Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Ekonomistyrning i bostadsbolag: En jämförelse mellan privata och offentliga bostadsbolag
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
Management accounting in housing : A comparison between private and public housing corporations (English)
Abstract [sv]

Den stora skillnaden mellan bostadsbolag i den privata och offentliga sektorn är ägandet. I den privata sektorn har både ägare och aktieägare ett direkt monetärt intresse. Tidigare studier visar att chefer sannolikt gynnas av att organisationer utvecklar en bättre lönsamhet och bättre prestationer, antingen för att de själva äger aktier i bolaget eller för att deras lön är kopplad till ekonomisk framgång. I kontrast till detta upplevs äganderätt i den offentliga sektorn vara diffus och vag. Medborgarnas övervakning av offentliga bolag är en "kollektiv nyttighet", men enskilda medborgare anses ha lite att vinna i den offentliga sektorn. Dessutom brukar chefer inte få några direkta ekonomiska fördelar när organisationen ökar sin effektivitet i den offentliga sektorn.

Syftet med denna studie var därför att få kunskap om vilken typ av ekonomistyrning som råder inom ledande bostadsbolag, både offentliga och privata, i en svensk storstadsregion. Den forskningsfråga som besvarades var: Vilka likheter och skillnader finns det i ekonomistyrningen i ledande bostadsbolag i en svensk storstadsregion, beroende på om bostadsbolagen verkar i den offentliga eller privata sektorn? Studien har utgått ifrån en kvalitativ ansats och semistrukturerade intervjuer har genomförts med intervjupersoner på sex olika bostadsbolag i en svensk storstadsregion, tre av dem från den offentliga sektorn och tre från den privata. Ekonomistyrningen delas in i en traditionell och en modern syn. Den traditionella kännetecknas av centraliserade organisationer med finansiella mål och styrmedel, exempelvis budget. Den moderna synen förespråkar istället en decentraliserad organisationsstruktur med främst icke finansiella mål i kombination med vissa traditionella styrtekniker. Bostadsbolagen styrs både av finansiella och icke finansiella mål. Det har i studien framkallats både skillnader och likheter i den ekonomistyrning som tillämpas av privata och offentliga bostadsbolag. Likheterna ligger framförallt i informationsspridningen där både de privata och offentliga bostadsbolagen eftersträvar ett informationsflöde som delger anställda den information som de behöver. Skillnaderna ligger främst i organisationsstrukturen där de privata bolagen jobbar genom en decentraliserad organisation medan de offentliga bolagen jobbar mer hierarkiskt och centraliserat.

Abstract [en]

The big difference between the housing in the private and public sector is the ownership. In the private sector both owners and shareholders have a direct monetary interest. Previous studies show that managers are likely to benefit from the private organizations when they develop a better profitability and better performance, either because they themselves own shares in the company or because their salary is linked to economic success. In contrast to this, ownership of the public sector is perceived to be diffuse and vague. Citizens monitoring of the public corporations is a "public service", but individual constituents have little to gain from the public sector. In addition, managers usually do not receive any direct economic advantages when the organization increases its efficiency in the public sector.'

The purpose of this study was to gain knowledge about the type of management accounting that prevails in leading housing corporations, both public and private, in a Swedish conurbation. The research questions that were answered were: What similarities and differences are there in management accounting between the public and private sectors of the leading housing corporations in a Swedish conurbation? The study has been based on a qualitative approach, and semi-structured interviews were conducted with respondents from six different housing corporations in a Swedish conurbation. Three of them were from the public sector and three from the private. Management accounting is divided into a traditional and a modern view. The traditional is characterized by centralized organizations with financial objectives and instruments, e.g. budget. Whereas the modern view is an advocate for a decentralized organizational structure, with mainly non-financial targets in combination with certain traditional control techniques. The housing corporations are governed by both financial and non-financial goals. It has been proved in the study that there are both differences and similarities in the management accounting applied by private and public housing corporations. The similarities mainly lies in the dissemination of information where both the private and public housing corporations are pursuing a flow of information which notifies employees the information they need. The differences lie mainly in the organizational structure where the private corporations work through a decentralized organization, while public corporations works more hierarchical and centralized.

Place, publisher, year, edition, pages
2015. , 43 p.
Keyword [en]
Traditional management accounting, modern management accounting, housing corporations, private sector, public sector, comparison, strategy, organizational structure, information.
Keyword [sv]
Traditionell ekonomistyrning, modern ekonomistyrning, bostadsbolag, privat sektor, offentlig sektor, jämförelse, strategi, organisationsstruktur, information.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hv:diva-7970Local ID: EXC504OAI: oai:DiVA.org:hv-7970DiVA: diva2:847865
Subject / course
Business administration
Educational program
Ekonomprogrammet
Supervisors
Examiners
Available from: 2015-08-24 Created: 2015-08-21 Last updated: 2015-08-24Bibliographically approved

Open Access in DiVA

No full text

By organisation
Division of Business Administration
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

urn-nbn

Altmetric score

urn-nbn
Total: 196 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf