Strategic management accounting in the public sector context: the case of the Swedish Transport Administration

• DOI: 10.1108/jpbafm-12-2019-0180
• Publication Date: 2021-04-29T15:38:06Z
• Authors: Linda Höglund; Mikael Holmgren C...; Maria Mårtensson; Fredrik Svärdsten
• Keywords: Mandate

Purpose The objective of this paper is to generate further knowledge about strategic management accounting (SMA) in the public sector context. authors attempt do through a study SMA work agency (PSA), Swedish Transport Administration (STA). elaborates on formation agency's strategies and challenges had deal with, focuses its analysis interplay between characteristics as well how it constitutive strategy. Design/methodology/approach empirical material was gathered 2013 2015 consists documents that include STA's appropriation, mandate, operational plans, balanced scorecard, interviews with 35 civil servants at various levels STA. Findings finds that, depending performances PSAs their specific environment influences from environment's constituents, may function an instrument makes or breaks strategies. context therefore affect SMA, by extension, strategy, several ways. First, present case shows inherent reduction focus techniques entails, inability complexity PSA's context, places them constant risk becoming strategically irrelevant eyes knowledgeable local managers PSA. Second, interventions government override effect make ambiguous. Third, outside monitoring performed such actors National Audit Office mass media influence both directly indirectly when are responsive agenda set scrutiny. Originality/value broadens scope earlier research including come compete for placement they propelled within without organization.