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Strategic Management in the Public Sector: How Tools Enable and Constrain Strategy Making
,Linda Höglund ,Mikael Holmgren Caicedo &Maria Mårtensson Fredrik Svärdsten
Pages 822-849 | Accepted author version posted online: 24 Jan 2018, Published online: 01 Mar 2018
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ABSTRACT
Strategic management (SM) has become prominent on the agenda in several public
organizations due to new public management (NPM) reforms. Nevertheless, there are
few studies investigating how public organizations apply SM in practice and what tools
are used. As a result, calls have been made for such studies. This article can be seen as
an attempt to meet this call by presenting a qualitative case study of how SM has been
applied in the Swedish Transport Administration (STA), a central government agency in
Sweden, and what tools it used in strategy making. By analyzing the micro processes of
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Sweden, and what tools it used in strategy making. By analyzing the micro processes of
strategizing at STA, our results indicate that public organizations need to be aware of
at least three speci�c tensions that can enable or constrain strategy making. These
tensions are: short v. long-term, parts v. whole, and reactivity v. proactivity.
INTRODUCTION
Strategic management (SM) is now prominent on the agenda in several public
organizations, and is reportedly becoming increasingly relevant in practice due to new
public management (NPM) changes (Hansen Rosenberg 2011; Weiss 2016). However,
too little is known about the application of SM in practice and its possible
consequences (Johnsen 2016). There is a small but growing research �eld (see, e.g.,
Andrews and Van de Walle 2012; Boyone and Walker 2010; Elbanna, Rhys, and
Pollanen 2016; Ferlie and Ongaro 2015; George and Desmidt 2016; George et al.
2016a, 2016b; Hansen Rosenberg and Ferlie 2014, 2016; Johnsen 2016; Lane 2008;
Lane and Wallis 2009; Poister 2010; Walker et al. 2010) that has highlighted the
importance of studying strategy and strategic thinking in public organizations for the
past decade. Several of these studies investigate the application of SM (see, e.g.,
Bryson 2004; Drumaux and Goethals 2007; Ferlie 2003; Joyce 2000; Johnson and
Scholes 2001; Koteen 1997), but few investigate how public organizations apply SM in
practice (Bryson, Berry, and Yang 2010) and which tools are used (Hansen Rosenberg
2011; Williams and Lewis 2008) to realize a strategic intent. That is the focus of this
article.
It is not easy to incorporate SM into the public sector (Elbanna, Rhys, and Pollanen
2016; Poister 2010; Weiss 2016), as the private sector theories that in�uence it are
based on growth, pro�t, and competitive advantages, aspects not always well-suited to
the public sector (Ferlie and Ongaro 2015; Höglund 2015; Lane and Wallis 2009). This is
despite the last few decades of NPM reforms in the public sector (Ferlie and Ongaro
2015; Hansen Rosenberg and Ferlie 2016), which introduced private and business-like
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2015; Hansen Rosenberg and Ferlie 2016), which introduced private and business like
elements (Ferlie et al. 1996). Moreover, prior research (see, e.g., Bevan and Hood 2006;
Diefenbach 2009; Hood and Peters 2004; Lapsley 2008; Smith 1995) noted that NPM
generated several unintended consequences, such as (too) strong a focus on internal
e�ciency at the expense of external e�ciency and short-term, output-oriented, and
measurable results at the expense of more long-term and outcome-oriented results,
consequently hampering the application of SM.
There are di�erent theories in public sector SM (Ferlie and Ongaro 2015; Hansen
Rosenberg and Ferlie 2016). However, so far most researchers have applied the Miles
and Snow (1978) typology (e.g., Andrews et al. 2008, 2009a, 2009b) or the Porter (1980,
1985) typology and the related model of �ve forces (Hansen Rosenberg and Ferlie
2016; Johansson 2009), while others have explored the possibilities of the resource-
based view (RBV) (e.g., Bryson, Ackermann, and Eden 2007; Hansen Rosenberg and
Ferlie 2016; Johansson 2009). Work has also been done on the processes of strategic
planning (see, e.g., Elbanna, Rhys, and Pollanen 2016; George and Desmidt 2016;
George et al. 2016a, 2016b), as well as applications of actor network theory (Bryson,
Cosby, and Bryson 2009). Only a few so far have taken an activity-based approach
focusing on the micro processes of strategizing (Jarzabkowski and Fenton 2006;
Jarzabkowski and Sillince 2007) and strategy-as-practice (s-as-p) (George and Desmidt
2014; Hansen Rosenberg 2011; van Wessel, van Buuren, and van Woerkum 2011). Even
fewer studies address the application of SM in relation to what tools are used in
strategy making (Jarzabkowski and Kaplan 2015) and so far, to our knowledge, none of
them focus on the public sector, except for Hansen Rosenberg (2011) and Williams and
Lewis (2008).
In this article, we take on a broad de�nition of tools by drawing on Jarzabkowski and
Kaplan (2015:538), who argue that “the term tool is a generic name for frameworks,
concepts, models, or methods.” We will align with the strategizing perspective (e.g.,
Jarzabkowski and Fenton 2006; Lê and Jarzabkowski 2015; Spee and Jarzabkowski
2011) and focus on the application of SM and which tools (Hansen Rosenberg 2011;
Jarzabkowski and Sillince 2007) are used to realize a strategic intent. In this way, we In this article
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Jarzabkowski and Sillince 2007) are used to realize a strategic intent. In this way, we
attempt to further develop our understanding of strategizing in the public sector by
addressing the following research questions: How are strategic tools used? How does
the use of a tool enable and/or constrain strategy making?
To sum up, we will address the stated research questions by assessing an activity-
based approach that focuses on strategy and which tools are used when applying SM
in a public-sector context. This is done from a strategizing perspective that highlights
the micro processes of strategy and strategy work in public sector organizations, which
will be further elaborated on later in this article.
STRATEGY PROCESS AND STRATEGIZING IN THE PUBLIC SECTOR
Strategizing builds on a process view of strategy (Johnson, Melin, and Whittington
2003). The seeds of viewing strategy as process can be said to have been planted by
Mintzberg (e.g., Mintzberg 1994; Mintzberg, Ahlstrand, and Lampel 1998; Mintzberg
and Waters 1985), Pettigrew (1985), and Johnson (1987). This new research area began
by focusing on changes in strategic patterns over prolonged periods of time. Ferlie and
Ongaro (2015) state that the strategy as process direction clearly sees the public sector
and the non-pro�t context, as well as private �rms, as sites of interest. However, as
inclusive as this direction of strategy is, most research is still done on private �rms
(Höglund 2015). When applied in a public-sector context, it is common to view the
strategy process as a number of organizational activities, some of which run parallel to
each other, but most of the time the process is described as sequential and in di�erent
stages. In sum, the work of strategy in the public sector mostly addresses the work of
strategy by addressing processes of strategic planning, formulation, implementation,
evaluation, and monitoring.
