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Extensions and intensions of management control: The inclusion of health
Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
2010 (English)In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 2010, no 21, 655-668 p., 8Article in journal (Refereed) Published
Abstract [en]

Interest in management control of intangibles has grown remarkably during the last decades and now includes managing employee health. Research in this field is so far in the early stages: few empirical studies have been undertaken and fewer studies take into consideration the implications of such systems. In this paper we wish to contribute to the field with a qualitative study of instances of management control of health in ten Swedish organizations.

Many good intentions lie behind the idea of making health and ill-health a subject for management control and the expected results are very positive—lower sick-leave rates, reduction of costs and human suffering. Such intentions stand for an intension, i.e. the ideas, properties or state of affairs that are connoted by a word or symbol, in this case what can be connoted by the concept of management control of health, its conceptual position. An intension, however, is not given insofar as a word or concept may be associated to more than one. Thus we set out to interpret management control of health in terms of two conceptual positions, modernism and postmodernism, in order to bring forth two very different intensions of management control of health: one where the practice is seen as an investment with a purpose to visualize ill-health and increase efficiency by putting in place measures to increase employee health; the other where the practice is seen as a means to make the individual accountable in order to be able to intensify control and colonize leisure. 

Place, publisher, year, edition, pages
Elsevier, 2010. Vol. 2010, no 21, 655-668 p., 8
Keyword [en]
Management control, Health, Intangibles, Organization of production, Production of organisation, Modernism, Postmodernism
National Category
Business Administration
Research subject
Business Administration
Identifiers
URN: urn:nbn:se:su:diva-132599DOI: 10.1016/j.cpa.2010.07.001OAI: oai:DiVA.org:su-132599DiVA: diva2:953202
Available from: 2016-08-17 Created: 2016-08-17 Last updated: 2016-08-17

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Holmgren Caicedo, MikaelMårtensson, Maria
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