Current studies illustrate that the development of the controller role has been where its focusis more about acting in the managements interest and to be a "business partner" which createsmore value for the company. Since most studies are completed in the private sector, we wanted to take the opportunity to examine the public sector to see whether the development has been carried out there. A development of the controller role means that the controller will have wider duties which could lead to an overload and non-controllable role. We have studied both new and old articles, collected and compared controller's duties towards our empiricism. We chose to limit ourselves to four municipalities in Skaraborg where we conducted a total of eight interviews to draw the fairest possible analysis. The purpose of the study was to see how controllers and even municipalities have been affected by this development, as recent studies present. After having compiled our empirical data collection, we could conclude that the majority feel that the tasks have become wider and where the skills are also becoming increasingly important. In the current situation, the basis of our empirical data says that controllers have not been particularly affected by the development. Respondents feel that the controller role isunder control and not overloaded, but at the same time that the development must be slowed down. Otherwise it will not be long before such a situation arises. For this, we have also linked how important Controller's skills is to be able to handle this now so broad professional role. / Nuvarande studier belyser att en utveckling av controllerrollen har skett där dennes fokus alltmer handlar om att agera i ledningens intresse och vara en ”business partner” för att på så vis skapa mer värde åt företaget. Eftersom de flesta av dessa studier är gjorda inom den privata sektorn ville vi passa på att undersöka den offentliga sektorn för att se om samma utveckling har genomförts där. En utveckling av yrkesrollen innebär att controllern får bredare arbetsuppgifter vilket skulle kunna leda till att rollen blir överbelastad och icke-kontrollerbar. Vi har med hjälp av äldre artiklar kombinerat med nyare artiklar ställt och jämfört controllerns arbetsuppgifter mot vår empiri. Vi valde att avgränsa oss till fyra kommuner inom Skaraborg där vi genomförde totalt åtta kvalitativa intervjuer för att kunna dra en så rättvis analys som möjligt. Syftet med studien var att kunna se hur controllers och även kommunerna har påverkats av denna utveckling som nyare studier tar upp. Efter att ha sammanställt vår empiriinsamling kunde vi dra slutsatsen att majoriteten upplever att arbetsuppgifterna har blivit bredare och därav har även kompetensen blivit allt viktigare. I dagsläget kan vi inte utifrån vår empiri säga att controllers har påverkats särskilt mycket av utvecklingen. Respondenterna upplever att yrkesrollen är under kontroll och inte överbelastad, men samtidigt att utvecklingen måste bromsas. Annars dröjer det inte länge förrän en sådan situation uppstår. Till detta har vi även kopplat hur pass viktig controllerns kompetens är för att kunna hantera denna nu så breda yrkesroll.

Syftet med denna kvalitativa fallstudie var att förstå vad som hindrar och/eller möjliggör för chefer i en kommunal förvaltning att bedriva ett systematiskt förbättringsarbete. Givet den omfattande ledarskapsforskningen avgränsades teoriavsnittet till litteratur och artiklar som ligger nära frågor om ledarskap med betoning på effektivitet och beteende; organisations-kultur, kvalitet, förändring etc. Sju chefer intervjuades om sin syn på ledarskap, sin arbetsdag och förbättringsarbete. En enklare analys gjordes därtill av chefernas kalendrar så de såg ut den vecka intervjun genomfördes. Struktureringen av intervjudata gjordes på hermeneutisk grund i en sexstegsprocess varigenom det initialt omfattande materialet kondenserades till studiens resultat. Utifrån detta genomfördes analysen med utgångspunkt från studiens frågeställningar och syfte. Författarens slutsats är att förutsättningarna för att bedriva ett systematiskt förbättringsarbete, i det aktuella fallet, tycks starkt begränsade. Resultatet indikerar att orsakerna står att finna på olika systemnivåer: det individuella planet (attityd, kunskap mm), på ledningsnivå (förvaltning och politik), på organisationsnivå (som klimat/kultur) och på den mer amorfa nivån ”omständigheterna”. Måhända uppfattar läsaren att rapportens senare delar, som resultat/analys, diskussion och slut-sats, är skriven i väl dystra toner. Författaren diskuterar detta kort i diskussionsavsnittet. / The purpose of this qualitative case study was to understand what impedes and/or facilitates for some managers in a public administration body to deal with quality management. Given the extensive research on leadership, the chapter on theories was limited to literature and articles on leadership with a focus on i.a. effectiveness and behaviour; organizational culture, quality and change. Seven managers were interviewed about how they perceive leadership, their working day and quality management. A basic analysis was made of the managers’ calendars as they looked the week of the interview. The structuring of data was done on hermeneutical grounds in a six-step-process by which the initially voluminous material was condensed to the result of this study, from which the analysis was made with the questions and purpose of the study being the point of departure. The author concludes that the conditions for executing quality management, in this particular case, seems greatly confined. Data suggests that reasons for this are found on different system levels such as the individual level (attitudes, knowledge etc); the leadership level (administration and politics); the organizational level (climate/culture) and on the more amorphous level of “circum-stances”. It may be that the reader of this report perceives the conclusion to be rather “dark”. The author comments briefly on this in the discussion chapter