For example, Joyce (2004) states that the strategic process of formulation is quite
similar to those in the private sector. Hence, managers in the public sector can obtain In this article
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similar to those in the private sector. Hence, managers in the public sector can obtain
several bene�ts from formulating written strategy documents, including vision, goals,
and strategic plans (Boyone and Walker 2010; Joyce 2004; Koteen 1997; Poister 2010).
Thus, strategic planning involves formulating strategies that give a holistic view of the
organization by mixing long-term thinking, goal analysis, and subjective evaluation of
values, goals, and priorities (Mintzberg, Ahlstrand, and Lampel 1998). It o�ers an
opportunity to chart a future direction and actions to ensure the organization’s
viability, e�ciency, and ability to add public value (Poister 2010). Moreover, one of the
key aspects of a successful strategy is the implementation process (Joyce 2000;
Johnson and Scholes 2001; Koteen 1997; Plant 2009; Poister 2010; Weiss 2016). Some
deliberate strategies are implemented as they were intended, while others will be
realized in other ways, or not at all (Mintzberg 1994). There are also strategies that
emerge along the way; i.e., emergent strategies (Mintzberg and Waters 1985). When it
comes to activities of monitoring and evaluation, they are highlighted as important for
the public sector to succeed in strategy work (Plant 2009; Poister 2010), but so far few
studies have been done (Höglund 2015). This is despite the fact that an important part
of SM in the public sector is reporting on performance through some form of
administrated performance information (Weiss 2016).
A newer contribution that further develops the process view is strategy-as-practice (s-
as-p), a research �eld that has grown out of a dissatisfaction with conventional
strategy research (Johnson, Melin, and Whittington 2003). Scholars in this �eld tend to
take a special interest in practice, and are concerned with micro activities in the
context of strategy. Whittington (2007:1575) argues that s-as-p’s “fascination with the
phenomenon of strategy itself takes it beyond traditional process perspectives.” In this
view, strategy could be understood as “something people do rather than something
that �rms in their markets have” (Jarzabkowski and Seidl 2008:1391). With this in mind,
Jarzabkowski, Balogun, and Seidl (2007:7–8) de�ne strategy as:
[ … ] a situated, socially accomplished activity, while strategizing comprises
those actions, interactions and negotiations of multiple actors and the In this article
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those actions, interactions and negotiations of multiple actors and the
situated practices that they draw upon in accomplishing that activity.
Mintzberg (1994) de�nes strategy as something that organizations do (not people, as
in s-as-p), and by focusing on the emergence of strategy, he detaches strategy from
strategic intent and outcomes. Whittington (2007) argues that this reduces strategy
work to controlling the uncontrollable and that strategy practice from this perspective
becomes too insigni�cant for organizational outcomes to be worth the e�ort of
studying. In e�ect, such a view allows only a narrow range of practitioners to be
accounted for. As Jarzabkowski, Balogun, and Seidl (2007:6) conclude, “strategy
research seemed to have lost sight of the human being.” In response to this, a more
activity-based view of strategy and strategizing has emerged. In this stream of
research, in-depth case studies are seen as a necessity in the micro strategy and
strategizing perspective (Johnson, Melin, and Whittington 2003). It is with this research
stream that we align this article.
However, even though previous literature has pointed out the need to understand
how everyday activities in organizations create strategic choices and consequences
(e.g., Balogun, Jarzabkowski, and Seidl 2007; Jarzabkowski 2005; Jarzabkowski and
Fenton 2006; Jarzabkowski and Seidl 2008; Johnson, Melin, and Whittington 2003;
Johnson et al. 2007; Spee and Jarzabkowski 2011; Whittington 2006), few studies have
actually attempted it. A review of journal articles shows, for instance, that almost all
SM research is still concerned with macro levels of analysis. However, these studies do
not provide the detail needed to understand strategizing practices (Jarzabkowski and
Kaplan 2015). This is also the case for SM in the public sector (Höglund 2015). In this
article, we take on a micro perspective of strategy and strategizing in line with
Jarzabkowski and Fenton (2006:632) and we de�ne strategizing as:
[T]hose planning, resource allocation, monitoring and control practices, and
processes through which strategy is enacted.
Thus, studying strategizing means taking an activity-based view of strategy that
focuses on the detailed processes and practices constituting the day-to-day activities In this article
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focuses on the detailed processes and practices constituting the day to day activities
of organizational life. It is about gaining detailed understanding of the myriad micro
activities that make up strategy and strategizing in practice. The activity-based view
starts from the proposition that value lies increasingly in the micro activities of
managers and others in organizations. “It goes inside organizations, their strategies
and their processes, to investigate what is actually done and by whom” and with which
tools (Johnson, Melin, and Whittington 2003:5). Hence, there are plenty of similarities
among our views of strategizing and s-as-p. However, we do not draw upon the
sociological eye and practice theories (see, e.g., Jarzabkowski and Seidel 2008;
Jarzabkowski and Spee 2009; Whittington 2006). Our focus is rather on the processes
of strategizing and the use of strategic tools and how these tools enable and/or
constrain strategy making.
METHOD
The Context of Study
The context of study is the Swedish Transport Administration (STA), a central
government agency that has been applying ideas of SM since it was founded in 2010
through a merger of the previous transport agencies. The STA has approximately 6,500
employees, and is managed by a director general who is accountable to a governing
board. In line with Johnsen (2016), we argue that the Scandinavian countries’ local
governments are an interesting context of study regarding the adoption of SM, as
these countries have large public sectors and unitary conditions with the opportunity
to reform public organizations. Moreover, the Swedish central government is quite
unique by international standards because it has a history of devolved responsibility
for operational matters handled by central agencies with a considerable degree of
autonomy. Ministerial intervention is forbidden by law, which means that the direct
political control of agencies is limited. Formal parliamentary and governmental control
is mainly carried out through legislation, annual appropriation letters, and the
appointment of directors general. Yet, as in many countries, the last few decades have In this article
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appointment of directors general. Yet, as in many countries, the last few decades have
been characterized by performance management reforms in line with NPM aimed at
increasing the level of governance and transparency, with a focus on ex-post control
and the disclosure of results. At the end of the 1980s, “management-by-objectives”
(MBO) was thus introduced as the prevailing philosophy and tool for performance
management in the Swedish central government.
