The public-sector organizations have been in limelight for research work about the implementation of various quality management approaches with the evolution of process management ideology into this sector. The awareness among the citizens regarding their rights and demand for qualitative service has been increased which led to the focus on the quality management approaches like Six Sigma and Lean. The public-sector organizations such as municipalities, health care, social administrators and others are not driven by profits unlike private sectors making it complex to implement these approaches. This led to the purpose of the thesis to research on proposing a process improvement strategy for increased customer satisfaction in the public sector. Seven tools from Lean and Six Sigma methodologies have been chosen to propose the strategy and they are – Process Mapping, Voice of the Customer, Critical to Quality, Cause & Effect Analysis, 5 Why’s, Benchmarking and Standardization. To execute this research, a qualitative case study methodology has been conducted at MoS department of Linköping Municipality on one of their ground process – customer request handling process. The research questions were designed to understand how to map the process, the customer orientation and process efficiency specific to the case and finally grasp the effectiveness of the selected tools for public sector. Various data sources were collected for this study. The empirical findings led to interesting analysis and discussion on the case study in relation to the previous literatures reviewed in this area. Moreover, the usefulness of these tools has been clearly identified and the strategy for process improvements has been proposed. From the overall discussion, major conclusions on the thesis work have been made with respect to the research questions. Firstly, while mapping the process it is important to consider the customer perspective and identify the process steps which lead to customer satisfaction. Further, communication with the customers and considering their feedback for future improvements is identified to be vital. Finally, the selected tools contribute majorly for the process improvements in public sector where the numerical data availability is limited and the importance of the strategic order for the tools has been highlighted. Key Words: Process Improvements, Six Sigma, Lean, Public Sector, Municipal Organizations, Customer Orientation, Customer Satisfaction.

Since the 1980s, public sector entities have been exposed to accounting reforms under an umbrella of New Public Management (NPM). The main purpose of adoption of accounting reforms is to increase efficiency in decision-making by producing useful accounting information. However, it is argued that the adoption of accounting reforms by public sector entities in developing countries is attributed to the seeking of financial legitimacy, rather than increasing organisational efficiency (Mzenzi, 2013; Mkasiwa, 2011; Adhikari and Mellemvik, 2011; Tambulasi, 2007; Sarker, 2006). Therefore, it is the interest of this study to research the use of accounting information by public sector entities in developing countries. This study is based on an interpretative approach and employs an exploratory case study strategy with two cases (LGAs) in order to accomplish four specific objectives. The roles and responsibilities of LGAs and their multiple actors in delivering public services to the citizens, and their roles in budgetary decision-making attributed by the adopted accounting practices, represent the major motivation of this study. Institutional theory and its three branches, which are Old Institutional Economics (OIE), New Institutional Sociology (NIS) and New Institutional Economics (NIE), were used in the process of developing the initial model, and the overall interpretation of findings. The findings of this study revealed three dimensions of instrumental-conceptual use, which included conceptual use, decision relevant, and recommendations use of accounting information in decisions related to estimations and collections of own source revenue. Furthermore, the study’s findings showed that legitimating use was the main dimension of the symbolic use of accounting information in the budget approval, as well as in the decision about estimating and collecting revenue from external sources. It further identified 22 factors influencing the use of accounting information in the budget decision-making processes. The study findings also revealed that instrumental-conceptual use of accounting information increases both an organisation’s budget efficiency as well as its external financial legitimacy. On the other hand, the symbolic use of accounting information decreases the organisation’s budget efficiency and the actual external financial legitimacy but increases the promised external financial legitimacy. This is attributed, mainly, by external institutional pressures that result in decoupling behavior in the use of accounting information in budgetary decision-making processes. In addition, the findings revealed that budget efficiency and acquired financial legitimacy are interdependent. This means that the high financial legitimacy acquired can indicate high budget efficiency in the situation the instrumental-conceptual use exists than the symbolic legitimating use of accounting information. The study proposes a model of the determinants of the use of accounting information in budget decision-making processes for budget efficiency and external financial legitimacy. It informs reformers, practitioners, policy-makers and researchers about the necessary measures to undertake to make sure that NPM reforms, especially accounting reforms, enhance both efficiency and financial legitimacy in the public sector organisations through the use of accounting information.

