Roland Almqvist
Biographic Data
| ID | 3456739 |
|---|---|
| NAME | Roland Almqvist |
| GIVEN NAMES | Roland |
| FAMILY NAME | Almqvist |
| SIGNATURE | ALMQVIST R |
| AFFILIATIONS | Stockholm University |
| ORCID | 0000-0002-9833-1064 |
| VERIFIED | Yes |
| TOTAL WORKS | 5 |
| TOTAL CITATIONS | 11 |
| WORKS AS AUTHOR | 5 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 1999 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 2 |
How accounting continues
Purpose This paper follows how a Swedish municipality builds their management control infrastructure over 25 years – from the early 1990s to the middle of the 2010s; complemented by a revisit in 2023. The analysis builds on Power’s (2015) framework on “how accounting begins.” As such, it will show the process in which objects such as quality, competence, fairness and economy (1) start their journey as abstract policy objects – promises or dreams,…
Making sense of complexity in governance
This study found that the problem-solving capacity of a public organization can be understood in terms of the legitimacy of the formulated problems and solutions. Increasing the problem-solving capacity depends on not only the acceptance of problems and how to solve them but also on formal structures and processes. Sensemaking and framing are important keys to unlocking how legitimacy is built, and consequently, how problem-solving capacity is bu…
A conceptual framework for integrated performance management systems
Purpose The purpose of this paper is to further develop a conceptual framework for analysing performance management systems (PMS). The framework aims to be useful for a rich understanding of a specific organisation’s PMS. At the same time, it should preferable be simple so that it could be used even in practice. The framework adds to earlier work by Malmi and Brown (2008), Ferreira and Otley (2009), Broadbent and Laughlin (2009), Bedford and Malm…
Management by Contract’
The practice of ‘Management by Contract’ can — as with any practice — be characterized by programmatic and technological dimensions. These dimensions contain concepts and ideas at the programmatic level, which shape the mission of the practice (concrete tasks and routines) at the technological level. Thus, the former attach the practice to the broader conceptual dimension. In this paper both of these dimensions will be analysed. The aim is to stu…
Measuring the threat of competition ‐ services for the elderly in the city of Stockholm
This paper sets out a method for the purpose of isolating effects of the competition threat. The case investigated is care of the elderly in the city of Stockholm, which introduced competitive tendering for the 1993 budget year. Three approaches ‐ based on three simple quantitative models — have been presented for the purpose. Cost cutting with respect to full‐time annual staff appointments has been a consistent variable in all three models. Howe…
Measuring the threat of competition ‐ services for the elderly in the city of Stockholm
This paper sets out a method for the purpose of isolating effects of the competition threat. The case investigated is care of the elderly in the city of Stockholm, which introduced competitive tendering for the 1993 budget year. Three approaches ‐ based on three simple quantitative models — have been presented for the purpose. Cost cutting with respect to full‐time annual staff appointments has been a consistent variable in all three models. Howe…
Management by Contract’
The practice of ‘Management by Contract’ can — as with any practice — be characterized by programmatic and technological dimensions. These dimensions contain concepts and ideas at the programmatic level, which shape the mission of the practice (concrete tasks and routines) at the technological level. Thus, the former attach the practice to the broader conceptual dimension. In this paper both of these dimensions will be analysed. The aim is to stu…
Making sense of complexity in governance
This study found that the problem-solving capacity of a public organization can be understood in terms of the legitimacy of the formulated problems and solutions. Increasing the problem-solving capacity depends on not only the acceptance of problems and how to solve them but also on formal structures and processes. Sensemaking and framing are important keys to unlocking how legitimacy is built, and consequently, how problem-solving capacity is bu…
Measuring the threat of competition ‐ services for the elderly in the city of Stockholm
This paper sets out a method for the purpose of isolating effects of the competition threat. The case investigated is care of the elderly in the city of Stockholm, which introduced competitive tendering for the 1993 budget year. Three approaches ‐ based on three simple quantitative models — have been presented for the purpose. Cost cutting with respect to full‐time annual staff appointments has been a consistent variable in all three models. Howe…
Management by Contract’
The practice of ‘Management by Contract’ can — as with any practice — be characterized by programmatic and technological dimensions. These dimensions contain concepts and ideas at the programmatic level, which shape the mission of the practice (concrete tasks and routines) at the technological level. Thus, the former attach the practice to the broader conceptual dimension. In this paper both of these dimensions will be analysed. The aim is to stu…
A conceptual framework for integrated performance management systems
Purpose The purpose of this paper is to further develop a conceptual framework for analysing performance management systems (PMS). The framework aims to be useful for a rich understanding of a specific organisation’s PMS. At the same time, it should preferable be simple so that it could be used even in practice. The framework adds to earlier work by Malmi and Brown (2008), Ferreira and Otley (2009), Broadbent and Laughlin (2009), Bedford and Malm…
Making sense of complexity in governance
This study found that the problem-solving capacity of a public organization can be understood in terms of the legitimacy of the formulated problems and solutions. Increasing the problem-solving capacity depends on not only the acceptance of problems and how to solve them but also on formal structures and processes. Sensemaking and framing are important keys to unlocking how legitimacy is built, and consequently, how problem-solving capacity is bu…
How accounting continues
Purpose This paper follows how a Swedish municipality builds their management control infrastructure over 25 years – from the early 1990s to the middle of the 2010s; complemented by a revisit in 2023. The analysis builds on Power’s (2015) framework on “how accounting begins.” As such, it will show the process in which objects such as quality, competence, fairness and economy (1) start their journey as abstract policy objects – promises or dreams,…
Business (4 works) · Accounting and Organizational Management (3 works) · Computer Science (3 works) · Economics (3 works) · Marketing (3 works) · Public Policy and Administration Research (3 works) · Sociology (3 works) · Engineering (2 works) · Epistemology (2 works) · Knowledge management (2 works)