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Wällstedt, Niklas
Publications (10 of 21) Show all publications
Almqvist, R. & Wällstedt, N. (2018). Accountingization and the multiplying of value: 25 years of valuation in a Swedish municipality. In: : . Paper presented at The XXIInd Annual IRSPM Conference, Edinburgh, Scotland, April 11-13, 2018.
Open this publication in new window or tab >>Accountingization and the multiplying of value: 25 years of valuation in a Swedish municipality
2018 (English)Conference paper, Published paper (Other academic)
Abstract [en]

In this study, we follow how valuation practices evolve over a 25 years period in one single municipal Swedish organisation: The City of Stockholm. By delving into the performativity of accounting instruments, i.e. how accounting becomes part of making up the world we live in, the present study aims at extending the understanding we regarding that accountingization of the public sector rests on external pressures to adopt accounting, and the activity of organisational actors. Guided by a sociomaterial approach, the study shows how the making of conditions for valuation is hard work and fraught with contradictions. For accountingization to “succeed” in such an environment, a series of preparations have to be done that establishes the conditions for accounting to work. These preparatory arrangements are examined, and it is suggested that they are integral for accounting to become dominant in determining what is valuable and not.

The study does not end here, however. Instead, it continues the analysis further, and examines what happens “after” accountingization is “done”. By doing this, it is shown that not only does accounting need certain conditions to work – to be successful in dominating valuation practices and determining what is valuable; accounting, itself, also comes to form conditions for valuation in practice, and in doing so it becomes problematic and therefor needs to be strategically managed. It is argued that this is a process that needs to be further analysed as a performative spiral. This spiral entails the emergence of conditions that allows constitutive elements, such as accounting, to define what is valuable and what is not, constituting both valuability and non-valuability. Through this participation in the constitution of “thingness” – i.e. which things that matter in particular systems of valuation – and “otherness” – i.e. which things that do not matter in particular systems of valuation – accounting participates in multiplying value. Because when things are othered, that is, excluded from a specific valuation practice, it becomes the problem of other practices; and when things that are defined as valuable in one valuation practice begins to matter in other valuation practices, this particular, intruding, version of the valuable becomes problematic for that practice. The main contribution by this paper is to show how accounting, in becoming conditions for valuation, also participates in the multiplying of value.

Keywords
Accouningisation, multiplying value, public sector, municipality
National Category
Business Administration
Research subject
Business Administration
Identifiers
urn:nbn:se:oru:diva-71759 (URN)
Conference
The XXIInd Annual IRSPM Conference, Edinburgh, Scotland, April 11-13, 2018
Available from: 2019-01-23 Created: 2019-01-23 Last updated: 2019-01-24Bibliographically approved
Wällstedt, N. & Almqvist, R. (2017). Budgeting and the construction of entities: struggles to negotiate change in Swedish municipalities. Public Management Review, 19(7), 1022-1045
Open this publication in new window or tab >>Budgeting and the construction of entities: struggles to negotiate change in Swedish municipalities
2017 (English)In: Public Management Review, ISSN 1471-9037, E-ISSN 1471-9045, Vol. 19, no 7, p. 1022-1045Article in journal (Refereed) Published
Abstract [en]

Budgeting has endured changes in management ideals, because it supports an instrumental rationality in which organizations should use their own resources to produce their own results. Budgeting depends on and enforces traditional and transactional systems based on predefined entities, such as single-purpose organizations and measurable outputs. This study investigates this issue and asks what types of entities budgeting needs, and where and when these entities can be negotiated and reconstructed. This study shows that budgeting and its reinforcement of traditional and transactional systems makes it difficult to proceed towards new management ideals based on cooperation, sharing, and responsiveness.

