| 1. |
- Englund, Hans, 1971-, et al.
(författare)
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Management accounting and the paradox of embedded agency : A framework for analyzing sources of structural change
- 2018
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Ingår i: Management Accounting Research. - : Elsevier. - 1044-5005 .- 1096-1224. ; 38, s. 1-11
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Tidskriftsartikel (refereegranskat)abstract
- In recent years there has been a large and growing stream of management accounting research focusing on the theoretical puzzle often referred to as the paradox of embedded agency. That is, how can embedded agents come to (un-)intentionally change social structures when their interpretations, intentions, and rationalities are all shaped by these very structures? As a means of addressing this paradox we elaborate on how six qualities of social structures may work as sources of embedded agency, namely their Generality, Inadequacy, Ambiguity, Multiplicity, Embeddedness, and Reflexivity. This so-called GIAMER framework is then used to analytically disentangle common ways of explaining the paradox within the management accounting area and to propose ideas for future research. We close the editorial by presenting the three papers included in this Special Issue.
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| 2. |
- Englund, Hans, et al.
(författare)
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Transferring knowledge across sub-genres of the ABC implementation literature
- 2008
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Ingår i: Management Accounting Research. - : Elsevier BV. - 1044-5005 .- 1096-1224. ; 19:2, s. 149-162
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Tidskriftsartikel (refereegranskat)abstract
- In the last decade, a continuous stream of empirical articles has investigated howvarious implementation process factors (including, top management support, adequate resources, and ABC training) influence ABC implementation success. However, at the same time, a growing number of researchers have criticised this ‘mainstream approach’ for, among other things, neglecting issues of power and politics and for viewing ABC implementations as something inherently positive. Based on Lukka and Granlund’s [Lukka, K., Granlund, M., 2002. The fragmented communication structure within the accounting academia: the case of activity-based costing research genres. Acc. Organ. Soc. 27, 165–190] call for communication between various streams of ABC research, the purpose of this paper is to discuss how the ‘mainstream’ implementation literature may benefit from insights made in the politically oriented literature. A key conclusion is that such an analysis not only provides us with enriched explanations of the relatively strong and coherent findings in the ‘mainstream’ ABC implementation literature, but has also the potential to explain ‘unexpected’ and ‘contradictory’ results found in this stream of research. Based on these observations, a number of directions for future research are proposed.
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| 3. |
- Gerdin, Jonas, 1966-
(författare)
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Management control as a system : Integrating and extending theorizing on MC complementarity and institutional logics
- 2020
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Ingår i: Management Accounting Research. - : Elsevier. - 1044-5005 .- 1096-1224. ; 49, s. 1-13
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Tidskriftsartikel (refereegranskat)abstract
- This abductive case study of MCS design change in a Swedish university shows how social and technical forms of control can be underpinned and held together by different institutional logics (forming so-called ‘socio-technical dyads of MC’), which gave them different, yet complementary functionalities to achieve organization-wide goals. Specifically, a since-long established neoliberal logic nurturing values of individualized freedom, market-based competition, and an entrepreneurial spirit was complemented with a programmatic logic nurturing the opposite values of centralized decision-making, and the homogenization and prioritization of research efforts. By integrating recent theorizing on MC complementarity and institutional logics when interpreting these findings, this study not only extends these literatures in several important respects, but also offers a novel way of conceptualizing MC as a system.
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