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Orsak och verkan: Samband i Sveriges landsting och regioners balanserade styrkort
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2017 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesisAlternative title
Cause and effect : Relationships in Sweden's county councils and regions' balanced scorecards (English)
Abstract [sv]

Syfte: Syftet med uppsatsen är att analysera hur Sveriges landsting och regioner formulerar och visualiserar orsak-verkan-samband mellan perspektiven vid tillämpning av balanserat styrkort.

Metod: Uppsatsen använder sig av en kvantitativ innehållsanalys med en dokumentstudie av Sveriges landsting och regioners årsredovisningar och budgetdokument för år 2015.

Slutsatser: Av Sveriges landsting och regioner tillämpar 11 av 21 balanserat styrkort som styrmodell. Landstingen och regionernas balanserade styrkort uppnår i relativt hög grad orsak-verkan-samband, dock presenteras orsak-verkan-samband i mycket låg utsträckning för verksamhetens intressenter. Sveriges Landsting och regioner presenterar ingen form av strategikarta som uppfyller rekvisiten som ställs på en strategikarta. Vidare visar författarna att tidsperspektivet mellan perspektiven påverkas av förhållandet mellan utfallsmått och drivande mått i varje perspektiv. En hög andel utfallsmått placerar perspektivet högt upp i det balanserade styrkortet och en hög andel drivande mått placerar perspektivet långt ner i det balanserade styrkortet.

Abstract [en]

Purpose: The purpose of the thesis is to analyse how Sweden's county councils and regions phrases and visualizes the cause and effect relationship between the perspectives in the implementation of the balanced scorecard.

Method: This thesis uses a quantitative content analysis with a document study of Sweden's county councils and regions financial statement and budget documents for the year 2015.

Conclusions: 11 of 21 of Sweden's county councils and regions are using balanced scorecard as governance model. The county councils and regions’ balanced scorecards are demonstrating a relatively high degree of cause and effect relationship. However, this is not presented to the organization's stakeholders. Sweden's county councils and regions does not present any form of strategy map that fulfills the demands that is required of a strategy map. The authors also finds that the time dimension between the perspectives is affected by the mixture of outcome measures and performance drivers in each of the perspectives. A high proportion of outcome measures will place the perspective high up in the balances scorecard. A high proportion performance drivers will place the perspective lower in the balanced scorecard.

Place, publisher, year, edition, pages
2017. , p. 171
Keywords [en]
Balanced scorecard, cause and effect relationship, Sweden's county councils and regions, Kaplan and Norton, time dimension, public sector, strategy map, performance drivers, outcome measures
Keywords [sv]
Balanserat styrkort, orsak-verkan-samband, Sveriges landsting och regioner, Kaplan och Norton, tidsperspektiv, offentlig sektor, strategikarta, drivande mått, utfallsmått
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-66060OAI: oai:DiVA.org:lnu-66060DiVA, id: diva2:1118935
Subject / course
Business Administration - Management Accounting
Supervisors
Examiners
Available from: 2017-07-03 Created: 2017-07-03 Last updated: 2017-07-03Bibliographically approved

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