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  • 1.
    Bay, Charlotta
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Catasús, Bino
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Accounting talk and emotions- a study of the sense making process of accounts2018Conference paper (Other academic)
    Abstract [en]

    This paper is concerned with the role of emotions in reading and interpreting financial accounts. Even though people’s capacity to understand accounting to a large extent has been taken as given in the accounting research field, some studies have shown that accounting information nor the ability to interpret it, seldom inhibit any universal meaning. Prior research demonstrates how accounting users tend to engage in various kinds of sense making activities, referred to as “accounting talk”, in which cognitive capacities are developed, helping people translating accounting information into local contextualized knowledge. Whereas previous studies of accounting talk have focused on how the individual’s cognitive resources are developed, this paper broadens the analytical scope to include the emotive resources for making sense of financial accounts. The paper provides a detailed close-up of how pension-savers interpret and react to financial accounts presented to them during individual pension advisory meetings. Informed by a sociological approach to emotions, the empirical results indicate that emotions play several but different roles in people’s interpretations of financial accounts, and should not necessarily be perceived as inhibiting people’s cognitive sense-making ability. In fact, the relation between rational reasoning and emotions in relation to accounts should be understood as a symbiotic interdependence.

  • 2.
    Catasús, Bino
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Bay, Charlotta
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Demography, ideologies and finance: A history of calculation and Swedish pensions2018Conference paper (Other academic)
    Abstract [en]

    This paper reports from a study of four pension reforms in Sweden over the last century. The paper tests the dominant idea that pension systems as well as accounting technologies are a part of the neoliberal influenced financialization of the private sphere. Although corroborating the proposition about financialization, the paper suggests that programs such as financialization is temporal because they are challenged by obligatory points of controversy. These obligatory points of controversy recur over time as issues that pension systems need to handle with decisions and calculations. The study finds that the obligatory points of controversy, however, are never solved because they interact and are in flux. In Sweden, the three controversies that are repeated are the discussion of demography, finance and ideology. These three issues forces the decisionmaker to answer such issues as “what is it to be Swedish?”, “can we afford this?” and “what is our idea of involvement between of the state/the private sector?”

  • 3.
    Catasús, Bino
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Bay, Charlotta
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    The "death" of calculation: Exploring the conditions of calculative practices2020Conference paper (Other academic)
    Abstract [en]

    This paper draws attention to people’s pension savings and their responses to the increasing calls urging them to engage in practices of calculation about their future life as retirees. Recurring studies report that these calculation exercises have turned out to raise problems to people, provoking – at times – frustration or even indifference among pension savers. But why is that so? Why do people not engage in this kind of calculations?

    Prior literature suggests that mechanic calculation presupposes a set of conditions. Individual knowledge-based capacity (Lusardi and Mitchell 2007) as well as commensurate translations that enables possibilities for comparisons between different kinds of choices (Espeland and Stevens 1998; Callon & Law, 2005) are but a few conditions that are suggested to be fulfilled in order to make rational calculation feasible. There are situations, however, when calculation is called for and expected to be attended to without controversy, but still turn out as moments where rational principles of calculation do not seem to apply (Espeland and Stevens 1998). Calculating one’s pension might be argued to represent one such situation. Based on our empirical observations, the basis for rational calculation seems to be challenged when pension savers are asked to imagine an existence taking place in a future several decades ahead from the life they lead today. Hence, in order to further explore the reasons to this experienced calculative dilemma, we ask: What role does future play in practicing pension calculations?

    The aim of this paper is to extend our understanding of the conditions of calculation. The idea is to investigate situations in which calculation entail dilemmas of rationality. To frame the conditions of calculation, we draw on Jaspers’ idea of boundary situations (2010). A boundary situation is a moment in which a person is faced with discrepancies and contradictions that cannot easily be resolved by means of rational thinking. We suggest that people’s pension management offers such a moment, investigating how people read and understand pension accounts in the light of a future that involves different kinds of ‘deaths’: the termination of professional life; the consequences of physical decay, and the end of life itself.

    The study demonstrates that practices of calculations inevitably links to imagining the future but also, and by consequence, how calculations become circumscribed when these future imaginations involve existential concerns that rule out rational reasoning. In such cases, calculations transforms into a practice that stretches beyond rationality, suggesting that when the future is unimaginable, calculation becomes nonsensical or even absurd. This, in turn, adds a time dimension to the conditions of calculation, an issue which to date has not explicitly been addressed in prior accounting literature.

