Ekonomistyrning i primärvården - En jämförelse mellan privata och offentliga utförare
The aim of this thesis is to analyze and explain the similarities and differences in management control between a private and a public primary care company. A comparative case study was developed based on one public and one private primary care company in Stockholm County Council. The framework of Otley (1999) was used to define and limit the area of management control systems, according to his five factors. For the analysis of the empirical results Hood's (1995) seven doctrines of New Public Management was applied, and customized to fit the purpose of the study. The results indicate that the differences between the two organizations are very limited. The result can be explained by New Public Management in the sense that it has influenced the primary care structure in place. Elements such as the purchaser-provider model, an extreme compensation plan with focus on production and numerous preset targets from the purchaser in terms of medical and quality success strongly affect the design of management control systems.