Som följd av omvärldsförändringar ökar samverkan mellan offentlig och ideell sektor i omfattning. Ideella organisationer, föreningar och det civila samhället har idag blivit en välfärdsproducent för att tillsammans med den offentliga sektorn bemöta komplexa samhällsutmaningar. Frivilligorganisationer har tagit över verksamheter som tidigare drivits i kommunal regi, de sköter idrottsanläggningar, bedriver integrationsverksamhet, sköter om vandringsleder och fritidsgårdar. Tvärsektoriell samverkan sker i form av bidragsgivande, skötselavtal eller delägarskap i större EU-projekt. Syftet med denna studie är att studera hur individer upplever samverkan mellan offentlig och ideell sektor som ett lärorum, samt vad de upplever som hinder för lärande. För att undersöka detta, har en fenomenografisk studie genomförts. Uppsatsens teoretiska utgångspunkter är teorier om lärande i praktikgemenskap, lärande i och mellan organisationer samt fenomenografisk syn på lärande som fenomen. Som datainsamlingsmetod har sex semistrukturerade intervjuer med representanter involverade i tvärsektoriell samverkan genomförts. Studiens resultat och slutsatser visar på att lärande vid tvärsektoriell samverkan sker i samspel med andra individer och som kunskaps- och erfarenhetsutbyte mellan föreningar och kommunen. Informanternas syn på lärande vid samverkan är övergripande positiv. Det konstateras dock att samhällsutvecklingen kräver nya former av samverkan och effektivare utnyttjande av parternas kunskaper. Resultatet visar att bristfällig information och kommunikation mellan parter, allmänt sinande ideellt engagemang och maktobalans i förhållandet är hinder för lärande. / <p>Godkännande datum: 2019-06-05</p>

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Sammanfattning     Syftet med denna studie har varit att se hur ett antal församlingsdiakoner i en storstad ser på sin roll i det svenska välfärdssamhället och om de anser att det diakonala arbetet har påverkats av förändringar som pågått sedan 1990-talet. Avseende förändringar inom socialpolitiken men också förändringar i organisationen kring välfärdsaktörer i samhället. Metoden har varit kvalitativ med ett fenomenologiskt förhållningssätt. Studiens resultat visar på att diakonerna fyller en roll och funktion, som länk, kritiker, komplement och kanske även ibland ersättare. Vidare visar resultatet på att diakoners förhållningssätt i sitt arbete syftar till att tillvarata människors egna resurser. Diakonerna i studien uppfattar att förändringar i samhället i form av nedskärningar i den offentliga sektorn och förändringar i socialförsäkringssystemet har påverkat det diakonala arbetet. Samt att även förändringar när det gäller Svenska kyrkans status i samhället har påverkat deras arbete. Det har dock varit svårt att med denna studies undersökningsmetod visa på i vilken omfattning dessa förändringar har påverkat det diakonala arbetet. Resultatet har analyserats utifrån teorier om empowerment, Blennbergers (2008) modell som avser ideella organisationers roller och Esping Andersens (1990,1994) välfärdsteori.

Denna studie undersöker vilka strategier fyra organisationer från den ideella sektorn använder sig av för att hantera sitt samarbete med staten. Studien tar sitt avstamp i Staffan Johanssons teori om hur påtvingar ideell sektorn ett homogeniseringstryck. Genom att undersöka olika egenskaper hos den ideella sektorn, såsom ideologi, ekonomiska förutsättningar och möjligheten att vara me och påverka undersöks hur organisationerna uppfattar sin roll i samarbetet. Studien visar att ideologin och de ekonomiska förutsättningarna spelar avgörande roll för hur organisationerna kan strukturera både sig själva som organisation liksom deras arbete. I relationen till staten framstår det som viktigt att resursberoendet inte är allt för ensidigt för att organisationerna skall kunna hålla på sin särart och styra sin organisation i en självvald riktning. / This study examines the strategies four organizations from the voluntary sector uses to manage its cooperation with the State. The study takes its starting point in Staffan Johansson's theory of how imposing a non-profit sector with a homogenization pressure. By investigating various characteristics of the voluntary sector, such as ideology, economic conditions and the possibility of criticism, explores how organizations perceive their role in co-operation. The study shows that ideology and the economic environment plays key role in how organizations can structure themselves both as a organization and their work. In relation to the state, it seems important that resource dependence is not too one-sided for organizations to retain its character, ideology and control over their activities.

