Styring i spændingsfeltet mellem vilde problemer og stramme budgetter
DOI:
https://doi.org/10.22439/sis.v34i3.5812Resumé
Dynamikkerne, kompleksiteten og de vilde problemer på socialområdet har ofte indebåret, at socialt arbejde har været opfattet som svært styrbart ud fra et økonomisk perspektiv. I denne artikel analyseres det, hvordan en kommune efter finanskrisen reorganiserede økonomistyringen for at sikre en mere stram budgetstyring samtidig med at de decentrale frihedsgrader blev bevaret. Vi anvender Levers of Control-begrebsapparatet til at vise, hvordan traditionelle budget- og planlægningsprocesser og -systemer anvendes fleksibelt og dynamisk som såkaldte interaktive styringssystemer. Analysen indikerer, at interaktiv brug af budgetstyring kan fremme fleksibilitet i den offentlige sektor og skabe rum for innovation og læring, således at den faglige dømmekraft styrkes, samtidig med at den økonomiske forudsigelighed og budgetoverholdelsen forbedres.
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