| 31. |
- Abrahamsson, Gun, et al.
(författare)
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Organizational identity and management accounting change
- 2011
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Ingår i: Accounting, Auditing & Accountability Journal. - : Emerald Group Publishing Limited. - 1368-0668 .- 1758-4205 .- 0951-3574. ; 24:3, s. 345-376
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – This paper aims to examine how and why management accounting practices are linked to an organization's identity and identity discrepancies.Design/methodology/approach – A qualitative field study of a one-year change project in a large manufacturing company is used as the basis for the analysis.Findings – The empirical study reveals how discrepancies between organizational members' perceived identity and their construed external (and desired future) image both influence and are influenced by emergent accounting practices. Empirical evidence suggests such a reciprocal relationship between accounting and identity, since accounting practices are an important means of (de)legitimizing an organization's current self-perception.Research limitations/implications – The uncovered reciprocal relationship between management accounting practices and organizational identity (discrepancies) have implications for a broader literature, including the works on how different forms of control interact as a “control package” and the discourse on potential sources of organizational identity change.Originality/value – Although it has previously been suggested that management accounting may be an important means for, as well as an outcome of, processes of identity (re)constructions in organizations, this study suggests a more complex interplay than has previously been noted in the literature. Specifically, it was found that organizational identity may for a considerable time work as a highly influential and largely unquestioned categorical imperative, signifying the boundaries of appropriate organizational action. At times, however, accounting practices may spark (re)constructions of identity discrepancies through: providing identity-inconsistent evidence; and using (new) measures in a “feed-forward” manner to explore possible ways to close such perceived discrepancies.
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| 32. |
- Abrahamsson, Mats, 1960-, et al.
(författare)
-
Det dynamiska företaget : om följsamhet och flödesorienterade affärsmodeller
- 2011. - 1
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Bok (populärvet., debatt m.m.)abstract
- Dagens osäkra affärsklimat betraktas av många som ett problem och en risk som måste hanteras. I den här boken vänder författarna på perspektivet och betraktar osäkerheten som en möjlighet till framgång - om företaget har tillräcklig dynamisk förmåga. Den dynamiska förmågan innebär att företaget snabbt kan förändra sin marknadsstrategi och sin dagliga verksamhet. Det kräver en tydlig och flödesorienterad affärsmodell med en effektiv och följsam kedja från leverantör till slutkund. Denna bok presenterar en modell för hur företaget kan uppnå en sådan dynamisk effektivitet och diskuterar hur man kan omsätta den i praktisk handling. Boken vänder sig till chefer och ledningsgrupper i företag som vill utvecklas i takt med omvärldens krav och därmed få bäst förutsättningar att överleva och växa i det krävande affärsklimatet - survival of the fittest!
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| 33. |
- Abrahamsson, Mats, 1960-, et al.
(författare)
-
Inside the Core : Managing risks in Business Critical Outsourcing
- 2011
-
Ingår i: Proceedings of the 20th Annual IPSERA Conference, Vision 20/20 – Preparing Today for Tomorrow’s Challenges. - 9789461780010 ; , s. 1092-1101
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Konferensbidrag (refereegranskat)abstract
- Organizations are increasingly outsourcing business critical activities, which increases the risk of substantial negative impact on the financial and strategic business performance. The aim of this paper is to show how outsourcer and supplier seek to mitigate the risks during the negotiations and the ongoing operations of the outsourced activities. The conclusion is that risk mitigating dimensions are directional and operates at different organizational levels, and secondly, that the dimension operates sequentially as a means to mitigate performance and relational risks. It is also concluded that goodwill trust and a cooperative stance have substantial impact on the success of the outsourcing.
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| 34. |
- Abrahamsson, Mats, 1960-, et al.
