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  • 151.
    Almgren, Karin
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Halldén, Mirjam
    Stockholm University, Faculty of Social Sciences, School of Business.
    Offshoring: How does the phenomenon affect the Swedish company, the Yangtze River Delta Region in China and the Swedish market?2004Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    A fundamental shift is occurring in the world economy, we are moving towards a world in which national economies are merging into one integrated global economic system. This new global climate puts pressure on businesses to change and to develop in order to stay competitive. This has resulted in the phenomenon Offshoring, meaning to move employments into low wage countries.

  • 152.
    Almgren, Karin
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Halldén, Mirjam
    Stockholm University, Faculty of Social Sciences, School of Business.
    Vilka problem och möjligheter möter svenska företag vid en etablering i Kina?: Exempel: Volvo Penta och Sapa2003Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 153.
    Almqvist, Camilla
    Stockholm University, Faculty of Social Sciences, School of Business.
    Vad händer om koncernbidraget är en olovlig vinstutdelning?1999Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Reglerna kring så kallade koncernbidrag finns inom skatterätten. Civilrättsligt kan vissa av dessa bidrag jämställas med en vinstutdelning. Uppsatsen behandlar vad som händer när det skatterättsliga och det civilrättsliga regelverken "kolliderar", dvs när det visar sig att koncernbidraget är en olovlig vinstutdelning enligt aktiebolagslagen.

  • 154.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business.
    A case of Neo-Public Management – a study of the Swedish Armed Forces2007In: 30th annual congress of the European Accounting Association, Lisbon, Portugal 25 – 27 April, 2007Conference paper (Other academic)
  • 155.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Information on working environment and health in organizations: is it relevant to agents on the capital market? 2008In: 31th annual congress of the European Accounting Association, Rotterdam, Netherlands, 23 – 25 April., 2008Conference paper (Refereed)
  • 156.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Management by contract: a study of programmatic and technological aspects2001In: Public Administration - an international quarterly, ISSN 0033-3298, Vol. 79, no 3, p. 689-706Article in journal (Refereed)
  • 157.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Management by contract: En studie utifrån programmatiska och teknologiska aspekter2000In: Kommunal Ekonomi och Politik, ISSN 1402-8700, Vol. 4, no 1, p. 53-82Article in journal (Refereed)
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  • 158.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business.
    Management Control of Health – the Swedish example2007In: 30th annual congress of the European Accounting Association, Lisbon, Portugal 25 – 27 April, 2007Conference paper (Other academic)
  • 159.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business.
    Management control of health – the Swedish example2007In: Health and Management Control, Thompson , 2007Chapter in book (Refereed)
  • 160.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business.
    Measuring the threat of competition: elderly services in the city of Stockholm1999In: Local Government Studies, ISSN 0300-3930, Vol. 25, no 1, p. 1-16Article in journal (Refereed)
  • 161.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Measuring the threat of competition: Services for the elderly in the City of Stockholm1999In: Local Government Studies, ISSN 0300-3930, E-ISSN 1743-9388, Vol. 25, no 1, p. 1-16Article in journal (Refereed)
    Download full text (pdf)
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  • 162.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    New public management: NPM : om konkurrensutsättning, kontrakt och kontroll2006 (ed. 1. uppl.)Book (Other academic)
  • 163.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business, The Institute for Local Government Economics.
    Nya arbetsmetoder i Stockholms stad: Ett delprojekt i utvärderingen av kompetensfonden2007Report (Other academic)
  • 164.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, School of Business, The Institute for Local Government Economics.
    SDN-reformen i Stockholms stad - en studie av förskoleverksamheten2001Report (Other academic)
  • 165.
    Almqvist, Roland
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Två decennier med ’New Public Management’ - succé eller fiasko?2004In: Kommunal ekonomi och politik, ISSN 1402-8700, Vol. 8, no 4, p. 7-24Article in journal (Other academic)
  • 166.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Brorström, B
    Jonsson, L
    Montin, S
    Ramberg, U
    Framgångsrik förändring – ett nationellt kommunforskningsprogram omhantering av förändrade ekonomiska förutsättningar och besvärliga situationer2010Report (Other academic)
  • 167.
    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)
  • 168.
    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.

