Arbetsmarknadspolitiken har historiskt sett varit både ett kommunalt och statligt ansvar som från mitten av 1900-talet koncentrerats till en statlig nivå och till myndigheten Arbetsförmedlingen. Både forskning och statliga utredningar har konstaterat att kommuner mer och mer tagit sig an arbetet med arbetsmarknadspolitik och idag har merparten av Sveriges kommuner en arbetsmarknadsavdelning med fokus på insatser för arbetssökande. Vår forskningsöversikt och de utredningar som presenterats som vår empiri visar att det råder en oklar ansvarsfördelning mellan stat och kommun inom arbetsmarknadspolitiken. Vi har presenterat tidigare forskning på området arbetsmarknadspolitik som både avhandlat ansvarsfrågan gällande Arbetsförmedlingen och kommunerna, men även mellan organisation och individ. Denna uppsats har, genom en teorikonsumerande ansats, undersökt denna oklara ansvarsfördelning med fokus på kommuner och Arbetsförmedlingen. Genom det teoretiska ramverket institutionella logiker har vi studerat offentliga utredningar gällande organiseringen av arbetsmarknadspolitiken samt remissvar från berörda aktörer. Resultatet av studien har visat att dessa aktörer formulerar ansvar utifrån olika institutionella logiker som i många fall är motstridiga. Uppsatsen bidrar vidare till att ge en bild av vad dessa logiker ger för ingång till ansvarsbegreppet och förklarar olika möjliga orsaker till att ansvaret kan ses som oklart. / Labour market policy has historically been both a municipal and state responsibility, which since the mid-20th century has been concentrated at the state level and managed by the Public Employment Service. Both research and government inquiries have found that municipalities have increasingly taken on the work of labour market policy, and today the majority of Sweden's municipalities have a labour market department focused on measures for job seekers. Our research overview and the inquiries presented as our empirical data show that there is an unclear division of responsibilities between the state and municipalities in labour market policy. We have presented previous research in the area of labour market policy, which has addressed the issue of responsibility concerning the Public Employment Service and municipalities, as well as between organization and individual. This thesis, through a theory-consuming approach, has examined this unclear division of responsibilities with a focus on municipalities and the Public Employment Service. Through the theoretical framework of institutional logics, we have studied Swedish Government Official Reports regarding the organization of labour market policy and responses from relevant stakeholders. The study's results have shown that these stakeholders formulate responsibilities based on different institutional logics, which are often conflicting. The thesis further contributes by providing an understanding of what these logics imply for the concept of responsibility and explains various possible reasons why responsibility can be perceived as unclear.

I denna uppsats undersöker vi arbete med publik på Moderna Museet och Botkyrka konsthall genom att studera vilka logiker som gör anspråk på att reglera publikarbetet. Vi vill även se om publikarbetet påverkar kulturproduktionen inom institutionerna. Publiken, i rollen av medborgaren, har stått i centrum av den svenska kulturpolitiska retoriken sedan första hälften av 1900-talet. Språket har förändrats genom åren inom kulturfältet i och med införandet av nya begrepp och begreppsförflyttningar som t.ex. medborgarperspektiv, kulturell kvalitet, deltagande, dialog, kunder, effektivisering och resultatmätning. Bakom begreppen finns det handlingslogiker som formats av olika diskurser inom det kulturella fältet. En diskurs kan i korthet förklaras som det språk genom vilket vi tyder och förhåller oss till världen. Genom diskursanalys och nyinstitutionell teori kartlägger vi hur konstprofessionella-, demokratiska-, byråkratiska- och managementlogiken styr publikarbete på Moderna Museet och Botkyrka konsthall. Vårt resultat visar att det inte är en dominerande diskurs som tar anspråk på att styra och reglera konstinstitutionernas publikarbete. Vi kan däremot se att det är många olika logiker som existerar i en institutionell pluralism. Den demokratiska logiken har ett starkt grepp om publikarbetet, men de andra logikerna påverkar även val av hur man arbetar med publikarbete. Studien visar på att det är just publikarbetet som har fått bära statens och kommunens krav på att nå nya målgrupper och arbeta för mångfald samt tillgänglighet. Publikarbetet påverkar Moderna Museets och Botkyrka konsthalls kulturproduktion på olika sätt men på båda institutionerna har arbetet med publik en viktiga roll i legitimerandet av institutionernas verksamhet. / In this paper, we examine how Moderna museet and Botkyrka konsthall work with audience, by studying which logic claim to regulate the work with audience. We also want to see if their work with audience affects the production of culture within the institutions. The audience, in the role of citizens, has