Cost-Consciousness in Social Work: From Tensions to Professionalism (Omkostningsbevidsthed i socialt arbejde: fra spændingsfelt til professionalisme)
Tidsskrift for Professionsstudier, Forthcoming
6 Pages Posted: 4 Jun 2020 Last revised: 13 Nov 2020
Date Written: January 11, 2020
Abstract
English abstract: This article examines how managers in a municipal social service department use and interpret accounting information and make sense of changes in social work when new methods of cost control, and consequently a need for a more cost-conscious behavior, are introduced. Previous studies have shown that the extent to which accounting information has been embraced by professionals is mixed. Based on a case study where top management, middle management, and staff specialists at a medium-sized Danish municipality are interviewed, it is shown that accounting information can link cost-consciousness with social work practices. The study shows how managers can influence how professionals interpret and use accounting information. Further, the study shows how cost-consciousness can be integrated with social work practices in order to reduce costs and improve the quality of the services. In addition, the study shows how management interpret accounting information as a contribution to the professionalization of social work, and that managers’ sense-making and sense-giving processes are important in reducing resistance when professionals are introduced to new forms of accounting information.
Danish abstract: Denne artikel undersøger, hvordan ledere i en kommunal socialforvaltning anvender og fortol-ker omkostningsinformation. Specifikt fokuseres der på, hvordan ændringer i det sociale arbejde initieres, når nye metoder til omkostningsstyring – og som konsekvens heraf en mere omkost-ningsbevidst adfærd – introduceres. Tidligere forskning har vist blandede resultater, hvad angår fagprofessionelles accept af økonomisk styring. Baseret på et casestudie, hvor topledelse, mel-lemledere og stabsmedarbejdere interviewes, vises det, hvordan omkostningsinformation kan knytte omkostningsbevidsthed sammen med social arbejdspraksis. Studiet viser, hvordan om-kostningsbevidsthed kan integreres i socialt arbejde, så omkostninger reduceres, og kvalitet styrkes. Desuden vises det, hvordan ledere opfatter omkostningsinformation som en professio-nalisering af det sociale arbejde, samt at lederes meningsskabelse og meningsgivelse er vigtige for at mindske modstand mod forandringer, når ny omkostningsinformation introduceres.
Keywords: Accounting, Budgeting, Cost-Consciousness, Sensemaking, Social Work
JEL Classification: M41
Suggested Citation: Suggested Citation