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This study aims to examine the diffusion and implementation of trust-based management (TBM) in Scandinavian countries (Denmark, Norway and Sweden). TBM is a novel “anti-New Public Management (NPM)” innovation within the realm of New Public Governance (NPG), which asserts that leadership and control in public sector organizations should be practiced and designed based on the assumption that civil servants and employees in general are trustworthy. The research questions are as follows: How has TBM been diffused and implemented in Scandinavia? To what extent can the institutional logics framework increase understanding of similarities and differences between the Scandinavian countries (Denmark, Norway and Sweden)? Design/methodology/approachThe authors designed and submitted surveys to the municipal directors of the three Scandinavian municipal populations, thereby producing a unique cross-country dataset on TBM diffusion and implementation in Scandinavia (Denmark, Norway and Sweden). FindingsThe authors' study shows that TBM has diffused widely among Scandinavian municipalities and has developed into a municipal-level concept across policy fields and sectors. While Denmark stands out as an earlier and more decisive TBM reformer, the results show that similarities in the diffusion and implementation of TBM in Scandinavian countries are more apparent than the differences. Originality/valueThis study contributes to the public management literature and research on anti-NPM and NPG concepts by being the first wide-scale empirical study of TBM diffusion and implementation in the Scandinavian municipal sectors.

This study aims to examine the diffusion and implementation of trust-based management (TBM) in Scandinavian countries (Denmark, Norway and Sweden). TBM is a novel “anti-New Public Management (NPM)” innovation within the realm of New Public Governance (NPG), which asserts that leadership and control in public sector organizations should be practiced and designed based on the assumption that civil servants and employees in general are trustworthy. The research questions are as follows: How has TBM been diffused and implemented in Scandinavia? To what extent can the institutional logics framework increase understanding of similarities and differences between the Scandinavian countries (Denmark, Norway and Sweden)? Design/methodology/approachThe authors designed and submitted surveys to the municipal directors of the three Scandinavian municipal populations, thereby producing a unique cross-country dataset on TBM diffusion and implementation in Scandinavia (Denmark, Norway and Sweden). FindingsThe authors' study shows that TBM has diffused widely among Scandinavian municipalities and has developed into a municipal-level concept across policy fields and sectors. While Denmark stands out as an earlier and more decisive TBM reformer, the results show that similarities in the diffusion and implementation of TBM in Scandinavian countries are more apparent than the differences. Originality/valueThis study contributes to the public management literature and research on anti-NPM and NPG concepts by being the first wide-scale empirical study of TBM diffusion and implementation in the Scandinavian municipal sectors.

Ett förslag mot bristen på fängelseplatser är privata anstalter. Att överlåtadelar av statens våldsmonopol till marknaden är dock vanskligt, ochekonomiska fördelar finns knappast. Både principiella och praktiska skältalar för att inlåsning av kriminella ska skötas av myndigheter, skriversamhällsvetarna Monika Berg och Tobias Johansson-Berg.

This study aims to examine the diffusion and implementation of trust-based management (TBM) in Scandinavian countries (Denmark, Norway and Sweden). TBM is a novel “anti-New Public Management (NPM)” innovation within the realm of New Public Governance (NPG), which asserts that leadership and control in public sector organizations should be practiced and designed based on the assumption that civil servants and employees in general are trustworthy. The research questions are as follows: How has TBM been diffused and implemented in Scandinavia? To what extent can the institutional logics framework increase understanding of similarities and differences between the Scandinavian countries (Denmark, Norway and Sweden)? Design/methodology/approachThe authors designed and submitted surveys to the municipal directors of the three Scandinavian municipal populations, thereby producing a unique cross-country dataset on TBM diffusion and implementation in Scandinavia (Denmark, Norway and Sweden). FindingsThe authors' study shows that TBM has diffused widely among Scandinavian municipalities and has developed into a municipal-level concept across policy fields and sectors. While Denmark stands out as an earlier and more decisive TBM reformer, the results show that similarities in the diffusion and implementation of TBM in Scandinavian countries are more apparent than the differences. Originality/valueThis study contributes to the public management literature and research on anti-NPM and NPG concepts by being the first wide-scale empirical study of TBM diffusion and implementation in the Scandinavian municipal sectors.