  • 169.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Catasús, Bino
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Wällstedt, Niklas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Det är både teorin och tillämpningen av New Public Management som skapar rädda organisationer!2014In: Organisation & Samhälle, ISSN 2001-9114, E-ISSN 2002-0287, no 2, p. 50-53Article in journal (Other (popular science, discussion, etc.))
  • 170.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Donatella, Pierre
    Nilsson, Viveka
    Ramberg, Ulf
    Wänström, Johan
    Resursanpassning och utveckling av kommunal verksamhet: sammanfattning och slutord från det andra Nationella kommunforskningsprogrammet2017Report (Other academic)
  • 171.
    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)
  • 172.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Graaf, Johan
    Parment, Anders
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Boken om ekonomistyrning: Övningsbok med lösningar2018 (ed. 2)Book (Other academic)
  • 173.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Grossi, Giuseppe
    van Helden, G. Jan
    Reichard, Christoph
    Public sector governance and accountability2013In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 24, no 7-8, p. 479-487Article in journal (Other academic)
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  • 174.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Grossi, Giuseppe
    Stockholm University, Faculty of Social Sciences, School of Business.
    Wällstedt, Niklas
    Stockholm University, Faculty of Social Sciences, School of Business.
    How to ensure financial sustainability in local governments – suggestions for a research agenda2010Conference paper (Refereed)
  • 175.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Henningsson, J
    Johanson, U
    Två sidor av samma mynt – hur tänker finansmarknadens aktörer och varför är det så svårt att kommunicera om icke-materiella resurser2010Report (Other academic)
  • 176.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, The Institute for Local Government Economics.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Johanson, Ulf
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Ansvarsfull verksamhetsstyrning2012Book (Other academic)
  • 177.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Högberg, Olle
    Stockholm University, Faculty of Social Sciences, Department of Computer and Systems Sciences.
    15 år med konkurrensutsättning – vad säger erfarenheterna?2008In: Ekonomistyrning, no 1Article in journal (Other academic)
  • 178.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Högberg, Olle
    A kaleidocopic inquiry of organizational reforms: the district council reform in the city of Stockholm2003In: Kommunal Ekonomi och Politik, Vol. 7, no 3, p. 7-45Article in journal (Refereed)
  • 179.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Högberg, Olle
    Management by Contract – vad hände?2005In: Kommunal Ekonomi och Politik, Vol. 9, no 2, p. 7-36Article in journal (Other academic)
  • 180.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Högberg, Olle
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Organisationsreformer i kaleidoskop: stadsdelsnämndsreformen i Stockholm2003In: Kommunal ekonomi och politik, ISSN 1402-8700, Vol. 7, no 3, p. 7-45Article in journal (Other academic)
  • 181.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Högberg, Olle
    Stockholm University, Faculty of Social Sciences, School of Business, Finance.
    Public-Private Partnership in Social Services – ten years of contract management in the City of Stockholm 2005In: 28th annual congress of the European Accounting Association, Gothenburg, Sweden 18 – 20 May. , 2005Conference paper (Other academic)
  • 182.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Högberg, Olle
    Stockholm University, Faculty of Social Sciences, School of Business, Finance.
    Public-private partnership in social services: the example of the City of Stockholm2005In: The challenge of public-private partnerships: learning from international experience / [ed] Graeme Hodge, Carsten Greve, Cheltenham: Edward Elgar Publishing , 2005Chapter in book (Other academic)
  • 183.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, The Institute for Local Government Economics.
    Högberg, Olle
    Stockholm University, Faculty of Social Sciences, School of Business, The Institute for Local Government Economics.
    Styrningen i Stockholms stad - en studie ur stadsdelsdirektörernas perspektiv 2001Report (Other academic)
  • 184.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Högberg, Olle
    Stockholm University, Faculty of Social Sciences, School of Business.
    Ten years of CCT: what are the experiences?2008In: The Finnish journal of Local Government Studies, Vol. 36, no 2, p. 181-199Article in journal (Refereed)
  • 185.
    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)
  • 186.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, The Institute for Local Government Economics.
    Jonsson, Ernst
    Stockholm University, Faculty of Social Sciences, School of Business, The Institute for Local Government Economics.
    Utvecklingen av lokalkostnader i Stockholms stad under åren 1996-1999 -en studie över stadsdelsnämndsreformens inverkan2001Report (Other academic)
  • 187.
    Almqvist, Roland M
    Stockholm University, Faculty of Social Sciences, School of Business.
    Icons of New Public Management: four studies on competition, contracts and control2004Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    Public organizations have undergone major changes over the past few decades. The umbrella term used to characterize these changes in the style of public administration is ‘New Public Management’ (NPM). NPM is a cluster of ideas borrowed from the conceptual framework of private-sector administrative practice –– a multifarious concept, covering diverse ideas and theories about what the nature of public management and administration should be. Arguably, then, NPM is primarily not a practitioners’ product but, rather, a construct of the research community, which assembled the programmatic aspects of NPM. The impact of these programmatic aspects on public administrative routines, operations and everyday work is a matter of analysis at the technological level.