Idrott och motion är ett av de största fritidsintressena i Sverige. Den svenska idrottsrörelsen bottnar i den ideella sektorn och det har skett en ökad professionalisering och kommersialisering främst inom elitidrotten. Idag är idrotten mer än bara en match, mervärden har blivit viktigare och man säljer ett helhetskoncept. Syftet med denna studie är att belysa hur organisationer inom den ideella sektorn hanterar professionalisering och kommersialisering, med avseende på elitishockeyn i Sverige. För att besvara studiens syfte har en flerfallstudie genomförts med hjälp av sex elitishockeyklubbar i Sverige. Urvalet bestod av klubbar från de två högsta ishockeyserierna och klubbarna representerar både större städer och mindre orter. Resultatet visar att samtliga elitishockeyklubbar är högst företagsliknande och att bolagiseringar kan ses som en del av professionaliseringen. Klubbarna har många beroendeförhållanden och anser att de går mot en fortsatt kommersialisering där fokus på idrott som underhållning ökar. / Sports and exercise are one of the most popular hobbies in Sweden. The Swedish sports movement stem from the non profit sector and there has been a increase in professionalization and commercialization mainly within the elite sports. Sports is more than just a game today, added value has become more important and one sells a total concept. The purpose of this thesis is is to highlight how organizations in the non profit sector manages professionalization and commercialization, with respect to elite hockey in Sweden. To answer the purpose of the study case studies have been conducted using six elite hockey teams in Sweden. The sample consisted of teams from the two top hockey leagues and teams representing both large cities and smaller towns. The result shows that all elite hockey teams are highly business-like and turning in to a corporation can be seen as a part of professionalizaton. Clubs have many interdependencies and see a continued development towards increades commercializaion with a focus on sport as entertainment.

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Between the Promise of Specificity and the Demand for Evidence – A study of knowledge and the approach to knowledge in socially oriented non-profit, private and public sector organizations In the social work field it is possible to identify two parallel processes in time. On the one hand a qualitative developmental process―even towards a form of standardization―where central concepts are academisation, professionalization, scientifically produced knowledge, expertise and evidence based methods. Simultaneously, there is a drive to create the conditions for increased diversity, where hopes are especially being pinned on the non-profit sector. In spite of representations and expectations concerning the non-profit sector and its so-called specificity, however, much of existing research lacks a comparative perspective, i.e., studies where non-profit organizations are related to comparable activities in the private and public sector. The aim of the study―with special focus on issues concerning evidence based knowledge in social work―is to compare and analyse whether and in that case how employee conceptions differ between the sectors, and whether and in what way non-profit employees and their activities can be said to fulfil the expectations of contributing to increased diversity. Data is from a questionnaire directed to about 1300 social work employees. The results show a greater interest in research and more marked efforts at professionalization in the public sector, while above all in the non-profit sector there was skepticism about science paired with reservations about work carried out in a professional way. In the non-profit, but also in the private sector, issues of ethics, views of humanity and values were paid greater attention. Also stressed here was the importance of creating relationships, the unique human encounter, genuine commitment, and human kindness. However, there was significant uniformity across all sectors in the use of methods, where three dominated: solution focused measures, network support/therapy, and psychosocial work.

This study explores undocumented migrant’s access to social welfare and income support distributed by the non-profit and public sector in Stockholm. The study is conducted through interviews with representatives from the non-profit sector whose organisations and networks come in contact with undocumented migrants. According to Swedish law the social services have a responsibility to assist everyone who temporarily resides within the county. Consequently undocumented migrants have the right to assistance in acute situations. According to the testimonies given from the non-profit sector undocumented migrants have much difficulties acquiring all forms of aid from the social services. The respondents experiences show a multi-layered complex of problems giving reason for bureaucrats representing the public authority narrowing their services to undocumented migrants. The main focal points presented in this study are bureaucrats confusion regarding their own mission in relation to the migration board as well as the services restricted resources. Since undocumented migrants have difficulties claiming their rights in regard to the public sector, many turn to the non-profit sector for support. The result in the study shows that the non- profit sector functions as an informal social service bureau without the economical or legal framework to support it.

The focus of this study is the accounting of private non-profit organizations. Accounting is understood as a situated practice under specific conditions prevailing in different types of private non-profits. First, a pilot study of the financial reports of 39 Swedish non-profit organizations was undertaken. It identified similarities and differences between their reporting and the norms used in commercial accounting. Three case studies of private non-profits of different kinds and sizes were then undertaken. The purpose was both to describe how non-profits report their activities and their financial position to external interest groups and attempt to explain what lies behind their accounting practices. A combination of an institutional perspective and a resource dependence perspective has been used. The study contributes to our knowledge of practices in non-profit organization accounting and suggests some explanations of their accounting practices. The following research question was explored: When does institutional isoformism and when does resource dependence determine the accounting practices in these private non-profits? The main findings are the following: the purpose of the annual reports of these private non-profits is to show how they have used their resources. Their income statements are more like reports of financial flows. It has been difficult to measure the efficiency of their activities and for that reason they report more about doing the “right” things. A verbal story is needed to give a fair account of their performance. In trying to explain the accounting practices of these organizations four things were highlighted: ·          They imitated conventional accounting norms when the issues had no direct influence on future resources. ·          They diverged from conventional accounting norms and showed their distinctive character in that they created ways of presenting information according to what was needed by their interested parties, when the issues could influence future flow of resources. This is true even after the accounting regulations were established in 2001. However, when they were forced to follow conventional accounting norms, coercive isomorphic pressure meant that they had less freedom. ·          When the organizations used other channels than their annual reports to communicate with their supporters, the accounting practices did not influence future resources. Then they applied conventional accounting norms for business organizations. ·          When the organizations used their annual reports in planning for future obligations and in internal follow up, the accounting practices were also influenced by internal considerations. As they diverged from commercial accounting their differences form commercial organizations were highlighted and their need to communicate in a somewhat different way was seen. Key words: Private non-profit organizations, accounting, accounting theory, accounting norms, accounting practices, institutional theory, isomorfism, resources, resource dependence theory.