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Sökning: WFRF:(Cäker Mikael)

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  • Föregående 123[4]567Nästa
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31.
  • Cäker, Mikael, 1972, et al. (författare)
  • Effects of performance measurement system inconsistency on managers’ role clarity and well-being
  • 2018
  • Ingår i: Scandinavian Journal of Management. - 0956-5221 .- 1873-3387. ; 34:3, s. 256-266
  • Tidskriftsartikel (refereegranskat)abstract
    • © 2018 Elsevier Ltd In this paper we explore the impact of PMS inconsistency on managerial role clarity and well-being. In addition, we investigate if problems with PMS inconsistency can be dealt with by convincing superiors to loosen their control reactions to variances, giving managers job autonomy and providing managers with support from superiors, peers and staff functions. Based on survey responses from 799 managers in one public sector organization and 187 managers in one private sector organization we conclude that PMS inconsistency has negative effects on managers’ role clarity and well-being. This situation does not improve if superiors practice loose control; on the contrary, it seems to make managers’ work situation worse. Job autonomy and support appear to be better coping methods since they have direct positive impacts on managers’ role clarity and well-being that counteracts the negative effects of PMS inconsistency.
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33.
  • Cäker, Mikael, 1972, et al. (författare)
  • Inter-organizational cooperation challenging hierarchical accountability: The dominated actors in a municipal joint venture”
  • 2017
  • Ingår i: Financial Accountability and Management. - 0267-4424 .- 1468-0408. ; 33:1, s. 102-120
  • Tidskriftsartikel (refereegranskat)abstract
    • New public management offers a number of solutions to the kinds of problems that public sector organizations experience. In taking an accountability perspective, this paper elaborates on how two of these – strict responsibility for performance, and inter-organizational cooperation – may conflict. The setting for this study is a joint venture with a dominant municipality and six dominated municipalities as owners. The article examines how horizontal accountability processes may influence the dominated owners’ hierarchical accountability. The ability to account hierarchically for the quality of service within budgetary parameters is problematized, when dominated owners may dismantle their ability to demand horizontal accountability.
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36.
  • Cäker, Mikael, 1972- (författare)
  • Management accounting as constructing and opposing customer focus : three case studies on management accounting and customer relations
  • 2005
  • Doktorsavhandling (övrigt vetenskapligt)abstract
    • This thesis is on the relation between management accounting and customer focus and relates to discussions about how internal managing processes in organizations are interrelated with interorganizational relations, specifically constructions of customers. Both a normative and a descriptive perspective on the relation are taken within the different parts of the thesis, which consists of a licentiate thesis, three articles and a synthesizing text. The purpose is to understand the interaction between management accounting and customer focus on operative levels in industrial organizations, where focus on customer has a central place. The results are also discussed with respect to its possible importance in the development of managing processes of organizations. The thesis is based on three cases, which have been studied with mainly a qualitative approach.In the licentiate thesis, traditional accounting models, originally developed to provide information for analyzing products, are revisited under the assumption that customers and products are equally interesting to analyze. The three articles explore the role of management accounting in interpreting customers and the interface to customers. In the first article, strong customer accountability is found to override the intentions from managers, as communicated through the accounting system. Arguments of how management accounting can be perceived as inaccurate then have a central place in motivating how customers are prioritized in a way not favored by managers. Furthermore, in the second article, customers are experienced as both catalysts and frustrators to change processes and changes in management accounting are found in eo-development with the different customer relations and how different customers prefer to communicate. The third article explores how coordination mechanisms operate in relation to each other in coordination of customer-supplier relationships. A strong market mechanism creates space for bureaucratic control and use of management accounting. However, the use of bureaucratic control in turn relies on social coordination between actors in order to function.These four parts are revisited and related to each other in a synthesizing part of the thesis. The relation between management accounting and customer focus is approached in two ways. Management accounting may construct customer focus, making it impossible to distinguish between the two. However, another interpretation of the relation is management accounting and customer focus as opposing logics, where management accounting represents hierarchical influence, homogeneous control processes and cost efficient operations, and customer focus represents customer influence, control processes adapted to the customer and customized operations.
