The year of 2016, healthcare accounted for almost 10.9% of Sweden’s total GDP, which corresponds to almost 478 billion SEK. A significant part of an organization's expenditure is linked to procurement, but in the context of procurement in public sector there is not enough research done, and the studies that have been done indicates that there are opportunities for improvement. This study has focused on direct procurement, and the purpose is, therefore, to increase understanding of direct procurement in Swedish healthcare and to formulate recommendations that streamline the process of direct procurement.   This work was a multicase study, interviews were conducted with four employees in three different regions who worked with procurement linked to healthcare, in addition to these interviews, requests for other material relevant to direct procurement were sent out to several other regions. The findings were analyzed and discussed with the help of a literature review.   It was discovered early in the work during the interviews that resources were not prioritized for direct procurement. Direct procurement is always carried out if it is allowed, and it is permitted if the value of the procurement does not exceed SEK 586 907 if there are no special reasons. These amounts are governed by the Public Procurement Act (LOU), and in addition to this limits there are many other parts in LOU that the public sector must relate to - and the laws and regulations set are the main reasons why the purchasing process in the public sector is more complicated than in the private sector.   A successful purchasing function is characterized by, among other things, team-based structure and good cooperation between the different parts of the organization. One part of the study's contribution is that digitization should be seen as a performance area and success factor in public procurement. The public sector has a socio-economic responsibility, but because of LOU, it is not easy to stimulate local economic growth, as an example. In this study, several recommendations have been proposed, for instance, to become more cost-effective, and to how the problem of socio-economic responsibility may be circumvented without risking committing violations of the public procurement laws. One recommendation is digitalization of the process to increase efficiency in several performance areas. Another recommendation is to work closer to the suppliers and the customers to, as an example, encourage innovation and sustainability.

Bakgrund: Under 2000-talet har ett antal skandaler skakat om revisionsbranschen, både inom den privata och den offentliga sektorn. Detta har väckt ett intresse för att undersöka hur revisionen går till inom dessa två sektorer. Tidigare forskning som jämför revision inom den privata sektorn med statlig revision är begränsad, vilket motiverar den här undersökningen då en sådan jämförelse kan ge större kunskap kring huruvida företag och myndigheter är föremål för samma nivå av granskning. Vidare är granskningsprocessens påverkan på revisionskvaliteten ett relativt outforskat område, vilket motiverar undersökningen ytterligare. Syfte: Undersökningen jämför granskningsprocessen för revision inom den privata sektorn med granskningsprocessen för statlig revision, i en svensk kontext. Syftet är att undersöka huruvida det finns skillnader eller likheter i hur granskningsprocessen är utformad mellan de två sektorerna, och vidare vad eventuella skillnader eller likheter kan ha för påverkan på revisionskvaliteten inom respektive sektor. Metod: Undersökningen har en induktiv utgångspunkt, och utförs i form av en innehållsanalys bestående av en dokumentgranskning och intervjuer. I dokumentgranskningen ställs relevant lagstiftning, gransknings-standarder, och styrdokument för kvalitetskontroll för de två sektorerna mot varandra. Ett antal intervjuer görs även med revisorer från KPMG och Riksrevisionen, som representerar revision inom den privata respektive den offentliga sektorn. Slutsats: Resultatet visar att granskningsprocessen till stor del ser likadan ut, men att det finns ett antal skillnader som framför allt har att göra med mer långtgående krav på rapportering för myndigheter. Detta kan förklaras med att agent-problematiken är större inom den offentliga sektorn, vilket i sin tur leder till en mer omfattande granskning för den statliga revisionen. God revisionskvalitet kommer av efterföljelse av lagar och regler, samt revisionsstandarder. Den privata sektorn har mer detaljerad lagstiftning, och därmed fler aspekter att beakta för att uppnå god revisionskvalitet. Vad gäller revisionsstandarder är dessa likartade, varför båda sektorerna har samma utgångsläge för att uppnå