{"title":"控制原型的出现:瑞典公共部门基于信任的控制的理论化","authors":"Tobias Johansson-Berg , Sven Siverbo","doi":"10.1016/j.cpa.2025.102809","DOIUrl":null,"url":null,"abstract":"<div><div>This study contributes to our understanding of how new control archetypes emerge in institutional fields. We conceptualize and explore how a competing control archetype is theorized to promote archetype change. Our empirical case illustrates how a governmental committee developed and promoted Trust-Based Control (TBC) as an alternative to New Public Management (NPM)-oriented control in the public sector field. The emerging new control archetype gained momentum through the active work of the committee (the “theorists”) in six lines of theorization: Self-recognizing, Homogenizing, Explicating, Abstracting, Refocusing, and Role-remodeling. By analyzing the role of theorization in the creation of an emerging control archetype, our study contributes to research on theorization for the emergence of field-wide accounting and control variation. Our case and conceptualization also contribute to a critical examination of NPM critics and how the committee’s theorization may enable or hinder ending the NPM era in the field in the longer term.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102809"},"PeriodicalIF":5.7000,"publicationDate":"2025-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The emergence of control archetypes: Theorization of trust-based control in the Swedish public sector\",\"authors\":\"Tobias Johansson-Berg , Sven Siverbo\",\"doi\":\"10.1016/j.cpa.2025.102809\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><div>This study contributes to our understanding of how new control archetypes emerge in institutional fields. We conceptualize and explore how a competing control archetype is theorized to promote archetype change. Our empirical case illustrates how a governmental committee developed and promoted Trust-Based Control (TBC) as an alternative to New Public Management (NPM)-oriented control in the public sector field. The emerging new control archetype gained momentum through the active work of the committee (the “theorists”) in six lines of theorization: Self-recognizing, Homogenizing, Explicating, Abstracting, Refocusing, and Role-remodeling. By analyzing the role of theorization in the creation of an emerging control archetype, our study contributes to research on theorization for the emergence of field-wide accounting and control variation. Our case and conceptualization also contribute to a critical examination of NPM critics and how the committee’s theorization may enable or hinder ending the NPM era in the field in the longer term.</div></div>\",\"PeriodicalId\":48078,\"journal\":{\"name\":\"Critical Perspectives on Accounting\",\"volume\":\"102 \",\"pages\":\"Article 102809\"},\"PeriodicalIF\":5.7000,\"publicationDate\":\"2025-08-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Critical Perspectives on Accounting\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S104523542500022X\",\"RegionNum\":2,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Critical Perspectives on Accounting","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S104523542500022X","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
The emergence of control archetypes: Theorization of trust-based control in the Swedish public sector
This study contributes to our understanding of how new control archetypes emerge in institutional fields. We conceptualize and explore how a competing control archetype is theorized to promote archetype change. Our empirical case illustrates how a governmental committee developed and promoted Trust-Based Control (TBC) as an alternative to New Public Management (NPM)-oriented control in the public sector field. The emerging new control archetype gained momentum through the active work of the committee (the “theorists”) in six lines of theorization: Self-recognizing, Homogenizing, Explicating, Abstracting, Refocusing, and Role-remodeling. By analyzing the role of theorization in the creation of an emerging control archetype, our study contributes to research on theorization for the emergence of field-wide accounting and control variation. Our case and conceptualization also contribute to a critical examination of NPM critics and how the committee’s theorization may enable or hinder ending the NPM era in the field in the longer term.
期刊介绍:
Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations