| 1. |
- Cieslak, Katarzyna, et al.
(författare)
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Controlleruppdraget
- 2018. - 11
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Ingår i: Controllerhandboken. - Stockholm : Liber. - 9789147127016
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 2. |
- Cieslak, Katarzyna, et al.
(författare)
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Organising for quality in sustainability assurance : A literature review
- 2024
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Ingår i: Auditing transformation. - New York : Routledge. - 9781032533032 - 9781003411390 - 9781032533056 ; , s. 228-249
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Bokkapitel (refereegranskat)abstract
- This chapter reviews 40 recent articles from top-ranked accounting journals, addressing the current state of knowledge about quality in sustainability assurance. The articles centre around four themes: understanding the process and quality of sustainability assurance; drivers of assurance quality; the relationship between assurance and the quality of sustainability reports; and the impact of assurance on investor reactions to the reported information. The reviewed literature reflects that the traditional focus of accounting firms may expand to cover not only substantive procedures and error restatements but also judgements on completeness under broadened reporting entity boundaries. We identify the role of specialists and the potential needs for specialisation in establishing sustainability report quality and assurance, especially in the context of detecting ‘greenwashing’. Importantly, we find indications that sustainability assurance does affect investor reactions, but does not necessarily control report quality in the same way as financial assurance. The review acknowledges the view that bringing sustainability assurance under the purview of accounting firms may result in positive spill-over effects on financial audit activities, but may also result in potential negative effects from increased distraction and workload, and decreased independence.
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| 3. |
- Cöster, Mathias, 1969-, et al.
(författare)
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Digital Transformation : Understanding Business Goals, Risks, Processes, and Decisions
- 2023
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Även om digitalisering är långt ifrån ett nytt koncept, antar många att det räcker med att bara införa automation och informationssystem i olika former för att effektivisera deras organisations verksamhet. Denna missuppfattning kan ofta leda till oordning och kostsamma misstag. Digital transformation: Att förstå affärsmål, risker, processer och beslut visar hur man undviker sådana problem genom att noggrant överväga vad ett företag verkligen behöver.Till skillnad från många andra böcker om digital transformation, uppehåller sig författarna inte vid databasdesign eller detaljerna för att implementera informationssystem. Istället betonar de vikten av en tydlig förståelse för alla aspekter av en organisation för att effektivt kunna implementera och hantera digitala system, från affärsmål och strategier till att strukturera information och fatta beslut, riskbedömningar, projektledning, organisera och upphandla tjänster och Produkter.Den här boken är organiserad i elva kapitel och bygger på exempel från hela världen och kommer att vara av intresse för universitetsstudenter inom företagsekonomi, management, informationssystem och datavetenskap, såväl som praktiker som vill bättre förstå hur man hanterar digital transformation i sin egen organisation.
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| 4. |
- Cöster, Mathias, 1969-, et al.
(författare)
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Digitalisering och organisering : Att skapa värde i det 21:a århundradet
- 2017
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Förändringarna ger organisationer bättre förutsättningar än någonsin för att lyckas, men för att lyckas behöver man förstå och utnyttja dem. Vissa klarar det, andra inte. Att digitalisera framgångsrikt är inte enkelt.Den här boken visar hur organisationer skapar värde i en digitaliserad verklighet. Boken går igenom digitalisering med utgångspunkt i vad en organisation egentligen är och vad den behöver. Den spänner över mål, affärsmodeller, strategier, organisering, beslut och projekt. Tyngdpunkten ligger på hur man strukturerar för att få effektivare beslutshantering och mer framgångsrika projektgenomföranden. Eftersom beslut och project är grundpelare för att kunna använda digitaliseringen.Boken lämpar sig särskilt väl för kurser i företagsekonomi, industriell ekonomi och data- och systemvetenskap. Men den vänder sig till alla som vill förstå hur organisationer ska hantera och dra nytta av digitaliseringen.
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| 5. |
- Cöster, Mathias, 1969-, et al.
