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  • 1.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Information on working environment and health in organizations: is it relevant to agents on the capital market? 2008In: 31th annual congress of the European Accounting Association, Rotterdam, Netherlands, 23 – 25 April., 2008Conference paper (Refereed)
  • 2.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Management by contract: a study of programmatic and technological aspects2001In: Public Administration - an international quarterly, ISSN 0033-3298, Vol. 79, no 3, 689-706 p.Article in journal (Refereed)
  • 3.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    New public management: NPM : om konkurrensutsättning, kontrakt och kontroll2006 (ed. 1. uppl.)Book (Other academic)
  • 4.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Två decennier med ’New Public Management’ - succé eller fiasko?2004In: Kommunal ekonomi och politik, ISSN 1402-8700, Vol. 8, no 4, 7-24 p.Article in journal (Other academic)
  • 5.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Brorström, B
    Jonsson, L
    Montin, S
    Ramberg, U
    Framgångsrik förändring – ett nationellt kommunforskningsprogram omhantering av förändrade ekonomiska förutsättningar och besvärliga situationer2010Report (Other academic)
  • 6.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Högberg, Olle
    Management by Contract – vad hände?2005In: Kommunal Ekonomi och Politik, Vol. 9, no 2, 7-36 p.Article in journal (Other academic)
  • 7.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Högberg, Olle
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Organisationsreformer i kaleidoskop: stadsdelsnämndsreformen i Stockholm2003In: Kommunal ekonomi och politik, ISSN 1402-8700, Vol. 7, no 3, 7-45 p.Article in journal (Other academic)
  • 8.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Högberg, Olle
    Stockholm University, Faculty of Social Sciences, School of Business, Finance.
    Public-Private Partnership in Social Services – ten years of contract management in the City of Stockholm 2005In: 28th annual congress of the European Accounting Association, Gothenburg, Sweden 18 – 20 May. , 2005Conference paper (Other academic)
  • 9.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Högberg, Olle
    Stockholm University, Faculty of Social Sciences, School of Business, Finance.
    Public-private partnership in social services: the example of the City of Stockholm2005In: The challenge of public-private partnerships: learning from international experience / [ed] Graeme Hodge, Carsten Greve, Cheltenham: Edward Elgar Publishing , 2005Chapter in book (Other academic)
  • 10.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Johanson, U
    Chitoshi, K
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    The Japanese government’s guideline for Intellectual Asset Based Management – structure, application and assessment in small business firms.  2006In: 2nd Workshop on Visualising, Measuring and Managing Intangibles and Intellectual Capital, Maastricht 25 – 27 October, 2006Conference paper (Other academic)
  • 11.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Mårtensson, Maria
    Ekonomistyrning – från budgetering till mångdimensionell verksamhetsstyrning2011In: Ledning av företag och förvaltningar – former, förutsättningar, förändring / [ed] R. Lind, SNS , 2011Chapter in book (Other academic)
  • 12.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Management control transformations: a study in change mechanisms and their continuous effect on management control systems2006In: Journal of Human Resource Costing & Accounting, Vol. 10, no 3, 132-154 p.Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of the paper is to clarify ongoing transformations in an organisation's management control systems (MCSs) by investigating the nature and emergence of internal change mechanisms. Design/methodology/approach – This study uses an inductive methodological approach. Data were obtained from focused interviews with managers at different levels in one public and one private Swedish organisation. Various internal and external documents were also analysed. Findings – The findings indicate that one starting point for achieving continuous MCS transformation in organisations is to select specific transformation mechanisms. These mechanisms appear capable of linking various aspects of organisational time and place, and turning general expectations of continuous change into coordinated action through accountability and organisational learning. Research limitations/implications – The study focuses on enablers rather than barriers in MCS transformation processes. Selection of the specific organisations studied was based partly on how well established their practices were in relation to new MCS aspects. Originality/value – The approach of the paper, which goes beyond a rational outcome orientation, focuses on internal mechanisms of change that contribute to an understanding of how and why MCS become dynamic in effect.

