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«Comparing to Improve, or Simply to Assert? A Case Study of the Application of the Benchmarking Theory within the Public Sector Lii Lindgren Wictor ...»

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Appendix I: Dictionary and Abbreviations Dictionary

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Appendix II: The Steps in the Analytical Model Step 1 – Decision to engage The organization must first decide whether or not to engage in the benchmarking process, where the primary goal often focuses on improvement.

Step 2 – Identify Focus is aimed at making the process an established part of the organization, i.e. making it recurrent and conducted regularly.

Step 3 – Statistical (result oriented) benchmarking Organization devotes time on creating KPIs in order to carry out comparisons, which involves analyzing and planning. The analyze is conducted to determine which areas in the organization that need to be improved, while the planning is used to determine a base for the comparisons, i.e.

classify best practices and good examples. The KPIs are further attained and compiled based on these considerations.

Step 4 – Process oriented benchmarking The organizations aim focus on the analysis of the comparisons, which is the most vital step.

Organizations seek to identify why their figures differ from others and how this can be changed.

This requires knowledge and expertise, and can be hard to conduct.

Step 5 – Decision to use the benchmarking information Organizations decide whether to use the retrieved information to improve performance.

Step 6 – Implementation and evaluation Information is converted into actions that should be applied to improve. To achieve suitable results, it is important that the analysis in the process-oriented phase has been conducted thoroughly, and that the divergences identified has been correctly assessed.

Step 7 – Outcomes The success of implemented actions should be reflected in outcomes. These varies depending on what the organization attempted to change, and this further works as a recipe, determining if the benchmarking has been successful, or not.

Appendix III: Profiling of the Respondents This appendix will provide a brief background regarding the respondents that has been interviewed in this study. Their current position within the municipalities and academic background is presented, as well as a short summary of their current work tasks.


Niclas Johansson, CFO Niclas Johansson is the CFO of the municipality of Botkyrka, and he has been an active participant in the network for one and a half years. Niclas has an academic background within economics. His current work tasks include managing the operational area of economy and management. He is further in charge for the municipalities’ control system and for overall economy-related tasks, including e.g. budgets, annual report, and financial aspects. Prior to this, he has worked as an economist at the Swedish Association of Local Authorities and Regions (SKL) and the Stockholm County Association of Local Authorities (KSL).

Anonymous, Official The official from the municipality of Botkyrka has been an active participant in the network for four years, and is part of the workgroup related to elementary school. The official possesses an academic background within in sociology, and further has a degree as a middle school teacher.

Previously employments include teacher, school manager, and project manager etcetera.


Jörn Karlsson, CFO Jörn Karlsson is the CFO of the municipality of Haninge. He has been participating in the network for eleven years. Jörn has a degree in sociology focusing on administration. Jörns current work tasks includes managing the economy department, and he is further responsible for the municipality’s economy, financial management, internal control, procurement matters and issues concerning premises. He has previously been working as the CFO of the municipality of Nynäshamn, Österåker and Huddinge, and as a bank office manager.

Anonymous, Official The official from Haninge has been active in Network Södertörn within the workgroup for schools for two years. This official has bachelor degree in business administration, and have beyond that, studied some additional courses. The employment in the municipality constitutes of a controller, where the main work tasks involve compile and analyze pedagogical results, and to support and inform the management with adequate material in order to make decisions.


Mats Öberg, CFO Mats Öberg is the CFO of the municipality of Huddinge, and he has been participating in the network for approximately 5 years (i.e. as long as he has been the CFO). Mats have a degree of Master of Science in Business and Economics, and beyond that various work-related training. In major, Mats is responsible for the municipality’s processes and principles concerning the operational areas of economy, procurement, and planning of premises. Mats have previously been working with accounting for three years, twelve years at Telia as CFO, chief accountant and controller, and further seven years at SL as CFO, controller and project manager.

Bo Garneij, Official Bo Garneij is the chief controller for the municipality of Huddinge, and has been an active participant in the network for seven years. He is part of the workgroup for premises. Bo ensures a degree of Master of Science in Business and Economics. Current work tasks comprise managing and controlling the finance department, where he is in charge of providing support for decisions and strategic reasoning concerning issues regarding premises. Previous employments consist of working as a CFO, account manager, controller and more.


Peter Björebo, CFO Peter Björebo is the CFO of the municipality of Nynäshamn. He has been participating in the network for three years, i.e. since he started as the CFO. Peter holds a degree of Master of Science in Business and Economics. He is responsible for the economy department, and his work tasks partially include supporting the politicians and the City Council in the financial processes, and further informing and reporting. He has previously been working as a child- and education manager in the municipality of Tierp, as a department manager for the Swedish national financial management authority, and with economy at Lantmäteriet, former Banverket, and former Arbetsmarknadsverket.

Siv Jatko, Official Siv Jatko works as a business controller in the municipality of Nynäshamn. She has been participating in the network for nine years, and been part of the work groups for individual- and family care, elderly care, and disabilities. Siv ensures a degree of Master of Science in Business and Economics. Her work tasks are centralized to the economical department where she works under the City Council, close to the social administration. She particularly works with social investments and different other projects. She has been working on a central position within the municipality and further as an administrative manager and economist. Practically she has been a manager her whole working career, except from now.

Kerstin Perninge, Official Kerstin Perninge works as an investigator and chief administrative officer in the municipality of Nynäshamn, and has been a part of the network for seven years. She has been involved in different workgroups, but is currently participating in the workgroup for individual- and familycare. Kerstin holds a degree in sociology. She is currently working very close to the social director and the councils, and has been working within different areas in the public sector for 34 years.


Jan Lorichs, CFO Jan Lorichs is the CFO of the municipality of Salem, and has been an active participant in the network for nine years. He possesses a degree of Master of Science in Business and Economics.

His present work tasks mainly contain reporting back to the municipal director and other conventional assignments as a chief. Previously he has been working as a controller for a number of five years, and as a CFO for 23 years.

Rolf Johanson, Official Rolf Johanson is the culture- and recreation manager for the municipality of Salem, and has held the responsibility for this area since the year of 2008. He has been active within the network for 15 years, and is presently part of the workgroup comprising culture and recreation. Rolf has an academic background within culture. He has been employed in the municipality of Salem since 1986, and has previously been working as a cultural secretary, communication manager, and unit manager etcetera.


Mats Christiansson, CFO Mats Christiansson is the CFO of the municipality of Södertälje, and has been an active participant in Network Södertörn for four years. Mats have an academic background within sociology. He is currently managing the economy department, including budgets, corporate governance, financial and accounting aspects and so forth. Prior employments encompass working as an economics strategist and administrative manager.

Annika Åström, Official Annika Åström is working as a statistical strategist within the municipality of Södertälje, and has been part of the network for a total amount of three years. She is currently participating in the workgroups for disabilities, elderly care, and individual- and family-care. Annika has an academic background within economy and statistics. Her standing work tasks enclose staff work with a focus on quality assurance of public statistics, as well as other investigative assignments.

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