O objetivo desta pesquisa foi verificar o nível de Accountability Horizontal dos Relatórios de Gestão das Universidades Federais Brasileiras apresentados ao Tribunal de Contas da União (TCU), como instrumento de avaliação de resultados pré-estabelecidos no orçamento da União, avaliando a adequação dos relatórios às dimensões de Accountability informacional, justificação e enforcement. Por intermédio do método de análise de conteúdo, utilizou-se de técnicas de tipologia textual da teoria linguística para classificar o nível de Accountability dos relatos das realizações da ação orçamentária 4009 dos Relatórios de Gestão das Universidades Federais em informacional (1º nível) ou em justificação (2ª nível), assim como para verificar se os normativos do TCU contribuíram com Enforcement (3º nível) para o aumento do nível de Accountability Horizontal. Análise dos RG e dos Normativos procedeu-se pela elaboração, com base na teoria revisada, e aplicação de duas matrizes: \"Matriz de Análise da Dimensão Responsabilidade da Ação 4009\" e a \"Matriz de Análise da Dimensão Enforcement dos normativos do TCU sobre os Relatórios de Gestão das Universidades Federais\". Ao final das análises, considerando os resultados da aplicação das duas matrizes, as limitações e as restrições das análises à ação 4009 e a normativos específicos do TCU, chegou-se a conclusão de que os relatos da ação orçamentária 4009 enquadram-se na dimensão informacional, embora houvesse enforcement, por parte do TCU, para que se atingisse o nível dimensional de justificação. Entretanto, mesmo que houvesse limitações e restrições quanto à generalização das análises da ação 4009 e dos normativos do TCU pelas duas matrizes, a \"Matriz de Análise da Dimensão Responsabilidade da Ação 4009\" poderia ser aplicada a outras ações orçamentárias de diferentes Entidades Públicas e exercícios financeiros e a \"Matriz de Análise da Dimensão Enforcement dos normativos do TCU sobre os Relatórios de Gestão das Universidades Federais\" poderia ser aplicada a outros normativos do TCU ou de outras Agências de Accountability de diferentes esferas de governo. / The aim of this study was to verify the level of Horizontal Accountability of the Management Reports of the Brazilian Federal Universities, which were presented to the Brazilian Federal Court of Auditors (TCU), as an instrument of assessment of pre-established results in the Central government budget, by evaluating the adequacy of the reports to the informational, justification and enforcement dimensions of Accountability. Content analysis was used along with techniques of textual typology of linguistics to classify the level of Accountability of the reports of the achievements of the budget action #4009 of the Management Reports of the Federal Universities in informational (1st level) or justification (2nd level), as well as to check whether the regulations of TCU contributed with Enforcement (3rd level) to increase the level of Horizontal Accountability. The analysis of the Management Reports and of the normative acts were performed through elaboration, based on the revised theory, and application of two matrices, named \"Analysis of Dimension Responsibility of Action #4009\" matrix and \"Analysis of Dimension Enforcement of the TCU normative acts on the universities\' Management Reports\" matrix. At the end of the analysis, considering the results of the application of the two matrices, the limitations and restrictions of the analysis to the action #4009 and the specific legislation enacted by TCU, the conclusion was that the reports of the budget action #4009 fall into the informational dimension, although there was enforcement, by the TCU, in order to reach the dimensional level of justification. However, even if there were restrictions and limitations regarding the generalization of the analysis of the action #4009 and of the TCU normative acts, the \"Analisys of Dimension Responsibility of Action #4009\" matrix could be explained by other budget actions of different public entities and financial exercises; and the \"Analysis of Dimension Enforcement of the TCU normative acts on the universities\' Management Reports\" matrix could be applied to other normative acts of TCU or other agencies of Accountability in different government spheres.

