Viešajame sektoriuje vykdomos reformos turi poveikį kiekvienam mokesčių mokėtojui, nes bendri reformų tikslai – taupyti valstybės išteklius, pagerinti žmonių gyvenimo kokybę. Vykdant reformas svarbu valstybės tarnautojų kvalifikacija įgyvendinti pokyčius, kitaip reformos gali neduoti laukiamų rezultatų. Valstybės tarnautojų kvalifikacijos kėlimo klausimus nagrinėja daugelis autorių, tačiau valstybės tarnautojų kvalifikacijos kėlimo ypatumai buhalterinės apskaitos ar panašaus pobūdžio reformoms vykdyti nėra nagrinėjami. Darbe keliama problema, kad nors teisės aktai nustato valstybės tarnautojams kvalifikacijos kėlimą, neaišku, kaip šiuos teisės aktus vykdydama reformą konkrečioje situacijoje pritaiko atskira įstaiga. Darbe iškelta hipotezė, kad valstybės tarnautojų kvalifikacijos kėlimo sistema nėra universali, todėl ją reikia pritaikyti kiekvienai reformai. Darbo objektas yra valstybės tarnautojų kvalifikacijos kėlimas viešojo sektoriaus apskaitos reformai vykdyti. Darbo tikslas – išnagrinėti valstybės tarnautojų kvalifikacijos kėlimo ypatumus viešojo sektoriaus apskaitos reformai vykdyti. Siekiant darbo tikslo iškelti uždaviniai: išanalizuoti valstybės tarnautojų kvalifikacijos kėlimą reglamentuojančius teisės aktus; susipažinti su vykdomos viešojo sektoriaus apskaitos reformos esme ir ypatumais; ištirti, kaip buvo keliama valstybės tarnautojų kvalifikacija šiai reformai įgyvendinti ir pasiūlyti, kaip tobulinti valstybės tarnautojų kvalifikacijos kėlimą panašaus pobūdžio... [toliau žr. visą tekstą] / Public sector reforms have an impact on every taxpayer because the overall reform objectives are to save state resources and to improve people's quality of life. It is important to improve the qualification of the civil servants to implement changes, in other reforms can not produce the desired results. The training of the civil servants is an issue for many authors, but the civil servants training characteristics of accounting and other similar reforms are not addressed. The work raises the problem that although the law provides for the civil servants qualification, it is unclear how this legislation with the reform in a given situation applies single institution. The hypothesis is – the training system of the civil servants is no panacea, and should be adapted to each reform. Object of the work is the training of the civil servants for the Public Sector Accounting Reform. The aim of the work – to examine the training of civil servants features of Public Sector Accounting Reform. In order to raise the goal the following tasks: to analyze the qualification of the civil servants legislation; to know about the essence and characteristics of the Public Sector Accounting Reform; to examine how the civil servants have been caused by the qualification that the implementation of reform and to suggest how to improve the qualification of the civil servants for similar reforms. The following methods were used in this work: collection, systematization, generalization, comparison... [to full text]

Information and Communication Technologies (ICTs) are becoming increasingly prevalent in peoples’ daily lives due to the presence of e-government. This research aims to identify and understand factors affecting the adoption and use of e-government services in a public sector organisation in a developing country, in this case, Abu Dhabi Police Force (ADPF) in the United Arab Emirates (UAE). For this purpose a theoretical framework based on existing e-government and e-services literature was developed. To determine its applicability, a qualitative approach involving 200 participants’ interviews was used in this study. The questions for the interviews were based on the constructs derived from classic theories in the literature. The theories are: Diffusion of Innovations Theory (DOI), Technology Acceptance Model (TAM), Decomposed Theory of Planned Behaviour (DTPB) and e-Commerce’s Trustworthiness models. The research study results revealed that departments that had roles and responsibilities aligned with government online products and services, adopted e-services better. Where training and awareness was provided, individuals adopted e-services better, and where trust in the provision of e-services was divided in two. The first relates to e-services being better than a manual service as e-services provide clarity and transparency. The second form of trust aligns with confidentiality and privacy. A subset of the research revealed that demographic factors that include, an organisational structure position and the role that one has, inhibit or encourages the use and adoption of e-services. The contributions from this research are anticipated to be a better understanding of the adoption, diffusion and use of e-services in the UAE region. For theory, this research study provided a diverse approach (qualitative research) in an organisational context, the development of a conceptual framework specific to Abu Dhabi’s public sector department and finally, there is research conducted on government to employee e-services in Abu Dhabi, a rare occurrence. For policymakers, the contribution of this research is that the research can understand the impacts of policies and strategies used for developing and implementing e-services. For practice the contribution can be in the form of results that organisations providing external consultancy services in the UAE can identify and understand. Therefore, results such as, lower positions individuals in departments not utilising e-services emerged and suggest that awareness should be inherent within the organisation. By doing so, fewer risks and waste of resources in the form of time and personnel can be avoided.

