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  • 1.
    Almqvist, Roland
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Information on working environment and health in organizations: is it relevant to agents on the capital market? 2008Inngår i: 31th annual congress of the European Accounting Association, Rotterdam, Netherlands, 23 – 25 April., 2008Konferansepaper (Fagfellevurdert)
  • 2.
    Almqvist, Roland
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Management by contract: a study of programmatic and technological aspects2001Inngår i: Public Administration - an international quarterly, ISSN 0033-3298, Vol. 79, nr 3, s. 689-706Artikkel i tidsskrift (Fagfellevurdert)
  • 3.
    Almqvist, Roland
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    New public management: NPM : om konkurrensutsättning, kontrakt och kontroll2006 (oppl. 1. uppl.)Bok (Annet vitenskapelig)
  • 4.
    Almqvist, Roland
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Två decennier med ’New Public Management’ - succé eller fiasko?2004Inngår i: Kommunal ekonomi och politik, ISSN 1402-8700, Vol. 8, nr 4, s. 7-24Artikkel i tidsskrift (Annet vitenskapelig)
  • 5.
    Almqvist, Roland
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Brorström, B
    Jonsson, L
    Montin, S
    Ramberg, U
    Framgångsrik förändring – ett nationellt kommunforskningsprogram omhantering av förändrade ekonomiska förutsättningar och besvärliga situationer2010Rapport (Annet vitenskapelig)
  • 6.
    Almqvist, Roland
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Högberg, Olle
    Management by Contract – vad hände?2005Inngår i: Kommunal Ekonomi och Politik, Vol. 9, nr 2, s. 7-36Artikkel i tidsskrift (Annet vitenskapelig)
  • 7.
    Almqvist, Roland
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Högberg, Olle
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Organisationsreformer i kaleidoskop: stadsdelsnämndsreformen i Stockholm2003Inngår i: Kommunal ekonomi och politik, ISSN 1402-8700, Vol. 7, nr 3, s. 7-45Artikkel i tidsskrift (Annet vitenskapelig)
  • 8.
    Almqvist, Roland
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Högberg, Olle
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Finansiering.
    Public-Private Partnership in Social Services – ten years of contract management in the City of Stockholm 2005Inngår i: 28th annual congress of the European Accounting Association, Gothenburg, Sweden 18 – 20 May. , 2005Konferansepaper (Annet vitenskapelig)
  • 9.
    Almqvist, Roland
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Högberg, Olle
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Finansiering.
    Public-private partnership in social services: the example of the City of Stockholm2005Inngår i: The challenge of public-private partnerships: learning from international experience / [ed] Graeme Hodge, Carsten Greve, Cheltenham: Edward Elgar Publishing , 2005Kapittel i bok, del av antologi (Annet vitenskapelig)
  • 10.
    Almqvist, Roland
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Johanson, U
    Chitoshi, K
    Skoog, Matti
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    The Japanese government’s guideline for Intellectual Asset Based Management – structure, application and assessment in small business firms.  2006Inngår i: 2nd Workshop on Visualising, Measuring and Managing Intangibles and Intellectual Capital, Maastricht 25 – 27 October, 2006Konferansepaper (Annet vitenskapelig)
  • 11.
    Almqvist, Roland
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Skoog, Matti
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Management control transformations: a study in change mechanisms and their continuous effect on management control systems2006Inngår i: Journal of Human Resource Costing & Accounting, Vol. 10, nr 3, s. 132-154Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 12.
    Almqvist, Roland
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Skoog, Matti
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    New Public Management from an Intellectual Capital Perspective – conceptual pros and cons of integrating two concepts of management control2006Inngår i: Human Resource Costing and Accounting Network, the 5th International Conference in Stockholm. , 2006Konferansepaper (Annet vitenskapelig)
  • 13.
    Almqvist, Roland
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Skoog, Matti
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    New Public Management from an Intellectual Capital Perspective – conceptual pros and cons of integrating two concepts of management control2006Inngår i: 4th International Conference on Accounting, Auditing and Management in Public Sector Reforms, Siena 7 – 9 September, 2006Konferansepaper (Annet vitenskapelig)
  • 14.
    Almqvist, Roland
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Skoog, Matti
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Johanson, U
    Koga, F
    The Japanese government’s guideline for Intellectual Assets Based Management in small business practices.2007Inngår i: The 3rd Workshop on Visualising, Measuring and Managing Intangibles and Intellectual Capital, Ferrara 29 – 31 October.   , 2007Konferansepaper (Annet vitenskapelig)
  • 15. Andersson, Gerry
    et al.
    Mårtensson, Maria
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Vestman, Cecilia
    Formaliserad samverkan mellan lärosäten och offentlig sektor2015Konferansepaper (Annet vitenskapelig)
  • 16. Axelsson, Karin
    et al.
    Höglund, Linda
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Mårtensson, Maria
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Entrepreneurship as a Mean and an End: A Generation of Self-Conducted Managers?2015Konferansepaper (Annet vitenskapelig)
  • 17.
    Bay, Charlotta
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Svärdsten, Fredrik
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Catasús, Bino
    Sundström, Andreas
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Accounting talk and emotions: A study of the sense making process of accounts2018Konferansepaper (Fagfellevurdert)
  • 18. Bino, Catasús
    et al.
    Bay, Charlotta
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Sundström, Andreas
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Svärdsten, Fredrik
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Demography, ideologies and finance: A history of calculation and Swedish pensions2018Konferansepaper (Fagfellevurdert)
  • 19. Brorström, B
    et al.
    Nilsson, V
    Almqvist, Roland
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Ramberg, U
    En referensram för studier av kommuner i förändring2010Rapport (Annet vitenskapelig)
  • 20. Carmona, Salvador
    et al.
    Grönlund, Anders
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Measures vs actions: The Balanced Scorecard in Swedish Law Enforcement2003Inngår i: International Journal of Operations & Production Management, ISSN 0144-3577, E-ISSN 1758-6593, Vol. 23, nr 12, s. 1475-1496Artikkel i tidsskrift (Fagfellevurdert)
  • 21.
    Carrington, Thomas
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Johed, Gustav
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    The construction of top management as a good steward: A study of Swedish annual general meetings.2007Inngår i: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 20, nr 5, s. 702-728Artikkel i tidsskrift (Fagfellevurdert)
  • 22.
    Catasús, Bino
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    The Relevance of IC Indicators2017Inngår i: The Routledge Companion to Intellectual Capital / [ed] James Guthrie, John Dumay, Federica Ricceri, Christian Nielsen, Routledge, 2017, s. 492-504Kapittel i bok, del av antologi (Fagfellevurdert)
    Abstract [en]

