Ansvarighet och redovisning i nätverk : En longitudinell studie om synliggörande och osynliggörande i offentlig verksamhet

Sammanfattning: Making fundamental changes in the accounting systems of public-sector organisations and introducing management accounting models in those organisations constitutes not only a change in accounting techniques, but more importantly, causes major changes in the processes within which accountability is constructed through interaction between actors. When the use of management accounting methods in the public sector occurs, fundamental ideas about public sector activities change.This study draws upon the distinction between accounting systems as they are supposed to be used in the public sector and systems of accountability as these developed in practice. Accountability is constructed through processes, and studying accountability involves focusing on what is made visible, as well as concealed, in the interaction between actors over time. The aim of this processual study was to analyse the processes of accountability over a period of seven years, between 1987 and 1994. The arena of the study was three functionally distinct relationships between three actors connected by intraorganisational and interorganisational relationships. The study uses a multidimensional concept of relationships, since the relationships consist of actors connected by bonds, linked activities, and resource ties.Main conclusion of the study is the theoretical stand that formal accounting system is important as the actors construct accountabilities if there is a contemporaneous shortage of financial resources. In a situation with financial surplus, accountability is constructed according to the actor’s professional ideas and guidelines. The main conclusion is the development of the concept network of accountability as an extension and deepening of the concept system of accountability.