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  • 1.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Catasús, Bino
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Designing semi-confusing management control systems - sensebreaking in the Swedish Armed Forces2010Conference paper (Refereed)
  • 2.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Catasús, Bino
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Towards the next generation of public management: A study of management control and communication in the Swedish Armed Forces2011In: International Journal of Public Sector Management, ISSN 0951-3558, E-ISSN 1758-6666, Vol. 24, no 2, p. 122-145Article in journal (Refereed)
    Abstract [en]

    Purpose – This paper aims to present an empirical case where fundamental changes in the environment have forced an organization to re‐evaluate its management control systems and possibly search for destabilizing supporting routines in order to unlearn the established ways of measuring and controlling within the organization. The problem, however, is that organizational technologies often work in the other direction, i.e. they promote stability in organizational routines. The paper seeks to increase understanding regarding the importance of destabilizing, or, as the authors like to call them, sensebreaking activities within organizations that are present in rapidly changing environments.

    Design/methodology/approach – The authors used multiple sources and multiple techniques to collect data; interviews with managers, participation in meetings, and document analysis such as annual reports, pamphlets, speeches and Swedish Armed Forces's (SAF's) web site.

    Findings – The study is clearly presented in a design‐oriented way. The benefits, however, are that it illustrates that the available models take for granted that the organization has a mission that is accepted. When the mission is debated, the focus and practice of management control falls into pieces. Also, when the ontology of the organization is debated, flexibility does not suffice. The proposition is that it is through sensebreaking that a reflective position may be held. That is, a position where everything may be questioned and that this questioning never stops.

    Originality/value – The study of the SAF could probably be labeled a study of an extreme case. Extreme cases facilitate theory building because the dynamics being examined tend to be more visible than they might be in other contexts. The caveat, however, is that this particular case study risks becoming anecdotal since the SAF is, per definition, one of a kind. The paper's argument, however, is that the SAF acts as an illustration of the limits (and possibilities) of management control theory and how it is framed as a technology in a milieu that is neither relatively stable nor stable, but rather under extraordinary pressure for change.

  • 3.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Graaf, Johan
    Jannesson, Erik
    Parment, Anders
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Boken om ekonomistyrning2018 (ed. 2)Book (Other academic)
  • 4.
    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)
  • 5.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business.
    Colliding discourses?: New Public Management from an Intellectual Capital Perspective.2007In: Intellectual Capital Revisited:: Paradoxes in the Knowledge Insentive Organisation, Edward Elgar Publishing: Cheltenham, UK , 2007Chapter in book (Refereed)
  • 6.
    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, p. 132-154Article 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.

  • 7.
    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)
  • 8.
    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)
  • 9.
    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)
  • 10.
    Catasús, Bino
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    The communication of human accounts: Examining models of sensegiving2009In: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, E-ISSN 1758-745X, Vol. 13, no 2, p. 163-179Article in journal (Refereed)
    Abstract [en]

    Purpose

    The purpose of the paper is to reflect on how sensegiving cues are encapsulated in models of reporting for human resources. This has been by investigating elements, arguments and formats of the models.

    Design/methodology/approach

    This paper focuses on the three discourses of human resourcereporting that Jan-Erik Gröjer is a part of. This paper is an appreciation of the importance of Jan-Erik’s work in the field of human resource communication as well as an illustration of how ideas and models changes over time.

    Findings

    The paper concludes that: there is no coherent idea of how sensegiving should be made in

    order to affect the sensemaking processes of human resources, the models emanate from different forms of critiques and the sensegiving cues change accordingly, and accounting for human resources has an ethical dimension.

    Practical implications

    The choice of model for reporting on human resources affects not only the content of the human resource report (the what and how question), but also affected by which arguments are considered as most efficient in the sensegiving process.

    Originality/value

    The paper contributes to the understanding of how sensemaking is dependent on which sensegiving cues bring forward in the accounts of human accounts.