As argued, “[t]he term tool is a generic name for frameworks, concepts, models, or
methods” (Jarzabkowski and Kaplan 2015:538). To gain a deeper knowledge of how
tools are used in relation to strategy making, the focus here is on those tools the top
management of STA decided should be used to formulate and implement the strategic
plan: MBO; Delivery Qualities; the Transport Plan; the Instruction; the Appropriation
Letter; the Operational Plan; the Budget; and the Balanced Scorecard.
A Case Study Approach
A single case study approach was selected, as it was recently suggested that a more
detailed examination was needed of the dynamic relationship between how the public
sector applies SM in practice (Bryson, Berry, and Yang 2010) and which tools they use
(Hansen Rosenberg 2011) to realize a strategic intent. Moreover, adopting an activity-
based approach that focuses on the micro processes of strategizing (Jarzabkowski and
Fenton 2006; Jarzabkowski and Sillince 2007) means more detailed reporting of
activities. Drawing upon Dyer and Wilkins (1991), we argue that there is less room for
detailed reporting in journal articles, which makes it challenging to conduct a multiple-
case study without the risk of becoming so general in the reported activities that one
loses the micro dynamics.
As mentioned, our knowledge about the application of SM on the micro level in
relation to the tools used in strategy making is scarce (Jarzabkowski and Kaplan 2015),
especially in a public-sector context (Hansen Rosenberg 2011). As the STA has applied
SM since 2010, and actively worked with formulating and implementing a strategic
plan, the agency can provide us with ideas and enhanced information about how SM
works in practice, as well as which tools are used in strategy work. One drawback is In this article
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works in practice, as well as which tools are used in strategy work. One drawback is
that a single case study does not provide us with the ability to generalize.
Nevertheless, a single case study, well-grounded in previous literature, can help us to
make conceptual and theoretical contributions that go beyond the speci�c case
(Siggelkow 2007).
We take a longitudinal perspective, as we studied SM at the STA between 2012 and
2016. The case study is particularly suitable in a context of longitudinal research, as it
could help us to unravel the underlying dynamics that play out over time insofar as it
has the potential to provide details of how these dynamic processes work (Höglund et
al. 2015; Siggelkow 2007). Moreover, process studies seek narrative (Van de Ven 2007)
and qualitative (Schindehutte and Morris 2009) understanding. In other words, we
employed a qualitative research method based on an interpretive approach, which is
well-suited for acquiring knowledge about human activities (Johnson et al. 2007). As
such, we have taken a case study approach that focuses on the interpretative aspects
of the case (Stake 1995) to conceptualize an understanding of the processes of
strategizing and addressing gaps in existing theory (cf. Siggelkow 2007). In line with
this, the empirical data are based on meetings, document studies, interviews, and
workshops. We will further elaborate on this in upcoming sections.
Retrospectively, we have studied the STA since its establishment in 2010, and in real
time between 2012 and 2016. We had four contact people at the STA, as well as a
reference group that we met with twice a year. During these meetings, the authors
discussed the results of their analysis of the STA and received a status report on the
progression of the agency’s strategy work. Three studies were conducted at the STA
(see Table 1).
In 2013, a preliminary study was carried out by two of the authors of this article to
provide a �rst look at the strategy work and how this work enabled and/or constrained
TABLE 1 Studies at the STA: An Overview
CSV Display Table In this article
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provide a �rst look at the strategy work and how this work enabled and/or constrained
the strategy of developing the STA into a modern agency. A document study of formal
management control was conducted and complemented with interviews at di�erent
hierarchal levels and di�erent divisions to get an initial understanding about strategy
work in relation to the formalized ideas about SM. In the interviews, the authors asked
questions about what the respondents did in their daily work, which tools they used to
conduct their work, what their thoughts about the strategy were, and how they used
the strategic plan. The preliminary study indicated that there were some di�culties in
implementing the strategic plan, which suggested the need for a more comprehensive
investigation.
The next study, conducted in 2014, was to further understand the challenges that
could arise from the interpretations of the strategic plan into operation. The authors,
in conjunction with the reference group at the STA, decided to follow how the strategy
work at the two divisions of the STA—Planning and Maintenance—unfolded. To make
it manageable, as the focus was on following the micro activities of strategizing, we
narrowed it down into the study of two divisions. Thirty interviews were conducted (for
more information, see Table 1). Our interview questions were related to what the
respondents did in their daily work; which tools they used to conduct their work; what
their views were on strategy, the strategic plan, and its goals; and how they worked to
implement the strategy.
As a complement to the interviews, we studied steering documents and internal
PowerPoint presentations. In addition, scorecards were studied as an example of an
actual use of a tool in practice, but also because the strategy was to be implemented
through the scorecards and the preliminary study suggested that this was an issue.
The preliminary study also suggested that there were some issues regarding the
understanding of strategy and how to evaluate and monitor it. In line with these
results, two workshops were organized at the STA in 2014. At Workshop 1, people
working with strategy were invited to discuss the strategy work at the STA. Twenty-�ve
people participated, six of whom had previously been interviewed. Questions about
strategy, its role and function, and the relationship between strategy and the STA In this article
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strategy, its role and function, and the relationship between strategy and the STA
management control were the main themes discussed at the workshop. At Workshop
2, people working with management control and strategy were invited to discuss
evaluation and monitoring activities. Questions about performance, output, and
outcome as well as the relationship between strategy, evaluation, and monitoring
activities were addressed. Twenty-three people participated, �ve of whom had
previously been interviewed.
The last study was conducted between 2015 and 2016. It included the participation of
all of the authors of this article. The previous studies had shown that the strategy had
not been implemented at the operational level of the agency, and the strategic plan
tended to disappear among all of the tools used at the STA for management control.
Moreover, formalized management control constrained rather than enabled the
strategy work. In this study, we speci�cally wanted to target management control and
what possible tensions there could be in relation to strategy. Therefore, we
interviewed 16 people working with management control at the STA (see Table 1). We
also arranged a workshop in autumn 2015 where we invited people working with
management control and strategy at di�erent hierarchical levels at the STA. Twenty
people came to discuss possible tensions between di�erent management tools at the
agency. Half of them had previously been interviewed.