Bakgrund och problem: Definitionen av en controllers roll och arbetsuppgifter är mycket diffus till följd av dess relativitet samt ständigt genomgående utveckling. Än idag är det svårt att generalisera en controllers arbetsuppgifter då det rör sig om en flukturerande yrkesroll. Tidigare forskning som addresserar bakomliggande faktorer i en controllers roll, redogör till stor del för rollens förändring över tid. Vi finner en kunskapslucka i komparativ forskning av controllerns roll och arbetsuppgifter inom offentlig respektive privat sektor. Syfte: Syftet med denna uppsats är att beskriva och förstå hur controllerns roll och arbetsuppgifter ser ut inom offentlig och privat sektor, vilka relevanta likheter och skillnader som går att urskilja samt vilka de bakomliggande förklaringarna till dessa är. Detta för att bidra med en komparativ förståelse för controllers roll som komplement till redan befintlig forskning och som referens till vidare studier inom ämnet. Metod: Uppsatsen omfattas av en kvalitativ forskningsdesign med en komparativ undersökningsdesign. Den empiriska studien grundas huvudsakligen i semistrukturerade intervjuer med controllers inom offentlig respektive privat sektor. Slutsats: De stora likheterna gällande controllerns roll och arbetsuppgifter inom offentlig och privat verksamhet kretsar kring dess stödjande och framåtblickande karaktär, analysarbetet samt dess medverkan till att på olika sätt skapa mervärde i beslutsprocesserna. De stora skillnaderna gällande controllerns arbetsuppgifter inom offentlig och privat verksamhet berör framför allt utveckling, implementering och uppföljning av ekonomistyrningssystem samt användningen av finansiell och icke-finansiell information. Controllerrollerna analytiker och coach visas framträdande hos controllers inom den offentliga sektorn och controllerrollerna kamrer och pedagog visas framträdande hos controllers inom den privata sektorn. De bakomliggande förklaringarna kan finna grund i organisationens typ, det vill säga de karaktäristiska dragen för offentlig och privat verksamhet, men där finns även många fler bakomliggande faktorer och dimensioner att ha i åtanke. / Background: The definition of a controller's role and work assignements are very diffuse due to its relativity and continuous development. Even today, it is difficult to generalize a controller's work assignements as it is a fluctuating professional role. Previous research addressing underlying factors in a controller's role primarily accounts for the trasformation of the role over time. We find a gap of knowledge in comparative research of the controller's role and work assignements in the public and private sectors. Purpose: The purpose of this paper is to describe and understand how the role and work assignements of a controller appear in the public and private sector, to identify relevant similarities and differences that can be distinguished and what the underlying explanations of these are. This, in order to contribute with a comparative understanding of the role of controllers as a complement to existing research and as a reference in further studies within the subject. Method: The paper is subject to a qualitative research design with a comparative survey design. The empirical material is mainly based on semistructured interviews with controllers within the public and private sector. Conclusions: The main similarities regarding the role and work assignements of a controller in the public and private sector revolve around its supportive and forward-looking character, the analysis work and its contribution to add value in the decision-making process. The main differences regarding the controller's work assignements in public and private sector concerns, in particular, the development, implementation and monitoring of management systems and the use of financial and non-financial information. The controller roles analytiker and coach appear prominent by public sector controllers and the controller roles kamrer and pedagog appear prominent by privat sector controllers. The underlying explanations can be found in the type of organization, that is, the characteristic features of public and private sector organizations, but there are also many more underlying factors and dimensions to keep in mind.

