Client Focus,Cooperation, and Coherence: (Re)professionalising Processes for Elderly Care |
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| Authors: | Niklas Wällstedt |
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| Affiliation: | The author is from Stockholm Business School, Stockholm University, Sweden. He would like to thank the following people for comments on earlier drafts: the two anonymous reviewers, Roland Almqvist, Charlotta Bay, Bino Catasús, Jan Greve, Karin Jonnerg?rd, Andreas Sundstr?m, Fredrik Sv?rdsten, the participants at the 7th International Conference on Accounting, Auditing and Management in Public Sector Reforms, and the members of the MUSICA research group at Stockholm Business School. |
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| Abstract: | This paper suggests the study of professionalism and the professionalising processes within public sector organisations. Sociologists propose that professionalism is changing into a new variant developing under the premise of organisational management and control. This paper disputes the perspective that the use of management control leads to deprofessionalisation in terms of the routinisation of reflective professional tasks or weakened professional values. This paper proposes that, with client focus, professionals and accountants can cooperate and create coherence between management control system elements and professional values. This dynamic contributes to the retention of professional values and more reflective work procedures. |
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| Keywords: | professionalising processes organisational management management control systems deprofessionalisation |
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