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  • 51. 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)
  • 52. 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)
  • 53. 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.

  • 54.
    Johed, Gustav
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Catasús, Bino
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Auditor Face‐Work at the Annual General Meeting2018In: Contemporary Accounting Research, ISSN 0823-9150, E-ISSN 1911-3846, Vol. 35, no 1, p. 365-393Article in journal (Refereed)
    Abstract [en]

    This paper examines how auditors prepare for the annual general meeting (AGM) and how they report their work to the shareholders there. Prior literature has suggested—but not explicitly studied—that the endpoint of an audit is a state of comfort between the auditor and the management and audit committee members, but also is potentially fragile. The fragility can arise from a failure to relay trust to the investor community, which may initiate or increase doubts about the financial report and/or the auditor's independence. We build the case that an AGM is an event to study how the endpoint of an audit engagement is both a state of collective comfort and a fragile state. The analysis is based on ten interviews and three workshops with auditors as well as observations at 67 AGMs. To analyze the field material, the paper draws on Goffman's idea of face‐work, which requires backstage preparations, notably with management, and a front stage performance as an independent auditor to relay trust to the shareholders. The paper details how auditors at the AGM perform as independent verifiers of the management's financial report. Although we recorded that auditors were typically successful in preventing the backstage activities from becoming visible to the shareholders, we found incidents that challenged both the auditors' and the managements' face. In analyzing these incidents, we found that auditors reinforced their image as independent to regain both their own face and the management's face. The management did not take a similar collective responsibility for the auditor's face, which implies that auditors were asymmetrically committed to the management. As a take‐away, the paper discusses how governance mechanisms backstage are linked and can surface front stage at the AGM.

  • 55. Kim, Eriksson
    et al.
    Linda, Höglund
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    When new performance measurement and management is made to be a helpful intervention2018Conference paper (Refereed)
  • 56.
    Malmström, Elina
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    It's all about the game board: On auditors' appearance and expertise2018Conference paper (Refereed)
  • 57. Modell, Sven
    et al.
    Grönlund, AndersStockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Effektivitet och styrning i statliga myndigheter 2006Collection (editor) (Other academic)
  • 58.
    Okwir, Simon
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Nudurupati, Sai S.
    Ginieis, Matías
    Angelis, Jannis
    Performance Measurement and Management Systems: A Perspective from Complexity Theory2018In: International journal of management reviews (Print), ISSN 1460-8545, E-ISSN 1468-2370, Vol. 20, no 3, p. 731-754Article in journal (Refereed)
    Abstract [en]

    Complexity negatively impacts the process of continually improving performance management systems (PMSs). The extant PMS literature considers complexity to be a result of the external environment rather than a user response to that environment. However, this paper argues that organizations generally face internal complexity when adopting PMSs. Introducing PMSs into an organization can have varied effects in those organizations based on the complexity of an organization's associated members and its interactions. This study aims to understand the emergence of complexities while implementing and using PMSs in organizations. From the complexity theory perspective, four system properties (ontological, teleological, genetic and functional) are used to understand complexity in PMSs. The paper builds on a systematic literature review consisting of 76 papers and analyses them in the light of exploring sources of complexity when implementing and using PMSs. From the outset, complexity is understood to be a result of the conflict between existing organizational practices and mechanisms and the organizational controls associated with PMSs. The key findings abstracted six sources of complexity in this study: role, task and procedural types of complexity associated with the social dimension, and methodological, analytical and technological types of complexity associated with the technical dimension. The study findings contribute to the current discussion regarding why PMSs typically lag and are not responsive and resilient in emerging contexts. While understanding and exploring all organizational controls that moderate a PMS is useful, organizations should construct the necessary capabilities, depending on their context and adapt to the changes associated with PMSs.

