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- Dergård, Johan, et al.
(författare)
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Contingencyteorin
- 2016
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Ingår i: Redovisningsteorier : viktiga begrepp och teoretiska perspektiv inom redovisning - viktiga begrepp och teoretiska perspektiv inom redovisning. - 9789152318263 ; , s. 115-132
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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- Dergård, Johan, et al.
(författare)
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Dealing with accountability in project selection
- 2020
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Ingår i: International Journal of Information Technology Project Management (IJITPM). - 1938-0232. ; 11:1, s. 1-16
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Tidskriftsartikel (refereegranskat)abstract
- The purpose of this study is to present a framework to assess how project individuals deal with accountability in project selection. The framework is designed based on project selection and accountability literature and empirical data. Empirical data was collected through semi-structured interviews with project individuals working at organizations operating in information technology and working with information technology projects. This method was chosen since the authors considered it to be appropriate for providing a deeper understanding of social phenomena through enabling the researchers to explore the views, experiences and beliefs of motivations of project individuals on specific matters. The framework reveals that project individuals use multiple strategies to deal with accountability, depending on audience and on forms of accountability. How project individuals deal with accountabilities depends on how trust, transparency and legitimacy are embedded in the different principal-agent relationships and the context that the project individuals are involved in during the selection phase.
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- Dergård, Johan, 1963
(författare)
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Framgångsrika entreprenörers användning av redovisningsinformation : Successful entrepreneurs' use of accounting information
- 2007
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Even if accounting has come to play one or more significant roles in different or- ganisational context, there are still situations where we know little about the role of accounting. One of these is the entrepreneurial context. A literature review shows that the accounting-literature seems to have avoided the entrepreneurial context, and that the entrepreneurship-literature seems to have avoided accounting issues. On objective of the study is to describe what type of accounting information entre-preneurs use in the product life-cycle stages discovery, exploitation and on-going operation. Entrepreneurs are involved in the process of discovery and exploitation of new op-portunities, such as new products and new markets, and this process can take place in a growing organisation. Therefore this study focuses on entrepreneurs in organi-cally fast growing firms in Sweden. The data collection is based on personal inter-views with seventeen entrepreneurs, and on secondary data. The findings from this study enable conclusions to be drawn regarding entreprene-urs use of accounting information. The study shows that there is a relation between the entrepreneurs use of accounting information and the product life-cycle. The information varies regarding time horizon, type of information, descriptive objects and source of information. Since the underlying dimensions vary between discov-ery, exploitation and on-going operations, the entrepreneurs have to make different analysis, decisions and evaluations in each stage. Therefore they have to collect various types of information in each stage that is relevant for the different analysis, decisions and evaluations. This implies that the entrepreneurs have to use informa-tion with diverse characteristics.
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- Dergård, Johan, 1963
(författare)
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Successful entrepreneurs’ use of management accounting information
- 2005
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Ingår i: 28th EAA Annual Congress, 18-20 May, Göteborg, Sweden.
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Konferensbidrag (refereegranskat)abstract
- One of the contexts where we know little about the role of accounting is the entrepreneurial context. Entrepreneurship is about discovery and exploitation of new opportunities, such as new products, while management is about administrative control of on-going business operations. The definitions imply that entrepreneurship is linked to the early life-cycle stages of a product, while management is linked to the late stages of the life-cycle. The objective of the study is to describe and explain what type of accounting information entrepreneurs use in discovery, exploitation and on-going business operation. This study focuses on entrepreneurs in organically fast growing firms in Sweden. The entrepreneurs are selected from the total population of organically growing firms for the period 1993-1999. The data collection is based on personal interviews with ten entrepreneurs, and on secondary data. The findings show that entrepreneurs use accounting information in order to discover and exploit new opportunities, and in on-going business operation. However, the major finding of the study is that the amount and the characteristic of the accounting information used by entrepreneurs vary between the life-cycle stages. The findings also indicate that entrepreneurs use accounting information for decision-making in discovery, exploitation and on-going operations. In on-going business operations they also use accounting information to monitor results from prior opportunities.
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- Greve, Jan, 1951-, et al.
(författare)
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The impact of society on management control systems
- 2017
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Ingår i: Scandinavian Journal of Management. - : Elsevier. - 0956-5221 .- 1873-3387. ; 33:4, s. 253-266
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Tidskriftsartikel (refereegranskat)abstract
- The aim of this study is to investigate whether certain configurations of management controls dominate in certain societies (socio-cultural contexts) and whether the effectiveness of a given archetype of management control systems (MCSs) varies depending on the socio-cultural setting the society in which it operates. The study focuses on three socio-cultural groups and the corresponding institutional contexts (an Anglo-Saxon group, a Central European group, and a Northern European group) and three MCS archetypes (delegated bureaucratic control, delegated output control, and programmable output control). We use unique data from a cross-national, interview-based survey encompassing 610 strategic business units from nine countries (seven European countries plus Canada and Australia). The idea that firms tend to adapt MCSs to the socio-cultural context does not gain empirical support in this study. No significant differences in the distribution of MCSs between the three socio-cultural groups are noted. However, we do find that programmable output control has a more positive impact on effectiveness in Anglo-Saxon cultures, while delegated output control has a more positive impact on effectiveness in Northern Europe. Taken together these findings indicate that distinct differences between societies make a particular MCS design more appropriate in a given society, but where such differences are not dramatic (as in the present case), multiple MCS designs can be found in the same society.
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