The research conducted at AES primarily focuses on management accounting and control within central government, where administration is expected to uphold the principles of democracy, the rule of law, and efficiency. These principles lead to research questions that are both practically and theoretically relevant in the field of management control.

AES serves as a platform for collaboration among researchers from Swedish and non-Swedish universities, as well as between researchers and civil servants from central government agencies. At present, AES has 25 central government agencies as members, where civil servants and researchers regularly convene for presentations and discussions. The academy's research is closely aligned with the activities of its member authorities, and AES also offers a Strategy Network that provides open access to online meetings on strategic topics.

Research findings are disseminated through peer-reviewed papers, articles, books, and research reports. Additionally, they are shared through various channels such as national and international conferences, research seminars, workshops, and educational courses.

The management of AES Fredrika Wiesel, Deputy Manager of AES and Fredrik Svärdsten Nymans, Manager of AES.

Examples of current research projects

Mobilizing Management Accounting and Control in Shaping Dialogues

A research project about dialogues in the early stages of societal actors’ planning processes. How do the actors' internal management control systems affect the outcome of the dialogues pursued across both internal and external organizational boundaries for coordination and co-creation of cost-efficiency and other public values? With this overall research question, studied with a qualitative scientific method during three years, the project will contribute to new knowledge about the meaning of dialogues in the relationship between management control and planning processes. The project is financed by the Swedish Transport Administration.

AI in management practice – synergies and tensions between new tools for analysis and new approaches to control

This project investigates how AI tools (e.g. advanced analytics, automated decision-making, and deep learning algorithms) challenge principles of management control. The key research problem refers to how the relation between analysis and control changes with data-driven analytics and automation. The study observes ongoing developments in analysis (the development of data-driven analytics technology) and control (changes to the strategic management control approach) in a central agency over a period of three years to explore the relation between these two developments. The project is financed by Riksbankens Jubileumsfond.

Internal independence – studies of internal auditors’ paradox practice

This study focuses on how independence is constituted in a situation where independence is problematic. It is a program on one of the cornerstones of auditing because, as normative research and regulatory texts hold, auditing loses its relevance without independence. The research question opens up possibilities to go beyond the binary proposition of independence vs. dependence and examines nuances. We empirically investigate internal auditors and their practice in Swedish public agencies, through interviews with internal audit executives, as well as internal audit practice in large listed entities through a document study of corporate governance reports. The project is financed by Handelsbankens Forskningsstiftelser.