  • 13.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    New Public Management from an Intellectual Capital Perspective – conceptual pros and cons of integrating two concepts of management control2006In: Human Resource Costing and Accounting Network, the 5th International Conference in Stockholm. , 2006Conference paper (Other academic)
  • 14.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    New Public Management from an Intellectual Capital Perspective – conceptual pros and cons of integrating two concepts of management control2006In: 4th International Conference on Accounting, Auditing and Management in Public Sector Reforms, Siena 7 – 9 September, 2006Conference paper (Other academic)
  • 15.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Johanson, U
    Koga, F
    The Japanese government’s guideline for Intellectual Assets Based Management in small business practices.2007In: The 3rd Workshop on Visualising, Measuring and Managing Intangibles and Intellectual Capital, Ferrara 29 – 31 October.   , 2007Conference paper (Other academic)
  • 16. Brorström, B
    et al.
    Nilsson, V
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Ramberg, U
    En referensram för studier av kommuner i förändring2010Report (Other academic)
  • 17. Carmona, Salvador
    et al.
    Grönlund, Anders
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Measures vs actions: The Balanced Scorecard in Swedish Law Enforcement2003In: International Journal of Operations & Production Management, ISSN 0144-3577, E-ISSN 1758-6593, Vol. 23, no 12, 1475-1496 p.Article in journal (Refereed)
  • 18.
    Carrington, Thomas
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Johed, Gustav
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    The construction of top management as a good steward: A study of Swedish annual general meetings.2007In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 20, no 5, 702-728 p.Article in journal (Refereed)
  • 19.
    Du Rietz, Sabina
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Calculative technologies in their social setting: investor analysts’ composition of corporate social and environmental performanceManuscript (preprint) (Other academic)
    Abstract [en]

    The present study analyses how the composition of calculative technologies is affected by the social setting in which the technologies are situated. Previous studies tend to explain technology’s adoption and abandonment by its functionality and its ability to conceive the object under study. Studying the corporate social and environmental performance analysis conducted by institutional investor analysts and their service providers, the present study instead finds that calculative technologies in themselves have a product quality and are located at an intersection of markets. The resulting pressure from different forms of competition affects the composition of the technology. As a result, the technologies are as a result not particularly stable, which prevents the epistemic object, corporate social and environmental performance, from becoming a technological taken-for-granted object. The technology’s functionality is, rather than inherent and stable, attributed to the technology and continuously negotiated.

  • 20.
    Du Rietz, Sabina
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Knowing how to hold to accountIn: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205Article in journal (Refereed)
    Abstract [en]

    Purpose: to analyse the ability and skill of the one enforcing accountability.

    Design/methodology/approach: Knowing how to hold to account is viewed from a perspective of knowing as situated accomplished action. The empirical case consists of Nordic investors who seek to hold companies accountable for their social and environmental performance.

    Findings: The study finds that holding to account consists of distributed knowing and delegated activities. To coordinate the activities accountability relationships within the holding to account practice develops. Apart from internal relationships and the relationship to the accountable, knowing how to hold to account consists of demonstrating authority and successful practice in situations with important others, such as organizational colleagues, competitors and media. When face-to-face with the accountable, the appropriation of a customised and generalizable vocabulary helps the actors distance discussions from the expertise of the accountable, and facilitates the reorganization of business contexts so that their experiences are ‘transferable’ across these contexts.

    Research implications: A depiction of accountability relationships as involving solely the accountable and the one holding to account is too simplistic. As in the present case, the practice of holding to account may include coordinated, multiple actors, even from separate organizations. Rather than focusing on individuals, the study promotes a focus on situations and the actors found therein as the circumstances of the situations will affect any outcome.

    Originality/value: The study focuses on the practice of enforcing accountability, a know how that is often taken for granted, although earlier studies have indicated that such practice is not always successful.