  • 4.
    Catasús, Bino
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    The proxemics of accounts2017Conference paper (Refereed)
    Abstract [en]

    Earlier literature has shown that accounting overcomes distances to make the things actionable. This paper aims to add to this literature by proposing that it is the account that is at stake when organizations produce distance. We mobilize ideas from the study of proxemics which holds that social interaction is dependent on the ways distance is achieved between two actors. By reporting on a study of a board designing a scorecard as well as producing and analyzing reports, this paper shows that the board is committed to achieving different distances and that the accounts are mobilized differently to accomplish a comfortable proximity. Albeit the strains of making fair representations is a recurring issue for the board, we find that the board mobilizes accounting to achieve separate, and plural distances by imagining ‘the other.’ The board recognizes that accounts are enacted by others (including themselves in the future), and this puts demands on the board to mobilize accounts in ways in which the outcome is a comfortable and plural distances. The board adds to earlier research by concluding that the work of producing, communicating and consuming reports are affected by the ways 'the other' is imagined. That is, the representational dilemma, so often highlighted in accounting, would benefit from including the presumed consumer of the report. After all, there might be someone reading and be acting on the incomplete representation.

  • 5.
    Löwstedt, Jan
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Management & Organisation.
    Sundström, A
    Stockholm University, Faculty of Social Sciences, School of Business, Management & Organisation.
    Stability and Change in the Organization of Product Development - The History of AB Svenska Fläktfabriken2010Conference paper (Refereed)
  • 6. Pflueger, Dane
    et al.
    Chahed, Yasmine
    Charnock, Rob
    Du Rietz, Sabina
    Palermo, Tommaso
    Parisi, Christiana
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Toh, Dorothy
    Yu, Lichen
    Workshop as method: A technology of humility for interpretive accounting research2020Conference paper (Other academic)
  • 7.
    Piber, Martin
    et al.
    Innsbruck Universität.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    The consumption of performance: conflicting frames, stories and accounting signs in museums2012In: European Institute for Advanced Studies in Management (EIASM): 4th Workshop on "Managing Cultural Organisations", Bologna, Italy, October 25-26, 2012, 2012Conference paper (Refereed)
  • 8.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Action at what distance?: on the value of distance, and accounting technologies as ‘distancing objects’ in board work2012Conference paper (Other academic)
  • 9.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    AI in management control: Emergent forms, practices, and infrastructures2024In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, article id 102701Article in journal (Refereed)
    Abstract [en]

    This paper discusses the significance of Artificial Intelligence (AI), particularly Machine Learning (ML) and Large Language Processing (LLP), in the context of management control. The key concern is the epistemological shift from traditional deductive approaches to an inductive approach brought about by AI technologies. The paper elaborates on shifts related to the forms, practices, and infrastructures of management control, discussing new avenues for research in social studies of accounting. The discussion outlines how the integration of AI in accounting not only changes accounting practice but also fuels the relevance of some of the prior insights about social aspects of calculative practices. On a final note, the paper also suggests that, given the speed and scope at which new calculative technology is being introduced in virtually all parts of society, accounting scholars may draw upon prior insights and contribute to wider debates about the social impact of AI in society.

  • 10.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Boarding performance: Detours to representational claims of accounting2014Conference paper (Other academic)
  • 11.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, School of Business.
    Boardroom distance management: ‘balanced scorecard’ design and the distance between owners and managers2012Conference paper (Refereed)
  • 12.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    (For)getting things in numbers: Commensuration and durability of traveling accounting inscriptions2020Conference paper (Other academic)
  • 13.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Framing numbers "at a distance": Intangible performance reporting in a theater2011In: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, E-ISSN 1758-745X, Vol. 15, no 4, p. 260-278Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to explore how the framing of numbers may be related to the distance between the information provider and information users.

    Design/methodology/approach – The design of the paper is a case study, in an organizational situation where there are perceived problems in producing stable inscriptions for reporting to users at a distance. The study focuses on the top management level in a small-sized publicly-funded theater. The qualitative research design incorporates interviews, observations and document analysis.

    Findings – The paper illustrates how knowledge and understanding of the circumstances of measurement form a substantial part of what constitutes “distance” between an accounting user and the referred context. It is argued that the framing of numbers may be utilized as a means to control action at a distance. The findings also imply that the use of measurements regarding intangibles may be perceived as useful for purposes beyond internal management.

