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Tobias Johansson

Title: Senior Lecturer School/office: Örebro University School of Business


Phone: +46 19 303384

Room: N3039

Tobias Johansson

About Tobias Johansson

As of 2021 Tobias is professor at Mälardalen University.

He tutors one Ph.d-student at Örebro University.

Research interests: performance measurement, budget control, management control systems, complementarity, inter-organizational control, public sector organizations, accounting profession, institutional and evolutionary theory, structual equation modeling


Articles in journals |  Books |  Chapters in books |  Collections (editor) |  Conference papers |  Reports | 

Articles in journals

Berg, M. & Johansson, T. (2020). Building Institutional Trust Through Service Experiences: Private Versus Public Provision Matter. Journal of public administration research and theory, 30 (2), 290-306.
Malmi, T. , Bedford, D. S. , Brühl, R. , Dergård, J. , Hoozée, S. , Janschek, O. , Willert, J. , Ax, C. & et al. (2020). Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions. Accounting, Organizations and Society, 86.
Carrington, T. , Johansson, T. , Johed, G. & Öhman, P. (2019). The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession. Contemporary Accounting Research, 36 (2), 1077-1097.
Johansson, T. & Siverbo, S. (2018). The relationship between supplier control and competition in public sector outsourcing. Financial Accountability and Management, 34 (3), 268-287.
Greve, J. , Ax, C. , Bedford, D. S. , Bednarek, P. , Brühl, R. , Dergård, J. , Ditillo, A. , Dossi, A. & et al. (2017). The impact of society on management control systems. Scandinavian Journal of Management, 33 (4), 253-266.
Johansson, T. , Siverbo, S. & Camén, C. (2016). Managing cooperation, coordination, and legitimacy: control of contracted public services. Accounting, Auditing & Accountability Journal, 29 (6), 1012-1037.
Johansson, T. (2014). "Mjuk verksamhet styrs bäst med färre upphandlingar". Dagens Nyheter: DN Debatt 21/7 2014, 6-6.
Johansson, T. & Siverbo, S. (2014). The appropriateness of tight budget control in public sector organizations facing budget turbulence. Management Accounting Research, 25 (4), 271-283.
Carrington, T. , Johansson, T. , Johed, G. & Öhman, P. (2013). An empirical test of the hierarchical construct of professionalism and managerialism in the accounting profession. Behavioral Research in Accounting, 25 (2), 1-20.
Johansson, T. & Kask, J. (2013). On the promise and premises of a Darwinian theory in research on business relationships. Industrial Marketing Management, 42 (3), 306-315.
Johansson, T. (2009). Kommunernas styrning av externa leverantörer. Kommunal ekonomi (3), 30-31.
Johansson, T. (2008). Municipal contracting out: Governance choices, misalignment and performance in Swedish local government. Financial Accountability and Management, 24 (3), 243-264.


Johansson, T. , Siverbo, S. & Camén, C. (2014). Offentliga organisationers styrning av privata utförare. Karlstad: Karlstad University Press (Karlstad University Studies 2014:34).

Chapters in books

Johansson, T. & Knutsson, H. (2020). Transaction Cost Economics. In: Ulla Eriksson-Zetterquist, Magnus Hansson, Fredrik Nilsson, Theories and Perspectives in Business Administration (pp. 145-167). Lund: Studentlitteratur AB.
Abrahamsson, G. & Johansson, T. (2013). Ekonomiska ansvarsenheter. In: Erik Jannesson, Matti Skoog, Perspektiv på ekonomistyrning (pp. 14-35). Stockholm: Liber.
Johansson, T. (2008). Ekonomicheferna om ekonomin 2008. In: Björn Brorström, Pierre Donatella, Kapacitet att möta förändrade förutsättningar?: På väg in i krisen (pp. 13-18). Göteborg: Kommunforskning i Västsverige.
Johansson, T. (2008). Ekonomistyrning av externa leverantörer 2008. In: Björn Brorström, Pierre Donatella, Kapacitet att möta förändrade förutsättningar?: På väg in i krisen (pp. 64-69). Göteborg: Kommunforskning i Västsverige.
Johansson, T. (2007). Ekonomicheferna om ekonomin. In: Pierre Donatella, Tobias Johansson, Ekonomi i fokus: om sämre tider, ekonomistyrning och avgiftshöjningar (pp. 13-18). Göteborg: Kommunforskning i Västsverige (KFi).

Collections (editor)

Donatella, P. (ed.) & Johansson, T. (ed.) (2007). Ekonomi i fokus: om sämre tider, ekonomistyrning och avgiftshöjningar. Göteborg: Kommunforskning i Västsverige (KFi) (RoS-rapport 3).

Conference papers

Johansson, T. & Wennblom, G. (2019). Explaining individual variation in enabling control perceptions and its outcomes within a budget control system: Evidence on the role of trust and fairness perceptions. Paper presented at 10th EIASM Conference on Performance Measurement and Management Control, Nice, France, September 18-20, 2019.
Johansson, T. & Siverbo, S. (2016). Supplier Competition and Supplier Control In Public Sector Outsourcing: Complements, Substitutes or Neither?. Paper presented at The 9th International Conference on Accounting, Auditing and Management in Public Sector Reforms, Lisboa, Portugal, September 6-8, 2016.
Carrington, T. , Johansson, T. , Johed, G. & Öhman, P. (2015). Exploring Compliance and Convergence of Auditor Commitments to Professional Values: A Contextual Analysis. Paper presented at 38th Annual Congress of the European Accounting Association, Glasgow, Scotland, UK, April 28-30, 2015.
Kask, J. & Johansson, T. (2014). Configurations of Strategy and Marketing Channels: A Qualitative Comparison Analysis (QCA) in Sporting Goods Retailing. Paper presented at Nordic Retail & Wholesale Conference, Stockholm, november 5-6, 2014.
Ericsson [Kask], J. & Johansson, T. (2009). From flirting with Darwin to implementing an evolutionary ontology: towards an evolutionary theory of multichannels. In: A. Kocak, T. Abimbola, A. Özer, L. Watkins-Mathys, Marketing and entrepreneurship. Paper presented at Market, Marketing and Entrepreneurship: Creating and Capturing Value in 21st Century, Antalya, Turkey, April 6th-9th, 2009 (pp. 1053-1063). Ankara: Siyasal Yayın Dağıtım.


Öhman, P. , Carrington, T. , Johansson, T. & Johed, G. (2014). Professionalism och kommersialism bland revisorer. (CER - Centrum för forskning om ekonomiska relationer 2014:1).