Can you trust the process? A study about the relationship between governance structures and management control in Swedish municipalities
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.
AT THIS PAGE YOU CAN DOWNLOAD THE WHOLE ESSAY. (follow the link to the next page)