A pesquisa analisou o grau de imprecisão orçamentária dos municípios brasileiros, e sugeriu fatores que estariam associados à imprecisão. A importância da análise da precisão do orçamento é reconhecida por organismos internacionais como o Banco Mundial e OCDE, que têm desenvolvido mecanismos de acompanhamento da qualidade do orçamento público. O orçamento público é o instrumento de estimação e alocação de recursos em ações que foram priorizadas pelos agentes da administração pública para concretizar sua plataforma de governo proposta na campanha. Assim, o orçamento sinaliza aos cidadãos as políticas públicas propostas na campanha, assim como as ações específicas que que serão futuramente executadas. Além disso, o orçamento fornece importantes informações sobre o nível de endividamento e a proporção de investimentos do município. A imprecisão na estimação de receitas e despesas no orçamento distorce a alocação planejada colocando em risco a execução do plano, e também reduz a capacidade do próprio governo em planejar as suas ações. A falta de incentivos para buscar a precisão, dada a baixa cobrança pelos órgãos de controle externo e pelos mecanismos de controle social, pode levar a erros e à baixa atenção ao processo orçamentário nos municípios. A literatura anterior têm concentrado esforços em estudar a transparência, a participação popular e técnicas de previsão das receitas, mas pouco tem tratado o processo de alocação de recursos. Os resultados da pesquisa mostram que (i) o controle legislativo tem alguma associação com a diminuição da imprecisão do orçamento em municípios nos quais o Prefeito não tem a maioria da Câmara; (ii) o controle externo não possui relação com a imprecisão. / The research examined the degree of budget inaccuracy of Brazilian municipalities, and suggested factors associated to vagueness. The importance of analyzing the budget accuracy is recognized by international bodies such as the World Bank and OECD, who have developed mechanisms to monitor the quality of the public budget. The public budget is the instrument of estimation and resource allocation in stocks that have been prioritized by the agents of public administration to implement their platform of government proposed in the campaign. Thus, the budget signals to citizens the public policies proposed in the campaign, as well as the specific actions that will be implemented in the future. In addition, the budget provides important information about the level of debt and the proportion of investments of the municipality. The imprecision in estimating revenues and expenses in the budget distorts the allocation planned endangering the implementation of the plan, and also reduces the government\'s ability to plan their own actions. The lack of incentives to seek accuracy, given the low charge by external control bodies and the mechanisms of social control, can lead to errors and low attention to the budgetary process in the municipalities. The previous literature has focused efforts on studying transparency, popular participation and revenue forecasting techniques, but little has handled the process of resource allocation. The survey results show that (i) the legislative control has some association with the decrease in the budget inaccuracy in municipalities where the mayor does not have the majority of the Board; (ii) external control has no relationship with the inaccuracy.

Made available in DSpace on 2016-06-02T19:14:59Z (GMT). No. of bitstreams: 1 5286.pdf: 3256641 bytes, checksum: 88d4ee063c3cee0b690793c6d732f554 (MD5) Previous issue date: 2013-02-08 / The recent social development policies are marked by great challenges and have strained the state structure to respond according to new arrangements, requiring, among many institutional experimentations, new forms of coordination between government sectors. In this context, the social development policies come from the crossing of economic development strategies with the strategies of social policies. This is the same movement that has led to the emergence of intersectoriality as a principle key of the recent social programs, especially the efforts aimed at combating poverty. Intersectoriality has been disseminated as a task to be shared federally. We study the Bolsa Família Program PBF as case, demonstrating the main features of the construction of it intersectoriality. As a object, it was decided that the center of the analysis would be the Federal Government, understanding that this assumes a fundamental role in the structure and forms of intersectoriality that characterize the PBF, and noted that his performance in this subject has been poorly studied by Brazilian literature (which, in general, to analyze from the local implementation of PBF). The research findings point to the presence of a favorable environment for intersectoral work at the federal level, leading to complex arrangements of articulation and coordination. Intersectoriality is here analyzed from the roles: 1) the unified registry, 2) the supplementary programs to PBF, 3) the management activities of the conditionalities of the program, 4) the collegiate agencies and multilateral coordination