  • 21.
    Du Rietz, Sabina
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Strategies of resistance: Reactions in response to a competing mode of governanceManuscript (preprint) (Other academic)
    Abstract [en]

    Instead of focusing on ‘new’ modes of governance and their technologies, the present work argues that we should as well study what existed before on a market for governance. In this vein, the present study focuses on the pre-existing, challenged, mode of governance and on how the actors react to competition. It studies the reaction of an existing prominent mode of governance when a new form targeting the same subject- companies- and goal- improved social performance- gains territory. In the encounter with CSR and its corporate policies and reporting, the governance technology coupled with the trade unions - Global Framing Agreements- becomes the point of difference and competition. The concept of qualification (Callon, Méadel, & Rabeharisoa, 2002) is here used to conceive of the actions and steps taken by the pre-existing governance actors, the trade unions. The study finds that in a situation of recognised competition from a mode of governance where the technologies are viewed as the main difference, the pre-existing actors react by qualifying their technology and thereby provide the companies with a basis for preference. The qualifying efforts, however, as well change the technology and what the Global Framing Agreement is.

  • 22.
    Du Rietz, Sabina
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    When accounting becomes information: From social and environmental accounts to informed capital market actorsIn: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387Article in journal (Refereed)
    Abstract [en]

    The present study analyses how accounts become identified as information. Using the empirical case of investor analysts and social and environmental issues, it finds that models’ categories structure the detection of accounts and form what becomes information. The availability of accounts as input to the models in turn limits how elaborate the models can be. Information- together with investor attributes and interpretative models- affects the outcome of any analysis, but should not be viewed as independent of its users or their models. Thereby when we fail to take information into consideration, when not reflecting on what is viewed or not viewed as information, we miss an important factor in explaining the outcome of an analysis or the popularity of certain models. 

  • 23.
    Eliasson, Charlotte
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business. Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Johansson, Marie
    Stockholm University. Stockholm University, Faculty of Social Sciences, School of Business. Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Revisorns roll vid granskningsprocessen av goodwill2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and problem: Goodwill arises as a result of a business combination when the purchase price exceeds the net book value of acquired assets. Today, goodwill represents one of the dominant assets recorded on the companies’ balance sheets. The introduction of IFRS/IAS in 2005 has contributed to an increase in demand for qualified auditors. The auditor is increasingly becoming a valuable economic resource who’s main role is to ensure quality of information and build trust between stakeholders.

    IFRS/IAS contains greater elements of subjective principles and assessments compared to the previous regulatory framework. The accounting and valuation therefore becomes a matter of judgment which lays in the auditors’ hands.

    The thesis research question is: “How is the auditing process of goodwill performed by auditors in practice?”

    Purpose: The purpose of this research is to study how auditors apply the regulatory framework, IFRS/IAS, when reviewing goodwill. Furthermore the purpose is to give attention to auditors’ perception of the audit work of this increasingly important asset and discuss the risks and opportunities in the assessment of goodwill.

    Method and methodology: The research is based on an inductive interpretive perspective and a qualitative approach in which 8 semi-structured interviews (with 2 experts, 4 auditors and 2 evaluation specialists) form the design of the study.

    Analysis and conclusions: The research indicates 6 phases in the auditing process of goodwill in practice, which corroborates the theoretical framework. The respondents in this study believe that goodwill is a difficult item to audit because it contains subjective assessments where no right or wrong exist. Furthermore goodwill is often a prestige issue, in which management’s and the auditor’s opinions differ. The underlying purpose of IFRS/IAS regarding the accounting and valuation of goodwill is good, but is not being fully applied in practice, which makes the auditing process more difficult.

  • 24.
    Grönlund, Anders
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Ansvar för fred2008In: Försvaret - under attack!: fyra managementperspektiv på det svenska försvaret, Stockholm: Santérus Förlag, 2008, 99-126 p.Chapter in book (Other academic)
    Abstract [sv]

    I kapitlet diskuteras frågor om ansvar, fred och styrning i försvarsmakten i förhållande till statsmakt, riksdag och regering.