Coding and Analyzing
The coding in this article was inspired by Feldman et al. (2004). The coding process can
be described as the precursor to the analysis. Prior to coding the empirical data, all of
the interviews and workshops were recorded and transcribed verbatim. Together with
the documents, these transcriptions were the foundation of the coding. While the
coding is quite di�erent from doing the analysis itself, as the goal is not to �nd results
but to �nd a way to manage a large amount of text, it is quite common to work with
di�erent categories. The categories used during the coding process should be closely
connected to the research question(s). In this speci�c article, the aim was to search for
instances of how the selected tools are used in relation to the strategic plan. This
suggested that the units of analysis of the data were the tools. As such, we categorized In this article
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suggested that the units of analysis of the data were the tools. As such, we categorized
the empirical material in line with the selected tools of study for this article; i.e., MBO,
Delivery Qualities, the Transport Plan, the Instruction, the Appropriation Letter, the
Operational Plan, the Budget, and the Balanced Scorecard. We also structured the
discussion of �ndings at STA in line with these categories of tools. This meant that
every instance of text that narrated something about one of the studied tools—for
example, the balanced scorecard—was put into the category of the balanced score
card. In this way, we ended up with several hundred pages of coded text that was the
basis for the article’s analysis.
As regards the analysis, the contextual knowledge that emerged from conducting
three studies at the STA, analyzing the case against theory, and writing three reports
was invaluable for the development of this article. Nevertheless, this also makes it
hard to show total transparency of the process—e.g., writing every aspect of what was
done or not done—and transfer this kind of emergent knowledge into the concept of a
single article (see, e.g., Feldman et al. 2004; Jarzabkowski 2008). However, the
analytical process can be described as we iterated between the empirical data and the
literature (Siggelkow 2007), using the SM literature as a means of understanding the
empirical data at di�erent stages in the process of studying the STA.
In the �rst step, we searched for how the coded texts in the di�erent categories of
tools addressed strategy work in relation to the strategic plan. In doing so, we
consulted the data as to whether the tools were described as enablers and/or as
constrainers of strategy work. In light of this question, after several readings of the
coded texts and after several meetings where the research group discussed
preliminary �ndings, the authors started to see some patterns occurring in the data.
The summarized �ndings from the coding and analysis are presented in Table 2.
In the second step, we tried to understand the �ndings in Table 2 by thematizing and
labelling the patterns we saw, resulting in three di�erent tensions: short- versus long-
TABLE 2 How Tools Enable and Constrain Strategy Making
CSV Display Table
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labelling the patterns we saw, resulting in three di�erent tensions: short versus long
term, parts versus whole, and reactivity versus proactivity. These tensions were also
discussed and agreed as reasonable with representatives of the STA (cf. Weiss 2016).
The �rst tension, between short- and long-term, was the most frequently recurring
theme. For example, the long-term strategic plan was described by all of the
interviewees as creating tensions with the tools for management control that take a
short-term perspective. For example, the operational plan, the scorecard, and the
budget all have a time frame of one to three years, making strategy work constrained
or impossible to do. The second tension embraces the agency’s idea of taking a holistic
view when working with strategy and relating the strategic work to the whole while, at
the same time, having an overall focus on speci�c parts that are not connected to the
overall strategy and the whole of the organization. The third tension relates to the
strategic plan and striving towards becoming a modern agency. However, when we
analyzed the STA and its strategy work, we could see that the agency acted reactively,
waiting for the government to come with instructions, or reacting to customer needs
or the actions taken by the media. An enhanced discussion about the three tensions in
relation to previous literature on SM in the public sector is presented in the discussion
of the results.
STRATEGIC MANAGEMENT IN PRACTICE: THE SWEDISH TRANSPORT ADMINISTRATION
The strategic plan at the STA has a time frame of 10 years and includes the vision
“Everyone arrives smoothly, green and safe,” six strategic challenges, 19 strategic
objectives, and strategies for each objective. The strategic challenges are critical areas
identi�ed by the STA and are de�ned as gaps between a desired state and expected
development. As such, they do not cover all the agency’s activities. The six strategic
challenges are: (1) an energy-e�cient transport system; (2) well-functioning travel and
transportation in big cities; (3) e�cient transport chains for industry; (4) a robust and
reliable infrastructure; (5) more value for money; and (6) the STA: a modern central
agency. In this section, we will address this strategic plan in relation to the tools of
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agency. In this section, we will address this strategic plan in relation to the tools of
MBO, Delivery Qualities, the Transport Plan, the Instruction, the Appropriation Letter,
the Operational Plan, the Budget, and the Balanced Scorecard.
Management by Objectives
STA’s internal management and control is governed by MBO. In line with Drucker
(1954), who is often credited as the “inventor” of MBO, STA took the perspective of
MBO being both a philosophy and a tool. The implementation of the agency’s strategic
plan and the agency’s strategic work should thus be carried out within MBO. The
government stipulates goals and the government agencies are responsible for �nding
the best way to achieve and implement them. In this context, SM becomes relevant
because planned strategies can be understood as a strategic plan, or an outline, of
su�cient means for achieving desired ends (Walker et al. 2010). In this sense, the
increased interest in SM in the public sector can be seen as a natural development of
NPM-inspired management reforms (Ferlie and Ongaro 2015; Hansen Rosenberg and
Ferlie 2016). Part of this reform is MBO, with its associated emphasis on decentralized
decision making and the absence of governmental micro-management.
Within strategic management, a holistic perspective is often described as a central
condition of strategic work (Mintzberg 1994; Koteen 1997; Plant 2009; Poister 2010;
Williams and Lewis 2008). When considering the basic thoughts behind MBO as a
philosophy, one can argue that it represents a holistic perspective. However, if its
application in relation to other tools used when applying SM is considered, our
analysis shows that this is questionable, as we found that MBO often leads to a focus
on limited parts of the operation rather than a holistic perspective. The following
quote from an employee at Workshop 1 gives a good example of when MBO gets in
the way of the big picture:
The STA pursues development for about SEK 500 million a year.[ … ] Here
we clearly see the e�ects of MBO, because each individual interprets what
happens [ … ] and acts based on that interpretation, which means that they
are not acting from a holistic perspective.[ … ] As I listen [to the discussion In this article
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are not acting from a holistic perspective.[ … ] As I listen [to the discussion
today], I understand a little better why this happens. We need to look more
at the big picture.
Transportation Policy Objectives
The government’s general ambitions for the STA are expressed in two transportation
policy objectives: (1) a “functional objective” that focuses on the geographically
equitable availability of the transportation system; and (2) a “deference objective” that
focuses on safety, environment, and health. Moreover, the purpose of the
transportation policy objectives is to ensure a �nancially e�cient and sustainable
transportation system for all citizens and businesses in Sweden. In a PowerPoint
presentation made by the central STA o�ce, the transportation policy objectives are
presented in the following way:
The transportation policy objectives (together with administrative policy
objectives) were important starting points when selecting the strategic
challenges and strategic objectives. Delivery qualities that describe the
transportation infrastructure status and trends over time can be seen as a
concretization of the STA’s contribution to the transportation policy
objectives.
When analyzing the empirical material, we see that the transportation policy objectives
tend to be con�icting, unclear, and complex, leaving considerable space for alternative
ways of interpreting them into practice (cf. Jarzabkowski and Sillince 2007; Lane and
Wallis 2009). A dilemma that can be exempli�ed by one of the top managers:
The goals of the transportation policy objectives are not always that clear.
There are a lot of discussions regarding the status. For example, there are
very, very many environmental goals. If you look at all the environmental
goals, not only within infrastructure and transportation, but overall, we will
not be able to meet all of the goals. The di�cult job is to always prioritize
among the goals. In this article
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among the goals.
There is more or less a general agreement at the STA that there are too many goals
and that it is di�cult to know how to prioritize them, which also makes it hard to know
which of the long-term strategic goals should be part of the short-term operative work.
Some of the interviewees also emphasized that the strategic plan and its challenges
are insu�cient and lack in governance; the external transportation policy goals set by
the politicians are what govern the agency, rather than the strategic plan. One
example of the governance aspect is expressed by a �rst-line manager:
I would say that the strategic challenges are not being used in the STA’s
governance today. The strategic challenges are the way we have been
chosen to transform the transportation policy objectives […] you have the
transportation policy objectives, and then you try to add the perspective of
the strategic challenge, and then at my level we again try to follow the
transportation policy goals.
Delivery Qualities
On the government’s initiative, the STA has developed new indicators—called “delivery
qualities”—to measure the outcomes of the STA’s activities. There are six delivery
qualities: (1) punctuality; (2) capacity; (3) robustness; (4) usability; (5) security; and (6)
environment and health. The purpose of this tool, implemented in 2014, is to �nd a
common focus on customer travel and transportation, to gain clarity about the
government’s monitoring and control and transparent management control from the
strategic to operational levels, a common thread for long-term planning, monitoring
and control, and lastly, to be able to secure veri�ed information about outcome
development over time. The STA must account for the delivery qualities in its annual
reports.
With the implementation of the delivery qualities, there is some confusion as to what
should be understood as the agency’s strategies. For instance, one understanding is
that the delivery qualities constitute the agency’s new strategies; i.e., they should
replace the strategic plan. In other words, one interpretation is that the delivery In this article
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replace the strategic plan. In other words, one interpretation is that the delivery
qualities are the agency’s new strategy. The o�cial idea, however, is that the agency’s
strategic challenges are to be a translation of management cues from the government,
including the delivery qualities. However, the delivery qualities sometimes sideline the
agency’s own internal strategic plan. To sum up, the delivery qualities in the
organization make the agency’s SM confusing. This can be exempli�ed by an employee
who said:
I think there are a few di�erent tracks that need to be merged together in
our overall management. First, there’s the delivery qualities for operations
and maintenance [ … ] which need to be merged with the strategic
management. They even call it the governance framework, which makes it a
bit confusing. That’s a challenge in itself.
It is important for the STA to monitor the delivery qualities because this was imposed
on them by the government, but there are also other important reasons. Recurring
problems with functionality in the Swedish railway system have led to harsh criticism
and constant media scrutiny of both the STA and the responsible politicians. The
interviewees often describe the delivery qualities as a governance framework of
managing these functionality problems in the transportation system, and as a
response to the media’s scrutiny and criticism of the STA. This makes delivery qualities
a strategic tool for the agency to use in communicating with the government as well as
the general population and the media. The following quote from a middle-manager
exempli�es this:
The delivery qualities might actually describe our core activities even better
than the transportation policy goals, so I see it as a way for us to
communicate with the outside world; i.e., what money they’re “pumping
into” the STA.
The ambition of the delivery qualities is to generate information on the external e�ects
of the agency’s operations, but from a customer perspective the framework has more In this article
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of the agency s operations, but from a customer perspective the framework has more
of a production-oriented, internally driven perspective. One of the employees working
with customer services said:
I think they [the delivery qualities] are very much based on a production
perspective.[ … ] Have we really considered what we’re supposed to be
producing? No, we haven’t.
Hence, the delivery qualities with their production perspective are often prioritized at
the expense of customer focus. This is problematic in relation to the agency´s
ambition for how to apply SM, as much of the STA’s strategic work involves a desire to
be proactive. For example, the sixth strategic challenge—“the STA: a modern agency”—
emphasizes the importance of customer satisfaction and that the agency should
embrace more of an externally driven perspective (external e�ciency) that emphasizes
the importance of a customer focus. This, in turn, imposes new requirements on the
employees. Those who work with services and customer issues explained that the
term “externally driven” refers to proactive management in which customers’ current
and future needs in�uence the agency’s internal management. This, in turn, is
expressed by several of the interviewees, as well as in the strategic plan, which
includes being responsive and �exible towards the outside world.
The Instruction and the Appropriation Letter
The instruction and the appropriation letter are set by the Swedish government. In the
agency’s instruction, the government stipulates that the STA should have a point of
departure in an intermodal perspective where they are responsible for the long-term
planning of the infrastructure for road, rail, sea, and air transport, as well as for the
construction and operation of state-owned roads and railways. One of the main
reasons the STA was formed was to create a holistic approach to the transportation
system. The instructions from the government (SFS 2010 185, 1 §, Assignment) states:
The job of the STA is to maintain a holistic perspective over all types of
tra�c and thereby take charge of all long-term infrastructure planning for In this article
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tra�c and thereby take charge of all long term infrastructure planning for
road, rail, shipping and aviation as well as for building and operating
national roads and railways.
In the annual appropriation letter, the government provides the agency’s budget and
annual objectives. In other words, public-sector agencies have limited control over
their �nancial means, which makes it di�cult to connect the agencies’ �nancial
management with their SM (cf. Johnsen 2016). Thus, the Swedish government’s
�nancial management of the agency tends to have a strong in�uence on the rest of the
STA’s management. The budget is often viewed as an overall framework within which
the rest of the agency’s management activities take place. In other words, the agency’s
planning and execution of its assignment takes place within the �nancial framework
(cf. Johnsen 2016).
One of the middle-managers highlighted the fact that the instructions and the
appropriation letter often include speci�c assignments and that it is important to have
some guidelines in the assessment of these assignments; for example, through the
strategic plan:
The instruction and appropriation letter occasionally contain assignments.
