Styrning mot förändring
En fallstudie rörande organisatorisk förändring i offentlig sektor
This paper examines and analyzes effects of the introduction of a new management control system tool within a Swedish public health organization, the Södra Älvsborg hospital, and its possible effect on organizational change. The new management control system tool, known as the SÄS-model, has been widely criticized for being too costly and with too small positive effects to be shown. Our approach has with that as a background been to examine whether the implementation of the SÄS-model and its balanced scorecard has been able to result in effects regarding organizational change. We have through a case study aimed to analyze how a management control system, much alike one that is typically used within foremost private organizations, can promote organizational change. Our results suggest that the implementation of the SÄS-model and the balanced scorecard has given the organization clearer visions and goals. It has given the organization a common language and it is more comprehensible for the members of the organization what needs to be done and where focus is to be put. This in turn has lead to the organization?s development of routines and work procedures which consequently has lead to a fruitful continuity within the organization. Our conclusions propose that routines and continuity within an organization is the breeding ground for organizational change and improvement. Our study concludes that albeit the critics may be right concerning some features of the implementation of the SÄS-model, the model and ts scorecard have undoubtedly had positive effects on the organization, especially with regards to the creation of an organizational spirit that emboldens change and improvement.