Výsledky vyhledávání - "Fredrik Svärdsten"

Accounting, Calculative Infrastructures and Commensuration Work

Publikováno v: European Accounting Review. :1-26

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::ba2f3f9c3c52ab33474e6b0358de8ca2
https://doi.org/10.1080/09638180.2023.2166091

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Strategic management accounting in the public sector context: the case of the Swedish Transport Administration

Autor: Mikael Holmgren Caicedo, Maria Mårtensson, Linda Höglund, Fredrik Svärdsten

Publikováno v: Journal of Public Budgeting, Accounting & Financial Management. 33:468-486

PurposeThe objective of this paper is to generate further knowledge about strategic management accounting (SMA) in the public sector context. The authors attempt to do this through a study of SMA work in a public sector agency (PSA), the Swedish Tran

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::56038786d9e7c6dbe8e66f57b5369a70
https://doi.org/10.1108/jpbafm-12-2019-0180

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The ‘front stage’ of substance auditing: A study of how substance auditing is presented in performance audit reports

Autor: Fredrik Svärdsten

Publikováno v: Financial Accountability & Management. 35:199-211

Performance audit is a practice with a potentially high degree of democratic and political relevance. Supreme Audit Institutions (SAIs) have the authority to determine whether the undertakings in c ...

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f19dd205928c21a6f746bf8324ccc68b
https://doi.org/10.1111/faam.12190

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Strategic Management in the Public Sector: How Tools Enable and Constrain Strategy Making

Autor: Fredrik Svärdsten, Maria Mårtensson, Mikael Holmgren Caicedo, Linda Höglund

Publikováno v: International Public Management Journal. 21:822-849

Strategic management (SM) has become prominent on the agenda in several public organizations due to new public management (NPM) reforms. Nevertheless, there are few studies investigating how public ...

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::00a16ea6aa2eb09b3960777cfe931fee
https://doi.org/10.1080/10967494.2018.1427161

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Strategy work in the public sector : A balancing act of competing discourses

Autor: Linda Höglund, Fredrik Svärdsten

This study uses the concept of interpretative repertoires, i.e., localized discourses, to examine how facts are constructed about strategic work in a central government agency. It analyzes strategic work in relation to the public sector context and d

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::73910ddf783191afb50f355d93d8fabf
http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-40234

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Value for money and the rule of law: the (new) performance audit in Sweden

Autor: Fredrik Svärdsten, Peter Öhman, Anders Grönlund

Publikováno v: International Journal of Public Sector Management. 24:107-121

PurposeThis paper aims to develop a classification scheme of different types of value for money (VFM) audits with different degrees of compliance audit, and to classify the performance audits carried out by the Swedish National Audit Office (SNAO) du

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::b720ce2207ae51a00382357ded051a80
https://doi.org/10.1108/09513551111109026

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