| 21. |
- Carlsson-Wall, Martin, et al.
(författare)
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The interdependencies of intra- and inter-organisational controls and work practices-The case of domestic care of the elderly
- 2011
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Ingår i: Management Accounting Research. - : Elsevier: 24 months. - 1044-5005. ; 22:4, s. 313-329
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Tidskriftsartikel (refereegranskat)abstract
- The paper gives a grounded account of inter-organisational controls and work practices in the public sector to complement previous literature's strong focus on inter-organisational customer–supplier relationships in the private sector. We draw theoretically on Hopwood's (1974) administrative, social and self controls, which enable us to analyse the influence of non-managerial controls on behaviour. Empirically, a case study of inter-organisational cooperation between home help units and health centres is used as the basis of analysis. Most inter-organisational controls were developed locally and involved a mix of administrative, social and self controls. Intra- and inter-organisational social and self controls were important forms of control which impacted on intra- and inter-organisational work practices and we see the need for a broad conceptualisation of control (Van der Meer-Kooistra and Scapens, 2008). Inter-organisational social controls created an informal hierarchy that by-passed the formal hierarchies of the two organisations. Self controls reinforced the importance of being flexible to accommodate pensioner's wishes and needs in specific care situations. We also show the importance of the internal financial situation of home help units for the analysis of the interdependencies of intra- and inter-organisational controls and work practices.
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| 22. |
- Christner, Carl Henning, et al.
(författare)
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Scientists, venture capitalists and the stock exchange: The mediating role of accounting in product innovation
- 2015
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Ingår i: Management Accounting Research. - : Elsevier: 24 months. - 1044-5005. ; 28:1, s. 50-67
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Tidskriftsartikel (refereegranskat)abstract
- This paper examines the role of accounting in the development of a biotech innovation, called the Pyrosequencing technology, intended for the scientific and commercial analysis of human DNA. Building on an extensive case study, we follow the development of this technology from its inception to the eventual downfall of the company built around the technology, Pyrosequencing AB. Using the concept of mediating instruments (Miller and O'Leary, 2007), we focus on how accounting calculations participated in shaping particular development trajectories by connecting and mediating between discrete domains and dispersed actors. We follow the development process in three different stages: first, when it was in the hands of the scientific founders; then when it became a commercial company, partially owned by a venture capital firm, HealthCap; and, finally, when Pyrosequencing AB became listed on the stock exchange. We find that different accounting calculations were used in each of these stages, and we analyse how these shaped the development process by forging particular linkages between scientific and economic ideas and different actors. Our study contributes to the literature on the relationship between accounting and product innovation in several ways: firstly, it provides an analysis of how certain accounting calculations enable particular development trajectories by mediating between different actors and domains. Secondly, our findings show the importance of attending to the shifting economic domains and economic ideas to which development processes may be linked. Finally, the results contribute to the discussion about the enabling or constraining role of accounting by showing how the enabling of particular development trajectories entails the constraining of alternative courses of action. This research adds a longitudinal perspective to the enabling/constraining question, which has often been examined using a cross-sectional design. We introduce the concept of calculative momentum as a way to increase our understanding of the role accounting play in this regard.
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| 23. |
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| 24. |
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| 25. |
- Kraus, Kalle, et al.
(författare)
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Internal/inter-firm control dynamics and power-A case study of the Ericsson-Vodafone relationship
- 2016
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Ingår i: Management Accounting Research. - : Elsevier. - 1044-5005. ; 33, s. 61-72
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Tidskriftsartikel (refereegranskat)abstract
- This paper has analysed the role of power in shaping internal/inter-firm control dynamics in the Ericsson-Vodafone relationship. While previous studies have tended to either neglect issues related to power, or focus on only one aspect of power, resource power, our contribution lies in detailing how the combination of resource, process and meaning power is key to understanding internal/inter-firm control dynamics. Vodafone mobilised resource power to bring about changes in inter-firm control, and subsequently mobilised process, meaning and resource power to implement additional inter-firm control as well as dictate changes needed in Ericsson's R&D structure, which resulted in more financially oriented internal control within Ericsson's R&D units. Our study also details how 'accounting talk' was important for determining the trajectory of internal/inter-firm control dynamics and the intimate relationship between such 'talk' and the mobilisation of power. In this respect, we extend the Hardy and Redivo (1994) power framework by showing that language is important not only in the mobilisation of meaning power (as Hardy and Redivo point out), but also resource power. (C) 2016 Published by Elsevier Ltd.
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| 26. |
- Kraus, Kalle, et al.