This study aims to examine the diffusion and implementation of trust-based management (TBM) in Scandinavian countries (Denmark, Norway and Sweden). TBM is a novel “anti-New Public Management (NPM)” innovation within the realm of New Public Governance (NPG), which asserts that leadership and control in public sector organizations should be practiced and designed based on the assumption that civil servants and employees in general are trustworthy. The research questions are as follows: How has TBM been diffused and implemented in Scandinavia? To what extent can the institutional logics framework increase understanding of similarities and differences between the Scandinavian countries (Denmark, Norway and Sweden)? Design/methodology/approachThe authors designed and submitted surveys to the municipal directors of the three Scandinavian municipal populations, thereby producing a unique cross-country dataset on TBM diffusion and implementation in Scandinavia (Denmark, Norway and Sweden). FindingsThe authors' study shows that TBM has diffused widely among Scandinavian municipalities and has developed into a municipal-level concept across policy fields and sectors. While Denmark stands out as an earlier and more decisive TBM reformer, the results show that similarities in the diffusion and implementation of TBM in Scandinavian countries are more apparent than the differences. Originality/valueThis study contributes to the public management literature and research on anti-NPM and NPG concepts by being the first wide-scale empirical study of TBM diffusion and implementation in the Scandinavian municipal sectors.

This study aims to examine the diffusion and implementation of trust-based management (TBM) in Scandinavian countries (Denmark, Norway and Sweden). TBM is a novel “anti-New Public Management (NPM)” innovation within the realm of New Public Governance (NPG), which asserts that leadership and control in public sector organizations should be practiced and designed based on the assumption that civil servants and employees in general are trustworthy. The research questions are as follows: How has TBM been diffused and implemented in Scandinavia? To what extent can the institutional logics framework increase understanding of similarities and differences between the Scandinavian countries (Denmark, Norway and Sweden)? Design/methodology/approachThe authors designed and submitted surveys to the municipal directors of the three Scandinavian municipal populations, thereby producing a unique cross-country dataset on TBM diffusion and implementation in Scandinavia (Denmark, Norway and Sweden). FindingsThe authors' study shows that TBM has diffused widely among Scandinavian municipalities and has developed into a municipal-level concept across policy fields and sectors. While Denmark stands out as an earlier and more decisive TBM reformer, the results show that similarities in the diffusion and implementation of TBM in Scandinavian countries are more apparent than the differences. Originality/valueThis study contributes to the public management literature and research on anti-NPM and NPG concepts by being the first wide-scale empirical study of TBM diffusion and implementation in the Scandinavian municipal sectors.

Purpose – The authors study how enabling perceptions (flexibility, reparability and internal and globaltransparency) of a budgetary control system are formed, and whether enabling perceptions empower lowerlevel managers and make them form less negative attitudes about red tape in the organization. This study is warranted because of the lack of knowledge on how perceptual variation in flexibility, repairabilityand transparency of a control system within an organization, where managers experiencing the same controlsystem design, can be explained. Design/methodology/approach – Survey data with answers from 211 managers from a large localgovernment organization in Sweden is analyzed with structural equation modeling. Findings – The extent to which the budget system is perceived as having enabling qualities (being flexible,reparable and transparent) is explained by the safeness of the individual manager’s psychological climate. Thisclimate is characterized by trust and fairness perceptions in upper management. In turn, enabling perceptionspositively affect a sense of psychological empowerment and reduces attitudes toward red tape in theorganization. Originality/value – The authors contribute by identifying an important factor explaining individual-levelvariability in enabling perceptions of control systems within organizations. Compared to previous researchthat has taken an interest in the organizational-level climate, the authors theorize about and investigate (partsof) the individual-level psychological climate as an explanation of within-system variability.

Purpose – The authors study how enabling perceptions (flexibility, reparability and internal and globaltransparency) of a budgetary control system are formed, and whether enabling perceptions empower lowerlevel managers and make them form less negative attitudes about red tape in the organization. This study is warranted because of the lack of knowledge on how perceptual variation in flexibility, repairabilityand transparency of a control system within an organization, where managers experiencing the same controlsystem design, can be explained. Design/methodology/approach – Survey data with answers from 211 managers from a large localgovernment organization in Sweden is analyzed with structural equation modeling. Findings – The extent to which the budget system is perceived as having enabling qualities (being flexible,reparable and transparent) is explained by the safeness of the individual manager’s psychological climate. Thisclimate is characterized by trust and fairness perceptions in upper management. In turn, enabling perceptionspositively affect a sense of psychological empowerment and reduces attitudes toward red tape in theorganization. Originality/value – The authors contribute by identifying an important factor explaining individual-levelvariability in enabling perceptions of control systems within organizations. Compared to previous researchthat has taken an interest in the organizational-level climate, the authors theorize about and investigate (partsof) the individual-level psychological climate as an explanation of within-system variability.

Purpose – The authors study how enabling perceptions (flexibility, reparability and internal and globaltransparency) of a budgetary control system are formed, and whether enabling perceptions empower lowerlevel managers and make them form less negative attitudes about red tape in the organization. This study is warranted because of the lack of knowledge on how perceptual variation in flexibility, repairabilityand transparency of a control system within an organization, where managers experiencing the same controlsystem design, can be explained. Design/methodology/approach – Survey data with answers from 211 managers from a large localgovernment organization in Sweden is analyzed with structural equation modeling. Findings – The extent to which the budget system is perceived as having enabling qualities (being flexible,reparable and transparent) is explained by the safeness of the individual manager’s psychological climate. Thisclimate is characterized by trust and fairness perceptions in upper management. In turn, enabling perceptionspositively affect a sense of psychological empowerment and reduces attitudes toward red tape in theorganization. Originality/value – The authors contribute by identifying an important factor explaining individual-levelvariability in enabling perceptions of control systems within organizations. Compared to previous researchthat has taken an interest in the organizational-level climate, the authors theorize about and investigate (partsof) the individual-level psychological climate as an explanation of within-system variability.

Purpose – The authors study how enabling perceptions (flexibility, reparability and internal and globaltransparency) of a budgetary control system are formed, and whether enabling perceptions empower lowerlevel managers and make them form less negative attitudes about red tape in the organization. This study is warranted because of the lack of knowledge on how perceptual variation in flexibility, repairabilityand transparency of a control system within an organization, where managers experiencing the same controlsystem design, can be explained. Design/methodology/approach – Survey data with answers from 211 managers from a large localgovernment organization in Sweden is analyzed with structural equation modeling. Findings – The extent to which the budget system is perceived as having enabling qualities (being flexible,reparable and transparent) is explained by the safeness of the individual manager’s psychological climate. Thisclimate is characterized by trust and fairness perceptions in upper management. In turn, enabling perceptionspositively affect a sense of psychological empowerment and reduces attitudes toward red tape in theorganization. Originality/value – The authors contribute by identifying an important factor explaining individual-levelvariability in enabling perceptions of control systems within organizations. Compared to previous researchthat has taken an interest in the organizational-level climate, the authors theorize about and investigate (partsof) the individual-level psychological climate as an explanation of within-system variability.

By collecting and analysing survey data from newly employed audit assistants at the largest accounting firms in Sweden, this chapter aims to analyse key aspects of becoming an auditor. The study investigates the characteristics of these audit assistants and to what extent their opinions coincide with the opinions of other highly educated citizens. It also investigates to what extent four value commitments of the new recruits coincide with these of senior auditors. The results show that the ones recruited today are more diverse than their older peers with respect to educational, socio-economical, and geographical backgrounds. While sharing high confidence in the universities, the legal system, and the police, the audit recruits' opinions (i.e. trust in societal institutions like the media) deviate from other citizens with higher education. The similar opinions related to auditing (e.g. professional and client commitments) indicate that the newly recruited auditors seem to already closely reflect the identity of authorised and approved auditors when being employed. They also believe that the reason for their being hired is more related to ‘soft’ skills than to ‘hard’ accounting and auditing knowledge.