  • 11.
    Habersam, Michael
    et al.
    University of Innsbruck, School of Management.
    Piber, Martin
    University of Innsbruck, School of Management.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business.
    Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices2013In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 24, no 3-4, p. 319-337Article in journal (Refereed)
    Abstract [en]

    The aim of this paper is to contribute to the understanding of how a mandatory external (mostly) non-financial reporting process, labelled Knowledge Balance Sheets (KBS), is interpreted and used by different stakeholders in the Austrian university system. We are also interested in how the content and structure of the report transforms over time, how the possible link to the internal management control agenda is made, and how it reshapes organizational routines. The paper applies a critical approach where mostly non-financial, intellectual capital-related measurement, management, and reporting processes and structures are being questioned and discussed from different perspectives. This study is based on a qualitative case study approach where a number of semistructured interviews have been conducted in various Austrian universities at different management levels over a period of approximately one year. In addition, interviews have been held with other stakeholders of universities (e.g., representatives from the ministry) and with members of the working group dealing with the KBS at the supra-university level. An inductively oriented methodology was chosen to obtain a deeper understanding of the current (management) interpretation and use of the KBS, both externally and internally. This paper aims to investigate the practice of KBS in order to build new knowledge relating to both externally oriented reporting and internally oriented management control. The findings indicate that as a reporting-tool, the KBS is embedded in a broader framework of governance and accountability regarding public universities, and interlinks the following different reporting-formats: (1) the KBS itself, (2) the performance report, and (3) the financial statement of accounts. Rectors, deans, and management accountants have highlighted different parts of the framework as important and problematic. However, it is obvious that governing via externally oriented reports and rules of accountability also has relevance to internal management decision and control agendas. Furthermore, there is an on-going debate about measuring, benchmarking, and standardizing qualities within and between universities. Scientific professionals generally question the viability of only one standardized reporting format for scientific outcomes, while the administrative staff usually promotes the necessity of such a report – for example, with respect to benchmarking routines. By analysing the practices triggered by KBS reporting, we contribute to the discussion of how performance (measures and targets) can be represented, interpreted, and acted upon within public organizations in general and within public universities in particular.

  • 12. Jannesson, Erik
    et al.
    Skoog, MattiStockholm University, Faculty of Social Sciences, School of Business.
    Perspektiv på ekonomistyrning2013Collection (editor) (Other academic)
  • 13.
    Johanson, Ulf
    et al.
    Mälardalen University, Västerås, Sweden.
    Koga, Chitoshi
    Skoog, Matti
    Mälardalen University, Västerås, Sweden.
    Henningsson, Johan
    Mälardalen University, Västerås, Sweden.
    The Japanese Government’s intellectual capital reporting guideline: What are the challenges for firms and capital market agents?2006In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 7, no 4, p. 474-491Article in journal (Refereed)
    Abstract [en]

    Purpose– The purpose of the present paper is to discuss the Guideline for Intellectual Property Information Disclosure(GIPID) in relation to the ambitious aspirations behind the guideline and in that way develop a future research agenda aiming at addressing the main challenges regarding the construction of guidelines for future IC reporting.Design/methodology/approach– The purpose will be achieved by comparing the GIPID with two other IC guideline proposals, namely MERITUM and the Danish Guideline for Intellectual Capital Statements, respectively, from a capital market communication perspective and from a management control perspective. References are made to 12 Japanese companies that have published IP reports. The sample companies operate in a wide range of nine industries covering, for example, security, manufacturing, transportation, and chemistry, and comprise large as well as small firms.Findings– The study identifies four major challenges for intellectual capital guidelines and reporting. These challenges regard market communication, management control, uniqueness versus comparability, and confidentiality versus accountability. The paper concludes with a number of questions of vital importance for future research within the research area.Originality/value– This is one of the first papers that discuss the Japanese Guideline for Intellectual Property Information Disclosure as well as to compare it with similar European guidelines.