[…] Then we need to understand what it is that guides us [when
implementing these assignments]—of course it is the strategic challenges,
but there may also be other things that have been decided at the STA as
guidelines: where to go, which way.
It is also stated in formal documents—for example, in the document requiring
strategic planning—that the instructions and the appropriation letter should serve as
input in the strategic planning process, together with the transportation plan. This is
also con�rmed by the majority of the interviewees, and one could see the assessment
of these tools in the formulated strategic plan.
The Transportation Plan
Complementing the instructions and appropriation letter is a transportation plan
approved by the government that is to be implemented locally in the STA through In this article
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approved by the government that is to be implemented locally in the STA through
various action planning activities (cf. Weiss 2016). The transportation plan takes a time
perspective of 25 years and contains detailed information about how to prevent
problems and assure e�cient operations, and how to work for e�ciency, safety, and
the environment. It describes the need for cooperation with other parties to achieve
the transportation policy objectives and professional estimations of the e�ects that
the transportation plan is expected to generate. This means that the instruction, the
letter of appropriation, and the transportation plan are central to the strategic
planning process. However, there are times when the transportation plan takes
precedence over the strategic plan. A �rst-line manager explained this in light of the
transportation plan being an external government decision while the strategy is
internal:
So they [the strategic challenges] are also represented in the transportation
plan, which is the most important policy document for the STA.[…] Formally
it is the transportation plan that is in focus, there’s no doubt about it as it is
a government decision. The strategic challenges are only internal.
Moreover, the transportation plan is the only document that takes a holistic approach
to the operations and forms the basis of what the agency is intended to do. Some of
the interviewees stated that it is di�cult to convey the entire transportation plan to all
operational areas, divisions, and units because the plan is so big. The document is
more than 150 pages long. There are also regional plans developed with the speci�cs
for each region in relation to the transportation plan. In practice, it was stated that it is
a challenge to manage both the whole and the parts. In this instance, the whole is so
extensive that it is not put to use, and instead the focus is on the parts through the
regional plans and resource allocation management.
The 2016 Travelling Goals
The 2016 travelling goals are a tool to describe what should characterize the agency
and its mindset, to manage the employees in line with the mission “Every day, we In this article
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and its mindset, to manage the employees in line with the mission Every day, we
deliver high availability that provides bene�ts to society and develops society.” Three
main areas in the travelling goals were highlighted as needing improvement: (1)
customer orientation, including punctuality of trains, convenience for the customer, and
maintaining a dialogue with the community at large; (2) a wise way of working, a focus
on performance, a security culture, internal and external cooperation; and (3)
committed employees, which includes the right competence, empowerment, and an
attractive workplace. Thus, the travelling goals have both an internal, inward-looking,
and an outward-looking, external perspective.
Workshop 2 revealed that goal picture 2013, which later became the 2016 travelling
goals, emerged to cover the gap between the strategic plan and the STA’s operations.
That was because there had been some challenges in interpreting the long-term goals
in the strategic plan into the more short-term daily operations. In other words, the
idea was that the 2016 travelling goals would serve as a link between the strategic plan
and the operations. In the discussion that followed among the participants, it also
became clear that the relationship between the 2016 travelling goals and the strategic
challenges was not clear. This was a recurring statement in the interviews and can be
exempli�ed by one of the middle-managers, who said:
We can return to and interpret these kinds of strategic documents [the
strategic plan] at an overarching tra�c level, but we also have to link it to
the 2016 travelling goals, which are the STAs common steps that I think
mesh well. In other words, interpret what the strategic challenges mean,
what the 2016 travelling goals mean and what the politicians say.
However, the 2016 travelling goals are not well used in the agency according to those
interviewed, which was also supported by an analysis of the documents where the
travelling goals are not included.
The Operational Plan
The operational plan is based on MBO and has a time perspective of three years. It
includes di�erent external and internal assignments and what to prioritize. The In this article
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includes di�erent external and internal assignments and what to prioritize. The
operational plan should also be an interpretation of the content of the strategic plan
and its six challenges into an operative level. The overall budget and resource
allocation are speci�ed in the operational plan, including what measures should be
taken in line with the budget and where they should be carried out. The overall
framework is already set, but there is scope for action regarding detailed planning and
how to implement it.
When we analyzed the operational plan at the overall STA level for 2012–14, 2013–15
and 2014–16, we saw that SM was clearly applied throughout the strategic challenges,
goals, and strategies. The operational plan provides an exhaustive account of the STA’s
challenges and strategic orientation. This is then related to the 2016 travelling goals (or
the previous goal picture 2013), where the strategic challenges are presented as an
input to the organization’s way of working. Critical success factors are presented and
described as important for the organization to achieve its strategic objectives.
However, the managers felt that it is challenging to interpret the long-term strategic
plan and its goals into the operational plan, which has a shorter time frame and an
operative perspective; moreover, that this “issue” with interpretation has contributed
to varied practices and ways of doing the strategy work in the agency’s di�erent units.
One of the middle-managers said:
The unit for management control sent out their directives for the
operational plan. At the time, they attached the strategic plan. I said that
this isn’t going to work, developing an operational plan for one to three
years based on that [the strategic plan]. There is too great a gap between
them. We can’t break down these strategies, to have every employee or unit
sit down and interpret them [the goals in the strategic plan] because then
everybody will do it in their own way.
Budget
The overall budget for the operational plan is set beforehand, but is intended to leave
room for decisions regarding what actions to take and how resources should be In this article
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room for decisions regarding what actions to take and how resources should be
allocated in a time perspective of one to three years. On several occasions, the
interviewees and the participants in the workshops returned to the fact that the
�nancial management and the resource allocation in the budget are problems in
relation to the strategic plan with its 10-year time frame. Some of the interviewees
problematized the fact that the agency receives an annual budget, which means that
the government imposes a short-term �nancial perspective that does not �t well with
the rest of the agency’s planning.
Several of the interviewees stated that the government’s short-term �nancial
management of the STA has a strong in�uence on the agency’s ability to apply SM as a
whole. Long-term strategic work is often overshadowed when the short-term budget
makes up the overall framework of the agency’s management and planning. Another
example deals with how the STA handles the goals of the strategic challenge “more
value for the money.” This challenge often leads to the agency focusing on internal
e�ciency—achieving things at the lowest possible cost—rather than external e�ciency
—doing things that generate desirable long-term e�ects in society. Internal e�ciency
also tends to promote short-term rather than long-term thinking, because there is a
tendency to focus on internal processes and their e�ciency. For example, at one point
in Workshop 1, the participants discussed the terms “culture of results” and “culture of
economy.” They explained that the agency’s �nancial management has little to do with
its long-term results in society, but that the STA cannot opt out of �nancial
management.
