Kundorientering och ekonomistyrning i offentlig sektor

Detta är en avhandling från Stockholm : Företagsekonomiska institutionen

Sammanfattning: It is a trend in the public sector to re-cast citizens and beneficiaries as customers or consumers of public services. While earlier research has addressed different aspects of how the implementation of customer orientation affects public sector organisations’ management control systems, this research has tended to have an overly narrow focus on performance measurement. There is also a paucity of empirically based studies in this area.This thesis addresses how the implementation of customer orientation affects public sector organizations’ management control systems from a broader perspective. It also focuses on the leverage of economic, institutional and technical factors and the interplay between these factors for the development of lateral control in public sector organisations.While the implementation of customer orientation in the public sector brings about demands for increased attention to lateral control aspects, management control in the public sector has traditionally been based on a vertical control model. In addition, lateral and vertical control is founded in different and conflicting institutional logics. This thesis illustrates under what circumstances the parallel presence of the two institutionally conflicting control models can cause tensions in an organisation, or lead to embeddedness of lateral control aspects in a public sector organisation’s dominant vertical management control system. It also addresses the impact of such embeddedness for the ability of public sector organisations to prioritize between different customers and customer needs.The thesis is based on a longitudinal research project in two Swedish state agencies and consists of four embedded cases. The cases include operations covered by state grants as well as operations that generate their revenues from fee-paying customers and competitive contracting. The case study data have been collected through semi-structured interviews, observations and document studies.

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