Place, publisher, year, edition, pages
Routledge, 2017
Keywords
Public budgeting, new public management, new public governance, management control, local governments
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-71698 (URN)10.1080/14719037.2016.1243815 (DOI)000402318600008 ()2-s2.0-84992217865 (Scopus ID)
Available from: 2019-01-23 Created: 2019-01-23 Last updated: 2019-01-25Bibliographically approved
Wällstedt, N. (2017). Client Focus, Cooperation and Coherence: (Re)professionalising Processes for Elderly Care. Financial Accountability and Management, 33(1), 3-26
Open this publication in new window or tab >>Client Focus, Cooperation and Coherence: (Re)professionalising Processes for Elderly Care
2017 (English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 33, no 1, p. 3-26Article in journal (Refereed) Published
Abstract [en]

This paper suggests the study of professionalism and the professionalising processes within public sector organisations. Sociologists propose that professionalism is changing into a new variant developing under the premise of organisational management and control. This paper disputes the perspective that the use of management control leads to deprofessionalisation in terms of the routinisation of reflective professional tasks or weakened professional values. This paper proposes that, with client focus, professionals and accountants can cooperate and create coherence between management control system elements and professional values. This dynamic contributes to the retention of professional values and more reflective work procedures.

Place, publisher, year, edition, pages
Wiley-Blackwell Publishing Inc., 2017
Keywords
professionalising processes, organisational management, management control systems, deprofessionalisation
National Category
Business Administration
Research subject
Business Administration
Identifiers
urn:nbn:se:oru:diva-71696 (URN)10.1111/faam.12103 (DOI)000397252700001 ()2-s2.0-85008431863 (Scopus ID)
Available from: 2019-01-23 Created: 2019-01-23 Last updated: 2019-01-25Bibliographically approved
Wällstedt, N. & Sundström, A. (2017). Conditions for collaboration: Multiplicity, interessement and promises in co-laboratory achievements. In: : . Paper presented at New Public Sector Seminar (NPS2017): Markets, Metrics and Calculative Practice in Public Services, Edinburgh, Scotland, November 2-3, 2017.
Open this publication in new window or tab >>Conditions for collaboration: Multiplicity, interessement and promises in co-laboratory achievements
2017 (English)Conference paper, Oral presentation only (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-71734 (URN)
Conference
New Public Sector Seminar (NPS2017): Markets, Metrics and Calculative Practice in Public Services, Edinburgh, Scotland, November 2-3, 2017
Available from: 2019-01-23 Created: 2019-01-23 Last updated: 2019-01-23Bibliographically approved
Wällstedt, N. & Almqvist, R. (2017). Financial Resilience: The Swedish Case. In: Ileana Steccolini, Martin Jones, Iris Saliterer (Ed.), Governmental Financial Resilience: International Perspectives on How Local Governments Face Austerity (pp. 187-205). Emerald Group Publishing Limited
Open this publication in new window or tab >>Financial Resilience: The Swedish Case
2017 (English)In: Governmental Financial Resilience: International Perspectives on How Local Governments Face Austerity / [ed] Ileana Steccolini, Martin Jones, Iris Saliterer, Emerald Group Publishing Limited , 2017, p. 187-205Chapter in book (Other academic)
Abstract [en]

In this chapter, the development of financial sustainability and resilience in Swedish local governments is analysed. We analyse four Swedish municipalities, where we have interviewed top managers and co-workers. As a complement, we have examined the municipalities’ strategic plans, budget documents and annual reports. We also contextualise this analysis with other findings from local government research during this time, as well as with central government initiatives. In summary, we examine why Swedish municipalities in general remained strong after the financial crisis by showing how they strengthened their anticipatory and coping capacities over time – something that, in the cases of this chapter, was achieved before the 2008/2009 crisis in response to previous crises, rather than because of it. We also show that this is not the only reason. As Swedish finances were comparatively stable, and the problems of the banking sector relatively small, the financial shocks to the municipalities could be overcome relatively easily.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2017
Series
Public Policy and Governance, ISSN 2053-7697 ; 27
Keywords
Sweden, local governments, financial sustainability, resilience, financial crisis, accounting
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-71702 (URN)10.1108/S2053-769720170000027011 (DOI)978-1-78714-263-3 (ISBN)978-1-78714-262-6 (ISBN)
Available from: 2019-01-23 Created: 2019-01-23 Last updated: 2019-01-25Bibliographically approved
Sundström, A. & Wällstedt, N. (2017). Intresserande samverkan: Från samsyn till framsyn – en studie inom Trafikverket. Stockholm: Företagsekonomiska institutionen, Stockholms universitet
Open this publication in new window or tab >>Intresserande samverkan: Från samsyn till framsyn – en studie inom Trafikverket
2017 (Swedish)Report (Refereed)
Abstract [sv]

