Budget i relation till Tillitsbaserad styrning och ledning - En fallstudie inom en svensk kommun som tillämpar en traditionell resursfördelningsmodell

Abstract

Several municipalities and regions have chosen to adopt Trust-based governance and management (TBSL) as a strategic approach. The TBSL concept aims to reduce detailed management and promote delegation and decentralization of decision-making, which aims to create a culture of trust and increase the willingness to take responsibility. This study has focused on a municipality that applies appropriation financing at the same time as it adopts Trust-Based governance and management and examines whether these two aspects can cooperate. It has become clear that appropriation financing tends to get in a conflict with the implementation of TBSL and its principles. This is partially based on the distribution of resources between different committees in the municipality is rarely reviewed annually regarding current needs, instead the resource allocation is based on previous year’s allocations with certain adjustments. This has resulted in the neglect of focus on needs-oriented measures, which has made it difficult for the committees to satisfy the needs of citizens, which can be considered as one of the most important principles within TBSL. The relatively rigid budget framework tends to limit the room for action and prevents an effective implementation of TBSL throughout the whole municipality.