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  • 1.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, School of Business.
    Johanson, Ulf
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, School of Business.
    Ansvarsfull verksamhetsstyrning2012 (ed. 1)Book (Other academic)
  • 2.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, School of Business.
    Ekonomistyrning: Från budgetering till mångdimensionell versamhetsstyrning2012In: Ledning av företag och förvaltningar: Former, förutsättningar, förändringar / [ed] Lind, Rolf och Westerberg, Anders, Stockholm: SNS förlag, 2012, 87-115 p.Chapter in book (Refereed)
  • 3.
    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)
  • 4.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson Hansson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Tamm Hallström, Kristina
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE). Handelshögskolan i Stockholm, Sverige.
    Identifiering av parallella styrmodeller och deras olikheter: en studie av styrningens komplexitet2014Report (Refereed)
    Abstract [en]

    The Swedish Social Insurance Agency is an authority which in recent years has undergone a number of large-scale reorganizations and attempts to change and improve its management. The size of the authority’s activities and the variety of the demands that are made on this authority, make the management complex. The purpose of this report is to contribute with knowledge of the complexity of management accounting and control within Swedish public sector, based on the example of the Swedish Social Insurance Agency. We ask ourselves three questions: Which management models does the Swedish Social Insurance Agency work with? On which fundamental assumptions are different management accounting and control models based? How do these models relate to each other on a conceptual level? Through the description of the Swedish The Swedish Social Insurance Agency, we can in our analysis identify three management accounting and control models that are used in parallel, that are based on partly different fundamental assumptions. In the discussion, we problematize the similarities and differences of the models and the consequences for management accounting and control prerequisites.

  • 5.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Mårtensson Hansson, Maria
    Stockholm University, Faculty of Social Sciences, School of Business.
    Tamm Hallström, Kristina
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE). Handelshögskolan i Stockholm.
    Management accounting and control practices within a public organization: reinforcing NPM or starting anew2013In: 22nd Nordic Academy of management conference held at University of Iceland Reykjavík, 21-23 August, 2013: Final Program and Abstracts : NFF 2013 On Practice and Knowledge Eruptions, 2013, 131-131 p.Conference paper (Other academic)
  • 6.
    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.

  • 7.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Styrning av samverkan: exempel från två pågående samverkansinitiativ2011Conference paper (Other academic)
  • 8.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, School of Business.
    Styrning av samverkan: Exempel från två pågående samverkansinitiativ2011Conference paper (Other academic)
  • 9.
    Holmgren Caicedo, Mikael
    et al.
    Mälardalen University, Sweden, Linnaeus University, Sweden.
    Mårtensson, Maria
    Mälardalen University, Sweden.
    The makings of a statement: accounting for employee health2010In: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, E-ISSN 1758-745X, Vol. 14, no 4, 286-306 p.Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to explore how the idea of health statements is constructed and on what assumptions it rests.

    Design/methodology/approach – Published health statements from the Swedish municipality of Umea ̊ are analysed in terms of the rhetoric of the arguments that are presented. This is done in order to identify the assumptions the arguments rest on.

    Findings – Although no empirical proof is provided, the arguments presented in the health statements of Umea ̊ municipality follow a logic that goes from success factors to good results via employee health and satisfaction as a proxy of internal quality of work that in turn is assumed to create good quality of service. The construction of that logic is concomitantly the production and reproduction of a moral system of values that rest on the ambiguousness and implicitness.

    Originality/value – A discussion about the assumptions expressed in Umea ̊ municipality’s health statements, how they are constructed to make the management accounting of employee health work and the construction of morals that is implicit in that system. 

  • 10.
    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. 

  • 11.
    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)
  • 12.
    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.

  • 13.
    Holmgren, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson Hansson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Tamm Hallström, Kristina
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE). Handelshögskolan i Stockholm.
    Continuities and discontinuities of management accounting and control: introducing Lean at the Swedish Social Insurance Agency2014Conference paper (Other academic)
    Abstract [en]

    This paper aims to contribute to the understanding of NPM’s aftermath. During the past few decades NPM has been highly influential on management accounting and control practices in the public sector around the world. As an unintended consequence in some public organizations, management accounting and control has become characterized by a strict command and control practice where e.g. attempts to decentralize have paradoxically led to increased centralized control and where focus on efficiency and results has resulted in detailed performance measurements. Some even argue that NPM is the 21st century’s version of scientific management. However, NPM has more recently been challenged and alternatives have been suggested. Thus, different values as well as softer management accounting and control practices have been proposed. Based on a study of management accounting and control practices in the Swedish Social Insurance Agency, this paper analyzes whether the agency’s Lean reform is just a lip-service to show that it is doing something to take action against negative consequences of previous NPM reforms – thus a continuation of NPM – or/and something new, a discontinuation of NPM.

  • 14.
    Holmgren, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson Hansson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Tamm Hallström, Kristina
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Controllerrolen i Försäkringskassans nya styrning.2015Report (Other academic)
  • 15.
    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.

  • 16.
    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.

  • 17.
    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.

  • 18.
    Tamm Hallström, Kristina
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    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. Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Coaching on demand: The role of the management accountant at the Swedish Social Insurance Agency2015Conference paper (Refereed)
  • 19.
    Thomson, Kerstin
    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.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    The quest for public value in the Swedish museum transition2014In: Public value management, measurement and reporting / [ed] James Guthrie, Giuseppe Marcon, Salvatore Russo, Sampson Lee Blair, Jennifer Higgins, Emerald Group Publishing Limited, 2014, 105-128 p.Chapter in book (Refereed)
    Abstract [en]

    Purpose — The aim of this paper is to investigate the nature of public value in the context of Swedish public museum management and how it is created.

    Methodology/approach —The museum context is introduced, and assumptions and principles underpinning new public management (NPM) and public value management, along with examples of applicability and implementation in museums, are presented. Three key issues of convergence and divergence within the theoretical framework — strategic orientation, accountability and performance — are identified and introduced as a gateway to the empirical findings and the ensuing discussion.

    Findings —NPM-oriented values have become part of the strategic orientation of the museum sector. The results of this study show that there exist at least three conceptions of museum management that are based on two different strategic orientations, that is, accessibility and conservation, which also point to different conceptions of value.

    Social implications — Museum management can be seen as the management of tensions between conservation and accessibility and between customer orientation and stakeholder orientation towards the creation of museum value.

    Originality/value of paper — The findings will assist museum management determine not only what value is but also for whom it is valuable, taking into account both present and future generations. 

1 - 19 of 19
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