environments, 5) of the politicization of public administration and central delegation; 6) of bureaucracies and their networks; 7) the creation of intermediary agency intragovernmental coordination; 8) and the profile presidential and the coalitional presidentialism consequences on government activities. / As recentes políticas de desenvolvimento social são marcadas por grandes desafios e têm tensionado a estrutura estatal a responder segundo novos arranjos, exigindo, entre tantas experimentações institucionais, novas formas de coordenação entre os setores governamentais. Neste contexto, as políticas de desenvolvimento social advêm do encontro das estratégias de desenvolvimento econômico com as estratégias de políticas sociais. Este movimento é o mesmo que tem levado à emergência da intersetorialidade como princípio chave dos recentes programas sociais, principalmente os esforços voltados para o combate à pobreza. A intersetorialidade tem sido, pois, disseminada como uma tarefa a ser compartilhada federativamente. Tomamos como estudo de caso o Programa Bolsa Família - PBF, demonstrando as principais características da construção de intersetorialidade em seu interior. Como recorte, definiu-se que o centro da análise seria o governo federal, por entender que este assume papel fundamental na estruturação e nas formas de intersetorialidade que caracterizarão o PBF, além de constatar-se que sua atuação nesta temática ainda é pouco estudada pelos trabalhos da área (que, em geral, a analisam desde a implementação local do PBF). Os resultados de pesquisa apontam para a presença de um ambiente favorável ao trabalho intersetorial em nível federal, levando a arranjos complexos de articulação e coordenação. A intersetorialidade é, aqui, analisada a partir dos papéis: 1) do cadastro unificado; 2) dos programas complementares ao PBF; 3) das atividades de gestão das condicionalidades do programa; 4) dos órgãos colegiados e dos ambientes de coordenação multilateral; 5) dos processos de politização da administração pública e da delegação central; 6) das burocracias e suas redes; 7) da criação de órgãos intermediários de coordenação intragovernamental; 8) e do perfil presidencial e das consequências do presidencialismo de coalizão sobre as atividades governamentais.

Made available in DSpace on 2015-04-16T14:49:19Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 968725 bytes, checksum: 4039440d7e53401862b617ddc7f82f33 (MD5) Previous issue date: 2010-01-20 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The purpose of this study is to understand how the tax auditors from Renevue State Secretary of Paraíba learn in the professional practice context. With the growing demand for public services more comprehensive and effective, and the own engagement for a better profesionalization, to understand how effective their learning emerged as significant contribution to this process of professional development. To understand this field of study, it was fundamental perform studies in the field of learning organizational, specially those that emphasize contextualized professional learning, with emphasis on the role of experience and reflection. The research was guided by a qualitative approach within an interpretative perspective, since it will hear the professionals and know their stories in the context of fiscal actions, being the stories collected for the purposes of this research through the investigative method of Oral History. The study was conducted with ten tax auditors who work on Paraíba. The stories of the experiences and reflections revealed that the auditors learn initially and formally taught in the preparatory course, continuing his training in the context of practice, the interaction of senior auditors, the experience of collective professional practice, in the belonging in the auditors community of practice, the reflect on practices, individuals and collectives, the collective face of unexpected situations, revealing a process of a complex and dynamic learning. Also revealed that throughout his career, after the joining, playing "roles" in the "roadmap" of his professional learning, so it is possible to identify some learning facilitators inherent in this process. The fiscal practice ranges as approved by the known and unknown experience brought by new situations, having the reflection, individually and collectively, as final arbiter. Some new questions were left as references for future research, attention to the role of public service and its agents in the context of society. / O propósito deste estudo é compreender como os auditores fiscais da Secretaria de Estado da Receita da Paraíba aprendem no contexto da prática profissional. Com a crescente demanda por serviços públicos mais abrangentes e eficazes, e o próprio engajamento de seus quadros por melhor profissionalização, entender como se efetiva sua aprendizagem surge como relevante contribuição para esse processo de aperfeiçoamento profissional. Para entender esse campo de estudo, foi fundamental realizar estudos no campo da aprendizagem organizacional, notadamente aqueles que enfatizam a aprendizagem contextualizada na ação profissional, com