    In which ways do numbers matter? This question is central to the discussion of the relevance of intellectual capital (IC) indicators. Although our fascination for numbers stretches back over the centuries, it was not until the 13th century that we entered into an age of measurement (Crosby, 1997). Crosby shows that then as now, the first challenge of any measurement activity is to develop a method to capture the world in numbers. Such methods were developed to capture time, space, mathematics, and music, but also to keep track of organizational activity through keeping books. Bookkeeping has over the years had a particular role in society and the practice of bookkeeping has developed into something more than the mere systematic organizing of receipts.

  • 23.
    Du Rietz, Sabina
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Calculative technologies in their social setting: investor analysts’ composition of corporate social and environmental performanceManuskript (preprint) (Annet vitenskapelig)
    Abstract [en]

    The present study analyses how the composition of calculative technologies is affected by the social setting in which the technologies are situated. Previous studies tend to explain technology’s adoption and abandonment by its functionality and its ability to conceive the object under study. Studying the corporate social and environmental performance analysis conducted by institutional investor analysts and their service providers, the present study instead finds that calculative technologies in themselves have a product quality and are located at an intersection of markets. The resulting pressure from different forms of competition affects the composition of the technology. As a result, the technologies are as a result not particularly stable, which prevents the epistemic object, corporate social and environmental performance, from becoming a technological taken-for-granted object. The technology’s functionality is, rather than inherent and stable, attributed to the technology and continuously negotiated.

  • 24.
    Du Rietz, Sabina
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Knowing how to hold to accountInngår i: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Purpose: to analyse the ability and skill of the one enforcing accountability.

    Design/methodology/approach: Knowing how to hold to account is viewed from a perspective of knowing as situated accomplished action. The empirical case consists of Nordic investors who seek to hold companies accountable for their social and environmental performance.

