This project ended in September 2015


Kristina Tamm Hallström, Associate Professor and Research Director at Score, has together with Maria Mårtensson, Associate Professor, Mikael Holmgren Caicedo, Assistant Professor been granted research funding amounting to 2.600.000 SEK from the Swedish Social Insurance Inspectorate (ISF) for the research project ”Management accounting and control in The Swedish Social Insurance Agency and its consequences for the organization”. The project runs for a three-year period and starts in September 2012.

Operations in the Swedish Social Insurance Agency, like in other government agencies, are subject to heterogeneous influences that aim to clarify, simplify and streamline operations. Unintentionally, however, such influences may result also in blurred, fragmented, contradictory and even ineffective management accounting and control practices.

The purpose of this project is to contribute to create knowledge about the practice of management accounting and control - how it is organized and the practical consequences such organization may lead to within the Social Insurance Agency. The general question is how, where and why do tensions between different management accounting and control models arise in their practical implementation and what implications such tensions may have for both employees and the ability to manage and control the organization to meet its goals and visions. The theoretical base of this study consists mainly of research in the field of management accounting and control and institutional organization theory, but the project also includes interdisciplinary perspectives such as Critical Accounting Research. The empirical study will be based on interviews, document studies, focus groups and participant observation.