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- Abrahamsson, Gun, 1961-, et al.
(författare)
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On the (re)construction of numbers and operational reality : A study of face-to-face interactions
- 2016
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Ingår i: Qualitative Research in Accounting & Management/Emerald. - : Emerald Group Publishing Limited. - 1176-6093 .- 1758-7654. ; 13:2, s. 159-188
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: This paper aims to examine the mobilization of management accounting (MA) numbers and metrics in social interactions. The purpose is to develop a model of how and why managers perceive and mobilize (new) MA numbers/metrics in a changing way over time in situated face-to-face interactions.Design/methodology/approach: An observation-based qualitative field study of a change project in a large manufacturing company is used as the basis for our analysis.Findings: The empirical study shows that MA numbers and metrics are essential when semi-distant managers strive to solve problems and achieve radical improvement targets, but that the ways in which existing and new metrics are perceived and mobilized during face-to-face interactions change over time. The study provides both a detailed account of the emergent nature of the transformation process and a number of mechanisms as to why managers (inter-)act the way they do to produce such change.Originality/value: The paper problematizes the generally held view that MA numbers and metrics primarily work as a structuring device in face-to-face interactions, and also, how the processes are constituted through which MA is transformed into such a structuring device. The paper also adds new insights to our understandings of why managers (inter-)act the way they do to produce MA change.
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- Abrahamsson, Gun, 1961-, et al.
(författare)
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Problemlösningsarbete på låg organisatorisk nivå : Två studier om implementering respektive konkretisering av idéer om kundorderstyrd tillverkning
- 2004
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The two studies reported in this thesis are about problem solving at a low organisational level in an organisational unit in a Swedish manufacturing company, which has adopted ideas of World Class Manufacturing. In the first study, we analyse, from an organisational learning perspective, the implementation of the well-known concept Continuous Improvement at shop-floor level and how management accounting may facilitate or impede improvement work. A case study was conducted in two workgroups in one production unit for about seven months. In one of the groups, management accounting facilitated improvement work with high organisational scope and, in the other group, impeded the organisational scope. Our conclusion is that management accounting may facilitate a high organisational scope by supporting the leadership style, stressing co-operation, dialog and participation, or, by the way the manager uses management accounting, make boundaries distinct between groups of employees and between departments, and therefore impede improvements with high organisational scope. In the second study, we analyse, from a rule-based behavioural perspective, how ideas of World Class Manufacturing are institutionalised in cross-functional problem solving at a low organisational level. A case study was carried out in two cross-functional weekly group meetings for about nine months. Problems raised and solutions decided followed a repeated pattern. The actors draw on instrumental rules, which can be described as technical as well as economic. We concluded that ideas of World Class Manufacturing were institutionalised as different variants of World Class Manufacturing in the different functions at a low organisational level. At the meetings, contradictory instrumental rules were activated by the functions and treated according to interaction rules. Two overall patterns of action, articulated the two main interaction rules guiding actors in how to treat contradictory ideas of World Class Manufacturing.
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- Myreteg, Gunilla, 1968-, et al.
(författare)
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Affärssystem för verksamhetsutveckling
- 2013. - 10
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Ingår i: Controllerhandboken. - Stockholm : Liber. - 9789147099085 ; , s. 471-504
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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