| 21. |
- Holmgren Caicedo, Mikael, et al.
(författare)
-
Extensions and intensions of management control—The inclusion of health
- 2010
-
Ingår i: Critical Perspectives on Accounting. - London : Elsevier. - 1045-2354 .- 1095-9955. ; 21:8, s. 655-668
-
Tidskriftsartikel (refereegranskat)abstract
- 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.
|
|
| 22. |
- Holmgren Caicedo, Mikael, et al.
(författare)
-
Managing and measuring employee health and wellbeing : a review and critique
- 2010
-
Ingår i: Journal of Accouting & Organizational Change. - : Emerald Group Publishing Limited. - 1832-5912 .- 1839-5473. ; 6:4, s. 436-459
-
Tidskriftsartikel (refereegranskat)abstract
- 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.
|
|
| 23. |
- Holmgren Caicedo, Mikael, et al.
(författare)
-
The makings of a statement : accounting for employee health
- 2010
-
Ingår i: Journal of Human Resource Costing and Accounting. - : Emerald Group Publishing Limited. - 1401-338X .- 1758-745X. ; 14:4, s. 286-306
-
Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to explore how the idea of health statements is constructed and on what assumptions it rests. Design/methodology/approach – Published health statements from the Swedish municipality of Umea ̊ are analysed in terms of the rhetoric of the arguments that are presented. This is done in order to identify the assumptions the arguments rest on.Findings – Although no empirical proof is provided, the arguments presented in the health statements of Umea ̊ municipality follow a logic that goes from success factors to good results via employee health and satisfaction as a proxy of internal quality of work that in turn is assumed to create good quality of service. The construction of that logic is concomitantly the production and reproduction of a moral system of values that rest on the ambiguousness and implicitness. Originality/value – A discussion about the assumptions expressed in Umea ̊ municipality’s health statements, how they are constructed to make the management accounting of employee health work and the construction of morals that is implicit in that system.
|
|
| 24. |
|
|
| 25. |
- Schiller, Stefan, 1949-
(författare)
-
Management accounting in a learning environment
- 2010
-
Ingår i: Journal of Accouting & Organizational Change. - Yorks, UK : Emerald Group Publishing Limited. - 1832-5912 .- 1839-5473. ; 6:1, s. 123-148
-
Tidskriftsartikel (refereegranskat)abstract
- Purpose - The purpose of this paper is to report on the findings of a study designed to understand how management accounting changes when an organization evolves in a more network-oriented direction, informed by an experiential or integrated approach to learning. Design/methodology/approach – This paper draws on a longitudinal case study initiated by the findings from a previous action research study at a manufacturing plant, the Volvo Floby factory. Findings - By introducing and elaborating on the concept of Local Management Accounting System (LMAS), this paper contributes to the debate about how management accounting reacts to new organizational forms and technologies. Two types of management accounting information are identified: one corresponds to the accountability aspect of accounting – Type 1 information, while Type 2 information refers to problem solving and control. A LMAS is supportive of both local accountability, which draws on valuing skills, and of local problem solving, which relies on decision skills. Research limitations/implications – One of the research implications of this study is that a LMAS may function as an important mechanism for innovation by explicitly integrating the holistic and the analytic dimensions of experiential learning. Practical implications – The reported case illustrates how management accounting may facilitate process innovation in a practical setting. Originality/value - By adopting an experiential learning methodology to develop new knowledge, the production plant studied has succeeded in creating an environment characterized by continuous innovation.
|
|
| 26. |
- Lundström, Anders, et al.
(författare)
-
Promoting innovation based on social sciences and technologies : The prospect of a social innovation park
- 2011
-
Ingår i: Innovation. The European Journal of Social Science Research. - : Informa UK Limited. - 1351-1610 .- 1469-8412. ; 24:1-2, s. 133-149
-
Tidskriftsartikel (refereegranskat)abstract
- Obviously Sir Francis Bacon's phrase "Knowledge is Power" refers not only to natural science and technology, aiming at understanding natural phenomena and obtaining material wealth, but also to social sciences and technologies, concerning social ideals and seeking harmonious and sustainable development in society. Innovation and entrepreneurship based on natural sciences and technologies have facilitated science and technology parks in the past; however, innovation and entrepreneurship based on social sciences and technologies are now laying the foundations for the concept of a "social innovation park". The distinctive characteristics of social innovation parks and how social academic entrepreneurship is fostered by them through strategy and policy-making at local, national and global levels are explored in this study.
|
|
| 27. |
|
|
| 28. |
- Rondell, Jimmie G, 1973-, et al.
(författare)
-
Functional identities, resource integrators and the service-dominant logic
- 2010
-
Ingår i: Journal of Customer Behaviour. - : Westburn Publishers. - 1475-3928. ; 9:1, s. 19-36
-
Tidskriftsartikel (refereegranskat)abstract
- The purpose of this paper is to initiate a discussion; to propose turning to the theoretical tradition of functionalism as a direction for future refinements of the service-dominant (S-D) logic; introducing the concept of functional identities as a generic designation to identify and define the various actors as resource integrators assisting the study of the networked nature of value creation. Findings and experiences drawn from a case study of the industry/market of recorded music are presented to serve as both inductive and illustrative element to the paper. The main contribution in this paper is to extend and suggest an improvement by adding the following to the S-D logic’s Foundational Premise FP: 9; “All social and economic actors are, defined by their functional identity, resource integrators”. The paper’s functionalistic direction is suggested as a facilitator to advance future refinements of the S-D logic and the study and understanding of the networked nature of value creation.
|
|
| 29. |
- Nordqvist, Mattias, et al.
(författare)
-
Industry Associations as Change Agents : The Institutional Roles of Newspaper Associations
- 2010
-
Ingår i: Journal of Media Business Studies. - : Taylor & Francis. - 1652-2354 .- 2376-2977. ; 7:3, s. 51-69
-
Tidskriftsartikel (refereegranskat)abstract
- This article explores the institutional roles of industryassociations, employing institutional theory to identify and characterizethe roles of leading associations in the newspaper industry. Using fourleading newspaper associations as cases, the authors explore associationfunctions evidenced through interviews with their key executives. Thepaper finds that the association leaders tended to emphasize normativefunctions, while associations’ operational executives tended to focus onmimetic and coercive functions.
|
|
| 30. |
- Pesämaa, Ossi, et al.
(författare)
-
Motives, Partner Selection and Establishing Trust Reciprocity and Interorganizational Commitment
- 2010
-
Ingår i: International Journal of Tourism Policy. - 1750-4090 .- 1750-4104. ; 3:1, s. 62-77
-
Tidskriftsartikel (refereegranskat)abstract
- This research proposes a model of Interorganisational Commitment (IOC). The model is based on six constructs and was tested on 99 small and medium sized firms. The model examines interaction and non-interaction between firms. The theoretical model suggests that firms enter relationships in sequences, where they first consider motives and partner preferences before interaction takes place. Later in the sequence more extensive interactions develop into committed relationships that have consequences influenced by Trust (TRU) and Reciprocity (RCP) perceptions, which influence and promote lasting IOCs. The tested model exhibits nomological, convergent and discriminant validity, as well as reliability
|
|