(författare)
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Management control in pulsating organisations-A multiple case study of popular culture events
- 2017
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Ingår i: Management Accounting Research. - : Elsevier: 24 months. - 1044-5005. ; 35, s. 20-34
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Tidskriftsartikel (refereegranskat)abstract
- Major events comprise an important aspect of popular culture. The pulsating nature of event organisations implies that they quickly expand at the time of the event and then contract. By examining six sport event organisations, detailed action planning was found to be crucial to ensure that both the structure and flexibility were guaranteed when the event took place. Detailed action planning served as the backbone in the chain of control in each case, connecting the evaluation based on non-financial measures with the budgeting, and with policies and procedures that were applied during the process. It created a shared understanding of the breakdown of responsibilities and duties and made it possible to clarify the role each individual played within the system and to determine when and how improvisation was needed. Our findings thereby provide important boundary conditions to the literature on 'minimal structures' by making it clear that 'minimal' management controls are not sufficient to handle the balance between structure and flexibility in pulsating organisations, which often rely on thousands of inexperienced employees to work together for a very short period of time. Detailed action planning helped create 'operational representation' (Bigley and Roberts, 2001), i.e. the basic cognitive infrastructure permitting individuals and groups to effectively integrate their behaviours with those of others on a moment-to-moment basis as the event unfolds. We also contribute by explaining important management control differences across the six organisations through the distinction between participation-and spectator-driven events. (C) 2016 Elsevier Ltd. All rights reserved.
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| 27. |
- Kraus, Kalle, et al.
(författare)
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The impact of the corporate balanced scorecard on corporate control-A research note
- 2010
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Ingår i: Management Accounting Research. - : Elsevier. - 1044-5005. ; 21:4, s. 265-277
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Tidskriftsartikel (refereegranskat)abstract
- The paper explores the adoption of the corporate balanced scorecard (CBSC) and its impact on corporate control of business units. Following interviews with senior corporate managers in 15 of Sweden's largest multinational companies, 8 were found to adopt CBSC. However, CBSC had little impact on control at the corporate level. Corporate control was financially focused in all the companies: mainly financial measures were important, standards were only set for financial measures and rewards were largely based on financial performance measures. Top management's need for simplicity and comparability internally, and capital market pressures motivated the financial focus.
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| 28. |
- Lapsley, Irvine, et al.
(författare)
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The relevance of strategic management accounting to popular culture : The world of West End Musicals
- 2017
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Ingår i: Management Accounting Research. - : Elsevier BV. - 1044-5005. ; 35, s. 47-55
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Tidskriftsartikel (refereegranskat)abstract
- The study of accounting and popular culture presents an exciting new research agenda for management accountants. This study examines this development from a strategy perspective. Specifically, this paper adds to our knowledge of the potential for Strategic Management Accounting in action by studying the novel setting of the world of West End Musicals. Using a case study approach, this study challenges conventional SMA thinking from a 'strategy-as-practice' perspective, using the process of developing a popular theatre portfolio of activities. Findings indicate that strategy is a complex practice which is an inherently social process: Theatre producers negotiate a route to the market that is mediated by validating intermediary organizations that contribute and communicate the reputation of new cultural products and thereby support the strategic process.
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| 29. |
- Malmi, Teemu
(författare)
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Managerialist studies in management accounting : 1990-2014
- 2016
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Ingår i: Management Accounting Research. - : Elsevier BV. - 1044-5005. ; 31, s. 31-44
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Tidskriftsartikel (refereegranskat)abstract
- This article provides a review of managerialist studies in management accounting, as presented in ten leading accounting journals over the past 25 years. The review covers both interventionist and non-interventionist studies in which at least one of the aims is to directly support or help organizational decision-making and control. Non-interventionist research reviewed is descriptive or conceptual in nature, or develops models, algorithms or frameworks of managerial relevance. Interventionist research reviewed covers both traditional action research as well as studies applying the constructive research approach. The contribution of various strands of managerialist research is assessed and the potential of this kind of research in management accounting for the future is discussed.
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| 30. |
- Segelod, Esbjörn
(författare)
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The content and role of the investment manual : A research note
- 1997
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Ingår i: Management Accounting Research. - 1044-5005. ; 8:2, s. 221-231
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Forskningsöversikt (refereegranskat)abstract
- There are many postal surveys of capital budgeting practice, but few studies of the investment manuals which fix the practice of those groups which use written routines. This research note is based on a study of the investment manuals of major Swedish groups. It briefly surveys a few ofthe issues treated in investment manuals, and presents seven hypotheses concerning the role of such written routines.
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