    Originality/value – The paper contributes in two ways to prior research on accountability relations and accounting as an enabler of action at a distance: it elaborates on what constitutes a distance, and it also adds an emphasis on reciprocal behavior by the provider of information in an accountability relation.

  • 14.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Framing numbers 'at a distance': intangible performance reporting in a theater2011In: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, E-ISSN 1758-745X, Vol. 15, no 4, p. 260-278Article in journal (Refereed)
    Abstract [en]

    Purpose – The aim is to explore how the framing of numbers may be related to the distance between the information provider and information users.

    Design/methodology/approach – The design of the paper is a case study, in an organizational situation where there are perceived problems in producing stable inscriptions for reporting to users at a distance. The study focuses on the top management level in a small sized publicly funded theater. The qualitative research design incorporates interviews, observations and document analysis.

    Findings – The paper illustrates how knowledge and understanding of the circumstances of measurement form a substantial part of what constitutes ‘distance’ between an accounting user and the referred context. It is argued that the framing of numbers may be utilized as a means to control action at a distance. The findings also imply that the use of measurements regarding intangibles may be perceived as useful for purposes beyond internal management.

    Originality/value – The paper contributes in two ways to prior research on accountability relations and accounting as an enabler of action at a distance: it elaborates on what constitutes a distance, and it also adds an emphasis on reciprocal behavior by the provider of information in an accountability relation. 

  • 15.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, School of Business.
    Intangible Performance in a Theater: Directing the Audience of Reports2011Conference paper (Refereed)
    Abstract [en]

    In an organization where performance is perceived to be difficult to measure, the paper studies

    how the performance information producer relates to the measurement dilemma in reporting by

    numbers to information users at different levels of distance. The paper is a case study of

    measurement practices, from the perspective of the information producer, focusing on the top

    management level in a publicly funded theater. The qualitative research design incorporated

    interviews, participant observations and document analysis. The analysis draws mainly from

    literature in measurement and intangibles. In the study, an anxious use of numbers in reporting to

    distant information users illustrates how the confidence in reporting numbers regarding

    intangibles is related to the (dis)trust in external users’ second-order measurement practices, and

    the (lack of) control of users’ framing of measurement. The case reveals efforts made for

    controlling external users’ framing of reported numbers, implicating how accountability relations

    and long-distance control by numbers may work bi-directional.

  • 16.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Lost in commensuration: ontological tensions in a culture budget meeting2015In: Abstractförteckning: 105. Valuations I: Machineries, 2015Conference paper (Refereed)
  • 17.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Managing distances: Ontological work of ‘distancing’ in the consumption of accountingManuscript (preprint) (Other academic)
    Abstract [en]

    This paper sets out to contribute to the earlier propositions that accounting creates a distance and that accounts make it possible to manage at a distance. By moving away from distance as a problem and instead attending to how accounts are mobilized to enact distance, this study seeks to reconsider the relationship between accounting practices and distance. That is, to study the interrelation between accounting representation and action we explore practices of distancing. We report from an ethnography of board work in a theatre company, where we analyse the link between accounts and distance inside and outside of the boardroom. We find that when mobilizing accounting, actors in and around the board imagine the future consumption of accounts. Findings illustrate that distancing involves the enactment of a future self (self- distancing) as well as of the absent ‘others’. Thus, distance is an effect of the way accounts are mobilized and consumed and accounts are mobilized in particular ways to enable the enactment of particular distances. A second finding, that distancing takes place in many places simultaneously, implies that the link between accounting and distance cannot be conceptualized as singular. We suggest that the mediating function that accounting may serve between organization and action may have more to do with the ontological work in the consumption of accounts than with inherent properties of the accounts.

  • 18.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, School of Business.
    (O)möjligt uppdrag?: - om redovisning som synliggörare av värdeskapande i verksamhet med offentligt uppdrag2010Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The thesis attempts to recognize the role of accounting, and its ability to articulate value creation, in the public sector. The study is carried out by two case studies, in publicly funded theaters. The main aim is increased understanding of the accounting’s role in organizations where the core goals are non- financial, or even non-measureable. An additional aim is, to suggest an approach to non-measureable values in accounting and management accounting.

    At first, the two case studies are presented: Stockholms Stadsteater and Västerbottensteatern. The case theaters are represented in the study by an analysis of performed conversation interviews and observations. In the analysis the author considers relevant literature and theoretical models in the research areas of accounting, management accounting and arts management.