Effectuation is a theory about entrepreneurial problem-solving and management that was first identified by Sarasvathy (2001). Effectual logic has proven to be particularly useful when the company is functioning under the conditions of high uncertainty or goal ambiguity. It is an already widely-studied topic and it has been examined in various contexts, but one field that has completely lacked the attention of the researchers is the business to government context. Our study is focusing on effectuation in business to government context in specific and the aim of our study is to find out (1) how the business to government context influences the application of effectual logic, (2) and what the potential outcomes for innovation are. We used action research to build understanding through a deep involvement with a case organization. Through an experiment involving managers of our case organization, we could find which process is used, and how it relates to the context. Our conclusions show that business to government context sets some limitations to effectual approaches, and we present a framework which represents this effectual process observed in our case organization. In addition, grounded on our previous findings, we analyzed how this practiced process, and the context, set barriers to innovation as well: results such as difficulties to gain pre-commitments, inability to spread risk among stakeholders and difficulty to run pilot projects, are some of the observed findings. On the other hand, we argue that this brought to a focus on incremental innovations, which are new features added to pre-existing products sold to pre-existing clients. At the end of our study we come up with implications for researchers, which could be used to direct future contextual studies regarding effectuation and innovation. But also, some implications for policy makers and managers are presented, so to suggest ways to lower barriers for radical innovation in business to government, and create a more innovative friendly context.

The aim of the Thesis is to describe the environment of Public Sector Accounting in the Czech Republic, which is currently undergoing significant conceptual changes. The Thesis defines the "Accounting of the State Czech Republic" in terms of both the concept of public sector legislation and regulations, and also from the perspective of international context. An integral part is also survey, which aimed to identify public sector - accountants view of the ongoing reform.

[pt] Nos últimos anos tem sido observado um aumento crescente do interesse da mão de obra de nível superior no Brasil pelos postos de trabalho oferecidos pelas entidades públicas. Esse fenômeno reflete tanto a busca dos novos entrantes do mercado de trabalho por essas oportunidades, quanto uma migração daqueles que atuavam em empresas privadas e decidem ingressar no setor público. Esse aumento de interesse pela área pública se justifica pela existência de um grupo de fatores, considerados importantes pelos empregados, que seriam melhor atendidos nesse setor. Dentre essas questões, encontram-se a necessidade de gerenciamento do próprio tempo, remuneração, estabilidade e prestígio. O objetivo desse trabalho foi compreender os principais pontos que formam a base do contrato psicológico estabelecido entre uma empresa pública e os seus funcionários que são egressos de empresas privadas, com vistas a entender melhor o crescente interesse por essas entidades. Para tal, realizou-se uma pesquisa qualitativa em que foram entrevistados nove indivíduos, atuais funcionários de três empresas públicas federais. Essas pessoas foram entrevistadas com base em um roteiro semiestruturado com perguntas abertas, o que deu espaço para que cada participante contribuísse com aquilo que considerasse mais relevante acerca do tema. Através dessas entrevistas, o pesquisador buscou entender as três etapas do contrato psicológico desses funcionários, de acordo com o modelo de Côrtes e Silva (2006). O resultado foi abrangente e trouxe não apenas as expectativas que contribuíram para a formação inicial do contrato dessas pessoas, mas também os termos que foram agregados no decorrer da relação com a empresa. / [en] The college graduated brazilian workforce has been showing a growing interest to occupy positions in Brazil’s public companies. This phenomenon reflects not only an intention of the labor force newcomers to fill in these opportunities, but also a migration of professionals that used to act in private organizations and decided to enter the public sector. This growth in interest for the public area is explained by the existence of a group of factors, important for the workers, that would be better accomplished in this sector. Among these factors, there’s a need from the worker to manage his/her own time, salary, stability and prestige. This research’s objective was to understand the most important points that built the psychological contract’s basis established between a public company and its workers that were previously employed in the private sector, what would explain the growing interest for these companies. To reach this objective, a qualitative research was made, in which nine employers from three different brazilian federal enterprises were interviewed. These interviews were based on a semi structured questionnaire with wide content questions that intended to give the interviewee the possibility to cooperate with the subjects that he/she understood as the most relevant. Through these interviews, the researcher looked after to understand the three steps that underlie the public worker’s psychological contract, according to the template designed by Côrtes e Silva (2006). The result was wide and embraced not only the expectations that involved initial moment of the contract, but also the terms that have been added through the worker’s relationship with the company.

