Design and Use of Performance Measurement Systems Under Uncertainty
(2026) BUSN79 20261Department of Business Administration
- Abstract
- Seminar date: 2026-06-02
Course: BUSN79 Degree Project in Accounting & Finance, 15 credits
Authors: Melker Olsson and Mattias Selde
Advisor/Examiner: Anders Anell / Elin Funck
Five key words: Uncertainty, Ambiguity, Performance Measurement Systems, Swedish
Municipalities, Simons’ Levers of Control
Purpose: The purpose of this study is to develop an understanding of how performance
measurement systems function as governance tools in Swedish municipalities under
conditions of uncertainty and ambiguity, with a focus on how PMSs are designed and used to
support control, accountability, learning, and adaptation.
Methodology: The study adopts a qualitative multiple case study design based on three
Swedish municipalities.... (More) - Seminar date: 2026-06-02
Course: BUSN79 Degree Project in Accounting & Finance, 15 credits
Authors: Melker Olsson and Mattias Selde
Advisor/Examiner: Anders Anell / Elin Funck
Five key words: Uncertainty, Ambiguity, Performance Measurement Systems, Swedish
Municipalities, Simons’ Levers of Control
Purpose: The purpose of this study is to develop an understanding of how performance
measurement systems function as governance tools in Swedish municipalities under
conditions of uncertainty and ambiguity, with a focus on how PMSs are designed and used to
support control, accountability, learning, and adaptation.
Methodology: The study adopts a qualitative multiple case study design based on three
Swedish municipalities. Empirical material was collected through semi-structured interviews
with strategic, operational, and specialist-level respondents. The material was analyzed
thematically, both within and across cases.
Theoretical perspectives: Uncertainty, Ambiguity, Performance Measurement Systems,
Simons’ LOC Framework, Institutional Theory
Empirical foundation: The empirical foundation consists of interviews with municipal
respondents. The cases provide insight into how municipalities with differing local conditions
and size perceive and manage uncertainty.
Conclusions: The study shows that uncertainty in Swedish municipalities is both external
and internal, involving changing external conditions as well as ambiguity in goals and
priorities. PMSs are designed as hybrid systems that combine indicators, targets, qualitative
assessments, and contextual judgment. They are used diagnostically for control,
accountability, and follow-up, but also learning, dialogue, and adaptation. The findings also
show that institutional pressure influences PMS design and use through comparison, legal
requirements, networks, and expectations of legitimacy (Less)
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/student-papers/record/9242134
- author
- Olsson, Melker LU and Selde, Mattias LU
- supervisor
-
- Anders Anell LU
- organization
- course
- BUSN79 20261
- year
- 2026
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Uncertainty, Ambiguity, Performance Measurement Systems, Swedish Municipalities, Simons' Levers of Control
- language
- English
- id
- 9242134
- date added to LUP
- 2026-07-01 12:49:25
- date last changed
- 2026-07-01 12:49:25
@misc{9242134,
abstract = {{Seminar date: 2026-06-02
Course: BUSN79 Degree Project in Accounting & Finance, 15 credits
Authors: Melker Olsson and Mattias Selde
Advisor/Examiner: Anders Anell / Elin Funck
Five key words: Uncertainty, Ambiguity, Performance Measurement Systems, Swedish
Municipalities, Simons’ Levers of Control
Purpose: The purpose of this study is to develop an understanding of how performance
measurement systems function as governance tools in Swedish municipalities under
conditions of uncertainty and ambiguity, with a focus on how PMSs are designed and used to
support control, accountability, learning, and adaptation.
Methodology: The study adopts a qualitative multiple case study design based on three
Swedish municipalities. Empirical material was collected through semi-structured interviews
with strategic, operational, and specialist-level respondents. The material was analyzed
thematically, both within and across cases.
Theoretical perspectives: Uncertainty, Ambiguity, Performance Measurement Systems,
Simons’ LOC Framework, Institutional Theory
Empirical foundation: The empirical foundation consists of interviews with municipal
respondents. The cases provide insight into how municipalities with differing local conditions
and size perceive and manage uncertainty.
Conclusions: The study shows that uncertainty in Swedish municipalities is both external
and internal, involving changing external conditions as well as ambiguity in goals and
priorities. PMSs are designed as hybrid systems that combine indicators, targets, qualitative
assessments, and contextual judgment. They are used diagnostically for control,
accountability, and follow-up, but also learning, dialogue, and adaptation. The findings also
show that institutional pressure influences PMS design and use through comparison, legal
requirements, networks, and expectations of legitimacy}},
author = {{Olsson, Melker and Selde, Mattias}},
language = {{eng}},
note = {{Student Paper}},
title = {{Design and Use of Performance Measurement Systems Under Uncertainty}},
year = {{2026}},
}