| 1. |
- Almqvist, Roland, et al.
(author)
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Towards the next generation of public management : A study of management control and communication in the Swedish Armed Forces
- 2011
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In: International Journal of Public Sector Management. - : Emerald. - 0951-3558 .- 1758-6666. ; 24:2, s. 122-145
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Journal article (peer-reviewed)abstract
- Purpose – This paper aims to present an empirical case where fundamental changes in the environment have forced an organization to re‐evaluate its management control systems and possibly search for destabilizing supporting routines in order to unlearn the established ways of measuring and controlling within the organization. The problem, however, is that organizational technologies often work in the other direction, i.e. they promote stability in organizational routines. The paper seeks to increase understanding regarding the importance of destabilizing, or, as the authors like to call them, sensebreaking activities within organizations that are present in rapidly changing environments.Design/methodology/approach – The authors used multiple sources and multiple techniques to collect data; interviews with managers, participation in meetings, and document analysis such as annual reports, pamphlets, speeches and Swedish Armed Forces's (SAF's) web site.Findings – The study is clearly presented in a design‐oriented way. The benefits, however, are that it illustrates that the available models take for granted that the organization has a mission that is accepted. When the mission is debated, the focus and practice of management control falls into pieces. Also, when the ontology of the organization is debated, flexibility does not suffice. The proposition is that it is through sensebreaking that a reflective position may be held. That is, a position where everything may be questioned and that this questioning never stops.Originality/value – The study of the SAF could probably be labeled a study of an extreme case. Extreme cases facilitate theory building because the dynamics being examined tend to be more visible than they might be in other contexts. The caveat, however, is that this particular case study risks becoming anecdotal since the SAF is, per definition, one of a kind. The paper's argument, however, is that the SAF acts as an illustration of the limits (and possibilities) of management control theory and how it is framed as a technology in a milieu that is neither relatively stable nor stable, but rather under extraordinary pressure for change.
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| 2. |
- Brännström, Daniel, et al.
(author)
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Construction of intellectual capital : the case of purchase analysis
- 2009
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In: Journal of Human Resource Costing & Accounting. - : Emerald. - 1401-338X .- 1758-745X. ; 13:1, s. 61-76
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Journal article (peer-reviewed)abstract
- Purpose – The purpose of this paper is seek to analyze how models emanating from the managerial discourse of intellectual capital (IC) relate to how firms disclose IC in accordance with International Financial Reporting Standards Business Combinations (IFRS3) in financial statements. Design/methodology/approach – A qualitative and quantitative analysis of the purchase analyses disclosed by Swedish listed companies in their financial statements during the first year of application of IFRS3 is conducted. Findings – Five main findings result from this investigation. First, the relevance of IC in business combination is confirmed. Second, only a few intangibles are specifically identified and most of them are included within goodwill. Third, a large variety of labels are used when disclosing intangibles. Fourth, synergies represent the most frequent explanation of the goodwill generated by the business combination. Finally, the models examined for guiding firms' reporting on intangibles in the annual report need to be further developed. Originality/value – The research is an investigation of the first year of application of a new accounting principle which underlies the analysis of intangibles and which represent an opportunity to concretely apply the otherwise mainly theoretical studies carried out by the IC community.
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| 3. |
- Carrington, Thomas, 1974-, et al.
(author)
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On the structures of judgement in auditing
- 2023
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In: Auditing Transformation. - : Routledge. - 9781003411390 - 9781032533032 ; , s. 113-135
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Book chapter (peer-reviewed)abstract
- This chapter engages with the debate over the relationship between structure and judgement. In particular, the chapter is an effort to unpack different forms of structure in order to discuss the relationship between structure and judgement in a setting where digitalisation, processualisation, and regulatory juridification affect the ways in which auditing practice unfolds. The starting proposition for this discussion rests on the idea that increased structures in auditing practice may increase demands for judgement in the auditing profession.
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| 4. |
- Catasús, Bino, 1962-, et al.
(author)
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Annual general meetings - rituals of closure or ideal speech situations? A dual analysis
- 2007
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In: Scandinavian Journal of Management. - : Elsevier BV. - 0956-5221 .- 1873-3387. ; 23:2, s. 168-190
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Journal article (peer-reviewed)abstract
- This paper discusses one of the cornerstones of corporate governance, namely the annual general meeting (AGM). The paper builds on field material collected from participating in 36 AGMs during the spring of 2004 as well as on literature on corporate governance. Since the amount of research on AGMs is sparse the research question is rather straightforward and formulated as what goes on at an AGM? The analysis of the field material builds on two separate theoretical frameworks: seeing the AGM as a ritual and an ideal speech situation. The paper notes that AGMs show several traces of an ideal speech situation but that they are also repetitive acts in which the actors seek jointly to support the closing of the accounting year.
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| 5. |
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| 6. |
- Catasús, Bino, 1962-, et al.
(author)
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Boken om nyckeltal
- 2008. - 2. uppl.
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Book (pop. science, debate, etc.)
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| 7. |
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| 8. |
- Catasús, Bino, 1962-
(author)
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Epilogue: Welcome to DYNAMACO
- 2013
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In: Managing in Dynamic Business Environments. - Cheltenham : Edward Elgar Publishing. - 9781782544524 ; , s. 239-242
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Book chapter (other academic/artistic)
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| 9. |
- Catasús, Bino, 1962-
(author)
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In search of accounting absence
- 2008
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In: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 19:7, s. 1004-1019
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Journal article (peer-reviewed)abstract
- The backdrop of this paper is the social setting in which the growth of measurement is uncritically viewed as progress. The paper is a call for a critical view of such a naive position and to take an alternative route in the ever-continuing search for the qualities of accounting. This paper investigates the properties of accounting by conducting a study of the absence of accounts. The aim of this study is, therefore, to problematize accounting presence through a study of accounting absence. In the paper a framework for the study of absence is developed building on the distinction between accounting in principle (the ostensive dimension) and accounting in practice (the performative dimension). It is concluded that the absence of accounting can be understood either as the negative of presence (in principle) or as a delineation between accountability and responsibility (in practice).
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| 10. |
- Catasús, Bino, 1962-, et al.
(author)
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More peace for less money : Measurement and accountability in the Swedish Armed Forces
- 2005
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In: Financial Accountability and Management. - : Wiley. - 0267-4424 .- 1468-0408. ; 21:4, s. 467-484
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Journal article (peer-reviewed)abstract
- Studies of measurement and accountability are leading public sector transformation. By examining military work, this paper addresses the relationship between measurements and accountability by highlighting the measurements. Evidence was gathered from documents, political statements and field research. Several layers of accountability systems were found in the organisation. The principal can be the weak link in an accountability relationship if the measurement agenda is in the hands of the agent. The problems seem to go beyond performance and output, and a more fundamental question is challenging the public sector: `Are we doing the right things?' Or an even more dramatic existential question arises: `Why do we exist?'
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