Det finns ett ökat intresse att förhindra psykisk ohälsa eftersom det påverkar många arbetstagare. Något som kan påverka arbetstagarnas psykiska hälsa i positiv mening är en stödjande ledare och en bra arbetsmiljö. Syftet med studien var att undersöka vilka faktorer i arbetet som kan vara viktiga och avgörande för att arbetstagare ska uppleva en bättre psykisk hälsa, men även om män och kvinnor och offentlig och privat sektor skiljer sig åt i upplevd psykisk hälsa. De frågeställningar som användes för att besvara studiens syfte var: Frågeställning 1: Har arbetsmiljön och ledarskapet betydelse för arbetstagares psykiska hälsa? Frågeställning 2: Har arbetsklimatet en inverkan på arbetstagares psykiska välmående? Frågeställning 3: Upplever kvinnor sämre psykisk hälsa än män inom arbetslivet? Frågeställning 4: Upplever arbetstagare inom offentlig sektor sämre psykisk hälsa än arbetstagare inom privat sektor? I en enkätundersökning deltog totalt 100 arbetstagare.  Resultaten av korrelationsanalyser visade att en god arbetsmiljö och en bra ledare, samt ett bra arbetsklimat kan bidra till bättre psykisk hälsa hos arbetstagarna. Resultatet av flervägs variansanalys för oberoende mätningar visade däremot ingen skillnad i upplevd psykisk hälsa bland män och kvinnor, samt mellan offentlig och privat sektor. Slutsatsen är att arbetsmiljön, ledarskapet och arbetsklimatet verkar spela en betydelsefull roll för att arbetstagare ska uppleva en bättre psykisk hälsa inom verksamheterna. / The interest to prevent mental illness has grown since it affects many employees. Factors that could affect employees’ mental health in a positive direction are supportive leaders and good working environments. The aims of this study were to investigate what factors at work were vital for better experienced mental health of the employees’, and to investigate differences in mental health between men and women and between the public and private sectors. The research questions formulated were: Question 1: Do the working environment and leadership have any significance for the employees’ mental health? Question 2: Does the work climate have an effect on the employees’ well-being? Question 3: Do women experience worse mental health compared to men, at work? Question 4: Do employees’ within the public sector experience worse mental health compared to employees’ within the private sector? A total of 100 employees participated in a survey. The result of a correlation analysis showed that a good working environment, good leadership and a good working climate can contribute to improved mental health among the employees. The results from an analysis of variance test illustrated no significant difference in mental health between women and men or between public and private sector. The conclusion is that the work environment, the leadership and the work climate seems to play a meaningful role when it comes to better experienced mental health among the employees within both public and private sectors.

