Tobias Johansson

Explaining the Utilization of Relative Performance Evaluation in Local Government: A Multi-Theoretical Study Using Data from Sweden

One of the more lasting imprints that New Public Management (NPM) has made in the public sector is an increase in the popularity of performance measurement. In Sweden, performance measurement has gained popularity in the public sector, not least at the local government level with the use of relative performance evaluation (RPE). Because utilization of RPE is a decentralized and optional mode of governance, a somewhat heterogeneous practice has evolved. The aim of this paper is to examine the causes of this differentiated practice. We jointly examine economic, political and institutional/cultural explanations in order to account for the utilization of RPE. The empirical material consists of archival data and a questionnaire sent to all Swedish municipalities in late 2005. We show that RPE adoption and use partly has different antecedents and that the institutional/cultural perspective appears to have greater explanatory power than economic and political, not least as a consequence of the potential to explain decoupling and the importance of change facilitating capabilities. The investigation contributes specifically to the literature on the utilization of RPE in local governments and more generally to the literature on why and to what extent management accounting practices are utilized.

MUNICIPAL CONTRACTING OUT: GOVERNANCE CHOICES, MISALIGNMENT AND PERFORMANCE IN SWEDISH LOCAL GOVERNMENT

In this paper we apply a Transaction Cost Theory framework to analyse the use and effects of contracting out in Swedish local government. During the last decade Swedish local authorities, like in many other countries, have, to a larger extent, started to contract external subcontractors to fulfil their responsibilities towards its citizens. It is not only in the traditional subcontracting sectors such as housing, infrastructure, and technical services that this trend is evident, but also in policy areas like education, social care, and elderly care. In fact, very little is known about the overall effects of, and the mechanisms underlying, governance choices. The overall results corroborate transaction cost reasoning. Supplier competition and specificity have anticipated effects on municipal de-integration. Too little, but not too much, use of contracting out, in relation to theoretical predictions, worsens performance. The latter aspect is not fully in accordance with TCE-propositions.

A Critical Appraisal of the Current Use of Transaction Cost Explanations for Government Make-Or-Buy Choices: Towards a Contingent Theory and Forms of Tests

Abstract This article aims at contributing to the extant literature on government make-or-buy choices building on transaction cost economics (TCE) by explicitly theorizing about transaction alignment and its relation to performance. It is argued that current theoretical and empirical models of government make-or-buy choices are not able to make predictions that corroborate theory. They are dependent upon the assumption of perfect competition that is ill-suited for the public sector setting. Instead, contingent models that take performance differences into account constitute a more valid model of TCE in this setting. In this article, theoretical models and empirical approaches for such a research agenda are developed.

Managing cooperation, coordination, and legitimacy : control of contracted public services

Purpose - The purpose is to create knowledge about what factors explain the design of control systems for contracted public services. Design/methodology/approach - Questionnaire data analyzed with structural equation models. Findings - Legitimacy-seeking is the most important driver in explaining intensity in control of contracted public services. Competition increases the intensity of control which is opposite to standard transaction cost reasoning. Coordination requirements do not affect the design of control systems for contracted public services. Research limitations/implications - Our study suffers from limitations in the form of the use of perception and questionnaire data and imposes restrictions on empirical generalization. Practical implications - Supplier competition may add control costs rather than lower them. The strong focus on stakeholder alignment may induce more intensive control than necessary for supplier alignment. Originality/value - We add important knowledge on the determinants of control system design for contracted public sector services. We conceptualize and measure the control system in use in a more compelling manner than previous research.

The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession: The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession

Based on an analysis of questionnaire data from a large sample of certified auditors, this study examines how the main type of client being served influences auditor conformity to the core values o ...

Testing for Control System Interdependence with Structural Equation Modeling: A Research Note with the Levers of Control (LOC) Framework As Example

This research note deals with how to test for and evaluate interdependence among control elements that are jointly determined (a system) using structural equation modeling (SEM). Empirical research on the levers of control (LOC) frame work is used as example. In LOC-research a path model approach to interdependence has been developed. The appropriateness of this method is evaluated and in the article I instead develop SEM models that implement seemingly unrelated regression (SUR) and test them on a data set of 120 SBUs in Sweden. The empirical results suggest that modeling interdependence among control practices in a system as paths, instead of residual correlations, evidently underestimates the strength of interdependence.

Trust and Safety in the Segregated City: Contextualizing the Relationship between Institutional Trust, Crime‐related Insecurity and Generalized Trust

Trust is a crucial asset for any society, and the quest to generate and uphold trust is as crucial as ever. Several contemporary societal developments are proposed as being particularly challenging ...