolidation utilisees dans les pays de l’OCDE. Nous nous interesserons aux methodes appliquees et aux principes directeurs qui sont appliques pour definir le perimetre de consolidation. Notre analyse se fonde sur une comparaison des exigences juridiques et des normes de consolidation, ainsi que sur les documents relatifs aux CC qui ont ete publies, en prenant pour reference les normes comptables internationales du secteur public (IPSAS).

The purpose of this ideology critical study is to investigate the hidden content in the reform Gy11 and compare it with the concept new public management. After the clarification of the hidden content, we compare the structure of the organization in Swedish high schools with the structure in public sector called new public management. The main questions of this study are the following: Is it possible to see the foundation of new public management in the Swedish high schools when it comes to the views of knowledge and the formation of goals? Which similarities can we find when we look at the organization new public management and the Swedish high school?

The result showed many similarities, both regarding the views of knowledge and the formations of goals. The structure of new public management has been largely implemented in the Swedish high schools and the schools now focus more on instrumental knowledge rather than universal knowledge based on understanding.

This is not surprising due to the social progress. In a society where instrumental knowledge is requested with the purpose of being sold on the market, schools are transforming the knowledge that is being taught as well. We have arrived in a society where individuals grow instead of the collective.

Purpose – The purpose of this paper is to review previous research on public appointments to systematize existing knowledge, identify gaps and discuss implications for future research in this field.

Design/methodology/approach – This paper is based on a systematic literature review, carried out using the Scopus database. We selected academic articles published in journals ranked in the 2018 CABS Academic Journal Guide plus public administration articles in journals classified by Google as falling within the areas of public policy and administration. The papers were analysed according to four categories: geographical area, theoretical framework, research method and organizational setting.

Findings – Results show the lack of research regarding areas like Latin America or East Asia; from a theoretical viewpoint, given the lack of explicit theoretical approaches, future research should have more formal and clear theoretical frameworks. Moreover, given the dominance of case study and review/reflectionstudies, alternative research methods, such as surveys or mixed methods are suggested for future works.

Research limitations/implications – We identify a new research agenda to revive the focus on public appointments as a tool for intra- and inter-organizational governance in the public sector. Specifically, we argue that how the process of public appointments is managed has huge democratic implications, and publicmanagers have a key role to play in that respect by designing effective governance systems and organizational procedures. The selection of papers has been limited to articles published in peer- review journals ranked in the 2018 CABS Guide; no distinctions have been made regarding journals’ positioning in the ranking. Moreover,this work takes a managerial and organizational approach, while the research on public appointments is clearly interdisciplinary, with previous contributions coming mainly from political scientists.

Originality/value – Despite the relevant body of literature on this topic, this study represents the first manuscript to summarize the state of the art of this theme, providing a research agenda on this very relevantbut quite neglected issue in public governance.

The paper is investigating invariant factors and the possible institutional variance produced by differences between countries, that impede or stimulate the utilisation of voluntary labour in municipalities, using data from one Italian and one Swedish municipality. Our major findings are 1. that the major invariant factor is that the uncertainty of the voluntary labour stimulates the mediation of it through organisations, and 2. that the institutional variance is influenced by the state actions.

Den manliga brottslingen är normen i samhället och kvinnliga motsvarigheter ses som undantag. I denna uppsats undersöks mediebilden av en kvinnlig mördare. Denna mediebild jämförs med hur motsvarande bild ser ut för en man. För att kunna göra den jämförelsen har fallet Bobby valts, där Bobbys mamma och hennes sambo utförde mordet på pojken. Vidare jämförs om det finns några skillnader eller likheter mellan mediebilderna i en dagstidning och en kvällstining. Metoden som använts är kvalitativ innehållsanalys. Materialet är tio nyhetsartiklar varav fem är från Dagens Nyheter och fem från Aftonbladet.