    Findings: The study finds that holding to account consists of distributed knowing and delegated activities. To coordinate the activities accountability relationships within the holding to account practice develops. Apart from internal relationships and the relationship to the accountable, knowing how to hold to account consists of demonstrating authority and successful practice in situations with important others, such as organizational colleagues, competitors and media. When face-to-face with the accountable, the appropriation of a customised and generalizable vocabulary helps the actors distance discussions from the expertise of the accountable, and facilitates the reorganization of business contexts so that their experiences are ‘transferable’ across these contexts.

    Research implications: A depiction of accountability relationships as involving solely the accountable and the one holding to account is too simplistic. As in the present case, the practice of holding to account may include coordinated, multiple actors, even from separate organizations. Rather than focusing on individuals, the study promotes a focus on situations and the actors found therein as the circumstances of the situations will affect any outcome.

    Originality/value: The study focuses on the practice of enforcing accountability, a know how that is often taken for granted, although earlier studies have indicated that such practice is not always successful.

  • 25.
    Du Rietz, Sabina
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Strategies of resistance: Reactions in response to a competing mode of governanceManuskript (preprint) (Annet vitenskapelig)
    Abstract [en]

    Instead of focusing on ‘new’ modes of governance and their technologies, the present work argues that we should as well study what existed before on a market for governance. In this vein, the present study focuses on the pre-existing, challenged, mode of governance and on how the actors react to competition. It studies the reaction of an existing prominent mode of governance when a new form targeting the same subject- companies- and goal- improved social performance- gains territory. In the encounter with CSR and its corporate policies and reporting, the governance technology coupled with the trade unions - Global Framing Agreements- becomes the point of difference and competition. The concept of qualification (Callon, Méadel, & Rabeharisoa, 2002) is here used to conceive of the actions and steps taken by the pre-existing governance actors, the trade unions. The study finds that in a situation of recognised competition from a mode of governance where the technologies are viewed as the main difference, the pre-existing actors react by qualifying their technology and thereby provide the companies with a basis for preference. The qualifying efforts, however, as well change the technology and what the Global Framing Agreement is.

  • 26.
    Du Rietz, Sabina
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    When accounting becomes information: From social and environmental accounts to informed capital market actorsInngår i: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    The present study analyses how accounts become identified as information. Using the empirical case of investor analysts and social and environmental issues, it finds that models’ categories structure the detection of accounts and form what becomes information. The availability of accounts as input to the models in turn limits how elaborate the models can be. Information- together with investor attributes and interpretative models- affects the outcome of any analysis, but should not be viewed as independent of its users or their models. Thereby when we fail to take information into consideration, when not reflecting on what is viewed or not viewed as information, we miss an important factor in explaining the outcome of an analysis or the popularity of certain models. 

  • 27.
    Eliasson, Charlotte
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen. Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Johansson, Marie
    Stockholms universitet. Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen. Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Revisorns roll vid granskningsprocessen av goodwill2011Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [sv]

    Bakgrund och problem: Goodwill uppkommer som följd av rörelseförvärv, när köparen betalar ett överpris för förvärvet. Idag utgör goodwillposten en av de dominerande tillgångsposterna i bolags balansräkningar. Införandet av IFRS/IAS år 2005 har bidragit till en ökad efterfrågan på kvalificerade revisorer. Revisorn blir allt mer en värdefull ekonomisk resurs vars huvudsakliga uppgift är att kvalitetssäkra information och skapa förtroende.

    IFRS/IAS innehåller större inslag av subjektiva principer och bedömningar jämfört med tidigare lagstiftning. Redovisningen och värderingen blir därmed en bedömningsfråga, som läggs i revisorns händer.

    Uppsatsens övergripande forskningsfråga är: ”Hur ser granskningsprocessen av goodwillposten ut för revisorerna i praktiken?”

    Syfte: Syftet med denna forskningsstudie är att studera hur revisorerna granskar goodwillposten utifrån regelverket, IFRS/IAS. Vidare att uppmärksamma revisorernas uppfattningar om granskningsarbetet av denna allt mer viktiga tillgångspost och problematisera kring de risker och möjligheter som finns vid bedömningen av goodwillposten.

    Metod och metodologi: Forskningsstudien utgår ifrån ett induktivt tolkande perspektiv och en kvalitativ metod där 8 semistrukturerade intervjuer (med 2 experter, 4 revisorer och 2 värderingsspecialister) utgör undersökningsdesignen.

