This research sought to gain a deeper understanding of innovation in the Western Australian State Public Sector. It achieves this by exploring the perceptions of Leaders, Experts and lnfluencers regarding innovation, enablers and barriers to innovation, and examples of innovation in the sector. In this study, 'Leaders' were employees in the State Public Sector selected from the top two tiers of the Senior Executive Service position. 'Experts and lnfluencers' were individuals who were recognised as having specialized knowledge, skills and / or success regarding innovation and / or recognised as having the power to affect or influence innovation in the Western Australian Public Sector. In addition, the research also aimed to determine ways in which innovation can be enhanced in the sector. The context of this study is the Western Australia State Public Sector (WASPS) which includes departments, trade concerns, instrumentalities, agencies and state bodies run by the WA State Government. This study is significant because there is little exploration and description of the perception of innovation in the Public Sector of Australia and a lack of common understanding of innovation in the WASPS. This study enables a much greater understanding of the depth, extent and success of innovation in this sector. Innovation is vital for a public sector needing to respond to Western Australia's growth and prosperity. The description of innovation and strategies for enhancing innovation will assist in the further development of a responsive sector. / This study adopts a qualitative methodology to explore the meaning given by Leaders, Experts and lnfluencers and their perceptions of innovation in the public sector. The qualitative paradigm provides rich meaning to the research questions for the study which are: I . What are the perceptions of innovation in the Western Australian State Public Sector amongst Leaders? 2. What are the perceptions of innovation in the Western Australian State Public Sector amongst Experts and lnfluencers? 3. What are the barriers and enablers to innovation in the Western Australian State Public Sector 4. How can innovation in the Western Australian State Public Sector be enhanced? A phenomenological approach is adopted for the study which allows the structure and essence of the phenomena of innovation within the public sector to be explored. Data was collected using semi structured, in-depth interviews and data analysis using a phenomenological approach was conducted. This ensured that the experience and meaning of the phenomena of innovation is described and explained as faithfully as possible. The key findings of the study indicate that while there are pockets of innovation within the WASPS there is an overall need to enhance the capacity for innovation. / An 'emergent model' is proposed as a framework that can provide an enhanced capacity for innovation in the WASPS. This is achieved by addressing the cultural, structural and human resource barriers that exist and by simultaneously enhancing the enablers that were identified in this study. The 'emergent model' takes a strategic view with special consideration for the context for innovation within the WASPS. Inherent in this model is the need for a clear and shared definition of innovation; the creation of ideal conditions for innovation; and the development of an innovation action plan. Superimposed on this model is the need for greater capacity for, and commitment to, meaningful public consultation. In addition the study highlighted a need for strong and effective leadership throughout the Western Australia State Public Sector to enhance innovation. In making these conclusions it is recognised that this study is specific to the state public sector of Western Australia. This study opens the possibility of more extensive research within the public sector, specific to innovation. In particular, there is significant scope to explore the relationship between political and public sector leadership and the effect of this relationship on innovation. In addition, further exploration of successful innovation in the sector could better inform the type of agency in which innovation is successful and an analysis of the leadership factors that influence successful innovation. Further research regarding the ability of leaders to create an environment to enhance innovation within the sector, recruitment practices of the WASPS, and of resource allocation and its effect on innovation capacity is advocated in this study.

<p>The Public Sector Scorecard (PSS) is a younger version of the balanced scorecard, created for public and nonprofit organizations. The latest model of PSS is divided into three main groups and seven perspectives, while the balanced scorecard consists of four perspectives. Organizations who use either PSS or the balanced scorecard are supposed to have a clear vision spread all over the unit. This study has sought differences between the two models of financial control in both theory and practice. The first part of the study is a theoretical comparison between the models’ structures and terms used in them. In the second part, a PSS was created for a Swedish municipality and that laid as foundation for a comparison between PSS and the balanced scorecard in practice.</p><p>The study has shown that the largest differences between PSS and the balanced scorecard lie in the process for creating the models and in the different ways the models focus in customers. Both of these two differences come out of a greater customer focus in PSS since the service users play a central role both in the model per se, but also in the process creating it. This is also what would affect a Swedish municipality using the balanced scorecard the most, if changing to PSS: the process for creating the model and the way customers would be taken into consideration.</p> / <p>Denna uppsats har undersökt ekonomistyrningsmodellen balanserat styrkort parallellt med en av dess efterföljare, Public Sector Scorecard (PSS). Grunderna till PSS presenterades av Moullin (2002) i en modell som påminde om ett balanserat styrkort anpassat efter offentliga organisationer. Denna modell omarbetades av upphovsmannen och 2007 var en nyare version av PSS publicerad, vilken fortfarande visade inslag av det balanserade styrkortet men till en högre grad var en egen modell. Den senaste versionen av PSS är uppdelad i tre grupper, vilka sammanlagt innehåller sju perspektiv medan det balanserade styrkortet vanligen består av fyra perspektiv. Vid tillämpning av både PSS och balanserat styrkort förväntas organisationer ha en tydlig vision som ska vara väl förankrad i hela verksamheten. Avsikten med denna studie var att finna skillnader mellan de båda styrmodellerna och ställa dem i relation till varandra i en jämförelse. Jämförelsen genomfördes både teoretiskt och genom en hypotetisk jämförelse i praktiken, där jämförelsen utgick ifrån en fallkommun som tillämpade en användning av balanserat styrkort.</p><p>En skrivbordsundersökning genomfördes av båda styrmodellerna i avsikten att dels kunna genomföra den teoretiska jämförelsen av de båda modellerna och dels för att ligga som grund för den empiriska studien av en kommun i praktiken. Kommunen som undersöktes var Nacka kommun, vilka vid tidpunkten för studien använde sig av en variant av det balanserade styrkortet. Utifrån Nackas situation och förutsättningar arbetades ett PSS för kommunen fram, vilket låg till grund för en praktisk jämförelse mellan de båda styrmodellerna.</p><p>De viktigaste resultaten som undersökningen visade var att de största skillnaderna mellan balanserat styrkort och PSS dels ligger i processen för framtagandet av modellen och dels i hur de olika modellerna ser på kunden. Båda dessa skillnader har sin grund i hur PSS i större utsträckning än det balanserade styrkortet utgår ifrån kunden, vilket visar sig både sett till modellen i sig, men även i processen för framtagandet. Dessa skillnader är grunden för hur en kommun som använder sig av balanserat styrkort skulle påverkas av att byta styrmodell till PSS. Processen vid framtagandet skulle vara mer fokuserad på kunden och dennes åsikt skulle i högre grad blandas med medarbetarnas, istället för att processen enbart formas internt. Detta blir dock mer tids- och resurskrävande då ytterligare moment läggs till för en mer utförlig process. Modellen i sig skulle bli mer kundorienterad, men organisationer behöver före en eventuell implementering av PSS göra avvägningen om de extra resurserna som sätts in i processen skulle leda till önskat resultat.</p>

In this dissertation I study corruption in the public sector in Sweden, a country which the literature regards as having few corruption problems. Sweden is therefore classified as a “least corrupt” case, and such countries are seldom studied in corruption research. My work is thus an effort to fill a gap in the literature. This research is also motivated by a conviction that such a case provides a fertile ground for studying danger zones for corruption. For example, this work allows me to explore how institutional and contextual changes impact on corruption and danger zones. Though the main focus of this work is on Sweden, I also have comparative ambitions. First, I locate Sweden in a cross-national context. I then study corruption in Sweden using a comparative methodology and with an eye to international comparisons. I apply a combined theoretical approach and a multi-method investigation based on several empirical sources and both quantitative and qualitative techniques. This research strategy enables me to capture a phenomenon (corruption) that is more difficult to identify in countries with relatively few obvious corruption scandals than it is in countries in which the phenomenon has traditionally been studied. Regarding danger zones for corruption, the results show that some of the zones identified in the international literature, such as public procurement, are also important in Sweden. For the Swedish case, my empirical research also identifies the types of corruption that occur, perceptions of danger zones and corruption, how corruption changes over time, and how corruption is fought. With regard to the latter, one conclusion is that ingrained (male) sub-cultures can be problematic and may need to be opened up using a combination of measures like promoting a more heterogeneous group of politicians, creating more transparent proceedings in decision groups and conducting more effective audits. The research also highlights the importance of adapting control measures to existing structures of delegation. For example, if delegation arrangements are changed to improve efficiency and cut costs, new accountability measures may be necessary. In general, delegation and control structures should be structured in such a way as to make the cost of shirking quite high. Finally, based on the results of this multi-method investigation, I conclude that one avenue for further corruption research is to connect our knowledge of danger zones to what we know about mechanisms effecting corrupt behaviour, and then to apply this to discussions of new models of the politics of management in multi-level governance.

The Public Sector Scorecard (PSS) is a younger version of the balanced scorecard, created for public and nonprofit organizations. The latest model of PSS is divided into three main groups and seven perspectives, while the balanced scorecard consists of four perspectives. Organizations who use either PSS or the balanced scorecard are supposed to have a clear vision spread all over the unit. This study has sought differences between the two models of financial control in both theory and practice. The first part of the study is a theoretical comparison between the models’ structures and terms used in them. In the second part, a PSS was created for a Swedish municipality and that laid as foundation for a comparison between PSS and the balanced scorecard in practice. The study has shown that the largest differences between PSS and the balanced scorecard lie in the process for creating the models and in the different ways the models focus in customers. Both of these two differences come out of a greater customer focus in PSS since the service users play a central role both in the model per se, but also in the process creating it. This is also what would affect a Swedish municipality using the balanced scorecard the most, if changing to PSS: the process for creating the model and the way customers would be taken into consideration. / Denna uppsats har undersökt ekonomistyrningsmodellen balanserat styrkort parallellt med en av dess efterföljare, Public Sector Scorecard (PSS). Grunderna till PSS presenterades av Moullin (2002) i en modell som påminde om ett balanserat styrkort anpassat efter offentliga organisationer. Denna modell omarbetades av upphovsmannen och 2007 var en nyare version av PSS publicerad, vilken fortfarande visade inslag av det balanserade styrkortet men till en högre grad var en egen modell. Den senaste versionen av PSS är uppdelad i tre grupper, vilka sammanlagt innehåller sju perspektiv medan det balanserade styrkortet vanligen består av fyra perspektiv. Vid tillämpning av både PSS och balanserat styrkort förväntas organisationer ha en tydlig vision som ska vara väl förankrad i hela verksamheten. Avsikten med denna studie var att finna skillnader mellan de båda styrmodellerna och ställa dem i relation till varandra i en jämförelse. Jämförelsen genomfördes både teoretiskt och genom en hypotetisk jämförelse i praktiken, där jämförelsen utgick ifrån en fallkommun som tillämpade en användning av balanserat styrkort. En skrivbordsundersökning genomfördes av båda styrmodellerna i avsikten att dels kunna genomföra den teoretiska jämförelsen av de båda modellerna och dels för att ligga som grund för den empiriska studien av en kommun i praktiken. Kommunen som undersöktes var Nacka kommun, vilka vid tidpunkten för studien använde sig av en variant av det balanserade styrkortet. Utifrån Nackas situation och förutsättningar arbetades ett PSS för kommunen fram, vilket låg till grund för en praktisk jämförelse mellan de båda styrmodellerna. De viktigaste resultaten som undersökningen visade var att de största skillnaderna mellan balanserat styrkort och PSS dels ligger i processen för framtagandet av modellen och dels i hur de olika modellerna ser på kunden. Båda dessa skillnader har sin grund i hur PSS i större utsträckning än det balanserade styrkortet utgår ifrån kunden, vilket visar sig både sett till modellen i sig, men även i processen för framtagandet. Dessa skillnader är grunden för hur en kommun som använder sig av balanserat styrkort skulle påverkas av att byta styrmodell till PSS. Processen vid framtagandet skulle vara mer fokuserad på kunden och dennes åsikt skulle i högre grad blandas med medarbetarnas, istället för att processen enbart formas internt. Detta blir dock mer tids- och resurskrävande då ytterligare moment läggs till för en mer utförlig process. Modellen i sig skulle bli mer kundorienterad, men organisationer behöver före en eventuell implementering av PSS göra avvägningen om de extra resurserna som sätts in i processen skulle leda till önskat resultat.

Zugl.: Augsburg, Universiẗat, Diss.

