The Swedish municipalities of the 21st century are faced with a paradoxical problem in how they need to deliver a higher value to its population with less funding. This is due to the percentage of its’ population that are able to work grows lower while the percentage of the population that need to use the services that they provide increases. The solution to this issue is regarded to be digitalization of the public sector. While the Swedish municipalities have already gone to great lengths in order to digitalize its services, they seem to have had major issues in how these efforts have been focused. Several voices have been raised criticizing the lack of use of tools for performance measurements. On the other hand, the municipalities criticize existing tools. This then illuminates an absence in existing research within the subject which this thesis aims to fill. In doing so, this thesis clarifies which qualitative variables effect public value. Furthermore, the thesis explains how Swedish municipalities should use performance measurement tools. Finally, the thesis considers ways for Swedish municipalities to incorporate qualitative variables in its use of performance measurement tools.