Almost every change within an organisation is done through projects; however this is  problematic, since projects often fail due to unavailable resources and a lack of quality. Therefore, management of the project's scope seems to be essential because it has an impact on the whole project performance. Consequently, the scope statement of the project needs to be well defined otherwise it can lead to significant issues during the whole project life cycle. To ensure a successful project and a well-defined scope statement, knowledge sharing within the project team is essential. However, to ensure that knowledge sharing occurs it is in the responsibility of the project manager to create a trustworthy environment, which can be seen as a challenge. Another problem within projects is that knowledge gets lost or is not stored at the end of a project, which is needed to prevent forthcoming projects from failing. The research topic was chosen because the impact of complex digitalisation projects within the public sector are under-researched. Since all German governmental agencies need to implement electronic files until 2020 according to the German E-Government Act (EGovG), the pioneer project ‘eAkte’ of the Federal Labour Office was chosen as the underlying case study of this thesis. With the combination of the different research areas a unique study is created, since the relationship is shown. To generate the required data for this study, semi-structured interviews with eight participants of the project eAkte were conducted. The findings of the thesis were divided into four main themes complexity, scope statement, knowledge as well as project challenges in order to see the relationship and interaction of the individual subjects. By connecting the findings with the chosen literature, it can be recommended to incorporate all affected parties in the creation process of the scope statement in order to ensure that the needed knowledge is included for specifying it. The thesis provides contributions for forthcoming digitalisation projects within the public sector in order to apply the new insights regarding the creation process of the scope statement. Further, a theoretical contribution has been conducted by combining the theories of project management, scope management and knowledge management to highlight the interaction of these subjects.

O setor público representa um papel importante na sociedade e a efetiva governança nesse setor pode encorajar o uso eficiente de recursos, a exigência de responsabilidade em prestar contas para o administrador dos recursos, melhorar a administração e entrega dos serviços e, portanto, contribuir para tornar melhor a vida das pessoas. Atualmente, muitos países estão passando por uma reavaliação completa do papel do governo na sociedade. Surge disso uma redefinição da relação político-administrativa projetada para assegurar maior responsabilidade e uma redução do poder dos administradores. Nesse contexto, este trabalho tem como objetivo geral verificar a aplicabilidade dos princípios e recomendações de governança corporativa para o setor público, indicados no estudo 13 do PSC/IFAC, ao setor público federal brasileiro. Para a realização desse propósito, utilizou-se uma abordagem qualitativa, a qual foi dividida em pesquisa bibliográfica e pesquisa de campo. A técnica de coleta de dados utilizada na pesquisa de campo foi a entrevista, dividida em duas partes: a primeira, utilizando a entrevista não estruturada, consistiu em deixar o entrevistado relatar a situação dos planos de gestão dos governos Fernando Henrique Cardoso e Lula; a segunda, utilizando a entrevista estruturada, consistiu em aplicar o questionário sugerido no estudo 13, do PSC/IFAC, com questões relacionadas às recomendações de governança para o setor público. A entrevista foi realizada na administração pública federal, em especial na Secretaria de Gestão, do Ministério de Planejamento, Orçamento e Gestão. De uma forma geral, no que diz respeito aos princípios destacados no estudo 13, que deram origem às recomendações de governança, eles estão em consonância com os principais eixos da administração pública brasileira. Portanto, os princípios são perfeitamente aplicáveis ao setor público federal brasileiro. Quanto às recomendações de governança, percebe-se, também, a sua plena aplicabilidade, entretanto, deve-se considerar que os procedimentos checados estão a um nível mínimo de governança e que algumas recomendações precisam ser mais bem adaptadas ao setor público, pois estão com um enfoque muito privado. / The public sector plays an important role in society, and its effective governance may encourage the efficient use of resources, the demand for responsibility of reporting to the administrator of the resources; enhance administration and the delivery of goods, thus contributing to improve people’s lives. Many countries have gone through a complete re-evaluation of the role played by the government in society. This gives rise to a redefinition of the political-administrative relationship, which is devised to ensure that administrators face an increase in responsibility and a decrease in power. Within this context, the present dissertation aims at verifying the applicability to the public sector, of the principles and recommendations of corporative governance, as indicated in study 13 of PSC/IFAC, to the Brazilian Federal Public Sector. The qualitative approach, which comprised bibliographic and field research, was used in order to reach the intended purposes. Interviews were used for the data collection in the field research, and they presented two distinct parts: one using non-structured interview, which consisted of allowing the interviewee to report the situation of the management plans run under the presidency of Mr. Fernando Henrique Cardoso and Mr. da Silva; the other, based on structured interview, consisted of applying the questionnaire suggested by study 13, of PSC/IFAC, with questions on the governance recommendations for the public sector. The interview was carried out within the federal public administration, in special the Management Secretary – an organ within the Ministry of Planning, Budgeting and Management. In general terms, it is possible to state that the same principles that gave rise to the recommendation of governance, and that are emphasized in study 13, are in agreement with the basics of the Brazilian Public Administration. Therefore, the principles are absolutely applicable to the Brazilian Federal Public Sector. As far as governance recommendations go, it is noticeable that its thorough applicability is possible; however, one must take into account that the procedures verified are at a minimum level of governance, and that some recommendations have to be better adapted to the public sector, because they are still excessively focused on the private sector.