Balanced Scorecard
The main idea is that the strategic plan should be implemented and operationalized
through the operational plan and the balanced scorecard. The scorecard in STA is
inspired by Kaplan and Norton (1992) and the so-called Scandinavian version of the
balanced scorecard (Olve, Roy, and Wetter 1998), and is a strategic tool including
critical success factors and performance measurements, as well as activities that need
to be linked to any of the �ve perspectives: (1) client; (2) customer; (3) �nance; (4)
methods; and (5) employees. The performance measurements are then closely In this article
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methods; and (5) employees. The performance measurements are then closely
followed up and monitored. However, units are free to choose whether or not to use
the scorecard on an operational level; thus, it is only the top management that must
use the scorecard at the department level. As a result, there is no way for the agency
to know how well the strategic plan is being implemented at the operational level.
The idea is that the agency’s strategic plan is interpreted into the speci�cs of the
organization’s everyday activities through the agency’s scorecard. In that way, each
department can be said to “meet” the strategies at their level of operations; i.e., by
operationalizing them into situated objectives and indicators, and making them
relevant to their context. Such a process implies a signi�cant reduction in the time
perspective implemented. In e�ect, the agency’s strategic plan refers to a time span of
10 years, whereas the balanced scorecard, which is regarded as a strategic tool for
short-term management, refers to a time span of three years. Furthermore, even
though the scorecard is supposed to have a perspective of three years, its time frame,
as one interviewee stated, tends to be even shorter insofar as it “should be possible to
follow on a monthly basis.”
In Workshop 1, the participants explained that the scorecard generates short-term
thinking in the organization and therefore the relationship between the strategies and
the agency’s scorecards is not clear. Moreover, the scorecard as a tool for SM tends to
draw attention towards the “here and now” of daily operations, at the expense of
becoming a tool for strategy implementation. In other words, the scorecard has a
signi�cant impact on making the agency short-sighted.
The six strategic challenges are reduced to smaller components in the form of
quantitative indicators in the scorecards. The STA chose to focus on a small number of
indicators in areas that are considered “critical” and in need of improvement in the
operations, and which thus require speci�c oversight and monitoring. Focusing on
elements in critical need of improvement can be viewed as an assumption that things
that work well in the agency’s operations do not need to be managed and monitored.
But such an assumption creates certain challenges in the organization. In this article
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But such an assumption creates certain challenges in the organization.
The scorecards’ focus on critical aspects greatly reduces the scope of the STA’s
strategic plan, and large portions of the agency’s operations wind up outside the chain
of strategic governance. For example, the STA has a database with many di�erent
indicators for assessing the condition of the transportation system. These data are
important for statistical reasons, but are not always considered critical, so they are not
included in the scorecards. The focus on critical issues also has other e�ects on the
agency, because it focuses a great deal of attention on what doesn’t work instead of
highlighting things that work well. In the case of the STA, “bad” examples are
emphasized at the expense of the good ones, as a result of the necessary transition
from a holistic perspective to clearly delimited operations, which is explained to be a
part of MBO.
DISCUSSION OF RESULTS
As previous research has argued (see, e.g., Elbanna, Rhys, and Pollanen 2016; Hansen
Rosenberg and Ferlie 2016; Johansson 2009; Poister 2010; Weiss 2016), it is not
unproblematic to incorporate private-sector models of SM into the public sector. The
results from analyzing the STA’s strategic plan and its relationship to the tools of MBO,
Delivery Qualities, Transportation Plan, Instruction, Appropriation Letter, Operational
Plan, Budget, and the Balanced Scorecard suggest that there are some speci�c
contextual tensions related to the public sector that must be considered when working
with SM. The fact that the various strategy tools applied in the public sector create
tensions is not new, but our results illustrate the role that these tensions have in the
agency’s strategic work. The analysis resulted in three central tensions that could be
argued are inherited as part of the public-sector context: (1) short and long term; (2)
parts and the whole; and (3) reactivity and proactivity. We elaborate on these tensions
in the following.
Short and Long Term In this article
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Traditional strategy literature is based on the premise that the strategic plan creates
stability and a long-term focus for what an organization aims to achieve (Mintzberg
1994; Plant 2009). In line with this, the STA created its strategic plan by setting
overriding objectives and specifying the way to achieve goals (cf. Johnsen 2016;
Hansen Rosenberg 2011). However, the premise is di�erent for public-sector activities.
Public-sector organizations are managed through government policy, and policy has a
fairly short-term focus (cf. Lane and Wallis 2009). In Sweden, for example, there are
four years between elections and the budget is established for one year at a time. As
our results show, this limits the public sector when pursuing long-term strategies.
Moreover, in the STA, the long-term strategic plan, with a time perspective of 10 years,
is to be implemented in the agency’s operations primarily through the operational plan
and the scorecards—tools with a time perspective of one to three years. Our results
show that this is a di�cult process where the speci�c goals, indicators, and activities in
the operational plan and scorecards become operative and short-term. Hence, one
can conclude that the STA’s strategy work is constrained by tools supporting
operational and daily activities. To sum up, the discussion so far suggests that there is
a tension between the short and long term, which has been previously recognized by
researchers such as Lane and Wallis (2009), but on the basis of service delivery, where
the conclusion was that SM could solve this tension; it has not previously been shown,
as in this case, to be a contextual factor that can potentially enable or constrain public-
sector strategy work.
Parts and the Whole
Like so many other central agencies, the STA cannot carry out its mission without
assistance from others (cf. Lane and Wallis 2009). Thus, public organizations must
collaborate with several external players in the public and private sector to perform
their assignments (cf. Johnsen 2016; Poister 2010). In practice, this means that
agencies like the STA do not “own” the whole, and thus do not have full control over
the outcome of its services. This aspect of the public sector makes it harder to
embrace a holistic perspective so often described as a central condition of strategic In this article
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embrace a holistic perspective so often described as a central condition of strategic
work, both in the private (e.g., Mintzberg 1994) and public sectors (Koteen 1997; Plant
2009; Williams and Lewis 2008). As Poister (2010) argues, the public sector needs to
move from strategic planning more into SM which, among other things, includes taking
a holistic approach and linking strategy and performance measurements more
e�ectively. The STA have tried to do this, but the measurements in the scorecards, as
well as the operational plan, tend to be relatively operative and focus on speci�c,
critical parts of the organization.