Le secteur public est un domaine en perpétuelle mutation, de par la pression économique actuelle mais aussi du fait des progrès technologiques constants. C'est en particulier le cas des collectivités territoriales, dans lesquelles les agents du secteur public sont soumis à de fortes pressions, notamment par la nécessité d'assurer un service de qualité aux usagers tout en minimisant les coûts engagés, mais également du fait de devoir développer de nouvelles compétences pour répondre à des exigences en évolution. Les projets actuels, impliquant de multiples technologies et le besoin de travailler en synergie avec les acteurs territoriaux, sont devenus primordiaux pour la gestion des chaînes logistiques du secteur public. Le domaine du génie industriel a développé diverses méthodes pouvant répondre à ces nouveaux besoins. Ces méthodes englobent différentes théories et pratiques allant du progrès permanent à la gestion de la chaîne logistique jusqu’à la gestion de la relation client. Ces pratiques visent avant tout à améliorer la coordination et l'intégration de toutes les activités nécessaires à l'élaboration d’un produit ou un service. L’apparition de nouvelles démarches, telles que la Smart City, légitime la mise en pratique de méthodes industrielles pour la gestion de services répondant à l’intérêt général d’un territoire. Dès lors, l'objectif de ce travail a été de transposer aux collectivités territoriales des méthodes issues du génie industriel, en s’appuyant sur la démarche de la Smart City, afin de permettre une synergie entre les partenaires, tout en augmentant la productivité de l’organisation dans la fourniture de services publics plus performants. / The public sector is a domain in perpetual transformation, due to current economic pressure and constant technological progress. This is particularly the case in Urban Communities, where employees are under intense pressure, notably by the need to ensure services of high quality to their users while minimizing the costs incurred, but also because of the necessity to develop new skills to meet the new requirements of the sector. Current projects involving multiple technologies, the need to work in synergy with the territorial actors becomes essential for the management of the public sector supply chains. The field of industrial engineering has developed various methods which can address these new needs for the public sector. These methods include various theories and practices going from continuous improvement to Supply Chain Management, including customer relationship management. These practices aim above all at improving the coordination and integration of all activities necessary to the development of a product or service. The emergence of new approaches, such as the Smart City, legitimizes the application of industrial methods for the management of services answering the general interest of a territory. Consequently, the objective of this work is to adapt to the Urban Communities of the methods derived defined in industrial engineering and to integrate the approach of Smart City to improve the synergy between the partners, while increasing the productivity of the organization in the supply of more efficient public services.

The objective of the diploma thesis is to introduce the Conceptual Framework that is accompanying the International Public Sector Accounting Standards (IPSAS). To approach the issue of public sector the thesis describes its nature and key characteristics. It also deals with financial reporting systems from an international perspective; the IPSAS and the US GAAP are presented especially. The main part is focused on particular principles and requirements for preparation of the financial statements that are defined in the Conceptual Framework IPSAS. These are also examined and compared with Czech Accounting Legislation in order to outline essential differences and its possibilities of implementation.

Cette thèse s’intéresse à la comptabilisation de la dette publique sous trois angles distincts et complémentaires. Tout d’abord, nous étudions les normes de comptabilité des retraites publiques. Nous développons une grille théorique d’analyse comparée et diachronique s’appuyant sur un examen des pratiques existantes. Notre analyse met en évidence que les dispositifs existant en Europe sont incompatibles avec le modèle d’épargne individuelle tel que promu par la norme IPSAS 25. Ensuite, nous analysons la relation entre comptabilité de la dette et milieu politique, et en particulier l’hypothèse d’une sous-estimation de la dette en période d’élection. Notre analyse des révisions comptables permet de valider cette hypothèse et indique que les pays en développement sont les plus affectés par cette sous-estimation. Enfin, nous analysons l’impact du caractère sollicité ou non d'une notation sur celle-ci, ainsi que sur l’évaluation de la dette publique par les agences de notation. Notre analyse de Moody’s, Fitch, et S&P indique que les agences favorisent les pays qui sollicitent leur notation par rapport à ceux qui ne la sollicitent pas. / This thesis deals with the accounting of public debt from three distinct and complementary analytical perspectives. First, we study the accounting standards for retirement obligations. We develop a theoretical evaluation grid using a comparative and diachronic analysis based on the review of existing practices. Our analysis highlights that the existing pension schemes in Europe are incompatible with the individual savings model as promoted by the IPSAS 25 norm. Second, we analyze the relationship between debt accounting and the political environment, and test the hypothesis of an underestimation of debt levels around elections. Results allow us to validate our hypothesis and indicate that developing countries are most affected by this underestimation. Third, we examine the impact of the solicitation status of a sovereign rating on the rating itself and on the public debt level assigned by rating agencies. Focusing on Moody’s, Fitch, and S&P, our findings indicate that agencies favor countries soliciting their rating comparing to those who do not solicit them.