    This thesis studies both the programmatic and the technological aspects of NPM. It focuses on how the programmatic aspects of NPM transform into technological aspects and how we can understand the outcome of these transformations, i.e. NPM’s impact on public administrative practice. The four discrete papers of the thesis cover three aspects (‘Icons’) of NPM – ‘Competition’, ‘Contracts’ and ‘Control’ – in depth:

    1. Paper I presents a method for isolating effects of the competition threat, with three possible approaches. All three include cost-cutting with respect to full-time annual staff appointments, but combine it with a number of changing variables. The results indicate one plausible conclusion: that one effect of the threat of competition has been to boost savings. In the units concerned, this effect – in terms of a mean cost reduction – may be estimated between 4 and 6 per cent.

    2. Paper II seeks to study how quality issues have been managed by contract. First, it presents some of the conceptual (programmatic) arguments of ‘Management by Contract’, discussing the structural arguments generally used (the purchaser/ provider split) and a common method (competitive tendering). Second, it presents some technological effects based on empirical findings. The paper’s concluding statement is that there is a gap between the programmatic and technological dimensions. Five interpretations intended to explain this gap are put forward.

    3. Paper III investigates the existence and function of various mechanisms of internal change in relation to broader aspects of change and characteristics of management control systems. The findings indicate that organizations can continuously transform their management control systems by creating, and promoting the use of, specific transformation mechanisms. In the two organizations studied, these mechanisms include internal benchmarking and internal contracting.

    4. Paper IV evaluates the City of Stockholm’s decentralization reform, which resulted in 24 local suborganizations (district councils). The empirical findings do not appear to fit into a single, allembracing theory, and the kaleidoscopic nature of the reform demands a broad, multidisciplinary approach. This paper therefore contributes to knowledge of the organizational changes that took place by addressing them both in rational terms and as symbolic acts. Although reforms tend to be perceived as ways of shaking up an organization, it is suggested here that they may in fact have a cohesive function – serving to hold the organization together.

    One general conclusion of this thesis is that NPM cannot readily be described in terms of success or failure. Instead, the four papers provide widely varying perspectives on, and interpretations of, NPM’s practical impact and the technologies that are taking shape in the field. Based on the notion of NPM as a management doctrine, seven contradictory general observations are presented. Sometimes all goes according to plan. Alternatively, the outcome may deviate from the plan; the result may be ‘business as usual’, i.e. little may change; things may only get worse; programmes may have contradictory effects; change may be excessive; and, finally, there may be unexpected but positive effects. Here, the conclusion is that in some cases the solution is to develop the theories and concepts, i.e. the programmatic level, while in others the solution may, instead, involve developing the application and implementation of existing theories and concepts – i.e. the technological level.

  • 188.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Ekonomistyrning: från budgetering till mångdimensionell verksamhetsstyrning2011In: Ledning av företag och förvaltningar: former, förutsättningar, förändringar / [ed] Rolf Lind, Anders Ivarsson Westerberg, Stockholm: SNS förlag, 2011, 4, p. 87-115Chapter in book (Other academic)
  • 189.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business, The Institute for Local Government Economics.
    Olle, Högberg
    Stockholm University, Faculty of Social Sciences, School of Business, The Institute for Local Government Economics.
    Stockholms stads kompetensfond: En enkätundersökning med projektledare och förvaltningschefer om attityder och upplevda effekter av kompetensfondens arbete.2007Report (Other academic)
  • 190.
    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)
  • 191.
    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.

  • 192.
    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)
  • 193.
    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)
  • 194.
    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)
  • 195.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Wällstedt, Niklas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Accountingisation and the multiplying of value: 25 years of valuation in a Swedish municipality2018Conference paper (Other academic)
  • 196.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Wällstedt, Niklas
    Stockholm University, Faculty of Social Sciences, School of Business.
    Att styra sig igenom besvärliga situationer: Kommunal styrning som tradition, transaktion och relation2013Report (Other academic)
    Abstract [en]

