“It takes two to tango.”
: En kvalitativ studie om förväntningarna på controllerns yrkesroll i en tillitsbaserad organisation

  • Josefine Blohmé
  • Rebecca Lindroth

Student thesis: Bachelor


For several decades, New Public Management has characterized governance in the
public sector. The governance model has been strongly criticized and in the
government’s budget proposal for the year of 2023, a trust-based public
management is advocated instead. Previous research has shown that the controller’s
professional role developed as well as adopted new definitions during New Public
Management reform. It thus became of interest to study how the professional role
might develop under trust-based public management. Since the governance model
is in the early stages of implementation, this study aims to create an understanding
of what expectations there are for the controller’s professional role in a trust-based
organization within the public sector.

The study has adopted an abductive approach and qualitatively examines the
expectations imposed on a controller through seven semi-structured interviews with
Louise Bringselius and six municipalities. The survey’s theoretical frame of
reference was primarily based on scientific articles, literature, and the state’s public

The results of the study demonstrate that the expectations imposed on the controller
in a trust-based organization are introduced through a new role as a mediator. The
role is expected to take a holistic perspective which is based on a holistic view
within the organization, and which includes an increased room for action, wider
collaboration, and expanded knowledge and skills. This affects the variety of task
assignments. The study has contributed new knowledge regarding the controller’s
professional role in a trust-based organization as the role is expected to take on a
new definition.
Date of Award2023-Jun
Original languageSwedish
SupervisorGert Paulsson (Supervisor), Elin Smith (Supervisor), Jennifer Emsfors (Assessor) & Heléne Tjärnemo (Examiner)

Educational program

  • Degree of Bachelor of Science in Business and Economics

Courses and Subjects

  • Accounting and auditing

University credits

  • 15 HE credits

Swedish Standard Keywords

  • Economic History (50203)


  • Controller
  • Trust-based management
  • Expectations
  • Public sector
  • New public Management

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