Resultaten visar att den kvinnliga mördaren och den manliga mördaren framställs på olika sätt. Mest fokus ligger på Bobbys mamma och artiklarnas respektive vinklar är valda därefter. Styvpappan som brottsling framträder som normen, medan förklaringar söks till mammans handlingar. Handlingars beskrivning och ordval visar även de på skillnader i hur en man respektive en kvinna framställs. Analysen visar också att det finns både likheter och skillnader mellan dagstidningens och kvällstidningens framställningar.

This work proposes to examine the governance structure of public-private corporations that manage local utilities (water, energy and multi-utility) in Italy. The objective is the verification, from a qualitative point of view, that the governance structure adequately guarantees the reconciliation of interests of different categories of shareholders (public and private), as local public service corporations increases their own shareholding basis by involving financial and industrial shareholders who bring with them both financial and industrial interests. The work shows that the corporate governance structure is one important tool in the end of the public owner in order to steer and control the public and private corporations.

This chapter addresses the various institutional arrangements for the delivery of local public services in France, Germany and Italy. It has a comparative focus but provides an analysis of how the different institutional variants of service provision have developed over time. In particular, it examines what new arrangements have been adopted and what effects may be expected for municipal governance. The chapter is intended to offer a critical analysis of the overall structures and trends rather than an analysis based on sectoral developments (e.g. water or social care). These may be found in other chapters of the book. With regard to the broad portfolio of local services, our intention is to concentrate on services usually provided by local utilities and which are mostly traded on (regulated) markets (in EU terminology: services of general economic interest), for example infrastructure services and basic services such as water, energy and transport. The chapter is organized as follows. It begins with an overview of institutional patterns in the three countries under study. We make a comparative analysis focusing on corporatization, that is, on the ongoing process of transforming local government units into (semi-)autonomous corporations, most with independent legal status and enjoying considerable managerial freedom. We also identify similarities and differences in patterns of service delivery.

This article analyses consolidated annual accounts in the public sector in six countries (Sweden, the UK, the USA, Canada, New Zealand and Australia) highlighting the differences and similarities in approaches. The authors also examine international trends and take an in-depth look at the International Public Sector Accounting Standards Board (IPSASB).

The paper mainly examines the governance strategies in the Municipal Corporate Groups (MCGs) from the public owner and contractor standpoint of view in order to find similarities and differences between Italy and Germany. The first part presents some theoretical considerations about corporate governance in the public sector (definition, principles, main characteristics and the impacts on MCGs). The second part presents the reasons of governance changes in two Italian and German Cities: one city with an internal group control unit and one city with an external solution (separate holding company). After an analysis and discussion of the comparatives research findings (in term of similarities and differences) in the two Countries in third section, the paper ends with a summary and some conclusions.

Purpose – The purpose of this viewpoint paper is to introduce the special issue and outline its major themes.

Design/methodology/approach – The public governance literature is described, and the necessity for analysing challenges for accountability and accounting in the public sector is elaborated upon, as a precursor to introducing the contributions to this special issue.

Findings – The public governance turn in public management and policy studies has often meant that accounting and accountability issues have been overlooked. This special issue reminds us that they are central in public governance and networks, and that accounting cannot be dismissed as only a “technical” issue since it is central in power relationships, building trust, ensuring transparency and improving decision making for both internal and external stakeholders.

Research limitations/implications – This special issue of Qualitative Research in Accounting & Management aims to stimulate qualitative research on how accounting and accountability are being shaped by the new public governance paradigm and, in turn, contribute to shaping it.

Practical implications – The articles included in this special issue focus on reforms and innovations that have been adopted based on the assumption that improving mechanisms of public governance and accountability will result in better public sector performance. The different aspects of governance and accounting changes will also be of interest to politicians, managers, citizens, and those who seek accountability from public sector organisations.

Originality/value – The paper offers a systematic empirical examination of the innovative experiences of different governments to strengthen transparency, openness and participation, and to enhance the capacity to manage, steer and monitor contracts, partnerships and relationships with private and public sector entities.