(författare)
-
Logistik i svensk handel : ett projekt finansierat av Handelns Utvecklingsråd
- 2011
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Den här rapporten sammanfattar ett forskningsprojekt, Logistik i svensk handel, som har pågått under perioden juli 2009 t.o.m. februari 2011 och som är finansierat av Handelns Utvecklingsråd.En utgångspunkt och hypotes för projektet var att det finns avgörande branschmässiga skillnader i sättet att arbeta med logistikfrågor. En hypotes som har testats mot empirin, vilket har lett till slutsatsen att logistiken endast i begränsad omfattning är branschspecifik och att branschtillhörighet inte är den avgörande faktorn för hur logistiken utformas för handelsföretag. En viktigare faktor, är hur butikerna drivs visavi centrala enheter, hur integrationen ser ut mellan logistikstrategi och inköps- respektive marknadsstrategi, samt hur systemgränserna för logistiken definieras.Genom hela arbetet har vi jämfört den logistikbild vi har sett med en ”ideal bild”, i form av logistiken i internationell ”mega-retailing”, vilket idag representerar ”best practice” inom logistik och där logistiken är en integrerad del av företagens affärsmodell och ett direkt stöd för företagets lönsamhet och tillväxt. Den jämförelsen visar att det är mycket stora skillnader i logistikkompetens och mognad mellan olika företag och att logistik inom många handelsföretag fortfarande är ett område med stor förbättringspotential.Förutom den här rapporten har projektet genererat en lång rad akademiska artiklar som är publicerade i journaler och/eller har presenterats på konferenser och seminarier. Vi har varit i kontakt med ett stort antal, kollegor, företag och forskare i Sverige och andra länder för att samla material. Ett stort tack till alla de som har bidragit med material till projektet.Ett speciellt tack till Andreas Hedlund på Handelns Utvecklingsråd, som förutom finansiellt stöd har backat upp projektet med seminarier arrangerade av Handelns utvecklingsråd.Linköping i Maj 2011Mats Abrahamsson Jakob Rehme Erik Sandberg
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| 35. |
- Abrahamsson, Mats, 1960-, et al.
(författare)
-
Managing risk in complex and business critical outsourcing of services
- 2011
-
Ingår i: Proceedings of 18th International Annual Conference of the European Operations Management Association. EurOMA. - 9781902546940 - 9781902546933
-
Konferensbidrag (refereegranskat)abstract
- Over the past two decades the phenomenon of outsourcing of resources and activities has emerged as an important trend in a wide range of organizations and many companies are today outsourcing complex and business critical resources and activities. This increase in business criticality also increases the risk of substantial and negative impact on the financial and strategic performance. The proposition is that business critical outsourcing is approached with a joint risk perspective and that an understanding of the decision process is essential for success. Further, it is important to view outsourcing as an ongoing process with a number of key stages.
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| 36. |
- Abrahamsson, Mats, 1960-
(författare)
-
The Role of Logistics in Corporate Strategy
- 2010
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Ingår i: Dimensionen der Logistik. - Heidelberg : Gabler Research. - 9783834923738 ; , s. 533-552
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- Funktionen, Institutionen und Handlungsebenen beschreiben die drei Dimensionen des von Professor Dr. Dr. h.c. Hans-Christian Pfohl geschaffenen Logistikwürfels. Anlässlich seiner Emeritierung beleuchten Wissenschaftler und Praktiker in 75 Fachbeiträgen die Logistik mit all ihren Facetten und aktuellen Entwicklungen und geben Anregungen für die zukünftige Forschung und Praxis.
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| 37. |
- Abrahamsson, Sten, 1953-, et al.
(författare)
-
Integrated Management Systems : testing a model for integration
- 2011
-
Ingår i: 14th Toulon-Verona Conference. - Alicante : University of Alicante. - 9788890432712 ; , s. 22-35
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Konferensbidrag (refereegranskat)abstract
- Management systems are widely used for creating order, minimising risks and for assuring performance. Management systems are in many occasions integrated since this has been found to be beneficial. In this paper a model for a fully integrated management system (IMS) based on the three axes of level, extent and scope of integration is tested for relevance. The studied system permits the integration of all relevant process dimensions. The research is only in a pilot stage, but the initial results are promising and indicate that there are advantages in using the process view as a base for identifying critical aspects to be managed. A review of the current situation for system integration is studied and the model is subjected to some tests using Sweden as a case. The background study shows that system integration still is limited, especially when comparing with a fully integrated IMS. The feedback from the organisations interviewed is positive and supports continued work with development of the model.