    Analys och slutsatser: Forskningsstudien identifierar 6 faser för hur granskningsprocessen av goodwill går till i praktiken, vilket styrker teorin. Respondenterna anser att goodwillposten är en svår post att granska då den innehåller subjektiva bedömningar, där inget rätt eller fel existerar. Vidare utgör goodwill ofta en prestigefylld fråga, där företagsledningens och revisorns åsikt ställs mot varandra. Det bakomliggande syftet med IFRS/IAS vid redovisning och värdering av goodwill är bra men tillämpas inte fullt ut i praktiken, vilket bidrar till att granskningsprocessen försvåras.

  • 28.
    Grönlund, Anders
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Ansvar för fred2008Inngår i: Försvaret - under attack!: fyra managementperspektiv på det svenska försvaret, Stockholm: Santérus Förlag, 2008, s. 99-126Kapittel i bok, del av antologi (Annet vitenskapelig)
    Abstract [sv]

    I kapitlet diskuteras frågor om ansvar, fred och styrning i försvarsmakten i förhållande till statsmakt, riksdag och regering.

  • 29. Grönlund, Anders
    et al.
    Svärdsten, Fredrik
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Energimyndighetens ansvar för att mäta och styra effekter i samhället från tillverkning av biodrivmedel: Slutrapport2010Rapport (Annet vitenskapelig)
  • 30.
    Grönlund, Anders
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Svärdsten, Fredrik
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Införande av integration och jämställdhet i Naturvårdsverkets externa verksamhet2007Rapport (Annet vitenskapelig)
  • 31.
    Gustavsson, Bengt
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Aage, Lars-Johan
    Conceptualizing for managerial relevance in B2B research – A grounded theory approach2014Inngår i: The journal of business & industrial marketing, ISSN 0885-8624, E-ISSN 2052-1189, Vol. 29, nr 7-8, s. 626-632Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Purpose - This study aims to formulate recommendations for business-to-business (B2B) researchers, with the potential to increase the extent to which B2B research is relevant to managers.

    Design/methodology/approach - These recommendations are derived from and inspired by the grounded theory methodology.

    Findings - In this article, we argue that conceptualizations which are potentially relevant to managers are those that discover new perspectives, simplify complexity, enable managers to take action and have an instant grab. To accomplish this as researchers, the authors emphasize fostering a beginner's mind, creating umbrella models, increasing the level of abstraction of concepts and finding the core process in data.

    Originality/value - In this article, we translate the basic principles within the grounded theory methodology into more general recommendations that can be used by B2B researchers.

  • 32.
    Hedlin, Pontus
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    And yet they thrive!—Regaining the relevance of a transparency system2018Inngår i: Development Policy Review, ISSN 0950-6764, E-ISSN 1467-7679, Vol. 36, nr SI, s. O495-O513Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Over the past decade, a host of donor organizations implemented transparency systems to make international development aid more transparent to the public. These initiatives have met with little public interest, but their proliferation and development show no sign of diminishing. This article shows how internal importance to the political system, fueled by formal rankings and the exhibition of transparency systems as a flagship initiative, can replace relevance to the public as a driving force for sustainable development. The article concludes by discussing the possibility of a future development where transparency systems finally do connect with user groups, such as citizens of both donor and recipient countries, and gain a relevance even beyond original intentions.

  • 33.
    Holmgren Caicedo, Mikael
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    At the heart of accounting2014Inngår i: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 27, nr 8, s. 1s. 1342-1343Artikkel i tidsskrift (Annet vitenskapelig)
  • 34.
    Holmgren Caicedo, Mikael
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Defying interpretation: Dwelling on and delving into metonymy2014Inngår i: Culture and Organization, ISSN 1475-9551, E-ISSN 1477-2760, Vol. 20, nr 3, s. 232-249Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    To defy interpretation, delay sense making and accommodate a process view, I propose metonymy as an alternative/complement to metaphor in organization studies. By way of three examples I attempt to show how the unpacking of metonymies, i.e. metonymic reading, can delay metaphorical interpretation to allow for the inclusion of alternative views of concrete experience. Thus, although metonymy ultimately yields to metaphor, it seems worthwhile to dwell on and delve into. 