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37.
  • Cäker, Mikael, et al. (författare)
  • Management control in public sector Joint Ventures
  • 2011
  • Ingår i: Management Accounting Research. - 1044-5005 .- 1096-1224. ; 22:4, s. 330-348
  • Tidskriftsartikel (refereegranskat)abstract
    • Cooperation among public sector organizations (PSOs) is increasingly important in the management of resources in welfare systems. A Joint Venture (JV) is an organization form that enables PSOs to cooperate with each other in order to achieve economies of scale. However, JVs contain interrelated horizontal and vertical control relationships (between the owners and between the owners and the JV Company) that complicate their control. The first aim of this paper is to map the dynamics in vertical and horizontal control packages in municipal JVs and to describe the relational factors that affect them. Based on three case studies we conclude that vertical control packages are affected by: goodwill trust and competence trust; parent differences in management style and size in combination with control competence; parent diversification (low relatedness between the JV's activity and the parents’ other activities); and the horizontal control package (e.g., rules for parent interaction and distribution of work). Horizontal control packages are affected by: goodwill trust, system trust and calculative trust; parent differences in size; and efforts to achieve equality. The second aim of the paper is to contribute to the discussion on the relationship between trust and control. We observed that trust is potentially unaffected by the introduction of formal controls. We also found that trust has an inverted “crowding out” effect on control. A high ambition to maintain trust leads to underdeveloped formal controls. In addition, we found that the ambition to preserve trust may inhibit the realisation of economies of scale.
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38.
  • Cäker, Mikael, 1972, et al. (författare)
  • Management control in public sector Joint Ventures
  • 2010
  • Ingår i: 33rd annual EAA congress, 19-21 May 2010, Istanbul Turkey.
  • Konferensbidrag (refereegranskat)abstract
    • Cooperation among public sector organizations is increasingly important in the management of resources in welfare systems. A Joint Venture (JV) is an organization form that enables public sector organizations to cooperate with others in order to achieve economies of scale in investments in physical resources and knowledge. However, our understanding of how this organization form is controlled is limited. This paper maps the control packages Swedish municipal JVs use in their horizontal and vertical relationships and investigates the factors that affect their control packages designs. The paper also contributes to the debate on the relationship between trust and control in inter-organizational relationships. The three case studies of this research reveal that vertical control packages are affected by trust, parents’ dissimilarities, the relatedness between the JV activity and other owner activities, and horizontal controls. Horizontal control packages are affected by the presence or absence of a dominant owner and by contacts between parents. Furthermore, the paper presents evidence of an “inverted crowding out” effect where maintaining trust is an argument for not developing formal controls. This effect may lead to instability in times of crisis and an inefficient use of resources. Keywords: Trust and control, horizontal control package, vertical control package, joint venture, public organizations, municipality
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39.
  • Cäker, Mikael, 1972, et al. (författare)
  • Mätning på gott och ont
  • 2019
  • Ingår i: Innovation och stadsutveckling : en forskningsantologi om organiseringsutmaningar för stad och kommun / Red. Jessica Algehed, Erica Eneqvist, Christian Jensen & Jenny Lööf.. - Sverige : Mistra Urban, RISE samt Vinnova. - 9789189049086 ; , s. 103-112
  • Bokkapitel (övrigt vetenskapligt)
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40.
  • Cäker, Mikael, 1972, et al. (författare)
  • Om att styra och att styras
  • 2016
  • Ingår i: Strategisk ekonomistyrning: med dialog i fokus / Fredrik Nilsson, Carl-Johan Petri, Alf Westelius (red.). - Lund : Studentlitteratur. - 9789144108773 ; , s. 155-176
  • Bokkapitel (övrigt vetenskapligt)
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