Styring i spændingsfeltet mellem vilde problemer og stramme budgetter

  • Per Nikolaj Bukh Per Nikolaj Bukh er cand. oecon og ph.d. samt professor i økonomistyring ved Aalborg Universitet.
  • Anne Kirstine Svanholt Anne Kirstine Svanholt er cand. soc. i udviklingsstudier fra Aalborg Universitet og enhedsleder i socialforvaltningen, Københavns Kommune.

Resumé

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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Publiceret
2019-10-03
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