  • 35.
    Holmgren Caicedo, Mikael
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Extensions and intensions of management control: The inclusion of health2010Inngår i: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 2010, nr 21, s. 655-668, artikkel-id 8Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Interest in management control of intangibles has grown remarkably during the last decades and now includes managing employee health. Research in this field is so far in the early stages: few empirical studies have been undertaken and fewer studies take into consideration the implications of such systems. In this paper we wish to contribute to the field with a qualitative study of instances of management control of health in ten Swedish organizations.

    Many good intentions lie behind the idea of making health and ill-health a subject for management control and the expected results are very positive—lower sick-leave rates, reduction of costs and human suffering. Such intentions stand for an intension, i.e. the ideas, properties or state of affairs that are connoted by a word or symbol, in this case what can be connoted by the concept of management control of health, its conceptual position. An intension, however, is not given insofar as a word or concept may be associated to more than one. Thus we set out to interpret management control of health in terms of two conceptual positions, modernism and postmodernism, in order to bring forth two very different intensions of management control of health: one where the practice is seen as an investment with a purpose to visualize ill-health and increase efficiency by putting in place measures to increase employee health; the other where the practice is seen as a means to make the individual accountable in order to be able to intensify control and colonize leisure. 

  • 36.
    Holmgren Caicedo, Mikael
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Transparency III2015Inngår i: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 31, s. 91-91Artikkel i tidsskrift (Fagfellevurdert)
  • 37.
    Holmgren Caicedo, Mikael
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Transparency redux2014Inngår i: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 25, nr 8, s. 851-851Artikkel i tidsskrift (Annet vitenskapelig)
  • 38.
    Holmgren Caicedo, Mikael
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Höglund, Linda
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Mårtensson, Maria
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Svärdsten Nymans, Fredrik
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Spänningar i styrningen: en strategisk angelägenhet: en fallstudie inom Trafikverket2016Rapport (Annet vitenskapelig)
  • 39.
    Holmgren Caicedo, Mikael
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Jonsson, Leif
    Mårtensson, Maria
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Förutsättningar för styrning av samverkan: En studie om etableringen av ett samverkansinitiativ mellan kommuner och högskola2013Rapport (Fagfellevurdert)
  • 40.
    Holmgren Caicedo, Mikael
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Mårtensson, Maria
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Harnessing plurality: On the managing accounting and control of a collaborative practice2012Konferansepaper (Fagfellevurdert)
    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.

  • 41.
    Holmgren Caicedo, Mikael
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Mårtensson, Maria
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Roslender, Robin
    School of Management and Languages, Heriot-Watt University, Edinburgh, UK.
    Managing and measuring employee health and wellbeing: a review and critique2010Inngår i: Journal of Accounting & Organizational Change, ISSN 1832-5912, Vol. 6, nr 4, s. 436-459Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 42.
    Holmgren Caicedo, Mikael
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Mårtensson, Maria
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Tamm Hallström, Kristina
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning. Stockholms universitet, Samhällsvetenskapliga fakulteten, Stockholms centrum för forskning om offentlig sektor (SCORE).
    Coaching on demand: The role of the management accountant at the Swedish Social Insurance Agency2015Konferansepaper (Fagfellevurdert)
  • 43.
    Holmgren Caicedo, Mikael
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Mårtensson, Maria
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Tamm Hallström, Kristina
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Stockholms centrum för forskning om offentlig sektor (SCORE).
    Managing street-level bureaucrats in the aftermath of NPM: The every day life and work of case workers at the Swedish Social Insurance Agency2015Konferansepaper (Annet vitenskapelig)
    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.

  • 44.
    Holmgren Caicedo, Mikael
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Mårtensson, Maria
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Tamm Hallström, Kristina
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Stockholms centrum för forskning om offentlig sektor (SCORE).
    New Public Management: På jakt efter den perfekta styrningen2013Inngår i: Företagsekonomin och samhället / [ed] Hans Hasselbladh, Mikael Holmqvist, Lund: Studentlitteratur AB, 2013, s. 107-140Kapittel i bok, del av antologi (Annet vitenskapelig)
    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. 

  • 45.
    Holmgren Caicedo, Mikael
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Mårtensson, Maria
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Tamm Hallström, Kristina
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Stockholms centrum för forskning om offentlig sektor (SCORE).
    När handläggaren blev teammedlem: Om autonomi, lärande och styrning i Försäkringskassan2015Rapport (Annet vitenskapelig)
    Abstract [sv]

    I denna rapport diskuteras styrningen i Försäkringskassan och mer specifikt hur handläggare i Försäkringskassan uppfattar och påverkas av ledningens försök att styra den operativa verksamheten genom ett nytt sätt att organisera den. Som en del av ett större leaninspirerat reformarbete, som påbörjades 2012, organiserades myndighetens handläggare om från att arbeta individuellt till att arbeta i team.