Syftet med föreliggande studie är att belysa de normer, värden och kunskaper som uttrycks i GY11, den svenska gymnasieskolans läroplan. Studien använder sig av en ideologikritisk analys, vars avsikt är att ge en fördjupad förståelse för samhället genom att avslöja falska beskrivningar av och uppfattningar om makt och verklighet. Med utgångspunkt i den prövande tesen att läroplanen som dokument står under inflytande av det omslutande samhällets idéer och materiella förhållanden läses och förstås GY11 i relation till teorier om rationalitet, kontroll och individualisering. Analysen visar att GY11 i flera avseenden bär drag av en nyliberal ideologi och bekräftar stora delar av den samhällskritik som formulerats av den kritiska skolan och av individualiseringsteoretiker. Det teoretiska ramverket anlägger även ett praktiskt perspektiv med begreppen techne, episteme och fronesis, vilka fungerar som referenspunkter i diskussionen kring kunskapers och handlingars legitimitet i enlighet med samhällets dominerande rationalitet. Studien har även en ambition att övergripande resonera om den svenska skolans realiserbara möjligheter att verka för ett kritiskt förhållningssätt och ett djupare samhällsmedvetande.

Performance measurement (PM) is now common in Western universities. This is also the case in Finland, where a new funding scheme was implemented to ensure that quality was included in universities' PM. However, this paper shows that the quality indicators in use are, in practice, quantitative. The paper is based on a large survey and has implications for university PM systems in Finland and internationally.

The purpose of this study is to investigate the content and work processes regarding the values written in the curriculum for Swedish high schools and compare it with theories regarding the individualized society and political moralism. After the clarification of the content in the values of Swedish high schools and the work processes that are supposed to give students fundamental understanding about them, I analyze and compere it to the theories that are presented in the study. The main questions of the study are the following: What kinds of values are found in the curriculum for Swedish high schools? In general, how do Swedish high schools work with the written values when focus have gone from education and learning to instrumental knowledge, results, abilities and flexibility?

The result showed that the content and work processes regarding the values in Swedish high schools are purely instrumental and moralistic. Due to the fact, that the individualized society and the neoliberal ideology do not require reflection and real understanding regarding the values. Therefore are the schools now more focused instrumental knowledge rather than universal knowledge based on understanding.

This is not a surprising result, due to the fact that the public and the political discourse are colonized by moralism. This is the reaction individuals have to the fragmented society, where an alternative to the neoliberal ideology is nonexistent. The only kind of criticism in today’s society is based on moralism, which is affecting the work processes regarding the values in Swedish high schools.

This study examines emergent responses in Swedish families when a family member working in the Swedish Armed Forces get deployed in an international military operation. A descriptive design encompassing eight years of dialogical participatory action research was used. During this period, 110 adults and 25 children participated in individual and/or group dialogical interviews. Qualitative content analysis was applied and emergent suggestions were subsequently validated in dialogues with participants. This eventually resulted in six ideal types of responses: Partnership; Supporting and mobilizing; Normalizing – ordinary life; Adjusting and negotiating; Emotional reacting; Suffering. The types, recognized by participating family members, including the soldiers, emerge as a matrix for the narrations of experiences and connected responses to the deployment. The Swedish families reject the notion that the general concept of military families captured ‘who we are’. We discuss the meaning of this in the context of organization (the Swedish Armed Forces) and society (family, government/politics).

Syftet med denna studie är att belysa den senmoderna skolans värdegrund och urskilja dess samhälleliga funktion. Ideologi kommer således att vara ett centralt begrepp för att ringa in värdegrundens funktion varpå det metodologiska avstampet har gjorts i den ideologikritiska traditionen. Vidare baserar sig studien på ett teoretiskt ramverk som diskuterar såväl individualismens som kapitalismens inflytande på skolan i relation till dess syfte som fostrare och förmedlare. Ideologikritiken och teorin appliceras sedan på material från Skolverket, Skolinspektionen och likabehandlingplaner från olika svenska gymnasieskolor med intentionen att belysa relationen mellan det fostrande anspråket och kunskapsförmedling.