destaque para o papel da experiência e da reflexão. A pesquisa foi orientada por uma abordagem qualitativa, dentro de uma perspectiva interpretativista, uma vez que tenciona ouvir os profissionais e saber suas histórias no contexto da ação fiscal, sendo essas histórias recolhidas para os fins desta pesquisa por meio do método investigativo da História Oral. O estudo foi realizado com dez auditores fiscais atuantes em postos fiscais paraibanos. As histórias das experiências e reflexões revelaram que os auditores aprendem inicialmente e formalmente no curso preparatório, prosseguindo sua formação no contexto da prática, no convívio com os auditores veteranos, na vivência de práticas profissionais coletivas, no pertencimento à comunidade de prática dos auditores, no refletir sobre as práticas, individuais e coletivas, no enfrentamento coletivo de situações inéditas, revelando um processo de aprendizagem complexo e dinâmico. Também revelaram que ao longo de sua trajetória, desde seu ingresso, desempenha papéis no roteiro de sua aprendizagem profissional, sendo possível identificar alguns mediadores da aprendizagem inerentes a esse processo. A prática fiscal oscila entre o conhecido referendado pela experiência e o desconhecido trazido pelas situações inéditas, tendo a reflexão, individual e coletiva, como árbitra final. Algumas novas questões foram deixadas como referências para futuras pesquisas, atentos para o papel do serviço público e seus agentes no contexto da sociedade.

Made available in DSpace on 2016-12-01T19:18:36Z (GMT). No. of bitstreams: 1 114350.pdf: 1370553 bytes, checksum: 0730031f050dafaf447e9757ec400afa (MD5) Previous issue date: 2013-10-17 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / In recent years , though still incipient, there is an expansion in Brazil in studies on innovation in the public sector . In this context, innovation is understood as the creation and implementation of new processes, products, services and methods of delivery which result in significant improvements in efficiency, effectiveness and quality of results. This study sought to develop a methodology to support the Regional Electoral Court of Santa Catarina (TRE/SC ), aimed at systematizing and developing their capacity for innovation. Therefore, we sought to initially understand the innovation environment of the organization, and then develop the methodology. The research was characterized as a descriptive case study - evaluative, qualitative study regarding the characteristics and mode of inquiry. It was adopted as tools for collecting data to document research, semi-structured interviews and participant observation. As a result, it was proposed to model the innovation process in order to systematize and strengthen the innovation capacity of the TRE/SC - aiming to promote the improvement of its internal processes as well as encouraging the development of innovations intentional, aligned to strategy TRE/SC and integrated into the management system of the organization. The proposed model includes five stages (initiation, development, implementation, evaluation and adjustments) and addresses the innovation process in a systematic way covering opportunity identification, identification of stakeholders and their expectations; classification of ideas, analysis of feasibility, sustainability and risks, prioritization of innovations; approval, implementation, evaluation, and dissemination adjustments. / Nos últimos anos, embora ainda de forma incipiente, verifica-se no Brasil uma ampliação nos estudos sobre inovação no setor público. Nesse contexto, a inovação é entendida como sendo a criação e a implementação de novos processos, produtos, serviços e métodos de entrega, que resultam em significativas melhorias na eficiência, eficácia ou qualidade dos resultados. O objetivo deste estudo foi desenvolver uma metodologia de apoio ao Tribunal Regional Eleitoral de Santa Catarina (TRE/SC), voltada à sistematização e ao desenvolvimento de sua capacidade de inovação. Para tanto, procurou-se inicialmente compreender o ambiente de inovação da organização, para então desenvolver a metodologia. A pesquisa caracterizou-se como um estudo de caso descritivo-avaliativo, de abordagem qualitativa. Adotou-se como instrumentos de coleta de dados a pesquisa documental, entrevistas semiestruturadas, bem como a observação participante. Como resultado, propôs-se a modelagem do processo de inovação visando a sistematizar e a intensificar a capacidade de inovação do TRE/SC com intuito de promover o aperfeiçoamento dos seus processos internos, bem como o incentivo ao desenvolvimento de inovações intencionais, alinhadas à estratégia do TRE/SC e integradas ao sistema de gestão da organização. O modelo proposto contempla cinco etapas (iniciação, desenvolvimento, implementação, avaliação e ajustes) e aborda o processo de inovação de forma sistêmica abrangendo a identificação da oportunidade; identificação das partes interessadas e das suas expectativas; classificação das idéias; análise de viabilidade, de sustentabilidade e de riscos; priorização das inovações; aprovação; implementação; avaliação; ajustes e disseminação.