revisionskvalitet och undvika revisions-misslyckanden. / Background: During the 21st century, a number of scandals have shaken the audit industry - both within the private and the public sector. There is an increasing interest in knowing how the audit process is designed within these two sectors. Previous research comparing private sector audits to public sector audits is scarce; this motivates an investigation such as this one, because a comparison could provide insight into whether corporations and government agencies are subject to the same level of scrutiny. Further, the impact of the audit process on audit quality is a relatively unexplored area of research, which motivates the study even more. Purpose: The investigation compares the review process of private sector audits with the review process of public sector audits, within a Swedish context. The purpose is to find out whether there are differences or similarities in the review process between these two sectors, and if these potential differences could affect the audit quality of the sectors respectively. Method: The investigation has an inductive starting point, with a content analysis of a document review and interviews. The document review compares relevant laws, standards for the review process, and regulations of quality control, for each of the sectors. A number of interviews are carried out with auditors from KPMG and Riksrevisionen (Swedish NAO). The participants are representatives for auditors in the private sector and the public sector respectively. Conclusion: The findings show that the review process overall is very similar, but that there are a number of differences that mostly have to do with the more extensive reporting requirements for the public sector. This could be explained by the fact that the principal-agent problem is more complex within the public sector, which, in turn, leads to a more extensive review in the public sector audit. Audit quality comes from following laws and regulations, as well as audit standards. The private sector has more detailed audit laws, and thereby more aspects to consider in order to achieve good audit quality. The audit standards are similar in the private and the public sector, indicating that they have the same starting ground for achieving audit quality and avoid audit failures.

The public sector healthcare system is facing challenges of demographical changes. The solution of digitalization is expected to decrease costs and increase efficiency. Digitalization is the collective concept of differing and interrelated phenomena which are rearranging traditional market conditions and causing a turbulent and competitive environment. In response to these impacts, organizations seek organizational change through digital transformation. IS researchers has contributed with limited findings of digital transformation within the public sector healthcare. This thesis investigates organizational response towards digitalization and conditions of digital transformation through a case study within public sector healthcare in Sweden. The study successfully identifies external tensions of digitalization which underlie the reorganization and internal tensions which motivates progress towards digital transformation.

[pt] Esta pesquisa tem como objetivo estudar as vozes dialógicas envolvidas no contexto de uma Escola Estadual do Rio de Janeiro em busca de traços que indiquem a existência de possível preconceito em relação ao ensino/aprendizagem de inglês como Língua Estrangeira. As noções de dialogismo, enunciado, polifonia e voz de Bakhtin ([1977] 2004; [1979] 2003) e de representação de (Bruner, 1996; Celani, 1984; Celani e Magalhães, 2002; Giroux, 1992) permeiam a análise dessas vozes. A investigação realizou-se através de notas de campo geradas dentro da escola pesquisada, de entrevista com uma das professoras de inglês da escola, da análise dos textos dos Parâmetros Curriculares Nacionais do 3º e 4º ciclos para Língua Estrangeira (PCN-LE; 1998) e da Reorientação Curricular realizada pela Secretaria de Estado de Educação do Rio de Janeiro (2005) buscando-se encontrar, neles ou através deles, vozes conflitantes, possivelmente geradoras de preconceito interdisciplinar na área pesquisada. Diante de um corredor de vozes formado a partir dos dados gerados, percebeu-se como o enunciado de uma voz reflete o enunciado de outra, assim como a voz da pesquisadora entrelaça-se às outras que ecoam simultaneamente. O confronto de todas as vozes ouvidas aponta um preconceito existente não apenas ao ensino/aprendizagem de língua inglesa na rede Estadual, mas à Língua Estrangeira em geral. As representações de professores encontradas nos Parâmetros, na Reorientação e na