  • 25.
    Grönlund, Anders
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Svärdsten, F
    Energimyndighetens ansvar för att mäta och styra effekter i samhället från tillverkning av biodrivmedel2010Report (Other academic)
  • 26.
    Gustavsson, Bengt
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Aage, Lars-Johan
    Conceptualizing for managerial relevance in B2B research – A grounded theory approach2014In: The journal of business & industrial marketing, ISSN 0885-8624, E-ISSN 2052-1189, Vol. 29, no 7-8, 626-632 p.Article in journal (Refereed)
    Abstract [en]

    Purpose - This study aims to formulate recommendations for business-to-business (B2B) researchers, with the potential to increase the extent to which B2B research is relevant to managers.

    Design/methodology/approach - These recommendations are derived from and inspired by the grounded theory methodology.

    Findings - In this article, we argue that conceptualizations which are potentially relevant to managers are those that discover new perspectives, simplify complexity, enable managers to take action and have an instant grab. To accomplish this as researchers, the authors emphasize fostering a beginner's mind, creating umbrella models, increasing the level of abstraction of concepts and finding the core process in data.

    Originality/value - In this article, we translate the basic principles within the grounded theory methodology into more general recommendations that can be used by B2B researchers.

  • 27.
    Hedlin, Pontus
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    And yet they thrive!—Regaining the relevance of a transparency system2017In: Development Policy Review, ISSN 0950-6764, E-ISSN 1467-7679Article in journal (Refereed)
    Abstract [en]

    Over the past decade, a host of donor organizations implemented transparency systems to make international development aid more transparent to the public. These initiatives have met with little public interest, but their proliferation and development show no sign of diminishing. This article shows how internal importance to the political system, fueled by formal rankings and the exhibition of transparency systems as a flagship initiative, can replace relevance to the public as a driving force for sustainable development. The article concludes by discussing the possibility of a future development where transparency systems finally do connect with user groups, such as citizens of both donor and recipient countries, and gain a relevance even beyond original intentions.

  • 28.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    At the heart of accounting2014In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 27, no 8, 1 p.1342-1343 p.Article in journal (Other academic)
  • 29.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Defying interpretation: Dwelling on and delving into metonymy2014In: Culture and Organization, ISSN 1475-9551, E-ISSN 1477-2760, Vol. 20, no 3, 232-249 p.Article in journal (Refereed)
    Abstract [en]

    To defy interpretation, delay sense making and accommodate a process view, I propose metonymy as an alternative/complement to metaphor in organization studies. By way of three examples I attempt to show how the unpacking of metonymies, i.e. metonymic reading, can delay metaphorical interpretation to allow for the inclusion of alternative views of concrete experience. Thus, although metonymy ultimately yields to metaphor, it seems worthwhile to dwell on and delve into. 

  • 30.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Extensions and intensions of management control: The inclusion of health2010In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 2010, no 21, 655-668 p., 8Article in journal (Refereed)
    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. 

  • 31.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Transparency III2015In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 31, 91-91 p.Article in journal (Refereed)
  • 32.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Transparency redux2014In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 25, no 8, 851-851 p.Article in journal (Other academic)
  • 33.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Höglund, Linda
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Svärdsten Nymans, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Spänningar i styrningen: en strategisk angelägenhet: en fallstudie inom Trafikverket2016Report (Other academic)
  • 34.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Jonsson, Leif
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Förutsättningar för styrning av samverkan: en studie om etableringen av ett samverkansinitiativ mellan kommuner och högskola2013Report (Other academic)
  • 35.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Harnessing plurality: on the managing accounting and control of a collaborative practice2012Conference paper (Refereed)
    Abstract [en]

    The purpose of this paper is to contribute to the field of management accounting and control of inter-organizational collaboration by researching how they are managed and accounted for. We turn thus to the management accounting and control practices in an inter-organizational collaboration called “Robotdalen”, a Swedish robotics initiative that aims at “enabling commercial success of new ideas and research within robotics and automation” (Robotdalen 2012) and ask: how is Robotdalen managed and accounted for? The results of the study show how Robotdalen turns aspects of the inter-organizational relation into intra-organizational ones by among others things, developing its own identity.

