Projects per year
Abstract
This paper examines how managers in a Danish municipality balance tight budgetary control with flexibility when providing quality services. Using the levers of control framework as an analytical lens, the study shows how managers tackle complexities and uncertainties using accounting information and interactive control processes. Furthermore, it demonstrates how control processes enable professional judgments while simultaneously achieving tight budgetary control. While previous research within social services has often emphasised resistance to accounting information, this study shows how interactive control systems facilitate innovation and achieve tight budgetary control.
Original language | English |
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Journal | Scandinavian Journal of Public Administration |
Volume | 26 |
Issue number | 3 |
Pages (from-to) | 91-113 |
ISSN | 2001-7405 |
Publication status | Published - 2022 |
Keywords
- Austerity
- Management control
- Budgeting
- Case Study
- Public sector
- Social services
- Levers of control framework
- Municipalities
- Management accounting
- Welfare
- Inequality
- Social investments
Fingerprint
Dive into the research topics of 'Balancing tight budget control and quality within social services in a Danish Municipality'. Together they form a unique fingerprint.Projects
- 1 Finished
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Økonomistyring på de specialiserede socialområder: Modstridende mål og omskiftelige betingelser
Bukh, P. N., Svanholt, A. K. & Christensen, K. S.
01/01/2019 → 31/12/2020
Project: Research
Activities
- 2 Conference presentations
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Fra strategi til styring i fremtidens velfærdssamfund
Per Nikolaj Bukh (Lecturer)
10 Oct 2018Activity: Talks and presentations › Conference presentations
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Skal den økonomiske styring være baseret på incitamenter til at skabe effekt?
Per Nikolaj Bukh (Lecturer)
11 Jan 2018Activity: Talks and presentations › Conference presentations
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Controlling the Social Services in Danish Municipalities: How Managers Combine Tight Budget Control with Quality Care in a Professional Setting
Svanholt, A. K., 2023, Aalborg Universitetsforlag. 205 p.Research output: PhD thesis
Open AccessFile -
Making sense of cost-consciousness in social work
Bukh, P. N., Christensen, K. S. & Svanholt, A. K., 2021, In: Qualitative Research in Accounting & Management. 18, 1, p. 102-126 25 p.Research output: Contribution to journal › Journal article › Research › peer-review
3 Citations (Scopus) -
Empowering middle managers in social services using management control systems
Bukh, P. N. & Svanholt, A. K., 2020, In: Journal of Public Budgeting, Accounting & Financial Management. 32, 2, p. 267-289 23 p.Research output: Contribution to journal › Journal article › Research › peer-review
8 Citations (Scopus)4 Downloads (Pure)