entrevista com a professora refletem a necessidade do professor de línguas em constituir-se como um profissional responsável por sua formação contínua. A ausência desta pode gerar, no universo escolar e naqueles que dele participam direta ou indiretamente, atitudes preconceituosas relacionadas ao ensino/aprendizagem de inglês como língua estrangeira na rede oficial. / [en] This research aims to investigate the context of a public sector school in the city of Rio de Janeiro, in search of discursive traces that might point towards the possible existence of prejudice regarding the teaching/learning of English as a foreign language. The notions of dialogism, enunciation, polyphony, and voice proposed by Bakhtin ([1977] 2004; [1979] 2003) as well as the notion of representation (Bruner, 1996; Celani, 1984; Celani & Magalhães, 2002; Giroux, 1992) inform the analysis of the emerging conflicting voices, possibly generators of interdisciplinary prejudice in the institutional context. The investigation was carried out through field notes generated within the researched school, an interview with one of the school´s English teachers, and the analysis of the texts of the National Curriculum Parameters of the 3rd and 4th cycles for Foreign Languages (PCN-LE) as well as those of the Curriculum Reorientation developed by the Secretary of Education of the State of Rio de Janeiro (2005). Considering the generated data as an imaginary hall of voices, it is possible to realize how the enunciation of one voice reflects the enunciation of another, with the researcher´s voice intertwining with all the others that echo simultaneously. The confrontation of all these voices suggests that prejudice is not only related to the teaching/learning of English in the Public Sector, but also to Foreign Languages in general. The representations of teachers found in the Parameters, in the Reorientation and in the interview with the teacher reflect the necessity that the language teacher currently has of constituting him/herself as a professional who is responsible for his/her continuing academic development. The lack of involvement in such processes might result in prejudiced attitudes regarding the teaching/learning of English as a foreign language in the universe of the public sector school and in those who, directly or indirectly, are a part of it.

Titel: Möjligheten att uppmärksamma den personliga rollen i balanserat styrkort – fokus på värdeskapande i offentlig sektor Nivå: C-uppsats i ämnet Företagsekonomi Författare: Agnes Eriksson och Sofie Törnberg Handledare: Tomas Källquist och Pär Vilhelmsson Datum: 2019 - Juni Syfte: Tidigare forskning ger uttryck för att den personliga rollen är betydande för värdeskapande i offentlig sektor och kan hjälpa till att driva olika handlingar. Syftet är att öka förståelsen för möjligheten att uppmärksamma den personliga rollen i balanserat styrkort när det gäller värdeskapande i offentlig sektor. Metod: Studien har utgått från ett hermeneutiskt perspektiv vilket innebär att tolkande samt förståelse genomsyrar hela studien. Studien bygger på en kvalitativ forskningsstrategi och design. Teori och empiri har arbetats fram med hjälp av abduktion och insamling av empiri har skett genom tio stycken semistrukturerade intervjuer som sedan har analyserats med hjälp av den teoretiska referensramen. Resultat & slutsats: Studien visar att den personliga rollen är en viktig del gällande värdeskapande i offentlig sektor. Empirin visade att användning av BSC-modellen i offentlig sektor kan anses komplex i sig och den personliga rollen bör därför inte uppmärksammas i BSC-modellen. Examensarbetets bidrag: Ur en teoretisk synvinkel bidrar studien till en ökad förståelse för den personliga rollen gällande BSC-modellen i offentlig sektor. Studien visar att den personliga rollen gällande värdeskapande i offentlig sektor inte bör uppmärksammas i BSC. Studien visar också att det är av betydelse att uppmärksamma den personliga rollen självständigt och arbeta med denna för att möjliggöra värdeskapande. Förslag till fortsatt forskning: Till vidare forskning finns ett behov av flera kvalitativa studier kring BSC-modellen som verktyg inom den offentliga sektorn då vi utifrån vår studie fick kännedom av att allt fler offentliga verksamheter väljer att gå ifrån BSC som modell. Vi föreslår även vidare forskning som fokuserar på den personliga rollen som eget verktyg för värdeskapande eller i samklang med andra styrmodeller, för att se om studierna skiljer sig åt. Avslutningsvis föreslås även fortsatt forskning kring strategitriangeln. / Title: The opportunity to pay attention to the personal role in the balanced scorecard - focus on value creation in the public sector Level: Final assignment for Bachelor Degree in Business Administration Author: Agnes Eriksson och Sofie Törnberg Supervisor: Tomas Källquist och Pär Vilhelmsson Date: 2019 - June Aim: Previous research indicates that the personal role is significant for value creation in the public sector and can help to drive different actions. The purpose is to increase the understanding of the possibility of paying attention to the personal role in a balanced scorecard when it comes to value creation in the public sector. Method: The study is based on a hermeneutic perspective and its interpretation and understanding pervades the whole study. It is built up on a qualitative research strategy and design. Theory and empirical work have been forged through abduction, and collection of empirical data has taken place through ten semi structured interviews, which have then been analyzed by using the theoretical reference frame. Result & Conclusion: The study indicates that the personal role is an important part of value creation in the public sector. The study also showed that the use of the BSC in the public sector is seen as complex and supplying the personal role would complicate the work with the BSC further. Contribution of the thesis: From a theoretical point of view, the study contributes to an increased understanding of the personal role associated with the BSC in the public sector. The study shows that the personal role associated with value creation in the public sector should not be observed in the BSC. Instead the study shows that it is important to pay attention to the personal role independently and work with it to enable value creation. Suggestions for future research: For further research, there is a need for several qualitative studies on the BSC as a tool in the public sector, since we gained knowledge from our study that an increasing number of public enterprises choose to avoid using BSC as a model. We also propose further research that focuses on the personal role as a separate tool for value creation or in harmony with other models, to see if the studies differ. Finally, further research on the strategy triangle is also presented.

Organisations strive to gain competitive advantages and there is an increasing demand for more advanced technology in today's dynamic and complex environment. The importance of engineering is increasing in the global world, which leads to a higher demand of professional engineers. They represent among the hardest roles to fill. The short supply of engineers, the high employment rate and low unemployment rate among engineers in Sweden makes it difficult for companies to attract them. This issue is often described as ‘The War for Talent’. The War for Talent is a greater issue for organisations within the public sector because of negative prejudices, reputations and stereotypes. This and the fact that there are limited resources for marketing within the public sector when they are funded by the government, make it difficult to compete with organisations within the private sector. The public sector in Sweden is relatively large, and The Swedish Transport Administration is a large company within the public sector that need to prepare for the war for talents among companies within the private sector. The purpose of this research is to investigate work value preferences of professional engineers and important recruitment aspects to consider, when choosing an employer. To deal with the war of talents effectively, the concept of employer branding has been developed as an effective organisational strategy for employment. In the report, we will study the concept of employer branding and the employer branding process, work value preferences and important recruitment aspects to enhance understanding of how companies can attract professional engineers in Sweden, to initiate a career within the public sector. Our data collection was through qualitative interviews with eight professional engineers, both from the private and the public sector. Our study developed an adapted framework with work values preferred by Swedish professional engineers that can be used as a guide to help and enable to attract and recruit engineers towards the public sector. We found differences between the public sector and the private, and six core values preferred by Swedish professional engineers, where organisations in the public sector should put a certain emphasis on two of them. There were some certain preferences among recruitment channels, and we found that recruitment strategies could enhance, improve or damage the brand and that the corporate reputation affects the opinion of the company. We also have some specific recommendations towards the case company.

