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Den inkrementella budgeteringens dominans: En studie om budgetproblematik i Sveriges kommunala sektor
University West, School of Business, Economics and IT, Division of Business Administration.
University West, School of Business, Economics and IT, Division of Business Administration.
2020 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Budgeting in the municipal sector : A study of budget issues in Swedish municipalities (English)
Abstract [sv]

Inkrementell budgetering har varit utbredd inom offentlig sektor under årtionden och har mött mycket kritik för att inte vara tidsenlig eller effektiv. Tidigare forskning indikerar att metoden kan resultera i hög kostnadsutveckling och svårigheter att fungera i en föränderlig omvärld. Samtidigt ökar underskotten, skuldsättning och kostnaderna för Sveriges kommunala sektor, där en högkonjunktur precis övergått till en lågkonjunktur. Med anledning av detta har denna studie syftat till att kartlägga inkrementalismens utbredning i svenska kommuner och dess konsekvenser som ett styrnings- och planeringsverktyg. För att uppnå detta genomfördes en kvantitativ innehållsanalys av svenska kommuners budgetar samt granskning av offentlig statistik. Resultatet av studien visar på att inkrementell budgetering fortfarande är utbredd hos Sveriges kommuner. Studien visar också på att kommuner som i högre grad använder sig av alternativa budgetmetoder generellt sett presterar bättre ekonomiskt än kommuner som i högre grad använder sig av inkrementell budgetering.

Abstract [en]

Incremental budgeting have had a strong dominance in the public sector for decades and have been criticized for not being up to date or effective in current times. Earlier research suggest that the method leads to high cost growth and difficulties to work in a world of constant change. Meanwhile deficits, debt and costs are growing in Swedish municipalities, where a boom have transitioned into a recession. On this basis, the purpose of this study has been to measure the prevalence of incrementalism in Swedish municipalities and its consequences as an instrument of control and planning. To achieve this, a quantitative content analysis was conducted of Swedish municipal budgets in combination with reviewing official financial data. The study suggest that incremental budgeting still dominates in Swedish municipalities. The study also suggests that municipalities with a higher degree of alternative budgeting methods generally performs better financially than municipalities with a higher degree of incremental budgeting.

Place, publisher, year, edition, pages
2020. , p. 35
Keywords [en]
Incremental budgeting, incrementalism, public sector, municipal sector, control, planning, financial performance
Keywords [sv]
Inkrementell budgetering, inkrementalism, offentlig sektor, kommunal sektor, planeringsverktyg, styrningsverktyg, ekonomisk prestation
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hv:diva-15877Local ID: EXC517OAI: oai:DiVA.org:hv-15877DiVA, id: diva2:1470792
Subject / course
Business administration
Educational program
Ekonomprogrammet
Supervisors
Examiners
Available from: 2020-10-16 Created: 2020-09-25 Last updated: 2020-10-16Bibliographically approved

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