been the center of the rhetoric within Swedish cultural politics since the first half of the 20th century. The language has changed over the years in the cultural field with the introduction of new concepts and concept movement, such as citizen perspective, cultural quality, participation, dialogue, customers, efficiency and performance measurement. Behind the concept is the logics formed by various discourses in the cultural field. A discourse can be explained as the language through which we interpret and relate to the world. With discourse analysis and new institutional theory, we map how art professional-, democratic-, bureaucratic- and management logic controls the audience work in Moderna museet and Botkyrka Konsthall. The result shows there is a dominant discourse that claims to control and regulate the work within public art institutions. However, many different logics exist in an institutional pluralism. The democratic logic has a strong grip on the audience work, but the other logics also affect the choice of how to work with audience. This paper shows it is precisely the work with audience that had to bear the state and community’s requirements to reach new audiences and promote diversity and accessibility. The work with audience affects Moderna Museet and Botkyrka Konsthall in their cultural production in different ways, but the two institutions have been working with audience important role in the legitimization of institutions.

To avoid dangerous climate change a massive reduction in greenhouse gas emissions is required in a relative short time span. However, as development is moving in the wrong direction, there appears to be great inertia in changing activities. This dissertation’s overarching purpose is, from an institutional perspective, to advance the understanding of greenhouse gas-related inertia, as well as change, in industrial agri-activities. This purpose is addressed in four individual but related papers and an introductory chapter. A case study methodology is utilized to advance knowledge regarding greenhouse gas-related inertia and change. Two change initiatives involving the Swedish Board ofAgriculture, the designated expert authority on agricultural matters, were chosen and explored with qualitative methods. The first case consisted of a project to create at an Action Plan, a policy suggestion regarding strategies to reduce emissions from agriculture. The second case focused on the Swedish Board of Agriculture’s co-owned agricultural extension service, Greppa Näringen. More specifically, the case consisted of the provision of climate advice to farmers. The analyses of the initiatives focused on assessing, discussing and explaining the types of change advanced within them. The papers show how and why convergent rather than divergent change was pursued, describing different mechanisms generating this inertia. / För att undvika farliga klimatförändringar krävs massiva minskningar av växthusgasutsläpp på relativt kort tid. Detta kan inte uppnås utan omfattande förändringar av utsläppsintensiva aktiviteter. Det förefaller dock finnas en stor tröghet avseende detta, eftersom utvecklingen går i fel riktning. Såväl tröghet som förändring kan analyseras på olika nivåer, och den industriella nivån är speciellt relevant eftersom industriella aktiviteter bidrar med stora utsläpp. I detta sammanhang är primärproduktion av livsmedel av relativ betydelse, både med anledning av utsläppens storlek och produktionens betydelse för mänsklighetens överlevnad. För att förstå de ofta värdeladdade och idédrivna beteendena involverade i miljörelaterade förändringsprocesser använder jag mig av institutionell teori, en icke-reduktionistisk organisationsteori innehållande ett antal, i sammanhanget passande begrepp. Jag kombinerar institutionell teori med en positionering i det ”starka” hållbarhetsparadigmet, vilket ger ett analytiskt ramverk som betonar betydelsen av divergent, snarare än konvergent, förändring av industriell praktik. Följaktligen är denna avhandlings syfte att, ur ett institutionellt perspektiv, öka förståelsen av tröghet och förändring, relaterat till växthusgasutsläpp och industriella jordbruksaktiviteter. Syftet adresseras i fyra individuella men relaterade papper och en inledande kappa. Kappan presenterar det teoretiska ramverket, metoden, en översikt över artiklarna och en avslutande diskussion av artiklarnas sammanlagda bidrag i relation till litteraturen och avhandlingens syfte. Avhandlingen använder en fallstudie metodologi för att öka förståelsen av tröghet och förändring relaterat till växthusgasutsläpp. Två förändringsinitiativ relaterade till Statens jordbruksverk, expertmyndigheten på jordbruksområdet, valdes ut och utforskades med kvalitativa metoder. Bägge dessa initiativ riktade sig specifikt emot primärproduktion, där de största utsläppen sker. Det första fallet utgjordes av ett projekt för att skapa en handlingsplan: ett förslag på strategier för att reducera utsläpp från jordbruket. Det andra fallet fokuserade på Jordbruksverkets rådgivningsorganisation, Greppa Näringen, och