  • 36.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Roslender, Robin
    School of Management and Languages, Heriot-Watt University, Edinburgh, UK.
    Managing and measuring employee health and wellbeing: a review and critique2010In: Journal of Accounting & Organizational Change, ISSN 1832-5912, Vol. 6, no 4, 436-459 p.Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to identify the case for taking employee health and wellbeing into account in some way and to consider a range of objections that might be raised against such exercises.

    Design/methodology/approach – The paper identifies the existence of a persistent sickness absence as a cause for concern for a range of stakeholders and how it might be accounted for in the light of recent developments within the intellectual capital field. Attention then turns to some of the difficulties such well meaning interventions might encounter, and briefly considers how a self-accounting approach might in some part overcome these.

    Findings – The paper finds that a programme of empirical research within the field of employee health and wellbeing is now required to ensure that employee health and wellbeing into account.

    Practical implications – While predominantly a discursive contribution to the literature, the paper incorporates some discussion of innovative accounting interventions.

    Originality/value – In contrast to viewing sickness absence from a cost perspective, the paper encourages stakeholders to embrace a wider spectrum of ways of seeing to better understand employee health and wellbeing issues in the work place.

  • 37.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Tamm Hallström, Kristina
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    New Public Management: på jakt efter den perfekta styrningen2013In: Företagsekonomin och samhället / [ed] Hans Hasselbladh, Mikael Holmqvist, Lund: Studentlitteratur AB, 2013, 107-140 p.Chapter in book (Other academic)
    Abstract [sv]

    Kapitlet baseras huvudsakligen på en kvalitativ intervjustudie som inkluderar representanter från den högsta ledningen i Försäkringskassan och deras perspektiv på hur myndigheten organiserar och implementerar sin verksamhetsstyrning. Den frågeställning som kapitlet utgår ifrån är: hur är styrningen i Försäkringskassan organiserad och vilka oavsedda konsekvenser kan identifieras av pågående verksamhetsstyrningsförsök? I analysen identifieras oavsedda konsekvenser som uppstår till följd av hur verksamhetsstyrningen organiseras i en komplex organisatorisk kontext som karaktäriseras av två parallella och delvis motstridiga styrlogiker. Dessa styrlogiker diskuteras sedan utifrån New Public Management. 

  • 38.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Tamm Hallström, Kristina
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Teamed up, not teaming up: Downsourcing responsibility through lean teams2015Conference paper (Refereed)
  • 39.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Tamm Hallström, Kristina
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    The development of the management accountant’s role revisited: an example from the Swedish Social Insurance AgencyIn: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408Article in journal (Refereed)
    Abstract [en]

    This study traces the development of the management accountant (MA) role at the Swedish Social Insurance Agency (SIA). In 2012, the agency began a reformation by implementing the Lean management system in hopes of increasing customer trust. The results of this study show that the authority of the MA rests on decentralisation and the proximity of MAs to managers, as previous research has shown, and more specifically on a definitional and a moral prerogative that may or may not be awarded to MAs enabling them to act as de facto managers. The study shows how the role of the SIA’s operative level MAs changed into a helpdesk function with the role of assisting other groups to help themselves, in this case operative-level teams that had begun performing management accounting tasks. Thus, this study bears witness not to the expansion and hybridisation of existing MA roles, but to the reduction in authority and de-hybridisation of the MA role, from business partner to a pedagogical role on a consultative basis.

  • 40.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Tamm Hallström, Kristina
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    När handläggaren blev teammedlem: om autonomi, lärande och styrning i Försäkringskassan2015Report (Other academic)
  • 41. Höglund, Linda
    et al.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Managing paradoxes in governance: tensions in the emergence of a new board2015In: Contingency, behavioural and evolutionary perspectives on public and nonprofit governance / [ed] Luca Gnan, Alessandro Hinna, Fabio Monteduro, Bingley: Emerald Group Publishing Limited, 2015, 1-30 p.Chapter in book (Refereed)
    Abstract [en]

    Purpose: Taking a micro-perspective of governance that includes pro- blem-solving and stakeholder involvement capabilities as part of the stra- tegic steering role, we wish to contribute to the understanding of the human side of governance. Thus we have studied the relationships between the board and its management and stakeholders, and in so doing we recognize internal and external actors as well as the board itself, and how they all contribute to the implementation of the governance function.