  • 14.
    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.
    Measuring to understand intangible performance drivers2001In: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, Vol. 10, no 3, p. 407-437Article 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.

  • 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.
    Mobilizing change through the management control of intangibles2001In: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, Vol. 26, no 7-8, p. 715-733Article 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. 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)
  • 17. 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)
  • 18. 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, p. 520-538Article 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.

  • 19.
    Johansson, Ulf
    et al.
    School of Business, Mälardalen University, Västerås, Sweden.
    Skoog, Matti
    School of Business, Mälardalen University, Västerås, Sweden.
    Backlund, Andreas
    School of Business, Mälardalen University, Västerås, Sweden.
    Almqvist, Roland
    School of Business, Mälardalen University, Västerås, Sweden.
    Balancing dilemmas of the balanced scorecard2006In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 19, no 6, p. 842-857Article in journal (Refereed)
    Abstract [en]

    Purpose– The aim of this paper is to debate various critical issues in the implementation and use of the balanced scorecard (BSC) as a management control tool. Because there is no self‐evident solution to these critical issues, they are termed dilemmas.Design/methodology/approach– The paper contributes to the BSC debate by collecting insights from empirical findings, as well as exploring various theoretical aspects.Findings– After presenting four perceived dilemmas and how they affect the implementation and use of the BSC in various settings, the paper concludes that there is a need for further debate and research on these dilemmas.Research limitations/implications– The paper is primarily a contribution to the debate concerning the balanced scorecard and its range of application as a management control model.Practical implications– The paper is motivated by an overall high rate of implementation failure in various practical settings.Originality/value– Some of the problems described have been debated before, whereas others are new. However, there has been hardly any discussion of the dilemmas in conjunction with one another. The paper is an attempt to generate important new questions about the future implementation and use of the BSC.

  • 20.
    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)
  • 21.
    Skoog, M
    Stockholm University, Faculty of Social Sciences, School of Business.
    Intellectual capital from a management control perspective – the importance of connectivity2010In: Le risorse immateriali nell’economia delle aziende / [ed] Marchi & Marsca, Bologna: Il Mulino , 2010Chapter in book (Other academic)
  • 22.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, The Institute for Local Government Economics.
    Från projekt till process – en utvärdering av kompetensfondens kunskapsspridning och dess effekter i Stockholms Stad2007Report (Other academic)
  • 23.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Intellektuellt Kapital - från teoretisk idé till praktisk användning2009In: Bonnier ledarskapshandböcker, Bonnier , 2009Chapter in book (Other academic)
  • 24.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Management control: a concept in constant transformation2007In: Work health and management control / [ed] Ulf Johanson, Guy Ahonen, Robin Roslender, Stockholm: Thomson fakta , 2007, p. 37-51Chapter in book (Refereed)
  • 25.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    SDN-reformen i Stockholms stad – en studie av gaturenhållningen och parkskötseln2001Report (Refereed)
  • 26.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, The Institute for Local Government Economics.
    SDN-reformen i Stockholms stad - en studie av gaturenhållningen och parkskötseln2001Report (Other academic)
  • 27.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Visualising Intangibles: Measuring and Reporting in the Knowledge Economy(Zambon & Marzo, 2007)2009In: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, Vol. 8, no 3, p. 648-652Article, book review (Refereed)
  • 28.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Visualizing value creation through the management control of intangibles2003In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 4, no 4, p. 487-504Article in journal (Refereed)
  • 29.
    Skoog, Matti
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Grönlund, Anders
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    En trovärdig försvarsmakt – Strategisk verksamhetsstyrning och FM:s interna styrprocesser med särskilt fokus på effektivitet ur ett vidare samhälls och medborgarperspektiv2004Report (Other academic)
  • 30.
    Skoog, Matti
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Grönlund, Anders
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Styrning, effektivitet och ansvar vid försvarsmakten – en pilotstudie2004Report (Other academic)
1 - 30 of 30
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