Virksomhetsledere og virksomhetskontrollere i Forsvaret : Hvordan påvirker deres forståelse av styrende dokumenter kvaliteten på økonomi- og virksomhetsstyringen i Forsvaret?

摘要

Changes within the Public Sector for the last twenty years have caused radical changes within the processes of how to conduct economical and business control. Thoughts lying behind the reform New Public Management have had consequences on how the Public Sector have organized their businesses, which again also have influenced the way the Norwegian militaryforces have organized their way of conducting financial, economical and business control. Based on superior documents which regulate the Norwegian forces when it comes to financial,economical and business control, have I made a survey which focuses on the two functions Head of business and the Controller. How are their understandings of these regulations, and whichconsequences can this understanding have on the financial, economical and business control conducted within the Norwegian Forces? Based on my findings, it is difficult to conclude in one or another direction. The two functions seems to have a good understanding of the regulations and other important documents, and howto use this as beneficial as possible for their own unit. Furthermore it seems like the reporting regime are to overwhelming, and that the reports does not contribute to the quality of the business control as it should do. It is suggested that more exploration should be conducted in order to analyse how the Norwegian forces furthermore can develop their quality within the financial, economical and business control.