    Methodology/approach: Based on an interpretative approach that focuses on change over time, we performed a qualitative empirical study of the governance of Robotdalen, a small non-profit public organization in Sweden that is a joint public and private collaboration. This chapter forms part of a longitudinal study that has been carried out since 2009. It is based primarily on interviews with board members, management and other stakeholders, and complemented by document studies and observations.

    Findings: Governance practice entails multiple and multilevel tasks, and the tensions between representativeness/professional boards, confor- mance/performance, and controlling/partnering up with management, are prevalent in both small non-profit and public organizations. According to our results the apparent choice between the extremes of each tension is, however, not a choice at all but rather a balancing act. In trying to balance tensions through collaboration between managers, board, financiers, and the hosting university, new governance structures and practices emerge at the organizational level.

    Originality/value: By following the process of the emergence of a new board, we illustrate how various actors work together to co-produce gov- ernance functions in practice. In the past little or no effort has been made to take into account contextual factors such as organizational size an aspect that may influence or shape board characteristics and work methodology. We therefore attempt to do so in our chapter, by studying the emergence of a new board in a small public organization, what possible paradoxes and tensions are involved in such work, and how such tensions are managed. 

  • 42.
    Johanson, Ulf
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mobilizing change through the management control of intangibles2001In: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, Vol. 26, no 7-8, 715-733 p.Article in journal (Refereed)
    Abstract [en]

    This qualitative study explores the management control of intangibles in three Swedish companies. The present analysis is discussed in terms of four theoretical perspectives, namely, evolutionary, action, organizational learning and structuration theory. The results indicate that such enablers of performance as customer and employee perceptions of individuals and organizational and relational competence are the key attributes that firms address. Equally important, however, are different routines that facilitate learning and the transformation of knowledge into action. Routines additional to surveys include statistical analysis, benchmarking, dialogues, salary bonuses, and contracts.

  • 43. Johanson, Ulf
    et al.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Att mäta och styra verksamheten: modeller med fokus på icke-materiella resurser2001Book (Refereed)
  • 44. Johanson, Ulf
    et al.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Verksamhetsstyrning: för utveckling, förbättring och förändring2007 (ed. 1. uppl.)Book (Refereed)
  • 45. Johansson, Ulf
    et al.
    Koga, Chitoshi
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Breaking Taboos –implementing Intellectual Asset-based Management Guidelines2009In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 10, no 4, 520-538 p.Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to highlight how, and why, some small and medium-sized high-tech Japanese firms apply and assess the “intellectual asset-based management” (IAbM) guidelines issued by the Japanese Ministry of Economy, Trade and Industry in October 2005.Design/methodology/approach – This is an interpretive case study linking semi-structured interview and document data from four Japanese firms that have issued IAbM reports containing ideas about the processes of creating knowledge and routines in their organizations.Findings – The findings indicate that the firms studied essentially follow the guidelines, although pinpointing how this affects their internal management is difficult. The IAbM report is primarily used for external communication, with the capital market and with existing and potential customers.Practical implications – The practical implications found in this paper relate mainly to the four challenges found already in research by Johanson, i.e. uniqueness versus comparability, confidentiality versus accountability, market communication and management control.Originality/value – The unique features of this paper are found mainly in the empirical parts, where the guidelines and the sample of small and medium-sized Japanese firms form an interesting and seldom used empirical point of departure. The findings concerning actual use and interpretation of a guideline could also, of course, be regarded as a distinctive aspect of this paper.