  • 59.
    Pashkevich, Natallia
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting. Stockholm University, Faculty of Social Sciences, School of Business, Operations Management.
    Information Worker Productivity at the Individual Level2012In: The Role of Education in Economy and Society / [ed] Lindile L. Ndabeni, Darek M. Haftor, Sytse Strijbos, Amsterdam, 2012Conference paper (Refereed)
    Abstract [en]

    Over the last decade, information-intensive organizations have become one of the fastest growing sectors of the economy in modern society. The production process in these organizations is characterized by high information content and the intangible nature of the input and output. At a time of limited resources and rigid competition, businesses must rely on accurate data regarding firm performance. Undoubtedly, productivity is a crucial determinant for the success of any organization. In an information-intensive environment it becomes increasingly difficult for managers to control the production process, a consequence of a lack of scientific-based approaches in the measurement of information worker productivity. The proposed research aims to address specific difficulties related to productivity measurement in an information-intensive environment and to propose techniques for the measurement of information worker productivity at the individual level. The necessity for empirical research on the interaction between IT-use, information and productivity at the individual level of information workers is also discussed.

  • 60.
    Pashkevich, Natallia
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Once Again to the Issue of the IT Productivity Paradox: Predictors and its State at the Present Time2012In: Collection of Scientific Papers XXII International Scientific Conference "New Trends in Economics and Management" / [ed] Krivorotov V.V., Maiburov I.A., Frolova W.D., Ekaterinburg, 2012, p. 5-9Conference paper (Refereed)
    Abstract [en]

    With the emergence and development of IT, much of the research community and society as a whole presumed that investment in IT increases productivity, and that the relationship between them is quite measurable. The issue of how IT influences on productivity and economic growth has been hotly discussed among researchers on both macro and micro levels. This paper considers the state of the IT productivity paradox at the present time from the perspective of micro level to define a gap in the given domain and identifies directions for further research.

  • 61.
    Pashkevich, Natallia
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting. Stockholm University, Faculty of Social Sciences, School of Business, Operations Management.
    The IT Productivity Paradox: Predictors and its State at the Present Time based on Firm-level Evidence2012In: The role of Education in Economy and Society / [ed] Lindile L. Ndabeni, Darek M. Haftor, Sytse Strijbos, Amsterdam, 2012Conference paper (Refereed)
    Abstract [en]

    Despite the fact that over the past decades the IT productivity paradox became a significant theme in management research, there are still many open questions in the scientific literature of the 2000s regarding this phenomenon. This article makes a contribution to the theoretical background of the IT productivity paradox. The purpose of this paper is to consider a conceptual framework of IT and IT business value, discuss predictors of the IT productivity paradox, synthesize and classify recent research on IT investment and its influence on firm performance. Priority is given to literature based on firm-level analysis and published during the last decade. The results of this paper indicate that the productivity paradox of IT still plays an important role in current research. But whereas in the past business and research communities considered its influence on firm performance directly, recent research shows that before assessing the benefits from IT investment, it is necessary to understand what occurs in the “black box” of operations processes and how actual IT usage makes impact on one of the major business success indicators – productivity.

  • 62.
    Pashkevich, Natallia
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Haftor, Darek M.
    COMPLEMENTARITIES OF EFFECTIVE INDIVIDUAL IT USE: PRELIMINARY RESULTS2016In: Proceedings of the European Conference on Information Systems (ECIS 2016), Association for Information Systems, 2016Conference paper (Refereed)
    Abstract [en]

    This paper presents preliminary results from an ongoing empirical study that seeks to understand the relationship between IT-complementary factors and the individual productivity of information workers. Although there is substantial evidence of positive IT complementarity effects on productivity at macro-, meso-, and micro-levels of the economy, we still lack knowledge on the configuration of these factors at the individual level. To investigate this gap, we have designed a new research model of an information worker’s individual productivity when an IT system is used jointly and synchronously with both individual and organizational factors. The model is tested in a longitudinal field study of sales operations of an international pharmaceutical company with a multi sub-case set-up. While we continue to collect data, preliminary findings from difference-in-difference analysis are presented here and demonstrate that the introduction of a “full” set of IT complementarities has had a positive and significant effect on the number of sales calls performed.