utgjordes av klimatrådgivning riktat mot lantbrukare. Analysen av fallen sökte bedöma, diskutera och förklara den typ av förändring som eftersträvades. Resultaten har beskrivits i de fyra artiklarna, där de två första koncentrerade sig på studiet av handlingsplanen och de två senare på klimatrådgivningen. Artiklarna visar hur och varför som konvergent, snarare än divergent, förändring eftersträvades, genom att beskriva olika mekanismer som skapar denna tröghet. Konvergent förändring inbegriper ett fokus på effektivitet eller rådande politiska mål snarare än att minska förekomsten av utsläppsintensiva aktiviteter. I diskussionen av artiklarnas sammanlagda resultat föreslås att förändringsinitiativen bidrar till tröghet inom industrin genom att påverka öppenheten och motivationen gentemot divergent förändring hos andra aktörer. Avhandlingen bidrar till hållbarhetsfältet genom att ge en institutionell analys av tröghet och förändring på industriell nivå, vilket visar på hur begreppen konvergent/divergent förändring kan användas för att utforska hållbarhetsfrågor. Genom detta exempel kan förändringsprocesser i andra industrier inbegripande andra hållbarhetsfrågor förstås bättre. Utöver detta bidrar avhandlingen till institutionell teori, mer specifikt till diskussionen rörande hållbart entreprenörskap och institutionella logiker. Det förstnämnda bidraget inkluderar förbättrad förståelse av möjliggörande såväl som institutionellt entreprenörskap i fält karakteriserade av institutionell komplexitet, medan det sistnämnda utgörs av konceptualiseringen av konkurrerande institutionella logiker och deras inflytande på översättning.

It has been argued that for the management of complex issues such as sustainability, which transcend traditional policy sectors and require coordination between several different interests and actors, policymaking depends upon collaboration and integration processes between different sectors and tiers of government. The overall aim of this thesis is therefore to study how and why (or why not) policy integration processes are being developed in regional policymaking and what this means for the achievement of sustainable transport. The thesis consists of two separate qualitative case studies of policymaking in two Swedish regions, one representing a least likely case and the other a most likely case of policy integration. The focus has been on the organizational actors involved in policymaking processes for the regional transport system. For the general discussion the theoretical framework of policy integration, complemented by the analytical concepts of policy logics, organizational identities and boundary object are used. The findings are presented in four articles. An overall conclusion is that policy integration processes do not necessarily result in policy for sustainable transport. If policy integration becomes a goal in itself and the same as joint policy, it risks neglecting sustainable values and becoming the smallest common denominator that a number of actors can agree on. For developing sustainable transport solutions, collaboration for the coordination of policy may be beneficial, but the aim of such processes should not be joint policy. / För att beslut och riktlinjer ska kunna utformas så att de leder till lösningar av komplexa frågor, såsom hållbar utveckling, anses de behöva hanteras i samverkan mellan flertalet berörda sektorer och beslutsfattande nivåer. Det är dessa samverkansprocesser, beskrivna som integration under policy processer, som den här avhandlingen analyserar. Syftet är att studera om och hur integrerade regionala policyprocesser förekommer, hur de utvecklas samt deras betydelse för att åstadkomma ett hållbarare transportsystem. Detta undersöks genom kvalitativa fallstudier av två olika svenska regioner som representerar ett minst och ett mest troligt fall av integration av policy. Fallstudierna görs i regionerna Stockholms län och Västra Götalands län. Dessa två fall representerar dessutom två helt olika typer av regionala organisationer, vilket gör att de utgör underlag till, inte bara en diskussion om hållbara transporter, utan också om utvecklingen av den svenska regionala förvaltningsnivån. För analys används teori kring integration av policy och tre huvudsakliga analytiska begreppsansatser: policylogiker, organisationsidentiteter och gränsobjekt. Resultaten presenteras i fyra separata artiklar och dessa diskuteras tillsammans i den inledande kappan. I studien konstateras att integration av policysektorer och förvaltningsnivåer inte nödvändigtvis leder till transportlösningar som är mer hållbara. Beslut om en gemensam policy över sektorer och nivåer riskerar bli urvattnad eftersom det är många aktörer som ska komma överens. Samverkan för att samordna olika mål och intressen visar sig i huvudsak vara viktigt för att styra mot ett hållbart transportsystem, men det innebär inte att gemensam policy bör vara målet. Därutöver belyser studien hur olika organisationsformer på regional nivå påverkar regionala beslutsprocesser och hanteringen av hållbar transportutveckling.