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| 38. |
- Abrahamsson, Sten, et al.
(författare)
-
University Services for regional Development : Ideas on Stakeholder Based Quality Management in a Region
- 2011
-
Ingår i: Proceedings : 14th QMOD Conference on Quality and Service Sciences. - Pamplona : Servicios de Publicaciones Universidad de Navarra. - 8480812117 ; , s. 36-54
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Konferensbidrag (refereegranskat)abstract
- Background Regional Development is a permanent activity of change including long range visions and goals. This work includes both continuous and breakthrough change. Quality management practises are used for organisational improvement and could be seen as one way of supporting effective change management. Provided we can view a region as an organisation we could also view it as a process. Dealing with the region as a system of processes might make it possible to use quality management practices to support more effective regional development. Based on an analysis of the presentation of the current state and the visionary state it should be possible to analyse proposed change strategies from a process perspective. Purpose The general purpose of the study is to see how universities could contribute to regional development. Specific research questions in this study are: For a region how can the present state, the visionary state and the chosen change strategies, be described with Quality Management values and methodologies with focus on the process view How do the regional university mission, vision and goals align with defined regional objectives? Methodology A literature survey for how Quality Management has been used for regional development is carried out to create a structure for the data collection. The region of Gotland is chosen as an example for a region. The reason for this is that Gotland is a small region consisting of an island providing clear boundaries. There is only one university, which makes it easier to study the links between university and region. Available regional visions are studied as well as main presentation of regional performance with focus on the region of Gotland. The main organizational stakeholders are identified and studied. Data is gathered from web sites and from interviews. The categorisation of information is based on a process perspective using process based system models adapted to the initial literature survey. The current change process is also portrayed. In order to see how the local university performance and plans align with the regional plans the Gotland University web-site is studied for relevant documents. Main results Regional performance can seemingly be described using process based system models. The stakeholder approach can in a meaningful way be used to describe main regional requirements.
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| 39. |
- Abrego, Lisandro, et al.
(författare)
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External Linkages and Economic Growth in Colombia : Insights from a Bayesian VAR Model
- 2010
-
Ingår i: The World Economy. - : Wiley-Blackwell. - 0378-5920 .- 1467-9701. ; 33:12, s. 1788-1810
-
Tidskriftsartikel (refereegranskat)abstract
- This paper investigates the sensitivity of Colombian GDP growth to the surrounding macroeconomic environment. We estimate a Bayesian VAR model with informative steady-state priors for the Colombian economy using quarterly data from 1995 to 2007. A variance decomposition shows that world GDP growth and government spending are the most important factors, explaining roughly 17 and 16 per cent of the variance in Colombian GDP growth respectively. The model, which is shown to forecast well out-of-sample, can also be used to analyse alternative scenarios. Generating both endogenous and conditional forecasts, we show that the impact on Colombian GDP growth of a substantial downturn in world GDP growth would be non-negligible but that the decline still would be mild by historical standards.
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| 40. |
-
Accounting in networks
- 2010
-
Samlingsverk (redaktörskap) (övrigt vetenskapligt/konstnärligt)abstract
- Accounting in Networks is the first book that in a comprehensive way covers the emerging issue of accounting and control in horizontal relations across legally independent organizations. During the last 20 years, organisations have shown an increased interest in collaborations that cross company boundaries. New organisational forms, such as alliances, partnerships, joint ventures, outsourcing and networks have received increased attention. This development has pushed management accounting researchers into examining the lateral effects of accounting. This book examines these lateral effects on accounting, and creates a comprehensive summary of what has been achieved so far and what interesting developments will occur in the coming ten years. The book covers a variety of inter-organizational settings – dyads, networks, joint ventures, public sector – and the roles of accounting therein. It also deals with specific inter-organizational accounting techniques – customer accounting, target costing and open book accounting – which companies use to manage in a world of inter-organizational relationships and networks. The book also covers different theoretical perspectives – transactional cost economics, the industrial-network approach, actor-network theory, institutional theory – on accounting in networks. Each chapter focus on a specific angle of accounting in networks, assess theoretical and empirical evidence, summarize the current position/debate and discuss promising avenues for future research.
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