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Attityder till budgetering: En kvalitativ studie inom västsvenska kommuner
University West, Department of Economics and IT, Division of Business Administration.
University West, Department of Economics and IT, Division of Business Administration.
2015 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Attitudes towards budgeting : A qualitative study of local government in Western Sweden. (English)
Abstract [sv]

Attityder till budget som styrverktyg går inte att generalisera över både privat och offentlig marknad, då forskning främst har gjorts på företag verksamma på den privata marknaden. Ett problem som kan uppstå med en negativ attityd till budgeten är att det riskerar att hämma kvaliteten i arbetet, smitta av sig på medarbetarna och minska motivationen. Det kan leda till att verksamheten kan behöva arbeta i motvind. Tidigare studier har visat på såväl positiv som negativ kritik till budget som styrverktyg. Budgeten anses bland annat vara stel och att den motverkar kreativiteten hos chefer. Fastän somliga organisationer är anhängare till den negativa kritiken väljer de ändå att behålla budgeten som styrverktyg. Den framlagda kritiken går inte att generalisera då det finns en brist i kunskapen kring att använda budgeten. En del tycker att budgeten skall behållas, men att den behöver utvecklas för att täcka upp helheten i ekonomistyrningen.

Syftet med studien är att undersöka attityden till budget som styrverktyg hos ekonomer som är verksamma inom kommunal förvaltning. Undersökningen har begränsats till utbildnings-förvaltningar inom sju västsvenska kommuner, där åtta intervjuer med ekonomer genom-fördes. Vi ville undersöka ekonomernas egen attityd till budget som styrverktyg, samt deras eventuella påverkan av nära arbete med kollegor som saknar ekonomisk utbildning. Dock finns det ett glapp mellan mål och medel, vilket intervjupersonerna anser kunna bero på den ekonomiska terminologin som försvårar informationsspridningen av budgetens syfte. En mer påtaglig attityd skulle ha funnits om studien hade riktats till verksamhetschefer, vilka är de som implementerar och verkställer budgeten utefter dess ramar. Slutsatsen blev att ekonomerna överlag är positiva till budgeten eftersom den fyller sitt syfte som resurs-fördelningsverktyg. Dock anser ekonomerna att en tydligare koppling till organisationens mål kommer att krävas i framtiden för att få en bättre helhet inom organisationen.

Abstract [en]

Attitudes towards a budget, as a management tool, cannot be generalized in both private and public sector. Earlier research has only been conducted on companies operating in private but not in public sector. One problem that can arise with a negative attitude towards the budget is that the organization runs a risk of having to fight the uphill battle. It might inhibit the quality of the work output, and there is also a risk that the negative attitude could be transferred onto employees and reduce their work motivation. Previous studies have shown both positive and negative criticism to the budget as a management tool. The budget is considered, among other things, to be rigid and that it prevents managers from being creative. Some organizations strongly stress the negative criticism, however, they still choose to keep the budget as a management tool. The submitted criticism cannot be generalized as there is a lack of knowledge about the use of a budget. Some think that the budget should be maintained, but that it needs to be developed to cover the whole entity of the financial control.

The aim of this study was to investigate local government economists' attitude towards the budget as a management tool. The investigation was limited to education administrations in the West Swedish municipalities, in which eight interviews with economists were conduc-ted. We wanted to examine economists' own attitude towards the budget as a management tool, and also investigate how working with non-financial educated colleagues affected them. However, there is a gap between goals and means, which the interviewees consider a result of the economic terminology's way of complicating information conveyance of the purpose of the budget. A more distinct attitude would probably have been found if the study had included operations managers, who are the ones responsible for implementing and executing the budget along its frames. The conclusion derived from the results states that economists generally are in favor of the budget because it serves its purpose as a tool for resource allocation. However, economists believe that a more obvious connection should be made to the organization's goals which will be required in the future to achieve a better overall impression regarding the organization.

Place, publisher, year, edition, pages
2015. , 45 p.
Keyword [sv]
Budgetering, ekonomistyrning
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hv:diva-7772Local ID: EXC504OAI: oai:DiVA.org:hv-7772DiVA: diva2:826324
Subject / course
Business administration
Educational program
Ekonomprogrammet
Supervisors
Examiners
Available from: 2015-06-25 Created: 2015-06-25 Last updated: 2015-08-17Bibliographically approved

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