The aim of this licentiate thesis is to examine the means of self-presentation on the websites of 18 upper secondary schools in Sweden. This empirical material may be referred to as a kind of marketing since they render a highly idealized image of schools. To some extent they exaggerate what school is about, as a way for schools to promote themselves as well as to maintain their hold on the market. Self-presentations thus play an important role in the struggle to attract prospective students and keep these enrolled. The fact that self-presentations refer to schools and not companies in general—although several schools certainly strive to define themselves as such—indicates that self-presentations are not like any other marketing practice. They can also be read as a kind of imaginative documents. In this capacity, self-presentations do not only express what school is or may be interpreted as, but foremost how it envisions itself in the future. The material underlying the study consists of a selection of excerpts that were collected from the schools' webpages at different points of time during the years 2011/2012 and 2016/2017. This allowed me to study both continuities and change in the way schools are presented online. In this study, schools' self-presentations are analyzed thematically in combination with Jason Glynos and David Howarth's so called logics approach, which has been developed out of poststructuralist discourse theory and its ontological assumptions. A logic may be understood in this case as a rule or pattern governing the way a phenomenon like school is constituted. As a research strategy, logics have helped me explore, step by step, the conditions of possibility as well as impossibility of identity-formation processes. I mainly deal with four logics that comprise the overarching principles that structure what it means to be a school: business adaptation, academization, individualization and social responsibility. The empirical study thus consisted in setting out the social, political and fantasmatic aspects of these logics—which consequently served to thematically analyze the contemporary identity-formation on schools' websites. Social aspects have been a descriptive tool to study what characterizes school as presented in the empirical material, whereas political and fantasmatic aspects refer to analytical and critical perspectives. The aim has been to illuminate not only the way schools' identities are organized but also how and why this happens – in other words, what logics do to the identity-formation of schools. Importantly, the logics in question are interrelated and work together at the same time as they 'struggle' over the significance of being a school. As I argue, the identity-formation of upper secondary schools can hence be perceived as crisscrossed by competing and complementary logics that all make certain claims as to what a school is supposed to be (or not). The main task of a traditional Swedish school has been to foster democratic members of society. The findings of my study, however, question such a general understanding. In my empirical material a self-referential meaning of school rather emerges with the purpose to produce good employees; that is, a competent work-force willing to submit to the norms and values of the corporate sector. Subsequently, the boundaries between school and the surrounding world are also increasingly loosened, as business is brought into the classroom and made a premise of learning and development in accordance with the needs and interests of the labor market. However, this replacement of a traditional school is only partial. Since schools are equally dependent on the societal tradition to appear as legitimate and credible alternatives on the educational arena they cannot wholeheartedly commit themselves to a corporate identity. Hence, self-presentations often indicate a struggle to be different enough to stand out from the host of other schools, but also to be similar enough to be considered a 'proper' school. This licentiate thesis has in common with previous studies that statements about qualification and employability measures have indeed increased. A corresponding decline of statements about active citizenship and critical thinking could not be detected – but then again, educational-political aspects confirm that a traditional school may be understood as a background against which an alternative school is formed. This is a conclusion which is consistent with the findings of previous studies on school and education policy.

The aim of this thesis is to create knowledge on processes of change in the contemporary organizing of Swedish voluntary sport and the systems of meaning at work in these processes. The thesis proceeds from the assumption that the contemporary public sport policy climate is characterized by a pressure on organized sport to change in order for sport to better serve as an implementer of non-sport goals. In attempting to capture the possible ramifications of this pressure on the organizing of voluntary sport, the thesis work relies on the argument that processes of change are best captured in instances where new and established ideas are confronted with one another. Following this argument and drawing upon the concept of theorization, the first research question treated in the thesis concerns how legitimacy is established for a new practice (reported in Article 1). The second research question addressed is how, why, and with what consequences new ideas on organizing are implemented in sport organizations (reported in Article 2 & 3). In relation to this question, the concepts of translation and organizational identity are mobilized in the analysis. Empirically, these two questions are addressed using data from 29 interviews covering the emergence and organizing of organized spontaneous sport, so-called Drive in sport, in four Swedish municipalities. The analysis relating to these two questions shows that the same systems of meaning invoked to legitimize and specify Drive-in sport as a practice that has the potential to remedy problems being faced by both the Swedish society and the Swedish sports movement, also made Drive-in sport an unlikely developmental direction for the majority of implementing sport clubs. This process is understood with reference to a mismatch between the organizational identity of the clubs and the cultural material of the idea of Drive-in sport. This insight is brought into the formulation of the third research question treated in the thesis, which is concerned with sport clubs’ readiness, willingness, and ability to respond to policy changes (reported in Article 4). Building on data from short, qualitative interviews with representatives from 218 randomly selected sport clubs, 10 organizational identity categories are constructed. Between these categories, there is a variety of clubs’ core purposes, practices, and logics of action. The implications of this heterogeneity, in terms of sport clubs’ role as policy implementers, are discussed with reference to what clubs in each category might "imagine doing." The analysis provided in the thesis as a whole suggests that at stake in processes of change in the contemporary organizing of Swedish voluntary sport, is the very definition and meaning of sport.

The aim of this paper is to investigate dominant beliefs and approaches to the "cultural entrepreneur" both within a public context, and also among business owners within the cultural field. What happens when ideas and attitudes in the public sector towards culture driven businesses meets the perspective of individual cultural entrepreneurs? This study is based on analysis of political documents about the cultural and creative industries (CCI) from the European union, national level and regional level. Interviews with six business owners in the field of culture and one representative of the Swedish region with the fictive name “Alma” has been conducted. The research is also based on participant observation in public seminars and conferences about the creative industries in Sweden. The paper mainly uses Queer phenomenological theory (Sara Ahmed) to analyze the informants life worlds and how they are oriented in the same. The study is also based on poststructuralist discourse analysis and the logics approach, developed by Jason Glynos and David Howarth when analyzing political documents. This research shows there is a complex and contradictory approach towards the CCI and the cultural entrepreneur based on idealized images about the artist and the businessman, idealized images thats been existing in the discourses over a long time and which created deep structures. The cultural entrepreneurs are being described as the hope and future of the economy and welfare in Europe and its regions and at the same time as something very costly which no one really have faith in. This dual approach is a contributing factor to change being prevented.

