Essays about: "Public Sector Budgeting"

Found 3 essays containing the words Public Sector Budgeting.

  1. 1. Managing Multiple Institutional Logics in Public Budgeting: A Qualitative Study at Two Ministries of Foreign Affairs

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Alfred Sjunnesson; Koen van Bleek; [2023]
    Keywords : Institutional Theory; Institutional Logics; Managing Institutional Complexity; Public Sector Budgeting; Tactics;

    Abstract : The purpose of this study is to create an understanding of how Ministries of Foreign Affairs (MFAs) manage institutional complexity in their internal budgeting processes. By looking at public budgeting through an institutional theory lens, we study organizational behavior driven by institutional logics. READ MORE

  3. 2. Stuck in translation: Why public agencies seldom succeed implementing performance budgeting : A case study on output controls of the Swedish Armed Forces

    University essay from Stockholms universitet/Företagsekonomiska institutionen

    Author : Andreas Egevad; [2023]
    Keywords : management accounting; public sector agencies; performance budgeting; efficiency; multiple institutional logics; sociology of translation; trust;

    Abstract : Despite its benefits, output controls are less prevalent than its counterpart input controls in public sector agencies. Performance budgeting aligns the input of resources with the output of products and services systematically, enabling assessment of the efficiency and effectiveness of organizational activities. READ MORE

  4. 3. Management Control Systems in the Public Sector during Crises: An Institutional Logics Perspective

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Adrian Iredahl; Mats Wiklund; [2016]
    Keywords : Management Control Systems; Institutional Complexity; Crisis; Public Sector;

    Abstract : This paper examines the role of the management control system (MCS) in the Swedish Migration Agency during the European Migrant Crisis in 2015. The primary aim is to investigate how MCSs shape the ability to respond to crises in the public sector, an environment characterized by institutional complexity. READ MORE