Olov Olson

Debating Developments in New Public Financial Management: The Limits of Global Theorising and Some New Ways Forward

This article provides an overview of the key findings and reflections of a detailed, two year comparative study examining experiences with, and without, New Public Financial Management (NPFM) reforms in eleven different countries. The study highlights the problems of trying to explain such developments through simplistic explanatory variables and emphasises the need for alternative modes of analysis more closely rooted in the different national traditions and values associated with the provision of public services.

Caught in an evaluatory trap: a dilemma for public services under NPFM

This paper presents a challenge to public sector managers, policy-makers and interested academics. Drawing on the findings of previous international comparative studies of new public financial management (NPFM) reforms, it concludes that public services and their providers are caught in an ‘evaluatory trap’. The continual promotion of NPFM reforms, despite their evident repeated failure to meet specified achievements, is argued to be generating a cycle of ever-decreasing public services at ever-increasing costs per service unit. As the legitimacy of public services increasingly rests on the need to be seen as efficient and effective and as definitions of efficiency frequently demand adoption of the latest set of NPFM reforms, it follows that the future for public services is in question.

Action research and knowledge creation: merits and challenges

Action research is conducted by researchers from a variety of disciplines, e.g. sociology, psychology, organization theory, management, marketing and accounting. Over the years, action research has been acclaimed and criticized. This paper focuses on controversies surrounding action research, and its specific merits and requirements. Action research as reflected in the literature is briefly reviewed and characterized and contrasted with traditional research. Specific challenges to do high quality action research are emphasized as well.

Institutionalization of municipal accounting -- a comparative study between Sweden and Norway

This paper focuses on the way in which accounting is becoming institutionalized. A comparative and historical study of municipal accounting in Sweden and Norway is presented. Accounting is regarded as consisting of two systems -- the norm system and the action system. The relations between norms, and action and their environment are discussed in light of ideas derived from institutional theory and organizational learning. Two modes of learning are revealed, one ideological and one hierarchic. Irrespective of the mode of learning, the norms are closely associated with the environment of accounting. In the ideological mode this link-up occurs via the action system and in the hierarchic mode via the norm system. Depending on how strongly the norm system forces the action system to respond, the learning processes in which accounting as a whole is involved will reveal a greater or lesser degree of variation.

Qualities of the programme concept in municipal budgeting

The programme concept poses a contradictory problem. On the one hand it has been subjected to extensive criticism in connection with PPBS (the Programming-Planning-Budgeting-System) and other budgetary reforms. On the other it has long been a core concept in municipalities. It is therefore interesting to ask ourselves what qualities does the programme concept actually have in organizations. Experience of using the programme concept in budgetary processes is discussed and illustrated by an extensive action research project in a Swedish municipality. The main conclusions are that the use of the programme contributes to the overall legitimation of the municipality, but that the ambiguity of the concept makes it impossible to transform the budget literally into action. However, the programme concept is indirectly related to action. Use of the programme concept in budgetary processes generates two legitimized action spaces, one ideological and one financial, which are important generators of action in years of operations.