  • 63.
    Pashkevich, Natallia
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Haftor, Darek M.
    Linnaeus University.
    Software Programmer Productivity: A Complementary-Based Research Model2017In: Proceedings of the 25th European Conference on Information Systems, Guimarães, Portugal, 2017, p. 2755-2766Conference paper (Refereed)
    Abstract [en]

    The identification of the factors that condition a software programmer’s productivity remains a key challenge for both scholars and practitioners. While a number of studies have focused on the impact of one or a few particular factors, the way these factors jointly condition programmer productivity is still unknown. This paper presents a conceptual model aimed at a comprehensive understanding of the factors that complement each other to govern the productivity of a software programmer. The model is based on complementarity theory and its systems approach and addresses an individual worker’s productivity, which accounts for cognitive, technological, and organizational characteristics. The analyzed factors are organized into a system of complementarities, offering two propositions that specify the conditions of a programmer’s productivity. The model’s key contribution lies in its unique configuration of two systems of complementarities, which have the potential to add to the literature on the productivity of software programmers. The proposed model can be employed as a guidance for the design of empirical investigations of the conditions of individual software programmers’ productivity as well as information worker productivity in general.

  • 64.
    Pashkevich, Volha
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. Linnaeus University.
    Hafrot, Darek
    Linnaeus University.
    Pashkevich, Natallia
    Linnaeus University.
    Swedish Information Economy : A Preliminary Account2017In: Dilemmas 2015 Papers from the 18th Annual International Conference Dilemmas for Human Services: Organizing, Designing and Managing / [ed] Sisse Finken, Christina Mörtberg, Anita Mirijamdotter, Vaxjo, 2017Conference paper (Refereed)
    Abstract [en]

    The recent developments and adoptions of digital technologies give rise to the growth of information economies, understood as an aggregate of economic activities that produce informational outputs. Several key characteristics of an information economy differ to the conventional economic wisdom derived from the industrial age, which may impose governmental policy implications and therefore constitutes a key question: how to govern the newly emerged information economy with the thinking of the industrial age economy. Resolving this problem requires, among others, comprehensive understanding of information economies. To that end, Sweden is among the most advanced adopters of digital technologies and represents therefore a suitable empirical base for the investigation of an information economy. This paper offers preliminary results from a first ever account of the Swedish information economy in terms of its value created, jobs and wages; this account shows that the Swedish economy is dominated by its information economy, which requires a careful attention of policy makers.

  • 65. Pashkevich, Volha
    et al.
    Haftor, Darek M.
    Pashevich, Natallia
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    The Swedish Information Economy: Current Evidence and Key Government Policy Implications2017In: Proceedings of the 8th International on Society and Information Technologies: ICSIT 2017 / [ed] Nagib Callaos, Belkis Sánchez, Michael Savoie, Friedrich Welsch, José Vicente Carrasquero, International Institute of Informatics and Systemics, 2017, p. 23-28Conference paper (Refereed)
    Abstract [en]

    It is well known that most of the largest economies in the world are becoming information economies (understood as an aggregate of economic activities that produce information outputs) in terms of value added (GNP) and jobs. Sweden is among the most advanced adopters of ICT and represents therefore a suitable empirical base for the investigation of an information economy. The data reveal that the largest part of the Swedish economy in terms of GNP value added is constituted by information services. This study presents some surprising economic structures never before uncovered, which are discussed here and then contextualized in terms of implications for public policy making. 

  • 66.
    Petersson, Cristoffer
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    In search for rationality in the Big Four2015Conference paper (Other academic)
  • 67.
    Petersson, Cristoffer
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Revisorns förändrade roll2012Conference paper (Other academic)
  • 68.
    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)
  • 69.
    Seddeeq, Rasha
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    En frivillig revision: -En studie om varför små aktiebolagsägare väljer att använda revisionen trots att de har möjlighet att avskaffa den.2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    On the 1st of November 2010 more than 70% of small companies on the stock market, in Sweden, have chosen to abolish the audit system; however despite this elimination some companies advocated the importance of using the audit system. The aim of the paper is to highlight and explain the underlying reasons to that the owners of small limited company chooses to retain the audit. A qualitative method was adopted which uses semi-structured interviews, a total of 13 interviews were conducted, two of them were face to face and eleven were phone interviews. The empirical results showed that there are a number of reasons behind the small companies choice of audit, serving its own cause, seriousness of the audit system, information asymmetry, the Swedish Tax Agency, the credibility of the various stakeholders, the need of advice, lack of time, lack of knowledge in economics, educational level concerning finance and sales, to name a few.  