(författare)
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Organisations, Processes, Decisions : Strategies for a Digitised Century
- 2020
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Amazingly, many still believe that introducing automation and information systems in various forms is enough to make their operations more efficient. The outcomes of such actions often become very costly. One reason for this misconception is that the technical design is a sidetrack in the context of an organisation. Instead, the real issue is understanding your goals and your organisation. This book is about taking advantage of the opportunities that the now rather mature digitisation offers in a world of abundance of data. The book goes through digitisation based on what an organisation really is and what it needs. We describe how to understand its goals, develop its strategies, and shape its business models. We describe in detail how to achieve this by developing organisations, processes, decisions, configurations, and project implementations.We address everyone who wants to understand how organisations should handle, and seriously take advantage of, the risky gold mining that digitisation actually is.The authors have numerous years of experience as researchers, lecturers and consultants in the field.The world is more unpredictable than ever. Digitisation, which in principle affects everything that surrounds us, has during the last half-century strongly contributed to this unpredictability. It has enabled a global trade that incorporates more and more people, organisations, and states. It has enabled a larger international labour market than anyone could foresee. It has made possible a tremendous rationalisation of social functions and tasks. It has enabled a huge flow of information in all sectors of society. And it has enabled some sort of organisation of all this. Numerous human beings, for good and bad, have had to dramatically change their lives. Digitisation has thus created a wave of both problems and opportunities. This development has fantastic advantages, but there is every reason to consider the entire thing with some scepticism. Nevertheless, this is where we are, so let us shape the future so that it suits us.However, to be able to shape something at all, we need to know what we want. This applies to both individuals and organisations. First and foremost, it must be clear to us where we want to go, what we want to achieve (what goals we have), and how we will get there (which strategy we choose and the decisions we make). This may seem simple, but it is not. Building a vision and a goal in a complex environment and understanding how to realise them is difficult. Nevertheless, the need for clear preferences is often underestimated and clear preferences are rarely spelled out. At the same time, digitisation provides better conditions for success than ever – if we understand how to use it.Amazingly, many still believe that introducing automation and information systems in various forms is enough to make their operations more efficient. The outcomes of such actions often become very costly. One reason for this misconception is that the technical design is a sidetrack in the context of an organisation. Instead, the real issue is understanding your goals and your organisation.You need to understand how people and parts of the organisation should interact to achieve clear and instrumental goalsYou need to understand the different processes in the organisationYou must understand how to assess risks and opportunitiesYou have to understand how to make decisionsIf you take this as a point of departure, there are good opportunities to build an adequate IT business to support the organisation's processes and functions. This book therefore differs from a typical book on IT strategies. It is not about the details of implementing different types of information systems. Nor does it handle database design and data excerpts. You can easily find that elsewhere. Many of the technical details are also becoming increasingly obsolete as information system development becomes less and less computer-related and readily available modular products basically satisfy all our needs, as long as we know what we want.A meaningful book on IT strategies must therefore be about something completely different, something more fundamental. Thus, this book is about taking advantage of the opportunities that the now rather mature digitisation offers in a world of abundance of data – and sometimes even a lack of relevant data. It is about understanding your goals and strategies and how business utility relates to your activities. It is about how to structure information and how to make decisions. It is about risk assessments and uncertainty. It is about project portfolios and project management. It is about organising resources and capacities. And it is about how to purchase services and products in our increasingly distributed world.The book therefore goes through digitisation based on what an organisation really is and what it needs. We describe how to understand its goals, develop its strategies, and shape its business models.Theories are often good for understanding reality, but equally often it is difficult to understand how to actually use them in practical activities. Therefore, we also describe in detail how to achieve this by developing organisations, processes, decisions, configurations, and project implementations.The book is particularly suitable for courses in business administration and industrial economics and management as well as computer and systems science. But we really address everyone who wants to understand how organisations should handle, and seriously take advantage of, the risky gold mining that digitisation actually is.
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| 6. |
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| 7. |
- Ferm Almqvist, Cecilia, et al.
(författare)
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Collaborative learning as common sense : structure, roles and participation amongst doctoral students and teachers in music education – beyond communities of practice
- 2017
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Ingår i: Visions of Research in Music Education. - New Jersey : The New Jersey Music Educators Association. - 1938-2065. ; 29:1
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Tidskriftsartikel (refereegranskat)abstract
- The article communicates an investigation ofhow collaborative learning is constituted in a PhD-course, namely Collaborative learning in music educational settings. The course was organized and run in a way that wished to investigate, develop and encourage collaborative learning among students and teachers at postgraduate level. Material produced and analysed included logbooks, assignments, peer-response, after-thoughts, and a Facebook discussion-thread. The results are presented as descriptions of the constituent parts of collaborative learning occurring in the “rooms” of the course. The results show the importance of structure as well as awareness when it comes to roles and kinds of participation.
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| 8. |
- Ferm, Cecilia, et al.
(författare)
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Collaborative learning as common sense: structure, roles and participation amongst doctoral students and teachers in music education : beyond communities of practice
- 2017
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Ingår i: Visions of Research in Music Education. - : New Jersey Music Educators Association. - 1938-2065. ; 29
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Tidskriftsartikel (refereegranskat)abstract
- The article communicates an investigation of how collaborative learning is constituted in a PhD-course, namely Collaborative learning in music educational settings. The course was organized and run in a way that aimed to investigate, develop and encourage collaborative learning among students and teachers in the third circle. Material produced and analysed included log-books, assignments, peer-response, after-thoughts, and a Facebook discussion-thread. The results are presented as descriptions of the constituent parts of collaborative learning occurring in the “rooms” of the course. The results show the importance of structure as well as awareness when it comes to roles and kinds of participation.
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| 9. |
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| 10. |
- Gullberg, Cecilia, et al.
(författare)
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Att agera controller
- 2016
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Ingår i: Strategisk ekonomistyrning. - Lund : Studentlitteratur AB. - 9789144108773 ; , s. 177-202
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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