| 21. |
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| 22. |
- Cäker, Mikael
(författare)
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Customer focus : An accountability dilemma
- 2007
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Ingår i: The European Accounting Review. - : Routledge. - 0963-8180 .- 1468-4497. ; 16:1, s. 143-171
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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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| 23. |
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| 24. |
- Cäker, Mikael
(författare)
-
Customer influence on management accounting change
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Annan publikation (övrigt vetenskapligt/konstnärligt)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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| 25. |
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| 26. |
- Cäker, Mikael, 1972, et al.
(författare)
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Diverse Banks, One Regulation
- 2014
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Ingår i: Management Accounting and Control – Perspectives on Public Sector Government, workshop, Trondheim, 14-16 oktober.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)
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| 27. |
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| 28. |
- Cäker, Mikael, 1972, et al.
(författare)
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Effects of performance measurement system inconsistency on managers' role clarity and well-being
- 2018
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Ingår i: Scandinavian Journal of Management. - : Elsevier BV. - 0956-5221 .- 1873-3387. ; 34:3, s. 256-266
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Tidskriftsartikel (refereegranskat)abstract
- 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 organizationand 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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| 29. |
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| 30. |
- Cäker, Mikael, 1972, et al.
(författare)
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Inter-organizational cooperation challenging hierarchical accountability: The dominated actors in a municipal joint venture”
- 2017
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Ingår i: Financial Accountability and Management. - : Wiley. - 0267-4424 .- 1468-0408. ; 33:1, s. 102-120
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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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