  • 70.
    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)
  • 71.
    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)
  • 72.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    SDN-reformen i Stockholms stad – en studie av gaturenhållningen och parkskötseln2001Report (Refereed)
  • 73.
    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)
  • 74.
    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)
  • 75.
    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)
  • 76.
    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)
  • 77.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Boarding performance: Detours to representational claims of accounting2014Conference paper (Other academic)
  • 78.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Framing numbers 'at a distance': intangible performance reporting in a theater2011In: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, E-ISSN 1758-745X, Vol. 15, no 4, p. 260-278Article in journal (Refereed)
    Abstract [en]

    Purpose – The aim is to explore how the framing of numbers may be related to the distance between the information provider and information users.

    Design/methodology/approach – The design of the paper is a case study, in an organizational situation where there are perceived problems in producing stable inscriptions for reporting to users at a distance. The study focuses on the top management level in a small sized publicly funded theater. The qualitative research design incorporates interviews, observations and document analysis.

    Findings – The paper illustrates how knowledge and understanding of the circumstances of measurement form a substantial part of what constitutes ‘distance’ between an accounting user and the referred context. It is argued that the framing of numbers may be utilized as a means to control action at a distance. The findings also imply that the use of measurements regarding intangibles may be perceived as useful for purposes beyond internal management.

    Originality/value – The paper contributes in two ways to prior research on accountability relations and accounting as an enabler of action at a distance: it elaborates on what constitutes a distance, and it also adds an emphasis on reciprocal behavior by the provider of information in an accountability relation. 

  • 79.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Framing numbers "at a distance": Intangible performance reporting in a theater2011In: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, E-ISSN 1758-745X, Vol. 15, no 4, p. 260-278Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to explore how the framing of numbers may be related to the distance between the information provider and information users.

    Design/methodology/approach – The design of the paper is a case study, in an organizational situation where there are perceived problems in producing stable inscriptions for reporting to users at a distance. The study focuses on the top management level in a small-sized publicly-funded theater. The qualitative research design incorporates interviews, observations and document analysis.

    Findings – The paper illustrates how knowledge and understanding of the circumstances of measurement form a substantial part of what constitutes “distance” between an accounting user and the referred context. It is argued that the framing of numbers may be utilized as a means to control action at a distance. The findings also imply that the use of measurements regarding intangibles may be perceived as useful for purposes beyond internal management.

    Originality/value – The paper contributes in two ways to prior research on accountability relations and accounting as an enabler of action at a distance: it elaborates on what constitutes a distance, and it also adds an emphasis on reciprocal behavior by the provider of information in an accountability relation.

  • 80.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Managing distances: Ontological work of ‘distancing’ in the consumption of accountingManuscript (preprint) (Other academic)
    Abstract [en]

    This paper sets out to contribute to the earlier propositions that accounting creates a distance and that accounts make it possible to manage at a distance. By moving away from distance as a problem and instead attending to how accounts are mobilized to enact distance, this study seeks to reconsider the relationship between accounting practices and distance. That is, to study the interrelation between accounting representation and action we explore practices of distancing. We report from an ethnography of board work in a theatre company, where we analyse the link between accounts and distance inside and outside of the boardroom. We find that when mobilizing accounting, actors in and around the board imagine the future consumption of accounts. Findings illustrate that distancing involves the enactment of a future self (self- distancing) as well as of the absent ‘others’. Thus, distance is an effect of the way accounts are mobilized and consumed and accounts are mobilized in particular ways to enable the enactment of particular distances. A second finding, that distancing takes place in many places simultaneously, implies that the link between accounting and distance cannot be conceptualized as singular. We suggest that the mediating function that accounting may serve between organization and action may have more to do with the ontological work in the consumption of accounts than with inherent properties of the accounts.