Jämställdhet är ett omdebatterat ämne som får allt mer uppmärksamhet i dagens samhälle och blivit en allt viktigare del av den svenska politiken. För att arbeta för jämställdhet har Sveriges regering beslutat att ha jämställdhetsintegrering som strategi. 2013 skrev Luleå kommun under den europeiska deklarationen för jämställdhet (CEMR-deklarationen) vilket innebär ett tydligt engagemang för att arbeta mot att bli en jämställd kommun. Examensarbetet syftar till att skapa förståelse för hur en kommunal verksamhet tillämpar målstyrning för att integrera jämställdhet i organisationen och hur målstyrning i praktiken används ur ett vertikalt perspektiv. För att besvara studiens syfte har en fallstudie på Luleå kommun genomförts, där fem anställda på olika hierarkiska nivåer inom kommunen deltagit i intervjuer. Utöver intervjuer har interna styrdokument studerats. För att vidare besvara våra forskningsfrågor har begreppen anpassning- och omvandlingstolkning använts för att skapa förståelse för jämställdhetsarbetet. Uppsatsen bygger på en deduktiv metod med induktiva inslag där tidigare forskning kring jämställdhetsintegrering använts för att förstå det empiriskt insamlade materialet. Resultatet från studien visar att Luleå kommuns styrdokument huvudsakligen förhåller sig till anpassningstolkning med fokus på kortsiktiga mål. Resultatet visar också att samspelet mellan de organisatoriska nivåerna inte ger rätt förutsättningar för jämställdhetsarbetets vertikala resa. Resultatet visar att medvetenhet kring att omvandlingstolkningen finns, men att arbetet idag främst handlar om att synliggöra obalanser och reglera omedelbara orättvisor med fokus på anpassningstolkning. Uppsatsens slutsats är att den kunskap inom ämnet stannar högt upp i organisationen vilket medför att jämställdhetsarbetet huvudsakligen innefattar anpassningstolkningen. Studien visar att styrning mot jämställdhet är komplex och att målstyrning medför att jämställdhetsintegrering huvudsakligen tolkas utifrån anpassningstolkning. Avslutningsvis konstateras att om än medvetenhet kring omvandlingstolkningen verkar finnas, tycks de kvalitativa aspekterna av jämställdhet i dagsläget inte “fångas” genom målstyrning. / Gender equality is a discussed topic that is gaining increasing attention in today's society and has become an increasingly important part of Swedish politics. To work towards gender equality, the Swedish government has decided to have gender mainstreaming as a strategy. In 2013, Luleå municipality signed the European Declaration for Gender Equality (The CEMR- declaration), which implicates a clear commitment to work towards becoming an equal municipality. The purpose of this study is to create an understanding of how a municipality applies management by objectives to integrate gender equality into the organization and how management by objectives is used in practice from a vertical perspective. To answer the study's purpose, a case study at Luleå municipality has been carried out, where five employees at various hierarchical levels within the organization participated in interviews. In addition to interviews, internal documents have been studied. In order to further answer our research questions the concepts of adaptation and conversion interpretation have been used to create an understanding of gender equality work.   The thesis is based on a deductive method with inductive elements, where previous research on gender mainstreaming has been used to understand the empirically collected material. The result of the study shows that Luleå municipality’s governing documents mainly relate to the adaptation interpretation with a focus on short-term goals. The results also show that the interaction between the organizational levels does not provide the right conditions for the vertical journey of gender equality work. The result shows that awareness of the transformation interpretation exist, but that the work today mainly is about making imbalances visible and regulating immediate inequalities with a focus on the adaption interpretation. The conclusion of the thesis is that the knowledge on the subject stays on higher levels in the organization, which indicates that gender equality work mainly involves the adaptation interpretation. The study shows that governance towards gender equality is complex and that management by objectives allows gender mainstreaming to be interpreted primarily on the basis of adaptation interpretation. Finally, it is stated that, although awareness of the transformation interpretation seems to exist, the qualitative aspects of gender equality does not seem to be "caught" by management by objectives.