A dissertação investiga como a corrupção e a ineficiência afetam os preços pagos pelo setor público na compra de bens. Comumente atribuem-se os preços elevados à corrupção. Contudo, em geral, não é possível separar os efeitos daqueles advindos da ineficiência gerada pela própria burocracia. Para distinguir as implicações dessas duas variáveis, utiliza-se a adoção do pregão eletrônico da Bolsa Eletrônica de Compras de São Paulo (BEC/SP) pelos órgãos do estado, pois considera-se que ele gera incentivos distintos para os órgãos a depender de qual efeito é mais importante para explicar os preços. As evidências empíricas apontam que os órgãos públicos pagam preços distintos por produtos semelhantes e que aqueles que pagavam preços mais altos têm mais chances de aderir ao pregão eletrônico da BEC, o que indica que as diferenças de preços se devem, sobretudo, à ineficiência. Além disso órgãos que pagavam preços mais baixos têm menos incentivos em aderir ao pregão eletrônico, pois já possuem mecanismos de compras mais eficientes, e manipulam os valores totais de suas aquisições para conseguir se enquadrar na categoria de dispensa de licitação. / The master thesis investigates how corruption and inefficiency affect the prices paid by public bodies for the purchase of goods. The high prices are commonly attributed to corruption, but in general it is not possible to separate the effects of inefficiency generated by the bureaucracy itself. In order to distinguish the implications of these two variables we use the adoption of the descending electronic auction through an online procurement platform (Bolsa Eletrônica de Compras de São Paulo - BEC/SP) by the public bodies of the state of São Paulo. It is possible to separate the effects on procurement prices because the descending electronic auction generates different incentives for the public bodies depending on which effect is the most important. The empirical evidence indicates that the agencies pay different prices for similar products and that those who pay higher prices are more likely to use the descending electronic auction, which indicates that price differences are mainly due to inefficiency. In addition, the lower-paying agencies have fewer incentives to join the descending electronic auction, because they already have more efficient purchasing mechanisms, and manipulate the total amounts of their purchases to be exempted from doing a bidding process.

[pt] Este trabalho tem como objetivo investigar os determinantes do diferencial de rendimentos público-privado para diferentes níveis de escolaridade dos trabalhadores no Brasil. Primeiramente, utilizando o rendimento do trabalho principal como variável de interesse, é estimado um hiato de rendimentos bastante favorável ao setor público para trabalhadores com baixa escolaridade. Já para trabalhadores mais qualificados, o hiato tende a desaparecer ou mesmo a tornar-se favorável ao setor privado. Adicionalmente, de maneira a considerar os diferentes regimes de aposentadoria vigentes no país, é definida a variável Valor Presente do Contrato de Trabalho (VPCT) como medida dos rendimentos dos indivíduos ao longo da vida. Diferentemente do resultado encontrado utilizando o rendimento do trabalho, é verificado que o diferencial do VPCT é favorável ao setor público mesmo para trabalhadores com elevados níveis de escolaridade. / [en] This dissertation studies the determinants of the public-private wage gap for different levels of schooling of Brazilian workers. Firstly, using the current wage as the variable of interest, it is estimated wage gap favorable to the less educated workers from the public sector. On the other hand, for workers with higher qualification the wage gap disappears or becomes favorable to the private sector. Further, we considerate the different regimes of retirement in Brazil by creating the variable Present Value of Work Contract (PVWC). This variable is a measure of the life time earnings for each individual of our database. Different from the results of the current wage, we found that the PVWC gap is favorable to the public sector even for the most educated group of workers.