| 1. |
- Holmgren Caicedo, Mikael, et al.
(författare)
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Extensions and intensions of management control—The inclusion of health
- 2010
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Ingår i: Critical Perspectives on Accounting. - London : Elsevier. - 1045-2354 .- 1095-9955. ; 21:8, s. 655-668
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Tidskriftsartikel (refereegranskat)abstract
- Interest in management control of intangibles has grown remarkably during the last decades and now includes managing employee health. Research in this field is so far in the early stages: few empirical studies have been undertaken and fewer studies take into consideration the implications of such systems. In this paper we wish to contribute to the field with a qualitative study of instances of management control of health in ten Swedish organizations.Many good intentions lie behind the idea of making health and ill-health a subject for management control and the expected results are very positive—lower sick-leave rates, reduction of costs and human suffering. Such intentions stand for an intension, i.e. the ideas, properties or state of affairs that are connoted by a word or symbol, in this case what can be connoted by the concept of management control of health, its conceptual position. An intension, however, is not given insofar as a word or concept may be associated to more than one. Thus we set out to interpret management control of health in terms of two conceptual positions, modernism and postmodernism, in order to bring forth two very different intensions of management control of health: one where the practice is seen as an investment with a purpose to visualize ill-health and increase efficiency by putting in place measures to increase employee health; the other where the practice is seen as a means to make the individual accountable in order to be able to intensify control and colonize leisure.
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| 2. |
- Holmgren Caicedo, Mikael, et al.
(författare)
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Managing and measuring employee health and wellbeing : a review and critique
- 2010
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Ingår i: Journal of Accouting & Organizational Change. - : Emerald Group Publishing Limited. - 1832-5912 .- 1839-5473. ; 6:4, s. 436-459
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to identify the case for taking employee health and wellbeing into account in some way and to consider a range of objections that might be raised against such exercises. Design/methodology/approach – The paper identifies the existence of a persistent sickness absence as a cause for concern for a range of stakeholders and how it might be accounted for in the light of recent developments within the intellectual capital field. Attention then turns to some of the difficulties such well meaning interventions might encounter, and briefly considers how a self-accounting approach might in some part overcome these.Findings – The paper finds that a programme of empirical research within the field of employee health and wellbeing is now required to ensure that employee health and wellbeing into account. Practical implications – While predominantly a discursive contribution to the literature, the paper incorporates some discussion of innovative accounting interventions.Originality/value – In contrast to viewing sickness absence from a cost perspective, the paper encourages stakeholders to embrace a wider spectrum of ways of seeing to better understand employee health and wellbeing issues in the work place.
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| 3. |
- Holmgren Caicedo, Mikael, et al.
(författare)
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The makings of a statement : accounting for employee health
- 2010
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Ingår i: Journal of Human Resource Costing and Accounting. - : Emerald Group Publishing Limited. - 1401-338X .- 1758-745X. ; 14:4, s. 286-306
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to explore how the idea of health statements is constructed and on what assumptions it rests. Design/methodology/approach – Published health statements from the Swedish municipality of Umea ̊ are analysed in terms of the rhetoric of the arguments that are presented. This is done in order to identify the assumptions the arguments rest on.Findings – Although no empirical proof is provided, the arguments presented in the health statements of Umea ̊ municipality follow a logic that goes from success factors to good results via employee health and satisfaction as a proxy of internal quality of work that in turn is assumed to create good quality of service. The construction of that logic is concomitantly the production and reproduction of a moral system of values that rest on the ambiguousness and implicitness. Originality/value – A discussion about the assumptions expressed in Umea ̊ municipality’s health statements, how they are constructed to make the management accounting of employee health work and the construction of morals that is implicit in that system.
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