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2D Dood financial management and asset management

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Swedish municipalities have an extensive maintenance debt for water and sewage, but also for streets and roads. This is surprising given that the requirements for good financial management have been tightened in the 2000s. Previous studies show that shrinking municipalities are poor at describing the management and development of fixed assets. Several studies have shown that municipalities with a declining population base have difficulty prioritizing strategic competence and that strategic planning is neglected. Another study shows that descriptions of the status, management and development of fixed assets are rare in growing municipalities.
A consequence of the poor description of strategic asset management by municipalities is that it is difficult for citizens and other stakeholders to know whether the municipality is acting in accordance with good financial management and thus also ensuring intergenerational equity. The results of the above mentioned studies suggest that it is important to continue studies on the topic of good financial management and strategic asset management in a municipal context.


The purpose of the study is thus to highlight and discuss whether and in what way good financial management includes objectives related to the management and development of fixed assets (strategic asset management), in water and sewage and streets and roads. This is important to ensure equity, both over time, i.e. between generations, and between different municipalities and types of municipalities.

Project goal

The study covers about one tenth, 27, of Sweden’s municipalities. The end result will be a scientific article in English and a microlearning that communicates to politicians and officials in municipalities.