This dissertation aims at contributing to social scientific knowledge about prevailing prioritizations in eldercarepractice by looking at an economic and a caring logic, and how these logics are overlapping, contradictory or comein conflict with each other. A more concrete aim is to understand how the personnel describe their work with orfor balance between the logics and their justifications prioritizations made in the care of older persons. The researchquestion is: How do personnel and care unit manager at a public nursing home understand and handle the twologics that govern care work for facilitating wellbeing of the residents. The aim and research question led to threesub-aims: 1) to analyze the personnel’s experiences of and meaning making about the care work they carry out, 2)to illuminate and problematize the two logics above, and 3)to analyze how the personnel justify their prioritizationsin prevailing context, and how their accountability have an effect on their professional identities.Empirical material was gathered through 13 individual interviews with care personnel and their care unitmanager at a public nursing home in Sweden. These interviews were complemented by a group interview. Thematerial was analyzed by the use of three methods: phenomenology (Paper I and II), reflexive analysis (Paper III),and a positioning analysis (Paper IV). Paper I found that the personnel understands the residents’ well-being asbeing characterized by feeling of being existentially touched. This essence is constituted by feeling freedom ofchoice, pleasure, and closeness to someone or something. In Paper II, the work for facilitating this kind of wellbeingwas characterized by three ambiguities: (i) freedom of choice for the older persons vs. institutionalconstraints, (ii) the residents' need for activation vs. wanting not to be activated, and (iii) the residents' need forroutine vs. the eldercarers' not being able to know what the residents need. Paper III showed that the care unitmanager created a hybrid of the two logics (economy is care and vice versa) and that the personnel oppose thishybrid. The opposition is shaped as the personnel divides their work in care and “those other things”. Thesefindings showed how interaction between the logics expresses itself in practice and that it is the personnel who hasto handle contradictions between the logics in their everyday care work. The positioning analysis in Paper IV hadthree levels. The first level showed how the carers align with their peers and that they find the organizationalframe, within which they have agency, changed due to increased workload. This change led to an order of priorities.The second level showed that the carers relate to three aspects when making accounts: the care itself, the olderpersons, and the media. The third level showed that the carers share a view of administration, cleaning, servingmeals, and filling up supplies, as not being parts of caring.The dissertation’s theoretical framework focused on theories on logics, accountability, and professionalidentity. The conclusion is that both logics are needed in order to facilitate the well-being of the older persons. Therelationships between the two logics are not always clear and if their contradictions are not illuminated, there is arisk for a care practice that does not facilitate the well-being of their residents. An important theoreticalcontribution is that logics of activities should be understood vertically (form political, through management, anddown to the level of practice) instead of horizontally. The practical implications emphasize the importance ofsupporting the personnel’s professional identity on the one hand, and discussing the logics on the other. Byunderstanding differences between definitions on management-level and practice level, a homogeneity can bereached. / <p>Huvudämne: Välfärd och socialvetenskap</p>

Sedan 2016 har en tillitsbaserad styrning implementerats i offentliga verksamheter i Sverige, vilket det inte finns mycket forskning om. Den tillitsbaserade styrningen skiljer sig mycket ifrån de tidigare styrningsformerna som präglat den offentliga sektorn. Jag har genom en kvalitativ studie ämnat att öka förståelsen för hur den tillitsbaserade styrningen fungerar med en byråkratisk logik och en marknadslogik. Min empiri är insamlad genom ostrukturerade intervjuer ifrån medarbetare på Trafikverket. Under studien har jag använt institutionell teori för att skapa en förståelse för de förutsättningar som råder för den tillitsbaserade styrningen och hur den påverkas av befintliga krav. Jag kunde ifrån min studie konstatera och dra slutsatsen att den byråkratiska logiken påverkar den tillitsbaserade styrningen. Det genom logikens krav på säkerhetsställande och efterföljande av lagar och regler, vilket enligt respondenterna begränsar möjligheterna att visa tillit, handlingsutrymme och medbestämmande som den tillitsbaserade styrningen förespråkar. Det framgick dessutom att marknadslogiken påverkar den tillitsbaserade styrningen genom logikens krav på ekonomisk effektivitet. / Since 2016, trust-based governance has been implemented in public organizations in Sweden, which there is not much research on. The trust-based governance differs greatly from the previous forms of governance that have characterized the public sector. Through a qualitative study, I have aimed to increase the understanding of how trust-based governance function with a bureaucratic logic and a market logic. My empiricism is collected through unstructured interviews from employees at the Swedish Transport Administration. During the study, I have used institutional theory to create an understanding of the prevailing prerequisites that exists for trust-based governance and how it is affected by existing demands. I could see and conclude from my study that a bureaucratic logic affects trust-based governance. This, through the logic's requirement for collateralization and compliance with laws and regulations, which according to the respondents, limits the opportunities to show confidence, room for action and co-determination as the trust-based governance advocates. It was also shown that the market logic affects trust-based governance through the logic's demand for financial efficiency.

