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Sökning: WFRF:(Cäker Mikael)

  • Resultat 21-30 av 61
  • Föregående 12[3]4567Nästa
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21.
  • Cäker, Mikael, 1972, et al. (författare)
  • Controlling and being controlled
  • 2020
  • Ingår i: Strategic Management Control: Successful strategies based on dialogue and collaboration/ edited by Fredrik Nilsson, Carl-Johan Petri & Alf Westelius. - Cham : Springer Nature. - 2192-8096. - 9783030386399 ; , s. 87-99
  • Bokkapitel (övrigt vetenskapligt)
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23.
  • Cäker, Mikael (författare)
  • Coordination in interorganizational relations : perspective of dominated suppliers
  • Annan publikation (övrigt vetenskapligt)abstract
    • This article relates to the debate on control in interorganizational relations. The article aims at providing an understanding of how bureaucratic mechanisms interrelate with market and social mechanisms in this setting, and the perspective of a dominated supplier is especially focused. The article is based on observation with complementary interviews of relations between an industrial customer and two of its suppliers.The study shows restrictions put on the dominated suppliers from the customer, restrictions which from the suppliers' perspective motivate to question the efficiency of interorganizational, bureaucratic control. The suppliers' perceived need to adapt to the customers' routines is more motivated by a fear of challenging the customer than a concern for overall efficiency in the supply chain. The different mechanisms of governance operate in relation to each other. Mainly, market dominance creates space for hierarchical coordination. However, bureaucratic mechanisms do not suit every situation and social mechanisms enter - in some cases even to overrule bureaucratic mechanisms.
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24.
  • Cäker, Mikael, 1972 (författare)
  • Customer Accounting in Networks
  • 2008
  • Ingår i: Workshop: Accounting in Business Networks, Stockholm, Sweden..
  • Konferensbidrag (övrigt vetenskapligt)
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26.
  • Cäker, Mikael (författare)
  • Customer focus : An accountability dilemma
  • 2007
  • Ingår i: The European Accounting Review. - : Routledge. - 0963-8180 .- 1468-4497. ; 16:1, s. 143-171
  • Tidskriftsartikel (refereegranskat)abstract
    • Customer-related measures are today often included in management accounting systems. In this paper, two situations are displayed where these measures are problematic to the managing process. The main argument of the paper is that customer accountability may serve to question demands for hierarchical accountability, as put forward in management accounting systems. The paper is based on a case study, in which two groups show strong customer accountability which is disturbing to the managing process. In the first group, socializing accountability processes to the customers override hierarchical accountability concerning delivery performance. In the second group, aligned accountability to customers and managers for customer-related measures override hierarchical demands for accountability for financial performance. The argument of the paper may be taken as a basis to question the broadening of management accounting to incorporate customer-related aspects. An organization needs to be managed in a balanced way. However, it should not be taken for granted that all aspects need to be incorporated into management accounting. With strong customer accountability, management accounting may need to be devoted to classical tasks of emphasizing financial performance and formalized processes.
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28.
  • Cäker, Mikael (författare)
  • Customer influence on management accounting change
  • Annan publikation (övrigt vetenskapligt)abstract
    • Managing processes in contemporary organizations have shov.rn to be interrelated with long-term business relations. The purpose of the paper is to understand interrelated changes of management accounting and perceptions of different customers. The article is based on a qualitative case-study based on 32 interviews, observations and documentary studies. In the case-study, higher management of the focused organization tries to influence the perception of the largest customer, an old, internal organization, by using new, external customers as 'role-models' and by increasing reliance on management accounting. The study shows that management accounting in the company finds different roles in communication with and about the different customers, in co-development with the employees' perception of their customers. Customers act as both catalysts and frustrators to intended management accounting change and when customers are perceived as heterogeneous, an organization may end up with heterogeneous use of management accounting.
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29.
  • Cäker, Mikael, 1972, et al. (författare)
  • Diverse Banks, One Regulation
  • 2014
  • Ingår i: Management Accounting and Control – Perspectives on Public Sector Government, workshop, Trondheim, 14-16 oktober.
  • Konferensbidrag (övrigt vetenskapligt)
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  • Resultat 21-30 av 61
  • Föregående 12[3]4567Nästa
 
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