Denna rapport har som mål att studera hur Trafikverket praktiserar strategi tillsammans med andra intressenter och aktörer. Rapporten utgör delprojekt 3 i ett större treårigt projekt som genomförts inom Akademin för ekonomistyrning i staten (AES) vid Företagsekonomiska institutionen, Stockholms universitet. Projektet har finansierats av Trafikverket, inom ramen för FoI-portfölj nummer sex, Trafikverket – en modern myndighet. Tidigare delrapporter inom projektet har visat att det internt i organisationen finns flera bilder av hur strategin ska omsättas i praktiken, samt diskuterat vad som är viktigt i detta arbete. Då en stor del av Trafikverkets uppdrag genomförs av externa parter ingår det också i forskningsprojektet att studera vad som händer med Trafikverkets strategiska arbete i externa relationer. När flera organisationers strategier möts, påverkar och påverkas av varandra väcks frågor om hur strategier samverkar och hur sådan strategisk samverkan fungerar i praktiken. Målet med denna rapport är därför att utveckla kunskap om strategisk verksamhetsstyrning genom att koppla samman frågor om strategi med frågor om samverkan. Detta uppnås genom att studera hur samverkan fungerar i praktiken. Som grund för rapporten har tre olika exempel på praktiker studerats där Trafikverket möter andra aktörer i planering och genomförande av Trafikverkets arbete.

För att utveckla förståelsen av samverkan antar studien ett samverkansperspektiv: studien tar utgångspunkt i praktiken, snarare än i de samverkande aktörerna. Till skillnad från tidigare samverkansstudiers fokus på enskilda organisationers nytta av att samverka, innebär detta samverkansperspektiv fördjupade frågor om hur olika aktörer med olika intressen verkar samman, och hur sådan samverkan fungerar i praktiken. För att kunna diskutera samverkan på ett konstruktivt sätt används tre teoretiska begrepp i rapporten: mångfald, intressering och löften. Med dessa begrepp som utgångspunkt inriktas analysen på att undersöka förutsättningar för samverkan. Utifrån analysen av samverkans förutsättningar presenteras i rapportens avslutande kapitel ett utvecklat förhållningssätt till samverkan: intresserande samverkan. 

Place, publisher, year, edition, pages
Stockholm: Företagsekonomiska institutionen, Stockholms universitet, 2017. p. 61
Series
Akademin för ekonomistyrning i staten ; 2017:2
Keywords
Collaboration, Strategising, Samverkan, strategi, styrning
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-71704 (URN)978-91-981634-6-9 (ISBN)
Projects
Strategier och strategigenomförande inom statliga myndigheter
Funder
Swedish Transport Administration, TRV2014/2814
Available from: 2019-01-23 Created: 2019-01-23 Last updated: 2019-01-23Bibliographically approved
Wällstedt, N. & Almqvist, R. (2015). From ‘either or’ to ‘both and’: organisational management in the aftermath of NPM. Offentlig Förvaltning. Scandinavian Journal of Public Administration, 19(2), 7-25
Open this publication in new window or tab >>From ‘either or’ to ‘both and’: organisational management in the aftermath of NPM
2015 (English)In: Offentlig Förvaltning. Scandinavian Journal of Public Administration, ISSN 2000-8058, E-ISSN 2001-3310, Vol. 19, no 2, p. 7-25Article in journal (Refereed) Published
Abstract [en]

This article explores the next phase of public management: the era of paradox. As new public management (NPM) policies and practices were shown to be inadequate to solve the problems of public management, they began to be complemented – rather than replaced – with new reforms and practices. These reforms and practices are often contradictory to existing ones, leaving managers in a difficult position. By extending the debate about contradictions and paradox from the policy level to the organisational level, we show how public sector managers work to resolve these contradictions in a situated manner, keeping the contradictions alive rather than resolving them permanently.