Inledning: Revision har en viktig samhällsfunktion i och med sitt syfte att oberoende granska finansiell information. Det kan i mångt och mycket härledas till professionell logik, med en utgångspunkt i hög kvalitet och expertis i det utförda arbetet. Detta ställer krav på att revisorn ska få agera under självstyrning, eftersom det är den professionella som bäst vet hur arbetet ska utföras. Åt det andra hållet, är revisionsbyråer vinstdrivande företag. Detta kan härledas till den kommersiella logiken med en utgångspunkt i vinstintresse och att uppnå effektivitet i organisationen. Hur dessa logiker existerar i relation till varandra är till viss del motsägelsefullt. Vissa menar att det finns en grundläggande konflikt på en organisatorisknivå mellan dessa logiker, och att vinstintresset går ut över kvaliteten på revisionen. Andra studier påvisar ett samspel genom att revisorn utvecklar en hybrididentitet och kombinerar de olika logikerna vid olika tillfällen.  Syfte: Syftet med studien är att bidra till tidigare forskning med en fördjupad förståelse för hur kommersiell och professionell logik synliggörs på en organisatorisk nivå och på individnivå. Syftet är även att förklara vilken roll styrningen har i att förmedla professionalismen och revisionsbyråns ekonomiska intresse. Detta för att få helhetsbild av hur kommersiell och professionell logik förhåller sig till varandra. Metod: En kvalitativ studie har genomförts genom semistrukturerade intervjuer med sju yrkesverksamma revisorer. Empirin har även bestått av företagstexter i form av årsredovisningar, karriärsblogg och material publicerad på revisionsbyråers hemsidor.  Slutsats: Vi kan se att revisionsbyråerna och revisorerna både förmedlar en bild av sig som professionella men även kommersiella. Detta synliggörs även i hur revisorn pratar om sin roll och hur denne agerar. Utifrån detta bildas en hybridlogik där både affärsmässiga och professionella aspekter anses viktiga. Vi har även påvisat att professionell och kommersiell logik stärks och styrs mot genom både clan- och byråkratisk styrning. Revisorn går in i olika roller, med antingen den professionella eller kommersiella logiken i fokus, i olika situationer och sätter till viss del egna gränser utifrån detta. Det egna gränssättandet har i vissa situationer visat sig frångå den formella och byråkratiska styrningen. Genom insocialisering och en diskussionskultur bildas en norm om hur revisorn, i sin roll, ska agera i olika kontexter. / Introduction: Auditing has an important social function with the purpose of independently reviewing financial information. It can in many ways be derived from professional logic, based on high quality and expertise in the work performed. This requires that the auditor can act under self-control, since it is the professional who knows best how the work should be performed. On the other hand, auditing firms are profit-making companies. This can be derived from the commercial logic based on profit interest and achieving efficiency in the organization. How these logics exist in relation to each other is to some extent contradictory. Some argue that there is a fundamental conflict at an organizational level between these logics, and that the profit interest goes beyond the quality of the audit. Other studies show an interaction in that the auditor develops a hybrid identity and combines the different logics at different times. Purpose: The purpose of the study is to contribute to previous research with a deeper understanding of how commercial and professional logic is visible at an organizational level and at the individual level. The purpose is also to explain the role of the controlling and managing in maintaining professionalism and the financial interests of the auditing firm. Through this a complete picture is given of how commercial and professional logic relates to each other. Method: A qualitative study has been conducted through semi-structured interviews with seven professional auditors. The empirical data also consists of company texts in the form of annual reports, career blogs and materials published on the auditing agencies' websites.  Conclusions: We can see that the audit firms and the auditors both convey a picture of themselves as professional but also commercial, this also make visible in how the auditor talks about his role and how he acts. Based on this, a hybrid logic is formed in which both business and professional aspects are considered important. We have also shown that professional and commercial logic is strengthened and guided by both clan- and bureaucratic control. The auditor takes on different roles, with either the professional or commercial logic in focus, in different situations and to some extent set their own boundaries based on this. These own boundaries have in certain situations been shown to deviate from formal and bureaucratic governance. Through socialization and a discussion culture, a norm seems to be formed of how the auditor, in his role, should act in different contexts.