Tjänstelogiskt perspektiv, systemtänkande och organisatoriskt lärande främjar innovation i organisationer. Utmaningen är att ta reda på användarens behov och välja en anpassad organisatorisk struktur som metod för att skapa värde. Grunden är att öka bredden och djupet på lärandet i organisationen för ökad flexibilitet. Konsten är att välja och implementera främjande perspektiv. Studiens undersökning utgår från ett tjänstelogiskt perspektiv för att förstå användarnas behov i ett mindre problem. I studien diskuteras ett ramverk att förbättra innovationsmiljön på ett socialkontor i mellersta Sverige. Metoden är inspirerad av aktionsforskning. Nio intervjuer genomfördes i syfte att skapa förförståelse för användarnas behov. En transparent kommunikation med uppdragsgivarna hölls frekvent i syfte att öka medvetenhet för nya metoder och perspektiv. Författarna höll en workshop med åtta deltagare i syfte att skapa en gemensam mental modell, transparens mellan enheter som är beroende och för att låta författarnas problembild valideras. En slutpresentation hölls inför ledningsgruppen i syftet deltagarvalidering. Resultatet visar att det standardiserade IT-systemet skapar en komplex manuell administration. IT- utvecklare och enhetschefer upplever att integrationen mellan systemen brister. Medarbetarnas involvering är inte tillräcklig och kommunikationen brister i viktig detaljerad information mellan enheterna. / Service logic perspective, systems thinking and organizational learning promotes innovation in organizations. The challenge is to find out the users’ needs and to select a custom organizational structure as a method to create value. The foundation is to increase the breadth and depth of learning in the organization for increased flexibility. The trick is to select and implement promotion perspective. The study's survey is based on a service logic perspective to understand the needs of users in a minor problem. There is a discussion in this study of a framework to improve the innovation environment in a social office in central Sweden. The method is inspired by action research. Nine interviews were conducted in order to create pre-understanding of user needs. A transparent communication with clients held over time in order to increase awareness and understanding of different approaches and perspectives. The authors held a workshop with eight participants in order to create a shared mental model, transparency between entities that are dependent and to allow authors problem scenario validated. A final presentation was held for the management team for the purpose of a respondent validation. The results show that the standardized IT- system creates a complex manual administration. IT- developers and unit managers feel that the integration between the systems has flaws. Employee involvement is not sufficient and communication gaps in important detailed information between entities.

Since the late 1980s in most European countries the public sector has been characterized by ongoing privatization/liberalization strategies. Challenges related to this development are the merging of public institutions or units, the (re)creation of efficient processes, the increase in revenues, and the balancing between public service obligation and private sector competition. Approaching a case of a large Austrian company in the public health sector with a mixed methods design (narrative interviews, surveys), three major changes could be identified: a) breaking the bottleneck - development of processes, tools and awareness, b) reduction and regulation - ongoing business integration, and c) the good, the bad and the ugly - changing roles and status of clients, employees and managers. Organizational cultural subgroups relevant to the case are functional, occupational, geographical, political and structural subgroups. The political and the structural subgroups are fairly new dimensions in M&A research. The different subgroups identified show different resource dependencies, define perceptions about the ongoing changes and related approaches to change, face different organizational strategies and professional challenges. This explorative case study contributes to the understanding of developments of the public sector and related types of organisations. It provides practical recommendations for successful integration processes and managerial action. Approaching the case with the model of organizational culture challenges organisational cultural theory. New constructs relevant to change management are combined and a contribution to the field of mixed method M&A studies is made. (author's abstract)

Sveriges kommuner startar allt fler företag. Tillsammans omsätter dessa företag sammanlagt 200 miljarder kronor och utgör en viktig del av en kommuns ekonomi. En av de branscher där det finns flest kommunägda bolag är elbranschen, en bransch som sedan avregleringen på 90-talet förändrats på det sättet att ett kommunalt elbolag inte längre kan vara säkra att invånarna i deras kommun väljer dem som elleverantör. Detta har inneburit att de kommunala elbolagenmåste hitta strategier för att locka kunder. Kommunikation är grundläggande för att ett bolag ska nå framgång. Ett av de viktigaste sätten att kommunicera med sina intressenter är att göra det genom sin årsredovisning och här är det främst de frivilliga upplysningarna som kan användas till detta, då de finansiella upplysningarnas utformning är reglerade i Årsredovisningslagen. De frivilliga upplysningarna har ökat i omfattning på senare år och används numera allt oftare som ett kommunikationsverktyg mot bland annat bolagens kunder och därför är detta intressant att studera. Den här uppsatsen har därför som syfte att undersöka på vilket sätt kommunala elbolag kommunicerar genom frivilliga upplysningar i sin årsredovisning och hur det har förändrats under perioden 2008-2017.Den metod som användes för att analysera materialet var en innehållsanalys. Den ansågs som lämplig då den brukar användas i forskning för analysera innehållet av dokument och syftar till att ta fram betydelsen av en text och det underliggande som författaren vill få sagt med sin text. En bildanalys användes också som komplement till innehållsanalysen. Detta för att en bildanalys kan komplettera helhetsbilden och eftersom bilder har blivit en integrerad del i årsredovisningar. De två kommunala elbolag som valdes för studien var Kungälv Energi och Karlstads Energi, vilka är bolag som är väl etablerade bland invånarna i respektive kommun och vars årsredovisningar innehåller frivilliga upplysningar. Resultaten visar att bolagen främst använder sina frivilliga upplysningar till att redogöra förårets händelser och för att upprätthålla sin image och legitimitet som bolag. Detta har inte förändrats under den här undersökningsperioden, utan det som främst har förändrats är att de frivilliga upplysningarna blivit mer informationsrika, att bolagen använder sig mer av bilder i sin kommunikation och att deras årsredovisningar har blivit mer lättolkade och intresseväckande. Avslutningsvis kommer vi fram till att det inte skiljer speciellt mycket mellan de kommunala och privata bolagens sätt att kommunicera genom de frivilliga upplysningarna. / The number of Swedish public owned companies are increasing. Altogether these companies have a revenue of 200 billion Swedish crowns and play an important role for the public sector. The electric market has one of the highest number of public sector owned companies. Since the deregulation in the 90’s, the market has changed a lot for the public owned electric companies, who can no longer count that the citizens in their town will choose them as their electricity provider. Therefore the public owned companies have to find new strategies to make them more attractive. Communication is a key point in succeeding. One of the most important ways to communicate with its stakeholders is through the annual report, where the voluntary disclosures are to most useful section since it is not regulated like the financial disclosures. The voluntary disclosure is also more extensive nowadays and more used as a communication tool towards the customers, therefore it is interesting to study. The aim with the study is to investigate in which way public owned electric companies are communicating through their voluntary disclosure and how it has changed through the period 2008-2017.The study is written in Swedish and the method that has been used for analyzing the material is a content analysis. It was found suitable since it is commonly used when analyzing documents and aims to produce the meaning of a text and the underlying meaning in the text that the author wants to say with the text. An image analysis has also been used as a compliment as it could supplement the overall picture and because images have become an integral part of annual reports. The two public owned companies that were selected for the study were Kungälv Energi and Karlstads Energi, which are companies that are well established among the inhabitants of each municipality and whose annual reports contain voluntary disclosure. The results show that the companies mainly use their voluntary disclosure to account for the events of the year and to maintain their image and legitimacy as a company. This has not changed during the chosen period, but what has mainly changed is that the voluntary disclosure has become more informative, that the companies use more images in their communication and that their annual reports have become more easily interpreted and interesting. In conclusion there is not much difference between the public owned and the private companies way of communicating through the voluntary disclosure.