    The thesis implies that the role of accounting is multi-facetted. The role of accounting can be explained as two tasks, an internal and an external task, which both occur in a tangible and an abstract dimension. The two dimensions of the two tasks makes four characters of the accounting.

    The study upholds problems in recognizing value creation by only taking one of these characters into account. In order to articulate the value creation, the author suggests that all of the recognized characters of accounting are to be considered, as the value created only can be recognized in the in-between of these characters.

     

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  • 19.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Ontological work in board practices: Organizing the governing of multiple performanceManuscript (preprint) (Other academic)
    Abstract [en]

    The constitutive role of accounting, proposed in social studies of accounting, complicates the understanding of the relationship between organizational realities and accounting representations of organizations. Making this conflict an empirical question, the study attends to the ontological work in practices of representing organizational Performance in a boardroom. The study draws upon an ethnographic study of management and board work in a theatre company in 2010-2015. By attending particularly to the ontological work in accounting practices of knowing company performance, the aim of the paper is to contribute to the understanding of the role of accounting in the enactment of organizational realities.  Findings illuminate how board practices of monitoring and reporting on Performance produce multiple ontologies of Performance. Rather than striving for commensuration or elimination of such differences, the theatre board organizes its practices to uphold multiple, ontologically different, versions of Performance. The study contributes to recent discussions on fluidity and ontological multiplicity in accounting practices, and the paper calls for further analysis of ontological compatibility between accounting technologies and the practices in which these are used.

  • 20.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Performance on tour: Accounting and the circulation of performance traces in an arts organization2013Conference paper (Other academic)
  • 21.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Representing Performance | Performing Representation: Ontology in accounting practice2015Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    Social studies of accounting have drawn attention to the dubious role of accounting as a representational link between organizational realities and action. Based on five years immersion with performance management and board work in a theatre company, this thesis inquires into the ontological significance of accounting practices. The study takes a praxiographic approach, which emphasizes action and relocates questions of representation towards the practices in which representations are mobilized. The research questions refer specifically to ontological work related to commensurability and distance in accounting practices. Four papers attend to the manners in which the organizational performance of the theatre company is represented in different situations of managing, governing and reporting. The papers demonstrate and analyse different examples of ontological work involved in achieving (or retracting) representational links. In conclusion, the thesis places the organizing of ontological tensions – especially the tension between singular accounting representations and multiple organizational realities – at the core of accounting representation practices. The thesis thus contributes to practical, theoretical and philosophical discussions on the links between accounting practices, accounts and reality. 

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    Representing Performance | Performing Representation
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    Omslagsframsida
  • 22.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, School of Business.
    Taking accounting to the stage - what is the role of accounting in a theater?2010In: 6th interdisciplinary workshop on intangibles, intellectual capital & extra-financial information, EIASM, Catania, September-October. , 2010Conference paper (Other academic)
    Abstract [en]

    In arts and culture organizations significant targets referrers to intangible value creation that is difficult to measure. Aiming to support further improvements in approaching non-measureable value creation in accounting and management accounting, this paper discusses the role of accounting in the context of a publicly funded theater. The research design comprises two case studies and a literature review. A theoretical framework for the analysis is synthesized from arts management and accounting literature on intangibles and intellectual capital. The findings imply that accounting in a theater organization is multi-facetted; the role of accounting may be explained as having two different general tasks, an internal and an external task, which both occur in a tangible and an abstract dimension. Drawing from arts management theory, the paper suggests that accounting in an art firm can be viewed as an 'aesthetic play' in which given accounts are actors that need to be given place to play in order for intangible performance to render visible.

  • 23.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    The ontological making of a ‘fundable object’: Commensuration and incommensurability in a budget meetingManuscript (preprint) (Other academic)
    Abstract [en]

    Based on four years of immersion with managerial and board work in a performing arts company, this paper examines the ontological work involved in translations between organizational matters and numerical representation. While the managers struggle with commensuration to make their arguments for increased funding coherent in numbers, the political representatives in turn struggle to extract ‘fundable objects’ from commensurate numbers. The study finds the process of ‘making things the same’ to enable budgeting decisions to be accompanied with a no less significant counterachievement of ‘making things different’. The study links accounting literature on commensuration to recent studies of ontology in Science and Technology Studies. It thus emphasizes the ontological achievement implicit in work with representations, contributing to our understanding of representation in accounting practice.