Sverige har som mål att bli bäst i världen på att nyttja digitaliseringens möjligheter för att skapa effektiv verksamhet i offentlig sektor och en enklare vardag för privatpersoner och företag. År 2017 spenderades 59 miljarder svenska kronor på att digitalisera Sverige med hjälp av externa aktörer. Trots miljardsatsningen är Sveriges utvecklingstakt långsam i jämförelse med flera andra länder i Europa. Svenska myndigheten Riksrevisionen har dessutom identifierat att IT-projekt ofta drar över budget och konstaterar att offentliga verksamheter måste effektivisera sin IT-verksamhet. IT-projekt, inte bara i offentlig sektor, har visat en trend på att dra över budget eller tid och i ett försök att möta denna problematik har den agila filosofin och olika agila projektmodeller vuxit fram. Det agila projektförfarandet har överlag haft en positiv påverkan på IT-projekt och har anammats i en högre utsträckning i den privata sektorn än den offentliga sektorn.  Då det läggs flera miljarder på upphandlingar av IT har vi sett det som viktigt att samverkan med extern part fungerar bra och att projekten effektiviseras. Eftersom den agila projektmodellen visat sig ha en positiv påverkan på IT-projekt har denna studie därför undersökt vilka förutsättningar som finns för att driva IT-projekt agilt mot offentlig sektor. Upphandlingsprocessen och hur den påverkar möjligheten att tillämpa en agil projektmodell har fått särskilt mycket uppmärksamhet i vår studie då lagen om offentlig upphandling (SFS 2016:1145) innebär att den kravspecifikation som skrivs av den upphandlande parten blir svårföränderlig. I vår fallstudie har vi undersökt ett implementationsprojekt i en offentlig verksamhet som drivits med en agil ansats av en extern leverantör i privat sektor. Genom att intervjua respondenter på leverantören, som var involverade i projektet, har vi tillämpat ett leverantörsperspektiv i vår undersökning för att kartlägga upplevda utmaningar i projekt mot offentlig verksamhet. Utifrån empirin har vi kommit fram till att upphandlingsförfarandet lett till att det uppstått (1) utmaningar vid ändring kravspecifikation och att bevisa uppfyllelse av krav, (2) kommunikationssvårigheter mellan Kunden och Leverantören gällande krav och (3) upplevd bristande förståelse för kraven av kunden. Vissa organisatoriska karaktärsdrag för offentlig verksamhet har också identifierats som bidragande till kommunikationssvårigheter mellan Kunden och Leverantören gällande krav. Den agila filosofin förespråkar ett nära samarbete med intressenter och förutsätter förändringar av kravspecifikationen genomgående i projektet. Slutsatsen är således att upphandlingsprocessen, i det studerade projektet, har påverkat möjligheterna för att driva IT-projekt agilt. / Sweden has the goal of becoming best in the world of utilizing the possibilities created by digitalization to create an effective public sector and an easier everyday life for individuals and companies. During 2017, Sweden spent roughly 59 billion Swedish crowns on digitalization with help of external actors. Although these billions of Swedish crowns are spent, the country’s development pace is slower than other European countries. The Swedish authority Riksrevisionen has conducted an audit where they have identified that IT-projects often runs over budget and states that the public sector must streamline its use and procurement of IT. IT-projects have shown a trend of budget overruns and not meeting deadlines, not only in the public sector. In an attempt to turn the trend, the agile philosophy and different agile project models was formed. The agile approach has overall had a positive effect on IT-project and has been embraced in the private sector to a larger degree than the public sector. We see cooperation between external supplier and the actor procuring information systems as well as the streamlining of IT-projects as a critical aspect of the Swedish digitalization. Since the agile approach has shown positive effects of IT-projects, this study has aimed to examine what prerequisites are present in the public sector for running projects in accordance of the agile philosophy. The procurement process and how it affects these prerequisites has received a lot of focus since the procurement law (SFS: 2016:1145) in Sweden implicates that the requirement specification, created by the contracting actor, is difficult to change. In our case study, we have examined an implementation project in the public sector, led by an information system supplier in the private sector. We gathered qualitative data by interviewing employees of the supplier, involved in the project, effectively applying a supplier perspective to map perceived challenges in delivering information systems to the public sector. From the qualitative data we concluded that the procurement process has led to (1) difficulties with changing the requirement specification and proving fulfilment of requirements, (2) communication challenges between the customer and the supplier regarding requirements and (3) experienced lack of comprehension of requirements by the customer. Some organizational characteristics for the public sector have also been identified as a possible cause of communication challenges. The agile philosophy advocates close collaboration with stakeholders and expects changes to the requirement specification throughout the project. The conclusion is thus that the procurement process, in the studied project, has affected the prerequisites to run a project with an agile approach in a negative way.