  • 46.
    Holmgren Caicedo, Mikael
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Mårtensson, Maria
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Tamm Hallström, Kristina
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Stockholms centrum för forskning om offentlig sektor (SCORE).
    Teamed up, not teaming up: Downsourcing responsibility through lean teams2015Konferansepaper (Annet vitenskapelig)
  • 47.
    Holmgren Caicedo, Mikael
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Mårtensson, Maria
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning. Linnaeus University, Sweden.
    Tamm Hallström, Kristina
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Stockholms centrum för forskning om offentlig sektor (SCORE).
    The development of the management accountant’s role revisited: An example from the Swedish Social Insurance Agency2018Inngår i: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 34, nr 3, s. 240-251Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 48.
    Holmgren Caicedo, Mikael
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Tamm Hallström, Kristina
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Stockholms centrum för forskning om offentlig sektor (SCORE).
    Mårtensson, Maria
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    När handläggaren blev teammedlem: om autonomi, lärande och styrning i Försäkringskassan2015Rapport (Annet vitenskapelig)
  • 49. Höglund, Linda
    et al.
    Holmgren Caicedo, Mikael
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Mårtensson, Maria
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning. Linnaeus University, Sweden.
    A balance of strategic management and entrepreneurship practices—The renewal journey of the Swedish Public Employment Service2018Inngår i: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 34, nr 4, s. 354-366Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    The purpose of this paper is to study the first phase—from 2014 to 2016—of the Swedish Public Employment Service's renewal journey by examining how the agency worked to achieve its new strategy through processes of strategic management and entrepreneurship. We did this through the theoretical lens of strategic entrepreneurship (SE). The results showed that the agency's renewal processes are simultaneously entrepreneurial and strategic. The agency is historically well known for its detailed management and control, which creates several tensions with entrepreneurship. We contributed to previous literature by focusing on the organizational aspects of these tensions and the SE practices of balancing entrepreneurship with strategic management.

  • 50. Höglund, Linda
    et al.
    Holmgren Caicedo, Mikael
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Mårtensson, Maria
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Managing paradoxes in governance: tensions in the emergence of a new board2015Inngår i: Contingency, behavioural and evolutionary perspectives on public and nonprofit governance / [ed] Luca Gnan, Alessandro Hinna, Fabio Monteduro, Bingley: Emerald Group Publishing Limited, 2015, s. 1-30Kapittel i bok, del av antologi (Fagfellevurdert)
    Abstract [en]

    Purpose: Taking a micro-perspective of governance that includes pro- blem-solving and stakeholder involvement capabilities as part of the stra- tegic steering role, we wish to contribute to the understanding of the human side of governance. Thus we have studied the relationships between the board and its management and stakeholders, and in so doing we recognize internal and external actors as well as the board itself, and how they all contribute to the implementation of the governance function.

    Methodology/approach: Based on an interpretative approach that focuses on change over time, we performed a qualitative empirical study of the governance of Robotdalen, a small non-profit public organization in Sweden that is a joint public and private collaboration. This chapter forms part of a longitudinal study that has been carried out since 2009. It is based primarily on interviews with board members, management and other stakeholders, and complemented by document studies and observations.

    Findings: Governance practice entails multiple and multilevel tasks, and the tensions between representativeness/professional boards, confor- mance/performance, and controlling/partnering up with management, are prevalent in both small non-profit and public organizations. According to our results the apparent choice between the extremes of each tension is, however, not a choice at all but rather a balancing act. In trying to balance tensions through collaboration between managers, board, financiers, and the hosting university, new governance structures and practices emerge at the organizational level.

    Originality/value: By following the process of the emergence of a new board, we illustrate how various actors work together to co-produce gov- ernance functions in practice. In the past little or no effort has been made to take into account contextual factors such as organizational size an aspect that may influence or shape board characteristics and work methodology. We therefore attempt to do so in our chapter, by studying the emergence of a new board in a small public organization, what possible paradoxes and tensions are involved in such work, and how such tensions are managed. 

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