  • 24.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Transparency2012In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 23, no 2, p. 175-Article in journal (Refereed)
  • 25.
    Sundström, Andreas
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Catasús, Bino
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Let the right one in: ‘Accounting proxemics’ in the design of performance indicators2022In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, article id 102538Article in journal (Refereed)
    Abstract [en]

    The study introduces the notion of accounting proxemics to analyse the relationships between accounts, action, and distance. Earlier literature has emphasized that distance is a problem in accounting, relating not least to the issues of representational distance as well as the relationship between distance and control. While earlier research has convincingly shown that accounting and distance are interlinked, the ways in which various concerns with distance are addressed in practice have received less attention. In response, this paper develops the notion of accounting proxemics to analytically approach questions about how various concerns with distance are addressed in practice.Empirically, the paper recounts a narrative of how a board approached distance as a concern in its work with the design, communication, and consumption of accounts. The paper finds that the board mobilized accounting to process three concerns with distance: the long-distance, immediacy, and constitutive problems. The paper details the ways in which the board continuously ‘made up’ multiple users to simulate the ways in which the accounts may invoke possible problems of the long-distance, immediacy, or constitutive aspects of accounting representation. In effect, the design of reports is influenced by how ‘the other reader’ is imagined. This imagined ‘other’ reader is a central character who is invited into the discussion of how to achieve a comfortable distance, i.e., a distance that offers the possibility of (in)action. 

  • 26.
    Sundström, Andreas
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Catasús, Bino
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Managing distance: Imagining the consumption of accounts2017Conference paper (Refereed)
  • 27.
    Sundström, Andreas
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Svärdsten Nymans, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Coordinating strategy and management control in public sector strategic management2023Conference paper (Other academic)
  • 28.
    Sundström, Andreas
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Wällstedt, Niklas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Intresserande samverkan: Från samsyn till framsyn – en studie inom Trafikverket2017Report (Refereed)
    Abstract [sv]

    Denna rapport har som mål att studera hur Trafikverket praktiserar strategi tillsammans med andra intressenter och aktörer. Rapporten utgör delprojekt 3 i ett större treårigt projekt som genomförts inom Akademin för ekonomistyrning i staten (AES) vid Företagsekonomiska institutionen, Stockholms universitet. Projektet har finansierats av Trafikverket, inom ramen för FoI-portfölj nummer sex, Trafikverket – en modern myndighet. Tidigare delrapporter inom projektet har visat att det internt i organisationen finns flera bilder av hur strategin ska omsättas i praktiken, samt diskuterat vad som är viktigt i detta arbete. Då en stor del av Trafikverkets uppdrag genomförs av externa parter ingår det också i forskningsprojektet att studera vad som händer med Trafikverkets strategiska arbete i externa relationer. När flera organisationers strategier möts, påverkar och påverkas av varandra väcks frågor om hur strategier samverkar och hur sådan strategisk samverkan fungerar i praktiken. Målet med denna rapport är därför att utveckla kunskap om strategisk verksamhetsstyrning genom att koppla samman frågor om strategi med frågor om samverkan. Detta uppnås genom att studera hur samverkan fungerar i praktiken. Som grund för rapporten har tre olika exempel på praktiker studerats där Trafikverket möter andra aktörer i planering och genomförande av Trafikverkets arbete.

    För att utveckla förståelsen av samverkan antar studien ett samverkansperspektiv: studien tar utgångspunkt i praktiken, snarare än i de samverkande aktörerna. Till skillnad från tidigare samverkansstudiers fokus på enskilda organisationers nytta av att samverka, innebär detta samverkansperspektiv fördjupade frågor om hur olika aktörer med olika intressen verkar samman, och hur sådan samverkan fungerar i praktiken. För att kunna diskutera samverkan på ett konstruktivt sätt används tre teoretiska begrepp i rapporten: mångfald, intressering och löften. Med dessa begrepp som utgångspunkt inriktas analysen på att undersöka förutsättningar för samverkan. Utifrån analysen av samverkans förutsättningar presenteras i rapportens avslutande kapitel ett utvecklat förhållningssätt till samverkan: intresserande samverkan. 

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  • 29.
    Wällstedt, Niklas
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Conditions for collaboration: Multiplicity, interessement and promises in co-laboratory achievements2017Conference paper (Refereed)
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