De senaste decennierna har chefers arbetsförhållanden i den kvinnodominerade offentliga sektorn genomgått betydande förändringar, att cheferna exempelvis blivit tilldelade fler ansvarsområden i form av kostnads- och effektiviseringsansvar. Senare har det visat sig att chefer i kvinnodominerade yrken har en bristande arbetsmiljö, detta på grund av höga arbetskrav och en hög grad av påfrestningar i arbetet. I samråd med en kvinnodominerad kommunal verksamhet har jag fått uppdraget att i denna studie genomföra en uppföljande undersökning om enhetschefernas upplevelser av sin organisatoriska och sociala arbetsmiljö utifrån krav, kontroll och stöd i arbetet. Denna studie undersöker även hur upplevelserna av arbetsmiljön förstås utifrån ett genusperspektiv. Studien har ett abduktivt angreppssätt och empiriinsamlingen har skett genom sju kvalitativa semistrukturerade intervjuer. För att analysera det empiriska materialet har tematisk analys tillämpats. Resultatet har analyserats med hjälp av Karasek och Theorells (1990) krav-kontroll-stödmodell, Connell och Pearses (201) synsätt på genus som socialt konstruerat samt Ackers (1990) synsätt på att genus produceras i organisationer genom genusskapande processer. Resultatet visar att enhetscheferna arbetar i en verksamhet som är gränslös, detta genom att arbetsuppgifterna som tillhör arbetet aldrig tar slut. Inom ramen för enhetschefernas arbete förekommer variationer i upplevelsen av arbetsmiljön, vilket tyder på att förmågan eller möjligheten att sätta gränser i arbetet blir viktigt. Föreställningar om skillnader mellan manliga och kvinnliga egenskaper har betydelse för hur enhetscheferna upplever sin arbetsmiljö. Detta genom att resultatet visade att enhetscheferna upplever att kvinnor är sämre på gränsdragningar och att kvinnor inte respekteras av arbetsgivaren när de sätter gränser i arbetet i lika hög utsträckning som män. / During the recent decades, managers’ working conditions in the Swedish women dominated public sector have undergone important changes. For example, managers’ responsibilities have been expanded to contain more responsibilities of costs and efficiency. Later, it has been found that managers in professions dominated by women have a lack of sustainable working environment, caused by high job demands and a high degree of work strains. In consultation with a dominated municipal function in northern Sweden, I have been commissioned to investigate how first line managers experience their organizational and social work environment (psychosocial work environment) in this study, based on job demands, job control and social support. This study also investigates the work environment out of a gender perspective. The study has an abductive approach and the empiricism have been collected with qualitative semi structured interviews, where the number of interviews was seven. Thematic analysis has been devoted and the results have been analyzed by using Karasek and Theorell’s (1999) job demand-control-support model, Connell and Pearse’s (2015) idea of gender as socially constructed, and Ackers (1990) idea that gender is created in organizations through gender creating processes. The result shows that the first line managers are working in a municipal function that are boundless, which means that the work tasks never run out. Within the frames of the managers’ work there are variations in the experiences of the work environment. The result shows that the ability and possibility of setting boundaries in their work are important. The imagination of differences between male and female behavior are important for how the first line managers experience their work environment. The results also show that the first line managers experience that women are not as god as men to set boundaries in their work, and that women are not respected by the employer equally as men when it comes to set boundaries.

As mudanças na contabilidade aplicada ao setor público no Brasil, a partir da edição da Portaria n. 184, de 25 de agosto de 2008, têm ocupado grande espaço nas discussões, tanto no meio acadêmico quanto nas atividades dos órgãos e entidades responsáveis pela contabilidade. Tais mudanças, pela perspectiva das entidades a que se aplicam e observadas por meio dos pressupostos da teoria institucional e da teoria da dependência de recursos, podem ser abordadas como mudanças institucionais demandadas pelo ambiente externo organizacional. Oliver (1991) propõe um modelo com base em ambas as teorias supramencionadas para identificação da resposta estratégica de uma organização em decorrência das pressões ou regras institucionais que variam de conformidade à alta resistência, a saber: (i) aquiescer, (ii) negociar, (iii) esquivar, (iv) desafiar e (v) manipular. Nessa perspectiva, a presente pesquisa teve como objetivo geral compreender as respostas estratégicas de estados brasileiros às mudanças institucionais baseadas na adoção das normas brasileiras de contabilidade oriundas do processo de convergência às International Public Sector Accounting Standards (IPSAS), sob