  • 46.
    Johansson, Ulf
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Measuring to understand intangible performance drivers2001In: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, Vol. 10, no 3, 407-437 p.Article in journal (Refereed)
    Abstract [en]

    The present qualitative study explores what eleven Swedish organizations have systematically worked at to increase the understanding of the importance of intangibles as performance drivers. The present analysis is accomplished using a combination of evolutionary theory, knowledge-based theory and organizational learning. The results indicate that assets in an accounting sense seem to be of less interest than perceptions of activities that enable future performance. These “enablers” are often customer and employee perceptions of individual, organizational and relational competence. The way for the firms to ascertain a continuous organizational learning process with respect to the value creation chain is to measure intangibles as well as to maintain organizational routines that ensure the transformation of measurement results into action.

  • 47. Modell, Sven
    et al.
    Grönlund, AndersStockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Effektivitet och styrning i statliga myndigheter 2006Collection (editor) (Other academic)
  • 48.
    Mårtensson, Maria
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Tamm Hallström, Kristina
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Managing street-level bureaucrats in the aftermath of NPM – the every day life and work of case workers at the Swedish Social Insurance Agency2015Conference paper (Refereed)
    Abstract [en]

    The paper aims to contribute to the understanding of NPM's aftermath. During the last decades, NPM has been highly influential of management accounting and control practices in the public sector around the world. As an unintended consequence, management accounting and control has become a command and control driven practice where attempts to decentralize and to empower have paradoxically lead to increased centralized control and disempowerment because the focus on efficiency and results has resulted in detailed performance measurement.

    In this paper we account for a case study of the Swedish Social Insurance Agency (SIA) that has been undertaking a major management accounting and control reform since 2012 in order to curb the unexpected consequences of previous NPM reforms. The study focuses on street-level bureaucrats and is based on 30 semi-structured interviews, of mainly case-workers, that were conducted in 2014. The interest in the work conducted by street-level bureaucrats dates back to the 1980s with Lipsky's seminal work based on studies undertaken at the very birth of NPM. Now, 30 years later, a new crossroad can be identified, where the ideals of NPM are challenged, which makes it relevant to return to this practice. The paper discusses how the everyday life and work of the case-workers has changed in response to the management accounting and control changes that have taken place at the agency.

  • 49.
    Pashkevich, Natallia
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting. Stockholm University, Faculty of Social Sciences, School of Business, Operations Management.
    Information Worker Productivity at the Individual Level2012In: The Role of Education in Economy and Society / [ed] Lindile L. Ndabeni, Darek M. Haftor, Sytse Strijbos, Amsterdam, 2012Conference paper (Refereed)
    Abstract [en]

    Over the last decade, information-intensive organizations have become one of the fastest growing sectors of the economy in modern society. The production process in these organizations is characterized by high information content and the intangible nature of the input and output. At a time of limited resources and rigid competition, businesses must rely on accurate data regarding firm performance. Undoubtedly, productivity is a crucial determinant for the success of any organization. In an information-intensive environment it becomes increasingly difficult for managers to control the production process, a consequence of a lack of scientific-based approaches in the measurement of information worker productivity. The proposed research aims to address specific difficulties related to productivity measurement in an information-intensive environment and to propose techniques for the measurement of information worker productivity at the individual level. The necessity for empirical research on the interaction between IT-use, information and productivity at the individual level of information workers is also discussed.

  • 50.
    Pashkevich, Natallia
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Once Again to the Issue of the IT Productivity Paradox: Predictors and its State at the Present Time2012In: Collection of Scientific Papers XXII International Scientific Conference "New Trends in Economics and Management" / [ed] Krivorotov V.V., Maiburov I.A., Frolova W.D., Ekaterinburg, 2012, 5-9 p.Conference paper (Refereed)
    Abstract [en]

    With the emergence and development of IT, much of the research community and society as a whole presumed that investment in IT increases productivity, and that the relationship between them is quite measurable. The issue of how IT influences on productivity and economic growth has been hotly discussed among researchers on both macro and micro levels. This paper considers the state of the IT productivity paradox at the present time from the perspective of micro level to define a gap in the given domain and identifies directions for further research.

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