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Can you trust the process? A study about the relationship between governance structures and management control in Swedish municipalities

Hedman, Victor LU and Axelsson, Madeleine LU (2022) BUSN79 20221
Department of Business Administration
Abstract
Title: Can you trust the process? A study about the relationship between management control and governance structures in Swedish municipalities
Seminar date: 1st of June, 2022.
Course: BUSN79, Degree project in Accounting and Finance, Master level, 15 ECTS
Authors: Madeleine Axelsson and Victor Hedman
Supervisor: Johan Dergård
Keywords: Governance in public sector, New public management, Post-new public management, Management Control in public sector, Management control as packages.
Purpose: The purpose of this study is to investigate how governance structures are related to the design of MC in Swedish municipalities.
Methodology: Nine semi structured interviews were conducted and a thematic analysis was done in order to analyze... (More)
Title: Can you trust the process? A study about the relationship between management control and governance structures in Swedish municipalities
Seminar date: 1st of June, 2022.
Course: BUSN79, Degree project in Accounting and Finance, Master level, 15 ECTS
Authors: Madeleine Axelsson and Victor Hedman
Supervisor: Johan Dergård
Keywords: Governance in public sector, New public management, Post-new public management, Management Control in public sector, Management control as packages.
Purpose: The purpose of this study is to investigate how governance structures are related to the design of MC in Swedish municipalities.
Methodology: Nine semi structured interviews were conducted and a thematic analysis was done in order to analyze the findings.
Theoretical perspectives: Three identified governance structures (New public management, hybrid and post-New public management) and management control framework by Bedford, Malmi and Sandelin (2016) serve as the theoretical perspectives where the management control framework is complemented with some additional literature.
Empirical foundation: Nine semi-structured interviews with employees working in the area of accounting, management control and strategy.
Conclusion: It is apparent that some controls were dependent on the implemented governance structure and others were not able to be affected by the governance due to other stronger forces such as regulation, budget or best practice. (Less)
Please use this url to cite or link to this publication:
author
Hedman, Victor LU and Axelsson, Madeleine LU
supervisor
organization
course
BUSN79 20221
year
type
H1 - Master's Degree (One Year)
subject
keywords
Governance in public sector, New public management, Post-new public management, Management Control in public sector, Management control as packages.
language
English
id
9093445
date added to LUP
2022-09-19 14:38:52
date last changed
2022-09-19 14:38:52
@misc{9093445,
  abstract     = {{Title: Can you trust the process? A study about the relationship between management control and governance structures in Swedish municipalities
Seminar date: 1st of June, 2022.
Course: BUSN79, Degree project in Accounting and Finance, Master level, 15 ECTS
Authors: Madeleine Axelsson and Victor Hedman
Supervisor: Johan Dergård
Keywords: Governance in public sector, New public management, Post-new public management, Management Control in public sector, Management control as packages. 
Purpose: The purpose of this study is to investigate how governance structures are related to the design of MC in Swedish municipalities. 
Methodology: Nine semi structured interviews were conducted and a thematic analysis was done in order to analyze the findings. 
Theoretical perspectives: Three identified governance structures (New public management, hybrid and post-New public management) and management control framework by Bedford, Malmi and Sandelin (2016) serve as the theoretical perspectives where the management control framework is complemented with some additional literature. 
Empirical foundation: Nine semi-structured interviews with employees working in the area of accounting, management control and strategy. 
Conclusion: It is apparent that some controls were dependent on the implemented governance structure and others were not able to be affected by the governance due to other stronger forces such as regulation, budget or best practice.}},
  author       = {{Hedman, Victor and Axelsson, Madeleine}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Can you trust the process? A study about the relationship between governance structures and management control in Swedish municipalities}},
  year         = {{2022}},
}