a perspectiva da teoria institucional e da dependência de recursos. Utilizou-se a estratégia de pesquisa de estudo de casos múltiplos para identificar a resposta estratégica dos entes analisados em relação às mudanças institucionais, abordadas por meio dos 10 fatores preditivos de Oliver (1991) agrupados em cinco fatores institucionais, quais sejam: (i) causa: legitimação e eficiência; (ii) agente: multiplicidade e dependência; (iii) conteúdo: consistência e restrição; (iv) controle: coerção e difusão; e (v) contexto: incerteza e interconectividade. Assim sendo, as unidades de análise estudadas correspondem aos poderes executivos dos estados de São Paulo, Rio de Janeiro e Minas Gerais e as evidências foram obtidas mediante entrevistas, tanto com respondentes que atuam em tais entes estaduais como entrevistados externos aos estados, e documentos. Verificou-se, por meio da triangulação dos dados, que os três estados apresentam a aquiescência como resposta estratégica às mudanças institucionais baseadas na adoção das normas brasileiras de contabilidade oriundas do processo de convergência às IPSAS. Porém, constatou-se que, enquanto no estado de São Paulo cinco variáveis, entre as 10 utilizadas, indicaram a probabilidade de aquiescer, seis variáveis apontaram evidências referentes a tal resposta para o estado do Rio de Janeiro e sete para Minas Gerais. Concluiu-se, dessa maneira, que, apesar de os três entes estaduais apresentarem a mesma resposta estratégica, há maior probabilidade de resistência no estado de São Paulo, seguida pelo estado do Rio de Janeiro e, na sequência, por Minas Gerais, sendo que tais diferenças entre os entes estão atreladas às variáveis multiplicidade e consistência. Acredita-se que os apontamentos realizados na presente pesquisa sejam relevantes para compreensão dos fatores críticos que aumentam a probabilidade de conformidade ou de resistência às mudanças institucionais baseadas na adoção das normas brasileiras de contabilidade oriundas do processo de convergência às IPSAS. / The changes in public sector accounting in Brazil, since the publication of the MF Order N. 184, of 25 August 2008, have been taking a large agenda with discussions both in the academic environment and in the activities of the entities responsible for accounting. Such changes, from the perspective of applied entities and observed through the assumptions of institutional theory and resource dependence theory, can be approached as institutional changes or processes demanded by the external pressures. Oliver (1991) proposes a model based on both of the aforementioned theories to identify the strategic response of an organization as a result of external pressures or rules that vary from compliance to high resistance, namely: (i) acquiescence, (ii) compromise, (iii) avoidance, (iv) defiance, and (v) manipulation. In this perspective, the present research had as general purpose to understand the strategic responses of Brazilian states to institutional changes based on the adoption of Brazilian accounting standards from the convergence process to International Public Sector Accounting Standards (IPSAS), from the institutional and resource dependence perspective. The multiple case study research strategy was used to identify the strategic response of the entities addressed in relation to institutional changes and were addressed through Oliver\'s 10 predictors factors, grouped into five institutional factors: (i) cause: legitimacy and efficiency; (ii) constituents: multiplicity and dependence; (iii) content: consistency and constraint; (iv) control: coercion and diffusion; and (v) context: uncertainty and interconnectedness. Thus, the analyzed units correspond of the states of São Paulo, Rio de Janeiro, and Minas Gerais, on the executive sphere, and the evidence was obtained through documents and interviews with respondents who work in such state entities and respondents from outside the states. It was verified through the triangulation of data that the three states present acquiescence as a strategic response to the institutional changes based on the adoption of Brazilian accounting standards from convergence process to IPSAS. However, it was found that while in the state of São Paulo five variables, among the 10 used, indicated the probability of acquiesce, six variables indicated evidence regarding this response to the state of Rio de Janeiro and seven to the state of Minas Gerais. It was concluded, then, although the three state entities present the same strategic response, there is a greater probability of resistance in the state of São Paulo, followed by the state of Rio de Janeiro and, subsequently, the state of Minas Gerais. Such differences between the entities are tied to the multiplicity and consistency variables. It is believed that the notes made in the present study are relevant to the understanding of the critical factors that increase the likelihood of compliance or resistance to institutional changes based on the adoption of Brazilian accounting standards from convergence process to IPSAS.