By collecting and analysing survey data from newly employed audit assistants at the largest accounting firms in Sweden, this chapter aims to analyse key aspects of becoming an auditor. The study investigates the characteristics of these audit assistants and to what extent their opinions coincide with the opinions of other highly educated citizens. It also investigates to what extent four value commitments of the new recruits coincide with these of senior auditors. The results show that the ones recruited today are more diverse than their older peers with respect to educational, socio-economical, and geographical backgrounds. While sharing high confidence in the universities, the legal system, and the police, the audit recruits' opinions (i.e. trust in societal institutions like the media) deviate from other citizens with higher education. The similar opinions related to auditing (e.g. professional and client commitments) indicate that the newly recruited auditors seem to already closely reflect the identity of authorised and approved auditors when being employed. They also believe that the reason for their being hired is more related to ‘soft’ skills than to ‘hard’ accounting and auditing knowledge.

Purpose – The authors study how enabling perceptions (flexibility, reparability and internal and globaltransparency) of a budgetary control system are formed, and whether enabling perceptions empower lowerlevel managers and make them form less negative attitudes about red tape in the organization. This study is warranted because of the lack of knowledge on how perceptual variation in flexibility, repairabilityand transparency of a control system within an organization, where managers experiencing the same controlsystem design, can be explained. Design/methodology/approach – Survey data with answers from 211 managers from a large localgovernment organization in Sweden is analyzed with structural equation modeling. Findings – The extent to which the budget system is perceived as having enabling qualities (being flexible,reparable and transparent) is explained by the safeness of the individual manager’s psychological climate. Thisclimate is characterized by trust and fairness perceptions in upper management. In turn, enabling perceptionspositively affect a sense of psychological empowerment and reduces attitudes toward red tape in theorganization. Originality/value – The authors contribute by identifying an important factor explaining individual-levelvariability in enabling perceptions of control systems within organizations. Compared to previous researchthat has taken an interest in the organizational-level climate, the authors theorize about and investigate (partsof) the individual-level psychological climate as an explanation of within-system variability.

I Sverige spenderade vi 2020 cirka 157 miljarder kronor påforskning och utveckling, varav lite drygt 40 miljarder gick tilluniversitetssektorn. Vår konkurrenskraft, såväl som vår förmågaatt hantera kritiska samhällsutmaningar, är starkt beroendeav hur de 40 miljarderna används. Svenska universitet har undersenare tid kommit att anamma företagslika resultatorienterademodeller för att styra och följa upp denna användning.Det betyder att forskargruppers och enskilda forskares resultatjämförs och premieras i termer av det som enkelt går att mäta,till exempel hur många vetenskapliga artiklar de publicerar,hur många som citerar den publicerade forskningen och hurmycket externa forskningsmedel de erhållit. Sådana faktorerblir också viktiga och ofta dominerande vid tjänstetillsättningaroch karriärmeritering.

Förbud mot bokföringsmässigvinst är inget bra sätt att stoppaövervinster inom privata välfärdsföretag.Bättre vore att göraföretagens bokföring öppen, skriver Tobias Johansson-Berg. Mycket tyder på att en viktigfråga inför valet kommer attvara vinstdrivandeaktörersvarande eller icke varandeinom skola, vård och omsorg.En bärande tanke med konkurrensutsättningi offentlig sektor torde vara att de offentligaorganisationerna skall pressa marknaden såmycket de kan för att upphandla verksamhetav god kvalitet till förmånliga priser. Det utgörett legitimitetsproblem ifall marknaden inte själv har reglerat sig så att de upphandlandeorganisationerna och medborgare känner sig fullt trygga i att oskäligt höga vinster inte tas ut och att resurser kommer verksamheten väl till gagn. Exakt hur stort problemetär och hur det skall hanteras är vad det tvistasom. I debatten om vinster i välfärden är detdock tydligt att begreppet vinst inte är okomplicerat. Problemet, som jag ser det, är att två viktiga men skilda aspekter av begreppetvinst kommit att sammanflätas och det skapar förvirring hos både vinstivrare och vinstmotståndare i hur problemet konstrueras och vilka lösningar (policy) som föreslås. Det handlar om bokföringsmässigvinst kontravinstmotiv.