  • 81.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Ontological work in board practices: Organizing the governing of multiple performanceManuscript (preprint) (Other academic)
    Abstract [en]

    The constitutive role of accounting, proposed in social studies of accounting, complicates the understanding of the relationship between organizational realities and accounting representations of organizations. Making this conflict an empirical question, the study attends to the ontological work in practices of representing organizational Performance in a boardroom. The study draws upon an ethnographic study of management and board work in a theatre company in 2010-2015. By attending particularly to the ontological work in accounting practices of knowing company performance, the aim of the paper is to contribute to the understanding of the role of accounting in the enactment of organizational realities.  Findings illuminate how board practices of monitoring and reporting on Performance produce multiple ontologies of Performance. Rather than striving for commensuration or elimination of such differences, the theatre board organizes its practices to uphold multiple, ontologically different, versions of Performance. The study contributes to recent discussions on fluidity and ontological multiplicity in accounting practices, and the paper calls for further analysis of ontological compatibility between accounting technologies and the practices in which these are used.

  • 82.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    The ontological making of a ‘fundable object’: Commensuration and incommensurability in a budget meetingManuscript (preprint) (Other academic)
    Abstract [en]

    Based on four years of immersion with managerial and board work in a performing arts company, this paper examines the ontological work involved in translations between organizational matters and numerical representation. While the managers struggle with commensuration to make their arguments for increased funding coherent in numbers, the political representatives in turn struggle to extract ‘fundable objects’ from commensurate numbers. The study finds the process of ‘making things the same’ to enable budgeting decisions to be accompanied with a no less significant counterachievement of ‘making things different’. The study links accounting literature on commensuration to recent studies of ontology in Science and Technology Studies. It thus emphasizes the ontological achievement implicit in work with representations, contributing to our understanding of representation in accounting practice.

  • 83.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Transparency2012In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 23, no 2, p. 175-Article in journal (Refereed)
  • 84.
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Forskning om resultatmätning i organisationer inom offentlig sektor: Vad har studerats och vilka studier efterfrågas?2013Report (Other academic)
  • 85.
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    In the absence of detailed steering: A governmental attempt to adress the issues of recentralization and detailed performance control2015In: Scandinavian Journal of Public Administration, ISSN 2001-7405, E-ISSN 2001-7413, Vol. 19, no 2, p. 109-127Article in journal (Refereed)
  • 86.
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    The front stage of substance auditing: A study of how substance auditing is presented in performance audit reports2018Conference paper (Refereed)
  • 87.
    Svärdsten, Fredrik
    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).
    The bumblebee flies - right? A story about an alternative construction of independence2017Conference paper (Refereed)
  • 88.
    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, p. 105-128Chapter 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. 

  • 89.
    Wällstedt, Niklas
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Effective public management - an issue of measuring effects and commensurating resources and customers?2011Conference paper (Refereed)
  • 90.
    Wällstedt, Niklas
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Management control in the public sector - the reprofessionalisation of public sector workers2012Conference paper (Refereed)
  • 91.
    Wällstedt, Niklas
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Reprofessionalisation through management control - client focus, coherence and cooperation2012Conference paper (Refereed)
  • 92.
    Wällstedt, Niklas
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Conditions for collaboration: Multiplicity, interessement and promises in co-laboratory achievements2017Conference paper (Refereed)
  • 93.
    Åkerstedt, Torbjörn
    et al.
    National institute for psychosocial factors and health and Department of Public Health Sciences, Karolinska Institutet.
    Olsson, Birgitta
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. Lund Universitet.
    Ingre, Michael
    National institute for psychosocial factors and health and Department of Public Health Sciences, Karolinska Institutet.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Kecklund, Göran
    National institute for psychosocial factors and health and Department of Public Health Sciences, Karolinska Institutet.
    A 6-hour working day: effects on well-being2001In: Journal of Human Ergology, ISSN 0300-8134, Vol. 30, no 1/2, p. 197-202Article in journal (Refereed)
    Abstract [en]

    The effect of the total amount of work hours and the benefits of a shortening is frequently debated, but very little data is available. The present study compared a group (N=41) that obtained a 9h reduction of the working week (to a 6h day) with a comparison group (N=22) that retained normal work hours. Both groups were constituted of mainly female health care and day care nursery personnel. The experimental group retained full pay and extra personnel were employed to compensate for loss of hours. Questionnaire data were obtained before and 1 year after the change. The data were analyzed using two-factor ANOVA with the interaction of year*group for social factors, sleep quality, mental fatigue, and heart/respiratory complaints, and attitude to work hours. In all cases the experimental group improved whereas the control group did not change. It was concluded that shortened work hours have clear social effects and moderate effects on well-being.

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