Place, publisher, year, edition, pages
Göteborg: School of Public Administration, University of Gothenburg, 2015
Keywords
New public management, Post-NPM, Managing contradictions, Local governments, Municipal management
National Category
Business Administration
Research subject
Business Administration
Identifiers
urn:nbn:se:oru:diva-71697 (URN)
Available from: 2019-01-23 Created: 2019-01-23 Last updated: 2019-01-28Bibliographically approved
Wällstedt, N. (2015). Från NPM till pluralistisk styrning. Kommunal Ekonomi (5), 31-32
Open this publication in new window or tab >>Från NPM till pluralistisk styrning
2015 (Swedish)In: Kommunal Ekonomi, ISSN 0282-0099, no 5, p. 31-32Article in journal (Other (popular science, discussion, etc.)) Published
Place, publisher, year, edition, pages
Göteborg: Kommunalekonomernas förening, 2015
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-71769 (URN)
Available from: 2019-01-23 Created: 2019-01-23 Last updated: 2019-01-28Bibliographically approved
Wällstedt, N. (2015). Managing Multiplicity: On Control, Care and the Individual. (Doctoral dissertation). Stockholm: Stockholm Business School, Stockholm University
Open this publication in new window or tab >>Managing Multiplicity: On Control, Care and the Individual
2015 (English)Doctoral thesis, comprehensive summary (Other academic)
Abstract [en]

This is a thesis about managing multiplicity. It analyses how people working in municipalities are managing, controlling, and caring for the complex and contradictory world they live in. Building on more than 100 interviews and observations, the thesis examines the multiple realities of those who work in public sector organisations. By studying (1) the work of managers on different organisational levels, controllers, professionals responsible for the care of others and, to a lesser extent, politicians; (2) the management control systems that are used in the work, and (3) the ongoing debates and legislations directed towards the management of care practices, the thesis makes an effort to analyse how the realities of these individuals; those active in controlling and caring, are constructed.

The thesis makes several contributions to the literatures on management control and public management. Where earlier studies are either based on a functionalist conception of management control and public management (in which performance measures and control systems are tools in the hands of managers, that enable them to control other practices), or focused on understanding how control contributes to the construction of reality (making reality ontologically coherent, and therefore controllable), the present thesis argues that management can be approached and analysed as a practice devoted to managing ontological multiplicity, rather than as an activity devoted to control other practices or making reality controllable.

By using the concept of ontological politics, the thesis shows that control often fails to make reality controllable, which makes the practice of management reliant on alternative ways to manage. The alternative to control that is analysed in the thesis is care, and the thesis argues that care could be seen as a way to manage, rather than as something that should be controlled: care is complementary to control when it comes to management. The thesis explicates how management by care is done in relation to management by control, and how they may become resources for each other in managing the complex and contradictory public sector.

Place, publisher, year, edition, pages
Stockholm: Stockholm Business School, Stockholm University, 2015. p. 82
Keywords
Management control, Local governments, New Public Management, Ontological politics, Care
National Category
Business Administration
Research subject
Business Administration
Identifiers
urn:nbn:se:oru:diva-71695 (URN)978-91-7649-171-3 (ISBN)
Public defence
2015-06-11, Gröjersalen, Hus 3, Kräftriket, 13:00 (English)
Opponent
Supervisors
Note

At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 2: Accepted. Paper 3: Manuscript. Paper 4: Manuscript.

Available from: 2019-01-23 Created: 2019-01-23 Last updated: 2019-01-23Bibliographically approved
Almqvist, R., Catasús, B. & Wällstedt, N. (2014). Debatten om NPM behöver nyanseras. Kommunal Ekonomi (1), 25-26
Open this publication in new window or tab >>Debatten om NPM behöver nyanseras
2014 (Swedish)In: Kommunal Ekonomi, ISSN 0282-0099, no 1, p. 25-26Article in journal (Other (popular science, discussion, etc.)) Published
Place, publisher, year, edition, pages
Göteborg: Kommunalekonomernas förening, 2014
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-71773 (URN)
Available from: 2019-01-23 Created: 2019-01-23 Last updated: 2019-01-25Bibliographically approved

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