The new wave of digital information requires archival institutions to develop new methods and e-services to handle the large amounts of digital information that is in their custody. Swedish Archival institutions have in accordance with the Public and Secrecy Act traditionally promoted the preservation and re-use of public information. The thesis investigates how the Swedish municipal archives are dealing with digital provision of their digital holdings to the public. At present, the Swedish Public Sector Information (PSI) directive places additional demands on them to make digital information available. This information is referred to as open data. This means that that they need to use digital tools to be able to do so. The study involved four Swedish municipal archival institutions, employed a qualitative research methodology and uses the case study method to gain a deeper insight of the phenomenon under study. It employed interviews as a data collecting technique. The results showed that to make digital infor-mation available it requires the implementation of an e-archive which consolidates and facilitates the management of information. The study results further showed that the PSI-directive is not fully understood by some of the interviewed archivists and some of the institutions also lack e-archives. In conclusion, the thesis analysis confirmed that the municipal archival institutions found it difficult to make their digital holdings available and to implement the PSI directive. This was due to organizational problems such as weak budgets, lack of high-quality data sources, knowledge and ambiguities in the PSI-directive. This is a two years master’s thesis in Archival Science.

Öppna geodata är idag (2016) ett ofta debatterat ämne och många aktörer i samhället får mer och mer intresse för frågan, i synnerhet i offentlig sektor. Även på riksnivå har politiker börjat verka för öppna geodata, där riksdagen nyligen har beslutat kring ett flertal motioner i frågan. Regeringen har dessutom uppdragit om studier om öppna geodata. Sverige ligger efter övriga nordiska länder, men även andra länder har kommit längre i utvecklingen mot öppna geodata. Idag arbetas mycket på området och myndigheten med ansvar för geodata i Sverige, Lantmäteriet, har börjat öppna datamängder, och fortsätter verka för vidare öppnanden. Detta kandidatexamensarbete har genomförts vid Kungliga Tekniska Högskolan, KTH, i samarbete med Agima Management AB. Arbetet syftar till att studera vilka möjligheter öppna geodata medför och vilka utmaningar en organisation ställs inför när organisationen ska öppna geodata. Genom en litteraturstudie kring olika åsikter, främst ifrån offentlig sektor, och intervjuer med personer verksamma inom geodataområdet sammanfattas dessa möjligheter och utmaningar med öppna geodata. Resultaten av arbetet visar att de främsta möjligheterna med öppna geodata är näringslivsutveckling och innovationskraft samt effektiviseringspotential i offentlig sektor. Vidare leder detta till positiva samhällsekonomiska effekter. De utmaningar en offentlig organisation ställs inför vid ett öppnande av geodata är framför allt finansieringen av geodata. Detta eftersom geodata idag delvis finansieras av avgifter från användare. I förlängningen finns utmaningar med att upprätthålla en hög kvalitet på geodata om geodata till exempel skulle skattefinansieras. Detta blir därför en ständig fråga för tjänstemän och politiker. Slutsatsen är att eftersom möjligheterna övervinner många av utmaningarna, då dessa inte är direkta nackdelar utan något som behöver lösas på ett annat sätt än idag, kan öppna geodata antas bli vanligare i Sverige på sikt. En av anledningarna till den relativt låga hastighet Sverige håller på området verkar vara att tjänstemän och politiker inte är på samma nivå i frågan idag. / Open geodata is today (2016) a highly debated topic and the interest for the matter is increasing, especially for the public sector. In the parliament, politicians have started to work for open geodata, where the parliament recently decided about several motions on the matter. Recently, there have also been assignments from the government about studying open geodata impacts. Sweden is behind the other Nordic countries and several other countries have evolved further towards open geodata as well. Today there is a lot of work on open geodata questions and the Swedish mapping, cadastral and land registration authority, Lantmäteriet, has started to open some of its data, and is aiming towards opening more. This Bachelor of Science thesis has been conducted at KTH Royal Institute of Technology, in cooperation with Agima Management AB. The study aims towards describing the opportunities that open geodata brings, and the challenges that an organization faces when opening data. These opportunities and challenges are summarized through a literature review of different opinions, mostly from the public sector, and personal interviews with persons in the geodata field. The results show that the foremost opportunities with open geodata is in developing business and innovation as well as efficiency improvements in the public sector which leads to economic gains. The challenges a public organization faces when trying to open geodata is mainly financial. The financial issues come from the current model where fees from users are financing the operations. In extension, there will also be challenges with sustaining a high quality of geodata, which will be a constant question for officials and politicians if geodata, for example is financed by taxes. The conclusion is that since the opportunities overcome the challenges, as many of the challenges are not direct drawbacks, but rather something that has to be solved in a different way than it is today, open geodata may become more normal in Sweden eventually. One of the reasons for Sweden’s relatively low speed in the area seems to be that public officials and politicians are at different levels in the matter today.