Studiens resultat tyder på en skola och en värdegrund som befinner sig i förändring, vilken kan härledas till en brist på ett verkligt anspråk gentemot sitt syfte, eller en ”brist på en meningsfull helhet”. Utifrån studiens tes och Skolverkets material kan sålunda ett moralistiskt uttryck skönjas. Värdegrunden fyller därigenom en ideologisk funktion då den tillhandahåller en illusion som ger upphov till en snedvriden världssyn vari anspråket på godhet fortsatt kan uppfyllas utan något egentligt innehåll utanför fantasins sfär.

What explains affective polarization among voters and societal groups? Much of the existing literature focusing on mass political polarization in modern democracies originates in the US, where studies have shown that, while ideological separation has grown, political conflict increasingly reflects social identity divisions rather than policy disagreements, resulting in affective polarization. We focus on explaining such polarization in a multi-party context. Drawing on social identity theory and intergroup threat theory, we hypothesize that individuals who perceive an intergroup threat show stronger intergroup differentiation and increased affective polarization. We analyze the influence of perceived threat on affective polarization drawing on two large-scale representative surveys in Sweden (N = 1429 and 1343). We show that individual-level affective polarization is related to perceived intergroup threats among the voters in both studies, measuring affective polarization using social distance, negative trait attribution, and party like-dislike ratings.

Purpose - The purpose of this study is to investigate how the BSC is used to measure performance by the provider and the users in a municipality. Furthermore, the purpose is also to examine the different views of providers and users of BSC in different departments.

Design/methodology/approach – The research on the use of the BSC is based on a single case study in Kristianstad municipality. The case study was performed on three different administrations, culture and recreation, children and education, and care which are representing users of the BSC. The case study was also performed in the city management which presented the provider of the scorecard. Afterwards, the results of the case study have been analyzed from an institutional perspective.

Findings - In this case study, it is concluded that the BSC is a useful tool for performance measurement in the municipality of Kristianstad. The providers and users of the scorecard are viewed differently as a performance tool.

Research limitations – Due to a small sample size, it is difficult to generalize the results of this single case study. Future research could expand this study by a quantitative study based on a survey including all Swedish municipalities. Another proposal can be comparative case studies of different municipalities.

Practical implications – This thesis shows how the BSC is used for performance measurement and how it is viewed from the providers and users. Using the results of this study, managers can use the scorecard in a more efficient way.

Originality/value – This single case study examines the use of BSC in Krisitanstad municipality as there have been relatively few studies in this area. With the collection of the empirical evidence we have contributed with literature in this area.

Cross-sectional comparisons of costs for municipal services have become more and more common. This article aims to show that these comparisons do not give a true and fair view due to lack of harmonisation in the accounting standards within the local government sector. The article is based on a survey of Swedish water and sewage enterprises. Emphasises has been put on transactions that affects the cost of depreciation and cost of capital tied up in assets.

In 2004, a provision was introduced into the Environmental Code, which states that the plans and programs that may lead to significant environmental impact should be tested through an environmental impact assessment. This study focuses on what happens after such a description has been made. Is there anyone monitoring the real impact? And if so, in what regard?By reviewing environmental impact assessments made of Detailed Development Plans, as well as interviews with the municipalities concerned, I wanted to answer the question of municipalities actually live up to the legislative requirements, and how is monitoring sections written in the EIA's. The results show varying quality regarding monitoring sections in the EIA´s and almost non-existent follow-up work after the plan has been prepared.The municipalities that were interviewed all thought that the follow up idea was good, but in practice difficult. The reasons for this are that the law is poorly precise; there is a lack of resources or that the responsibilities within the organization can be a problem according to the municipalitiesOne of the solutions to this problem may be a reporting requirement against the municipalities, as this usually leads to an expanded and more focused work.