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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, Accounting.
    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 (Refereed)
  • 2. Bino, Catasús
    et al.
    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, Accounting.
    Demography, ideologies and finance: A history of calculation and Swedish pensions2018Conference paper (Refereed)
  • 3.
    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.

  • 4.
    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)
  • 5.
    Mahieddine, Mohamed
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Timing an audit promise: The trial of HQ Bank2017Conference paper (Other academic)
  • 6.
    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)
  • 7.
    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)
  • 8.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Boarding performance: Detours to representational claims of accounting2014Conference paper (Other academic)
  • 9.
    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)
  • 10.
    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. 

  • 11.
    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.

  • 12.
    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.

  • 13.
    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)
  • 14.
    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.

  • 15.
    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.

     

  • 16.
    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.

  • 17.
    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)
  • 18.
    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. 

  • 19.
    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.

  • 20.
    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.

  • 21.
    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)
  • 22.
    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)
  • 23.
    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. 

  • 24.
    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)
1 - 24 of 24
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