I rapporten diskuteras vad sociala investeringar är – ett resursfördelningssystem där konsekvensresonemang bejakas. Sociala investeringar som ett utvecklingssystem synliggörs också. I rapporten presenteras pragmatiska frågor som syftar till att stödja kommuner (organisationer) som arbetar med eller överväger att införa sociala investeringar. För att förstå att sociala investeringar är mer än de sociala investeringsprojekten i sig presenteras en modell som synliggör betydelsen av ett helhetstänk avseende organisering och styrning av sociala investeringar. Modellen kommunicerar att det krävs en genomtänkt helhet, men också att varje enskild del (aktivt ägarskap, lärande utvärdering, sociala investeringsprojekt och kontexten) är viktig för att få ut mesta möjliga av resursfördelningssystemet. Modellen är ett viktigt bidrag i rapporten. Ett annat sådant är sammankopplingen av den så kallade beviskedjan och den lärande utvärderingen. Via beviskedjan kan kommuner (organisationer) på ett genomtänkt sätt mäta, utvärdera och argumentera för vad olika insatser och aktiviteter leder till i termer av prestationer, effekter, påverkan och värdeskapande. Via den lärande utvärderingen kan multiplikatoreffekter (förmering, förädling och förstoring) skapas, vilket bidrar till utveckling och effektivisering.

n this final chapter we discuss the book’s principal conclusions based on its empirical, theoretical and practical contributions. This is done in six subsections, each focusing on a specific issue. In the first section, we discuss the significance of strategic congruence and integrated control; in the second, the importance of the environment for internal changes and competitive advantage, as well as performance. We devote the third section to the control mix, the fourth to the role of IT systems in creating strategic congruence and integrated control. Then, in the fifth section, we treat questions of methodology before going on to the sixth subsection, where we conclude with a discussion on central issues where further research is needed. We would advise the reader that as the sections are clearly interlinked, certain discussions recur in several places in the chapter.

There has long been a demand for research showing the significance of relationships between strategies and control for the competitive advantage of complex corporate groups (see for example Bhimani and Langfield-Smith 2007; Langfield-Smith 1997; Otley 1980). Moreover, a number of such studies have been conducted, but they have not adopted the holistic approach highlighted by Nilsson and Rapp (2005), where strategies and control are treated at the corporate, business and functional levels to obtain a true understanding of their importance. More specifically, the authors maintain that it is essential to establish strategic congruence (mutually coherent corporate, business and functional strategies) and integrated control (control systems with a flow of consistent information within and between the principal mechanisms of control) in order to be competitive

• ​ One of the few books to integrate the three areas of strategy, management control and competitive advantage in a multilevel setting
• Presents a theoretical framework for analyzing successfully  combinations of strategy and control systems
• Contains detailed case descriptions, which are very rare in this subject area

How should firms’ control systems be designed and used to formulate and implement strategies that will contribute to competitive advantage and sustained high performance? This book offers some thought-provoking suggestions.  

It contains empirical studies of such diverse manufacturing enterprises as Atlas Copco, Electrolux, Saab, Scania, SCA Packing and Volvo, as well as an insurance company and two chamber orchestras. All firms and organizations presented offer interesting and exciting insights, each in a specific way and each with a fascinating history.

The book presents research on the relationship between strategy, control and competitive advantage over extended periods and at several strategic levels, while also taking into account the existence of multiple control systems in a single firm or other organization. Readers are offered an in-depth look into how changes in the environment lead to adjustments in strategies and control systems. It is shown, in addition, how difficult and challenging it can be to implement these changes, and why such efforts are not always successful. But perhaps most importantly, the book conveys an in-depth understanding of how strategies and control systems affect competitive advantage and performance.

In both its coverage and focus, the book is unique. Not only does it provide valuable contributions to the research field of strategy and management control; it also represents a substantial commitment in terms of resources and involvement over an extended period.

The book is highly recommended to researchers, practitioners, graduate students and all others interested in this area.

