Kvalitetsstyring i SKAT Inddrivelse

Abstract

In this Master’s Thesis, I do action research on quality management in my own organization: The Danish tax payments and public debt collection agency SKAT Inddrivelse. My focus is to investigate how the top management of SKAT Inddrivelse can combine performance management by key performance indicators (KPIs) with the traditional quality control measures, where random tests are used to secure that the production is done in accordance with the standard work processes. I have analyzed data using Lerborg’s paradigm theory of management in the public sector and Dahler-Larsen’s theory of quality perspectives. These theories is combined in a theoretical model on quality management to show how performance management by quality-KPIs can be regarded as a superstructure of process management by quality controls, which again can be regarded as a superstructure of the professional self-management of the operating core in the organization. In addition, I have used Mintzberg’s theory of organizational design and Røvik’s theory of translation to examine how the top management can implement a new combined management practice of quality-KPIs and quality controls into the organization. I have analyzed documents and made qualitative interviews with four managers in SKAT. The interview questions focused on how the managers define the purpose of quality management and how they in practice will be able to combine the new performance management by quality-KPIs with the traditional quality control measures. Furthermore, I asked questions about how this new combined quality management practice can be translated to the managers of the middle line and the operating core. The findings show a potential conflict or tension between the documentation and prioritization purposes of performance management by quality-KPIs and the learning purpose of the traditional process management by quality controls. Furthermore, there is a potential tension between these two means of management on one side and the professionalism of the operating core on the other. If quality management is to be consistent and effective, these conflicts and tensions must be handled by the top management. One way to handle these conflicts and tensions is to focus quality management on the internal learning purpose as a means to unite performance management, process management and professionalism. Such a focus on learning will involve the managers of the middle line and the operating core in the quality management and therefore make sense to them. Furthermore, it will transform performance management and quality controls from being top management rituals into being a consistent management practice with a positive effect on quality in the production.