Made available in DSpace on 2014-12-17T13:53:39Z (GMT). No. of bitstreams: 1 JosilberghMFA.pdf: 57178 bytes, checksum: 6dca5adad5aa5a5b611dc7c374e7b7e0 (MD5) Previous issue date: 2006-07-17 / In the present time, public organizations are employing more and more solutions that uses information technology in order to ofer more transparency and better services for all citizens. Integrated Systems are IT which carry in their kernel features of integration and the use of a unique database. These systems bring several benefits and face some obstacles that make their adoption difficult. The conversion to a integrated system may take years and, thus, the study of the adoption of this IT in public sector organizations become very stimulant due to some peculiarities of this sector and the features of this technology. First of all, information about the particular integrated system in study and about its process of conversion are offered. Then, the researcher designs the configuration of the conversion process aim of this study the agents envolved and the moments and the tools used to support the process in order to elaborate the methodology of the conversion process understood as the set of procedures and tools used during all the conversion process. After this, the researcher points out, together with all the members of the conversion team, the negative and positive factors during the project. Finally, these factors were analysed through the Hospitality Theory lens which, in the researcher opinion, was very useful to understand the elements, events and moments that interfered in the project. The results consolidated empirically the Hospitality Theory presumptions, showing yet a limitation of this theory in the case in study / No presente, as organiza??es p?blicas t?m apostado cada vez mais em solu??es que fazem uso da tecnologia da informa??o (TI) em vistas a oferecer maior transpar?ncia de sua gest?o e melhores servi?os aos cidad?os. Sistemas integrados de gest?o s?o tecnologias que trazem em seu bojo caracter?sticas de integra??o e utiliza??o de banco de dados ?nico para onde devem convergir todas as informa??es de uma organiza??o, eliminando assim os sistemas legados fragmentados. Estes sistemas carregam consigo diversos benef?cios e alguns obst?culos que dificultam a sua ado??o. ? sabido que implanta??es de sistemas integrados podem levar anos e, assim, o estudo da ado??o desta TI em organiza??es do setor p?blico tornase bastante estimulante devido ?s diversas peculiaridades do setor somadas ?s peculiaridades que caracterizam esta tecnologia. Inicialmente s?o oferecidas informa??es acerca do sistema e do processo de implanta??o alvo da pesquisa. Posteriormente o pesquisador se deteve a levantar a configura??o da implanta??o levantamento das categorias de agentes envolvidos em que tarefas, ou fases e as ferramentas utilizadas para favorecer o processo com o intuito de elaborar a metodologia da implanta??o, compreendida como sendo o conjunto de procedimentos e das ferramentas utilizadas em todas as fases da implanta??o. Posteriormente foram levantadas, junto aos membros envolvidos no processo de implanta??o do sistema, os fatores positivos e negativos que envolveram o projeto. Finalmente, estes fatores puderam ser analisados sob a ?tica da Teoria da Hospitalidade que, na opini?o do pesquisador, serviu sobremaneira para compreender os elementos, os acontecimentos e os momentos que interferiram no andamento do processo. Os resultados puderam consolidar e esclarecer empiricamente os pressupostos da Teoria da Hospitalidade, apontando ainda uma limita??o desta teoria para o caso estudado

Titel: Anpassning av balanserat styrkort - en fallstudie av serviceavdelningen på Region Kronoberg Nivå: C-uppsats i ämnet Företagsekonomi Författare: Andres Gonzalez Castro, Fredrik Johansson & Safet Kopic Handledare: Yuliya Ponomareva Datum: 2018-04-29 Nyckelord: Balanserat styrkort, Ekonomistyrning, New public management, Offentlig sektor, Anpassning Bakgrund: Begreppet “new public management” uppkom under 1980-talet som en konsekvens av att den offentliga sektorn tyngdes av höga kostnader och bristande kostnadskontroll. New public management syftar till att effektivisera den offentliga sektorn genom att hämta inspiration från den privata