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- Almqvist, Roland, et al.
(författare)
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Management control of health - the Swedish example
- 2007
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Ingår i: Work Health and Management Control. - Stockholm : Thomson Fakta AB. - 9789176102725 ; , s. 291-318
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- Management control practices have spread to areas other than formerly occupied by traditional management accounting techniques. In this chapter, results from a number of development projects regarding management control of health are presented. The purpose of the chapter is to assess the proposed health statement models in Sweden as leading or lagging management control systems: (1) How are health statements used in the organizations? (2) Could health statements be an effective device to develop management control practices with the aim of improving health? The research has been performed through longitudinal studies including in-depth interviews and observations made over a three-year period. The empirical findings are analyzed using a two-dimensional matrix comprising diagnostic reporting routines and interactive management control functions. Tentative conclusions indicate that the proposed health statement models are mainly based on diagnostic control with a focus on lagging indicators, but there are examples of the successful integration of health statement models with management control models when certain criteria of change are fulfilled.
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- Rimmel, Gunnar, 1971, et al.
(författare)
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Health disclosures in capital market communication
- 2007
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Ingår i: Work Health and Management Control. - Stockholm : Thomason Fakta AB. - 9789176102725 ; , s. 391-336
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- The objective of this chapter is to provide theoretical foundations as well as an account of the current practice of disclosure in relation to social accounting information and health. This chapter starts off by describing corporate communication with the capital market, highlighting the importance of accounting information for the capital market. Since the disclosure of corporate health issues is largely unregulated, a distinction between voluntary and mandatory disclosure is provided by illustrating the pros and cons of both modes. Corporate communication is often regarded as a legitimizing process directed towards corporate stakeholders. Consequently, the interrelation of stakeholder theory and legitimacy theory is discussed by taking Swedish sickness-absence disclosures as an example of mandatory health disclosure. The discussion develops further into an argument highlighting the role of financial reporting for corporate accountability issues. The current reporting requirements under the accounting framework are presented and raise the question why only few human resource disclosures are subject to mandatory requirements. Finally, this chapter illustrates the obstacles and opportunities of health disclosures by putting forward an argument that increased understanding of health management control issues inside companies has the potential to increase the extent and quality of externalized health disclosures. Consequently, increased consideration of health disclosures within the company will be externalized to the investment community.
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| 8. |
- Roslender, Robin, et al.
(författare)
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Accounting for the human factor: a brief history of a continuing challange
- 2007
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Ingår i: Work Health and Management Control. - Stockholm : Thomson Fakta AB. - 9789176102725 ; , s. 217-241
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- This chapter reviews several early approaches to accounting for the human factor. The focus is largely, although not exclusively, on Anglo-Saxon developments. Approaches originating elsewhere, including in Finland and France, are discussed in other chapters of the book. We begin with human asset accounting, which had the consequence of linking accounting for the human factor with the task of putting people on the balance sheet. Attention then turns to human resource accounting, the most widely recognised approach to accounting for the human factor, which in the mid 1970s became one of accounting’s major research topics. Although its principal advocate, Flamholtz, successfully repositioned accounting for the human factor as a managerial accounting development, he failed to move beyond a narrow interpretation of what accounting might become in this context. Two later developments are also discussed, human resource costing and accounting, which combines human resource accounting and utility analysis, and human worth accounting, which incorporates insights from the critical accounting and accounting for strategic positioning literatures. While both are clearly enriched by their respective interdisciplinary foundations, in common with human asset and human resource accounting, these developments are yet to produce practical examples of the sort of accountings that promise to move accounting for the human factor into a new phase, one that is capable of accommodating issues associated with employee health and wellness.
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| 9. |
- Åkerlind, Ingemar, et al.
(författare)
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Health and work organization
- 2007
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Ingår i: Work Health and Management Control. - : Thomson Fakta, Stockholm. - 9789176102725 ; , s. 77-95
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Bokkapitel (refereegranskat)abstract
- In WHP, there is a need for an organizational approach, as has already been mandated in preventive OHS management. This approach calls for changes in organizational systems that improve an individual’s chance of becoming healthy. The aim is that health becomes an essential issue in the corporate strategy and policy as well as the management control system of the company. WHP ought to be an intrinsic and central part of the organizational system rather than something that is forced through legislation or is the subject of occasional programmes offered to the employees. Health must be considered in its broadest sense, with the realization that the essential parts of organizational workplace health are complex and broad-reaching. However, to accomplish this goal, many of the problems that hinder the recognition of health as a company resource have to be resolved. Our book aims to contribute to this resolution.
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- Åkerlind, Ingemar, et al.
(författare)
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Perspectives on health
- 2007
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Ingår i: Work Health and Management Control. - Stockholm : Thomson Fakta. - 9789176102725 ; , s. 55-73
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Bokkapitel (refereegranskat)abstract
- Health should be regarded as a dynamic concept referring to the individual’s ability to be active and fulfil his or her vital goals rather than as a negative formulation of biomedical status (absence of disease or infirmity). It reflects continuous coping processes in different circumstances of life. Health is determined by a complex multi-level interplay of structural, environmental, organizational, cultural, and personal factors. According to this systems perspective, it is often more important to focus on higher-level upstream factors such as structural, organizational, and environmental conditions than on lower-level downstream factors such as individual lifestyle and biological conditions. A participative approach aiming at enabling people to increase their control over the determinants of health is essential in order to attain a sustainable improvement of health. This healthy settings approach entails that all systems and structures which govern the social and economic conditions of life should be utilized to promote health. For many people, the working life and the workplace constitute one of the most significant arenas in life. The focus of interventions should be to strengthen people’s own ability to improve their health by creating supportive environments and contexts.
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