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This paper aims to extend insights about the relationship between inter-organizational collaboration and approaches to control from the perspective of decision-makers. We investigate the relationship between approaches to control and intended forms of integration between actors responsible for solving the complex problem of integrated person-centered care for elderly with diverse and significant needs.

The empirical study is based on a content analysis of contractual agreements. We have analyzed a total of 118 collaboration agreements and associative documents between all Swedish regions and municipalities.

The study shows that intended integration is subject to remarkable variation in intended forms of inter-organizational collaboration in this Swedish case. The paper illustrates that decision-makers’ intentions with proposed collaboration in each given context are important for the chosen approach to control. Regardless of intended forms of integration, our study suggests that an imminent soft approach to control is expressed alongside limited signs of hard control. Various forms of intended integration can be managed by the two approaches simultaneously insofar as the agreements appear to have a two-sided purpose.

Our paper proposes an empirically driven taxonomy of intended forms of integration initiatives. The taxonomy provides resources for studies about how collaboration can be managed when it is stipulated by national legislation but local self-governance gives actors considerable freedom to decide on how to organize and manage services. By presenting the taxonomy and relating this to approaches of control, our iterative study builds on and adds to a recent stream of research arguing that the relationship between collaboration and approaches to control may by fuzzier and more complex than originally thought.

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in making up such practices. It studies how academics come to accept and even identify with the quantitative representations of themselves in a translation process.

The research involved a longitudinal, self-ethnographic case study that followed the accreditation process of one Nordic business school from 2015 to 2021.

The findings show how the PT pushed for different engagements in various phases of the translation process. Early in the translation process, the PT promoted engagement because of self-realization and the ability for academics to proactively influence the prospective competitive milieu. However, as academic qualities became fabricated into numbers, the PT was able to request compliance, but also to induce self-reflection and self-discipline by forcing academics to compare themselves to set qualities and measures.

The paper advances the field by linking five phases of the translation process, problematization, fabrication, materialization, commensuration and stabilization, to a discussion of why academics come to accept and identify with the quantitative representations of themselves. The results highlight that the materialization phase appears to be the critical point at which calculative practices become persuasive and start influencing academics’ thoughts and actions.

Purpose – The purpose of this study is to examine the importance of balanced scorecard (BSC) in Swedish emergency hospitals, that is, to describe its prevalence and its use in these hospitals.

Methodology/approach – The study is based on a questionnaire administered to financial managers in all of Sweden's emergency hospitals. The questionnaire investigates the prevalence of the BSC, the reasons for its implementation, and how BSC is used.

Findings – The study shows that 65% of Swedish emergency hospitals use the BSC. The use of the BSC was motivated by a need to make strategy clear and to obtain a more comprehensive view of organizational performance. BSC is used mainly for measurements connected to the organizations' strategy and to create goal congruence. Performance monitoring is only of secondary importance, even though emergency hospitals with more than five years' experience with the BSC tend to use it for that purpose. The BSC is almost never used in the hospitals' reward systems.

Research implications – The findings suggest that BSC in hospitals is mainly important for implementing strategy and stimulating strategy discussions that create goal congruence. Performance monitoring is only of secondary importance, but becomes increasingly important for seasoned BSC users.

Originality/value of paper – Few studies have surveyed the importance of BSC in healthcare organizations. By pointing out the importance of BSC in Swedish healthcare, this paper calls for similar studies in other healthcare contexts.

This paper investigates how the balanced scorecard (BSC) has been translated to fit the public healthcare environment. The paper discusses how the context, consisting of politicians, administrators, and medical professionals has influenced the design and function of the BSC.

A qualitative case study approach involving semi‐structured interviews were conducted with key informants on the political, administrative, and medical professional levels of a Swedish county council.

The study indicates that different interests are made visible within the perspectives of the BSC without giving priority to one interest over another. Thus, the BSC plays an important role in the formation of an equal relationship between organizational interests.

This paper contributes to the accounting change literature by identifying a function of the BSC that has not been observed previously within the public healthcare context.