sektorn. Parallellt med begreppet “new public management” växte det balanserade styrkortet fram som en ny innovativ styrmodell. Det balanserade styrkortet tog inte enbart hänsyn till finansiella mått, utan även till icke-finansiella sådana för att skapa värde på lång sikt. Problemdiskussion: För att anpassningen av styrmodellen ska fungera måste en organisation ta hänsyn till flera aspekter; dels att styrmodellen är utformad efter verksamhetens specifika behov, dels att de olika perspektiven och styrtal har ett så kallat “orsaks-verkan”– samband. Det finns flera utmaningar med det balanserade styrkortet som kan påverka hur en organisation anpassar och utvecklar sitt styrkort. Det balanserade styrkortet inom offentlig sektor har ifrågasatts, där kritiker menar att styrkortet inte tillför någon nytta och att styrdokumenten som införs inte implementeras fullt ut. Frågeställning: I vilken utsträckning kan ett regionalt övergripande styrkort anpassas till avdelningsnivå? Syfte: Studien ämnar undersöka anpassning och tillämpning av det balanserade styrkortet på Region Kronoberg med särskilt fokus på serviceavdelningen.  Metod: En fallstudie har genomförts på Växjö lasaretts serviceavdelning, som ingår i Region Kronoberg. Intervjuerna som genomfördes gjordes både enskilt och i grupp. Vårt tillvägagångssätt tar ansats i den kvalitativa forskningsmetoden. Både primär och sekundär data har använts för insamling av information. Analys: Både det övergripande och serviceavdelningens balanserade styrkort har modifierats i förhållande till Kaplan och Nortons grundmodell. Flera indikatorer antyder att anpassningen av styrkorten på de olika nivåerna saknar samband – något som Kaplans och Nortons teori anser vara viktigt. Det övergripande styrkortet får på grund av detta en annan funktion än den som är tänkt, vilket medfört att det balanserade styrkortet inte når sin fulla potential genom de fyra perspektiven. Slutsats: Det vi har kommit fram till med denna studie är att anpassningen av det balanserade styrkortet i en stor och komplex organisation som Region Kronoberg kan innebära flera utmaningar. Grunden till dessa är att sambandet mellan det övergripande styrkortet för Region Kronoberg och den enskilda serviceavdelningen inte är optimalt. Det övergripande styrkortet fungerar mer som en modell för att beskriva övergripande mål till serviceavdelningen än ett styrningsverktyg. / Title: The adaptation of the balanced scorecard - a case study of the service department at Region Kronoberg Level: Final assignment for Bachelor of Science in Business and Economics Authors: Andres Gonzales Castro, Fredrik Johansson & Safet Kopic Supervisor: Yuliya Ponomareva Date: 2018-04-29 Key words: Balanced scorecard, financial control management accounting, New public management, public sector, adaptation Background: The concept of New Public Management emerged during the 1980’s as a result of the public sector being burdened by high costs and lack of cost control. New public management aims to streamline the public sector by gaining inspiration from the private sector. In parallel with the concept of New Public Management, the balanced scorecard grew as a new innovative control model. The balanced scorecard not only took into account the financial measurements but also non-financial measures to create value in the future. Problemdiscussion: In order for the adaptation of the control model to succeed, an organization must take several aspects into account, and that the control model is designed according to the specific needs of the business, but also that the different perspectives and control numbers have a causal relationship. There are several challenges with the balanced scorecard that can affect how an organization adapt and develops the scorecard. The balanced public sector scorecard has been questioned, where critics argue that the scorecard does not provide any benefit and that the steering documents that were introduced were not fully implemented. Research question: To what extent can a regional overall scorecard be adapted to departmental level? Purpose: The study aims to investigate the adaptation and application of the balanced scorecard at Region Kronoberg with special focus on the service department. Method: A case study has been carried out at the service department at Växjö lasarett, which is part of the Kronoberg Region. This case study contains the use of individual as well as group interviews. Our starting point has been a qualitative research method. Both primary and secondary data have been used to collect the data. Analyse: Both the overall and service department's balanced scorecards have been modified in relation to Kaplan and Norton's basic model. Several reasons suggest that the use of the control cards at the different levels lacks a connection, which, according to the theory, is considered important. Because of those reasons, the overall scorecard has a different function than the one intended, which means that the balanced scorecard does not reach its full potential through the four perspectives.  Conclusion: What we have achieved with this study is that the adaption of the balanced scorecard in a large and complex organization as Region Kronoberg can pose several challenges. The reason for these challenges is that the connections are not optimal between the overall balanced scorecard for Region Kronoberg and the individual service department. The overall scorecard works more like a model to describe overall goals to the service department than a control tool.

L'art contemporain se veut transgressif, c'est un art fugitif dont on garde trace dans ses souvenirs, grâce à des photographies et des protocoles conservés dans les archives des institutions et prêts à être «réactivés». Située à la frontière de plusieurs domaines de création et confrontée à une forte dématérialisation, l'œuvre d'art contemporain déroute le juriste. Aujourd'hui, elle ne résulte plus du travail d'un artiste agissant seul dans son atelier, mais d'équipes réunissant les talents de multiples professions qui fragmentent sa réalisation en plusieurs phases. De fait, la scénographie ou le procédé artistique l'emportent souvent sur l'œuvre elle-même. Ce procédé prend le nom de «production» d'art. C'est pourquoi l'art contemporain constitue un objet d'étude complexe en droit, lequel s'attache encore trop à la forme de l'œuvre plutôt qu'à ses modes de création. La production artistique contemporaine est un domaine où les usages et les coutumes naissent au gré de pratiques efficientes, et prennent petit à petit le pas sur le droit. Dès lors, un fossé se creuse entre les professionnels de l 'art contemporain et le droit, ce qui a tendance à induire la co­existence de pratiques divergentes et d'interprétations diverses des coutumes établies, ainsi que le chevauchement de la coutume et de la législation, sans que des directives d'application de l'une ou l'autre ne soient adoptées. La question à laquelle nous tentons donc de répondre dans cette thèse est celle de savoir comment réduire cet écart entre la pratique des professionnels de la création contemporaine et le droit afin d'apporter sécurité juridique à la production artistique, et plus particulièrement au sein de la commande publique. / Contemporary art transgress, it is a fugitive art, which we remember thanks to our memories, to photographs and protocols owned by institutions, ready to be revived. The contemporary work of art is dematerialized and located in-between many fields of creation. That is why legal experts have troubles understanding it. Nowadays, a sole artist does not make the work of art anymore. Although, it is the result of the work of a team, gathering multiples professionals, who divide the creation of the work of art up in many phases. That phenomenon is called « production of art». Thus, contemporary art is a complex subject for the law, which is still focused on the form and materials constituting the work of art, instead of being focused on the ways it is produced. The artistic production is regulated by customs, which tend progressively to take advantage on the law. In fact, this creates divergent practices and interpretations of the rules. Plus, the law and the customs sometimes tend to overlap, and no one knows which one should be applied. The question we try to answer in this thesis is how is it possible to reduce the gap between the professional practices and the law, in pursuing the goal to bring legal security in the artistic production, and most specifically, in the field of public call for artists.