Bakgrund: Digitalisering är ett utav de mest diskuterade ämnena i dagens samhälle och det har förändrat organisationer likt ingen tidigare innovation. Förändringar är inte alltid lätta att hantera och kan skapa problem oavsett hur välplanerade de är. En av de största svårigheterna vid förändringsarbete är att få med sig de anställda. Något som har blivit vanligare är att se de anställda som en drivare av innovationsarbetet. Forskning visar att förändringsarbete i den operativa verksamheten inom ramen för digitalisering är ett outforskat område.   Syfte: Syftet med studien är att utreda hur Polismyndigheten inkluderar digitalisering i sin operativa verksamhet. Detta arbete möjliggörs genom att en kartläggning av myndighetens digitaliseringsarbete genomförs, vilket också avser att utreda hur Regeringens digitaliseringsstrategi återfinns hos myndigheten. Ytterligare ämnar studien bidra med kunskap om hur medarbetarna kan vara en del av förändringsarbetet i myndigheten samt andra organisationer som står inför liknande utmaningar.   Metod: För att lyckas uppfylla studiens syfte har fallstudie tillämpats som forskningsstrategi. Ett iterativt arbetssätt har används genomgående för sammanställningen av det teoretiska samt empiriska materialet. Insamlingen av det empiriska materialet skedde genom att flertalet dokument studerades samt genom semi-strukturerade intervjuer på Polismyndigheten.   Slutsats: Digitalisering som ämne finns presenterat i flera av myndighetens styrdokument, dock i väldigt generella drag. De fem delmålen från Regeringens digitaliseringsstrategi är hanterade inom myndigheten men endast indirekt. Myndigheten styr sitt förändringsarbete inom ramen för digitalisering genom sin styrmodell, verksamhetsbaserad IT-utveckling. Den är däremot i dagsläget mer använd av de i yttre tjänst än de i inre. För de i inre tjänst finns också ett större motstånd till att använda de digitala verktygen. Genom en tydligare styrning kan kulturen förändras och leda till att digitaliseringen blir en större del av verksamheten. / Background: Digitalization is one of the most discussed topics in today’s society and it has come to change organisations like no earlier innovation. Changes are not always easy to handle and can create problems regardless of how well structured the process is. One of the biggest challenges when it comes to change management is to involve the employees. To see the employees as a driver of innovation has become more common. Research show that change management in the operational business when it comes to digitalization is still yet an unexplored topic.   Purpose: The purpose of the study is to investigate how the Swedish Police include digitalization in their operational business. The work is made possible through a mapping of the authority’s work with digitalization, which also aims to investigate how the goals from the Swedish Government’s digitalization strategy is taken care of. Further, the study aims to contribute with knowledge about how employees can be part of the work with changes within the authority but also in other organizations, that are faced with the same challenges.   Method: In order to fulfill the purpose of the study, a case study is applied as research strategy. When compiling the theoretical material and gathering the empirical material an iterative approach was used. The empirical material was gathered through qualitative interviews with employees at the Swedish Police.   Conclusions: Digitalization as a subject are represented in many of the authority’s documents, but only in general. The five goals from the digitalization strategy presented by the Swedish government are handled but only indirectly. The authority is managing their changes caused by the digitalization through their control model. This way of working is more used by the people working in the external environment. The resistance to use digitalized tools is greater from the people working in the internal environment. With a clearer management accounting system, the culture can change which will make digitalization a bigger part in the authority.

Purpose: The purpose of this report is to find out whether or not it is beneficial for a municipality to design building projects in-house in an early stage. The goal for the final thesis is to analyze pros and cons of wide in-house competence within the municipal building process, and how its perceived to impact the process and end result. The goal is answered using three main questions: What is the economical difference between a project executed in Nässjö municipality compared to a similar project in another municipality? How do key participants within the projects experience the process? How do the tenants in the projects feel about the result in regard to its area of use? Method: The method being used for this project consists partly of a qualitative section with semi structured interviews, and partly of document analysis using economic data from two projects. Findings: The result of the study is that it can both be beneficial and not, depending on a few factors. If these factors are met, in-house competence in the design stage can be seen as beneficial for a municipality. If few, or none, of the factors are met there is no specific reason or advantage for a municipality to have in-house competence. The factors are: The size of the municipality Property stock Basis for projects The municipality’s resources Contracting form How the municipality wants to develop knowledge in the staff and invest inwide or narrow competences. Implications: For a municipality to benefit from working with in-house competence,they should follow the factors presented in the result. The conclusion is that a municipality should work in a way that works for them, and not based on what is more beneficial. Limitations: This final thesis is limited to only two municipalities with only one project form each. The report is also limited to the design stage, and the interviews did not include contractors.