    Kontinuerlig effektivitet, god ekonomisk hushållning samt styrning och ledningär ord som alla som arbetar i, eller företräder en kommun, måste taställning till mer eller mindre dagligen och väl fungerande styrmodeller harvarit prioritet åtminstone sedan mitten av 90-talet i många kommuner eftersomde setts som en förutsättning för att hantera besvärliga situationer. Samtidigthar detta inte skett utan problem vilket innebär att implementeringoch användning av ett nytt styrsystem kan innebära en besvärlig situation isig. Denna rapport behandlar främst olika styrsystems egenskaper och hurdessa egenskaper påverkar en kommunal organisations kapacitet att hanterabesvärliga situationer, vilka egenskaper som underminerar samma kapacitetmen också hur olika rationaliteter inom samma system skapar problem ochförutsättningar för varandra. Kort sagt handlar denna rapport om hur organisationerkan styras genom besvärliga situationer, inklusive de situationer somuppkommer genom styrsystemet självt.Utgångspunkten för rapporten är att styrsystemet är till för att få alla iorganisationen att dra åt samma håll men att detta försvåras av den diversifieradekommunala organisationen där en mängd underorganisationer,funktioner och yrkesgrupper ska koordineras för bästa möjliga måluppfyllelse.Rapporten utgår också från de svårbrutna traditioner som finns inomdessa väl etablerade underorganisationer, funktioner och grupperingar därnya sätt att värdera och skapa värde i organisationen ofta möts av motståndfrån de som har ett mer traditionellt förhållningssätt, dels till styrning ochförvaltning av organisationen, men också till hur kommunal service skallproduceras på ett professionellt sätt. För att bryta eller, i vissa fall, dra nyttaav dessa traditioner behöver ett styrsystem fånga upp och kommunicera devärden som den kommunala organisationen står för. Det traditionella systemetbehöver alltså kompletteras med andra typer av infallsvinklar för attkunna utvecklas och förbättras. Här tar rapporten hjälp av Broadbent ochLaughlins (2009) ramverk, som lyfter fram två generella sätt att närma sigproblematiken med traditionella system i en organisation. Genom att följaBroadbent och Laughlin, argumenterar vi för att ett styrsystem, förutom att vara traditionellt, antingen kan vara transaktionellt, d v s underbyggt av eninstrumentell rationalitet, eller relationellt, d v s underbyggt av en kommunikativrationalitet. Vi argumenterar också för att det är genom att balanseradessa rationaliteter och vara medveten om dess styrkor och svagheter somett styrsystem kan användas för att fånga upp och identifiera de största utmaningarna– den grundläggande förutsättningen för att framgångsrikt styrasig igenom dem. Det är när rationaliter och systemtyper möts och utvecklarvarandra som styrsystem stöter på dessa utmaningar, där dilemman och paradoxeruppstår, men det är också i dessa möten som styrsystem kan uppnå sinfulla potential.Målet med rapporten är att ge kommunerna ytterligare verktyg för attskapa väl fungerande styrsystem som kan användas för att styra sig igenombesvärliga situationer. Rapportens ramverk lägger grunden för en diskussionom vilka problem som kan tänkas uppstå i designen av ett styrsystem, mendet ger också en del svar på vilka lösningar som kan vara viktiga givet dettänkesätt som genomsyrar en organisation. Detta görs genom att analyseraempiri från tre kommuner som ingår i det nationella kommunforskningsprogrammetför att påvisa vilka konsekvenser de traditionella, transaktionellaoch relationella egenskaperna kan få för styrsystemets funktion och kapacitetatt hantera besvärliga situationer och skapa värde.

  • 197.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Wällstedt, Niklas
    Stockholm University, Faculty of Social Sciences, School of Business.
    Managing public sector organizations: Strategic choices within changing paradigms2013In: Management: an advanced introduction, Lund: Studentlitteratur, 2013, p. 203-230Chapter in book (Other academic)
  • 198.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Wällstedt, Niklas
    Stockholm University, Faculty of Social Sciences, School of Business.
    Modern verksamhetsstyrning är mångrationell2013In: Kommunal Ekonomi, ISSN 0282-0099, no 4, p. 25-26Article in journal (Other (popular science, discussion, etc.))
  • 199.
    Almroth, Malin
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Azimi, Diana
    Stockholm University, Faculty of Social Sciences, School of Business.
    Goodwill - ett förändrat synsätt i och med införandet av IFRS2004Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Goodwill är en företeelse som länge har diskuterats. Det centrala i diskussionerna har varit hur goodwill skall redovisas, om dess livslängd är befintlig eller obefintlig och därmed om det är en tillgång som skall skrivas av eller skrivas ned. Idag redovisar svenska börsnoterade företag goodwill som en tillgång med befintlig livslängd och det resulterar i att avskrivningsmetoden används. Från och med årsskiftet 2004/2005 kommer dock detta att förändras. Då skall svenska börsnoterade företag gå från att redovisa enligt redovisningsrådets rekommendationer till att redovisa enligt IASB:s rekommendationer. Enligt IASB har goodwill en obefintlig livslängd och skall till följd av detta löpande testas för nedskrivning.

  • 200.
    Almström, Josefin
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Hultberg, Tobias
    Stockholm University, Faculty of Social Sciences, School of Business.
    Heta Händer på fondmarknaden?: En undersökning av svenskförvaltade aktiefonder 1996-20012001Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Denna uppsats är skriven med syftet att undersöka om det finns fondförvaltare som har en förmåga att år efter år generera en överavkastning. Undersökningen omfattar 42 Sverige-fonder, 15 Europafonder samt 24 Globalfonder. Samtliga fonder i urvalet är förvaltade av Svenska fondförvaltningsbolag. Undersökningsperioden är från år 1996 till och med år 2001.

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