When it comes to MBO as a philosophy, it represents a holistic perspective, but when
used in practice as a tool, it also tends to lead to a focus on limited parts of the
operations. For delivery qualities, it can be said to counteract a holistic perspective, as
they focus on six areas of the operations that need improvement, and most areas are
not linked to the strategy. In addition, the delivery qualities focus primarily on
operations and maintenance and problems with the railways. All in all, the results
show how the holistic perspective is lost in favor of a focus on the parts and the use of
tools—e.g., scorecards, the operational plan, and MBO—to stimulate it. Hence,
strategy work is constrained by tools that do not support a holistic view. In summary,
the discussion so far suggests that there is a possible tension between the parts and
the whole in the context of the public sector.
Reactivity and Proactivity
Lane and Wallis (2009) argue that the public sector is increasingly pushed towards
being proactive. This is also the case in Sweden, where the government is encouraging
several central agencies to take a proactive stance (Höglund 2015). However, this is a
problem for many of them, as the government tends at the same time to stimulate
reactive behavior among the agencies by giving them extra assignments on which they
expect the agencies to act. The Oxford Dictionary de�nition of reactive is “acting in
response to a situation rather than creating or controlling it.” In other words, a
proactive approach means that the agency takes charge, has foresight, and prevents
problems and challenges as much as possible, rather than dealing with them reactively
after they have occurred. In this article
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after they have occurred.
Moreover, when it comes to strategy making, there is a great deal of literature on SM
in the public sector that draws on Miles and Snow’s (1978) strategic typology of the
prospector who builds on the idea of a proactive approach to enhance performance
(see, e.g., Andrews et al. 2008, 2009a, 2009b). Poister (2010), in turn, emphasizes a
movement from performance measurement to performance management by being
more proactive. In line with these thoughts, there is an ambition in the STA’s strategic
plan to be proactive, but our results show that through its use of tools the agency ends
up in a reactive rather than a proactive approach. The reactiveness is built on a
primarily production-oriented internally driven perspective, e.g., in the operational
plan, which stimulates an inward focus instead of a proactive and outward-oriented
focus at the STA. The same goes for the use of the scorecard as a strategic tool. The
scorecard makes public organizations apply a largely inward-looking perspective
(Williams and Lewis 2008). To sum up the discussion, there is a possible tension
between being proactive and reactive in the context of strategy work in the public
sector.
CONCLUSION
The analytic term “strategizing” is useful, because it helps us focus on what people do
in their everyday work, how they do it, and what happens when management ideas
such as SM are applied in practice and with which tools (Jarzabkowski and Kaplan
2015; Jarzabkowski and Seidl 2008; Spee and Jarzabkowski 2011). When it comes to
strategic work, the public sector has several speci�c, unique traits (Andrews and Van
de Walle 2012; Elbanna, Rhys, and Pollanen 2016; Ferlie and Ongaro 2015; Hansen
Rosenberg and Ferlie 2016; Weiss 2016) that tend to create tensions when applying SM
in practice and whichever tools may be used. For example, previous research has
shown that public organizations act in a pluralistic context in which multiple internal
and external interests must be met at once (Jarzabkowski and Fenton 2006;
Jarzabkowski and Sillince 2007; Jarzabkowski, Lê, and Van de Ven 2013; Johnsen 2016; In this article
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Jarzabkowski and Sillince 2007; Jarzabkowski, Lê, and Van de Ven 2013; Johnsen 2016;
Williams and Lewis 2008). Pluralistic organizing tensions can thus be said to be
inherent in the public sector, which develops various bureaucratic organizing practices
and processes to deal with those tensions (Jarzabkowski and Fenton 2006). We have
contributed to strategy research by analyzing the micro processes of strategizing at
the STA and the awareness of three speci�c tensions of public organizations: short and
long term, parts and whole, and reactivity and proactivity. These tensions have been
shown to potentially enable or constrain strategy making in the public sector.
Conceptually, we know a lot about strategy, but there are few empirical studies of
strategy practice and its consequences (Johnsen 2016). By focusing on the micro
aspects of strategizing in this article, we have contributed rich empirical material to the
study of strategic tools, their features, and which tools were adopted, which there has
been a call for (Jarzabkowski and Kaplan 2015). Moreover, there is an emergent need
to further enhance our understanding of how SM is applied in public organizations as
its use is growing, but at the same time we know too little of its application and
possible consequences (George and Desmidt 2014; Hansen Rosenberg 2011; Williams
and Lewis 2008). This article was an attempt to address some of these issues.
However, we need several more article of this kind, and we suggest that more research
is needed on strategy practices in the public sector and which tools are used, how they
are used, and why. In other words, more case studies need to be done on a micro level
of analysis. Furthermore, there is more research needed that takes the speci�c traits
of the public sector into account when it comes to strategy work and SM; this, as we
conclude that the public sector has several speci�c, unique traits that bring on
tensions when applying SM in practice.
ACKNOWLEDGMENTS
The authors would like to thank the Swedish Transport Administration, The Jan
Wallanders and Tom Hedelius Foundation, and the AES (the Academy of Management In this article
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Wallanders and Tom Hedelius Foundation, and the AES (the Academy of Management
and Control in Central Government) at Stockholm Business School. We also thank Rhys
Andrews and two anonymous reviewers. An earlier draft of this article was presented
at the 9th International EIASM Public Sector Conference in Lisbon, Portugal, September
6–8, 2016.
Additional information
Funding
This work was supported by the Swedish Transport Administration [Grant Number 2511202],
The Jan Wallanders and Tom Hedelius Foundation [Grant Number W2013-0542:1], and the
Academy of Management and Control in Central Government [Grant Number 2930227].
Notes on contributors
Linda Höglund
Linda Höglund ([email protected]) is an assistant professor at
School of Business, Society and Engineering (EST), Mälardalen University,
Sweden. Her current research focus on discourses of strategy, strategic
entrepreneurship practices, strategizing and strategic management in a
public sector context.
Mikael Holmgren Caicedo
Mikael Holmgren Caicedo ([email protected]) is an In this article
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associate professor at Stockholm Business School, Stockholm University,
Sweden. His research interests are on the organization of management
accounting and control and the poetics and rhetoric of organizational and
accounting practices.
Maria Mårtensson
Maria Mårtensson ([email protected]) is an associate
professor at Stockholm Business School, Stockholm University, Sweden.
Maria’s current research interest concern management accounting and
control, strategic management and entrepreneurship in a public sector
context.
Fredrik Svärdsten
Fredrik Svärdsten ([email protected]) is assistant professor at
Stockholm Business School, Stockholm University, Sweden. His research
interests concern strategic management, performance management, and
auditing in the public sector.
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