As questões ambientais, o aquecimento global e a escassez dos recursos naturais são temas cada vez mais relevantes nesse início de século XXI. No Brasil também está em discussão a necessidade da melhoria dos gastos públicos e maior eficiência do Estado. A gestão de energia pode ser um vetor nessas frentes, contribuindo ao mesmo tempo para redução de impactos ambientais, melhor aproveitamento dos recursos e reduzindo o dispêndio de gastos públicos com energia. A proposta deste trabalho é apresentar o Sistema Público de Gestão de Energia (SPGE) visando incrementar a eficiência energética em instituições públicas brasileiras. O SPGE tem como base o Modelo de Excelência em Gestão Pública (MEGP), um modelo de gestão moderno, conceitualmente adaptado ao setor público do Brasil. Valendo-se também do conhecimento adquirido pelo Programa Permanente para o Uso de Energia na Universidade São Paulo (PURE-USP), que pratica a gestão de energia na USP desde 1997, este trabalho também aplica o SPGE para sugerir melhorias ao programa uspiano. Conclui que a gestão de energia deve ser praticada pelo setor público brasileiro, e que os conceitos de eficiência energética devem ser divulgados ao cidadão até o ponto que ele tenha condições de requerer a gestão de energia em todas as instituições públicas que faça uso. / Environmental issues, global warming and scarcity of natural resources are themes even more relevant at the beginning of 21th century. In Brazil, it is also in discussion the need of improving public spending and bigger efficiency of the country. Energy management can be a vector in these fronts, at the same time contributing to reduce environmental impacts, better use of resources and reducing the waste of public spending with energy. The purpose of this paper is to present the Public System Power Management (known as SPGE) aiming increasing the energy efficiency in Brazilian public institutions. This System (SPGE) is based on the Model of Excellence in Public Management (known as MEGP), a model of modern management, conceptually adapted to Brazils public sector. Also taking advantage from the knowledge obtained by the Permanent Program to the Use of Energy from University of São Paulo (known as PURE-USP), that has exercised the energy management in USP since 1997, this paper also applies SPGE to suggest improves to USP program. It concludes that power management must be used by Brazilian public sector and the concept of energy efficiency has to be disseminated to the citizens up to the point where they are able to require the power management in all public institutions used by them.

A meritocracia vem se destacando nas discussões de gestão de carreira como um sistema de valores que apregoa a igualdade de oportunidades e o reconhecimento do desempenho profissional. Ela se aplica por meio do atingimento de metas, ou ainda pelo reconhecimento da capacidade de uma atuação mais complexa, repercutindo em movimentações na carreira e recompensas pecuniárias. O presente trabalho se propõe a investigar as experiências de implantação de critérios meritocráticos nas decisões de movimentação na carreira de instituições do setor público brasileiro. Busca-se, a partir do estudo de um caso de implantação do referencial de competências aplicado a gestão de carreiras, identificar a influência dos fatores institucionais, dificultando ou facilitando a prevalência de práticas meritocráticas. O estudo de caso foi realizado em instituições do Poder Executivo do Estado do Espírito Santo. / Meritocracy has been highlighted in career management discussions as a system of values that claims equality of opportunity and job performance recognition. It applies through the achievement of goals or through the recognition of the capacity of more complex operation, reflecting on changes in the career and financial rewards. This study aims to investigate the experiences implementation of meritocratic criteria in decisions of career move in Brazilian\'s public sector institutions. The aim is, from a case study of framework competence´s applied to career management, to identify the influence of institutional factors that hinder or facilitate the prevalence of meritocratic practices. The case study was performed in Espírito Santo State´s institutions of the Executive.