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  • 1.
    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, p. 436-459Article 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.

  • 2.
    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. Linnaeus University, Sweden.
    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 Agency2018In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 34, no 3, p. 240-251Article 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 decentralization 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 hybridization of existing MA roles, but to the reduction in authority and de-hybridization of the MA role, from business partner to a pedagogical role on a consultative basis.

  • 3.
    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)
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