This paper is about social investment funds as a tool for directing financial means for welfare services supplied by local authorities. The empirical context is a municipality in Sweden. Through the fund social welfare agencies can get investment loans through which innovations in welfare services may be developed and integrated into the organizational practices. The aim of the paper is to contribute with an understanding of significant organizational conditions for the development of multiplier effect of social investment in a municipal context. The result highlights the importance of (1) a project manager with a focus on method development, (2) learning and transformation of method development into multiplier effects, and (3) management that direct attention toward the creation of multiplier effects.

• ​One of the few books to integrate the three areas of strategy, management control and competitive advantage in a multilevel setting
• Presents a theoretical framework for analyzing successfully  combinations of strategy and control systems
• Contains detailed case descriptions, which are very rare in this subject area

How should firms’ control systems be designed and used to formulate and implement strategies that will contribute to competitive advantage and sustained high performance? This book offers some thought-provoking suggestions.  

It contains empirical studies of such diverse manufacturing enterprises as Atlas Copco, Electrolux, Saab, Scania, SCA Packing and Volvo, as well as an insurance company and two chamber orchestras. All firms and organizations presented offer interesting and exciting insights, each in a specific way and each with a fascinating history.

The book presents research on the relationship between strategy, control and competitive advantage over extended periods and at several strategic levels, while also taking into account the existence of multiple control systems in a single firm or other organization. Readers are offered an in-depth look into how changes in the environment lead to adjustments in strategies and control systems. It is shown, in addition, how difficult and challenging it can be to implement these changes, and why such efforts are not always successful. But perhaps most importantly, the book conveys an in-depth understanding of how strategies and control systems affect competitive advantage and performance.

In both its coverage and focus, the book is unique. Not only does it provide valuable contributions to the research field of strategy and management control; it also represents a substantial commitment in terms of resources and involvement over an extended period.

The book is highly recommended to researchers, practitioners, graduate students and all others interested in this area.

Boken är strukturerad i tre övergripande teman. I det första diskuteras och problematiseras det huvudsakliga området för ekonomistyrning: olika typer av ekonomiska ansvarsenheter. Dessutom behandlas två specialfall av detta, nämligen ekonomistyrning av projekt och ekonomistyrning i nätverk.Bokens andra tema inriktas på några grundläggande styrverktyg och styrprocesser som förekommer på ett eller annat sätt i många organisationer. Här behandlas kalkylering, budgetering, nyckeltal, balanced scorecard och affärssystem.Bokens tredje och avslutande tema fokuserar på några viktiga aktuella ekonomistyrningsfrågor; antingen sådana som funnits under lång tid men som kommit att bli extra uppmärksammade på senare tid, eller sådana som helt enkelt är relativt nya frågor inom ekonomistyrningsområdet. Här behandlas intern kontroll, CSR, belöningssystem, shared services och förtroendets betydelse i ekonomistyrningen.

Antologin behandlar olika aspekter av arbetsintegrerande socialt företagande i Sverige.Arbetsintegrerande sociala företag är inte lösningen på allt. Men en del. Den här antologin hoppas vi kan hjälpa till att visa på hur. Att lära av mirakel behandlar tretton olika områden och aspekter av arbetsintegrerande socialt företagande. Boken tar upp sådant som finansiering, delaktighet, rekrytering, stödstrukturer, hållbarhet och social franchising. Förhoppningen är att den ska bidra till större förståelse för de arbetsintegrerande sociala företagens villkor. I de arbetsintegrerande sociala företagen såväl som i olika projekt växer det fram kunskaper om arbetssätt som kan bidra till effektivare framtida satsningar på arbetsintegrerande sociala företag såväl som bidra med viktiga lärdomar för annat företagande såväl som för arbetslivet i stort. Det gäller såväl arbetets organisering som konsten att driva och utveckla företag när inte maximal avkastning på kapital är främsta målet, utan i stället maximal avkastning i arbetstillfällen för använda resurser.Den här boken finns även i form av en bok som passar perfekt att läsa i läsplattan. Tänk på miljön innan du beställer en pappersupplaga.