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The Empricial Relevance of Performance Management Systems : A Study of Swedish Municipalities / Ekonomi- och Verksamhetsstyrning i Svenska Kommuner

The aim is to study the empirical relevance of performance management systems in the public sector, based on the performance management systems framework. A qualitative approach was chosen, making three case studies of Swedish municipalities by conducting personal interviews. The municipal chief executive, municipal CFO and a financial manager at a department were chosen at every municipality, providing us with diversified as well as accurate information. The interviews were based on the PMSs framework developed by Ferreira and Otley (2009), giving a broad and detailed description of the systems. This information, together with the theoretical framework, was then processed, leading up to the analysis and conclusions. Pursuant to the new public management, performance management is a relatively new concept in the public sector. The three studied municipalities all have relatively new PMSs, showing that this area is empirically relevant to study. As expected, the municipalities displayed both positive and negative sides of their systems, described in more detail in the paper. The PMSs framework is considered a useful tool in this study, making it relevant in the public sector. Still, both benefits and drawbacks are found, presented together with possible improvements.

Identiferoai:union.ndltd.org:UPSALLA1/oai:DiVA.org:kau-27745
Date January 2013
CreatorsKarahasanovic, Kemal, Olsson, Tomas
PublisherKarlstads universitet, Fakulteten för ekonomi, kommunikation och IT, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT
Source SetsDiVA Archive at Upsalla University
LanguageEnglish
Detected LanguageEnglish
TypeStudent thesis, info:eu-repo/semantics/bachelorThesis, text
Formatapplication/pdf
Rightsinfo:eu-repo/semantics/openAccess

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