| 1. |
- Cäker, Mikael, 1972-
(författare)
-
Vad kostar kunden? : modeller för intern redovisning
- 2000
-
Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Allt fler industriella företag erbjuder kundanpassade produkter. Produkterna utvecklas inom ramen för långvariga relationer med kunder. Detta har betydelse för hur de ekonomiska informationssystemen bör utformas. I uppsatsen föreslås modeller för den interna redovisningen som stödjer fokusering av både kunder och produkter. Därtill studeras hur kunder påverkar företagets kostnader. Litteraturen om redovisning och kalkylering, som har utvecklats för att i första hand fördela kostnader på produkter, analyseras utifrån att både produkter och kunder är väsentliga för uppföljningen. De föreslagna modellerna illustreras via en analys av kostnadsdata från Paroc AB. Dessutom diskuteras hur de föreslagna modellerna kan stödja kalkylering inför olika kundrelaterade handlingssituationer.Både kund och produkt bör användas som kostnadsbärare i redovisningen för industriella företag som arbetar med en hög grad av kundanpassning. Detta ökar möjligheterna att analysera kostnaderna, jämfört med att enbart produkter fokuseras. Vidare kan kategorisering av kostnader efter hur resurser som förbrukas har anskaffats ge värdefull information, som inte är beroende av analysobjekt. I uppsatsen skiljs mellan prestationsberoende, kapacitetsberoende och nedlagda kostnader. Att använda kund och produkt som kostnadsbärare i redovisningssystem komplicerar dock att etablera nivåer av kostnadsställen i redovisningen som föreslagits i ABC-litteraturen. Det är bättre att använda den traditionella nivåindelningen av kostnadsbärare enligt stegkalkylsmetoden.Kundrelaterade aktiviteter är ofta avsedda att skapa värden i senare tidsperioder. Framåtriktade aktiviteter kan redovisas som ’goda kostnader’, om de inte anses vara investeringar i formell bemärkelse. Detta medför att kostnaderna kan analyseras i senare tidsperioder utan att värdering av investeringar eller avskrivningar av tillgångar behöver göras. Investeringar i kunder skapar ofta immateriella tillgångar. För att värdera immateriella tillgångar är det väsentligt att studera möjligheterna till alternativ användning. I uppsatsen föreslås en kategorisering av tillgångar i specifika, begränsade och icke begränsade tillgångar.
|
|
| 2. |
- Lundmark, Erik, 1975-
(författare)
-
Organisational Adoption of Innovations : Management Practices and IT
- 2008
-
Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis describes effects of use and reasons for using three different organisational innovations: ISO 9000, Information and Communication Technologies (ICT) and an administrative tool (the YAF-module) in the Swedish Sports Confederation’s system Swedish Sports Online. This is done through three separate studies. The first study is directed at Swedish Small and Medium Sized Enterprises (SME) and the two following studies are directed at Swedish sport associations. The thesis contains three separate essays presenting the studies and an introductory part where the studies are compared.In the introductory part of the thesis the interaction patterns between organisation and innovation are compared and discussed. I discuss the level of effort put into the decision and implementation processes, and how this is related to the satisfaction with the innovations. The patterns that emerged are quite different in the three studies. Understanding these different interaction patterns between organisation and innovation is a step away from a beneficial/ detrimental dichotomy of innovations.The decision and implementation processes differ between the three studies regarding what parts of the organisations were involved. In the first study we saw top down decision and implementation processes, whereas in the second study we saw bottom or middle up processes. In the third study the decision and implementation was much narrower in scope, often involving only one person. I also describe how all perspectives (efficient choice, forced selection, fad and fashion perspective) suggested by Abrahamson (1991), bear some grain of truth for the adoption of ISO 9000 by SMEs and adoption of ICT by sport associations, whereas imitation (the fad and fashion perspectives) is less important in the adoption of the YAF-module. Furthermore, I discuss the parallels between human and organisational decisionmaking.Summary of the first essay – The aim of the first study is to investigate the effects of quality management in accordance with the ISO 9000 as viewed by both quality managers and other managers. We also consider the way companies carried out the recertification process to ISO 9001:2000 and what consequences different approaches brought. The study is based on Swedish SMEs with an ISO 9000:1994 who had recertified according to the ISO 9001:2000 standard. The strongest, most obvious and most valued effects of the ISO 9000 standard are clearer and more apparent working procedures and responsibilities. The most apparent problem is bureaucracy, which according to some managers can lead to reduced flexibility. The effects of the certification vary depending on how the certification project is conducted and how consultants are used.Summary of the second essay – This essay presents a descriptive study of the use of information and communication technology (ICT) and the change in communication patterns in Swedish sport associations over the period 1994 to 2003. The change is discussed in light of Internet and broadband diffusion. Results show that new channels for communication have been adopted, primarily Web sites and e-mail, but few established channels have been dropped. While there are associations that save time and money and increase the spirit of community using ICT, many organisations experience the increased number of communication channels as a burden since maintaining them takes extra resources but the benefits are not always easy to detect or measure. Certain characteristics common among non profit organisations (NPOs) as well as Internet and broadband access have influenced the development of ICT use.Summary of the third essay – This essay presents a new model for analysing adoption of discretionary, public information systems (PIS) with digital use patterns (such as use or non-use, as opposed to frequency of use, or degree of engaged or compliant use). The model is based on Rogers’ innovation diffusion theory (IDT) and Nilsson’s user centred access model (UCAM). The model is an alternative to the general technology acceptance model (TAM). The AKAM-Model identifies six prerequisites for use and four management approaches and describes how these are related. To illustrate its applicability, the AKAM-Model is used to analyse the adoption of a specific module, the YAF-module, in the Swedish Sports Confederation’s (SSC) system Swedish Sports Online. We present empirical results that indicate the frequency and importance of the barriers and driving forces as experienced by the YAF-module users and the potential YAF-module users.
|
|
| 3. |
- Olve, Nils-Göran
(författare)
-
Multiobjective budgetary planning : models for interactive planning in decentralized organizations
- 1977
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Budgetary planning is typically concerned with identifying the best set of plans for the units of an organization. To achieve this, knowledge of possibilities and preferences is combined in a dialogue between the units and the central management. Often a single objective such as profit maximization or cost minimization is used. The units can then easily identify the "best" plans for given resource allocations, and planning becomes a matter of how to allocate these. Recently a more complex situation has become important, where there are several objectives, such as sales volume, employment, and service quality, in addition to profitability. The identity of the "best" plan is less obvious, as planning now has to deal with finding a preferred trade-off between these objectives, as well as exploring the available possibilities, and their impact on the several objectives. This is the situation addressed in this dissertation. The study is based on theories of budgeting, formal economic planning, and multiobjective decision-making. A general model of the multiobjective budgetary planning situation is used to develop four alternative models, each corresponding to a different method for planning. The methods are described in detail, as are the information requirements of each. The methods are discussed in relation to service and budget decisions in the Swedish National Tele-Administration (Televerket), and it is shown how this concept of planning could be applied in Televerket’s situation. Shorter discussions of some other organizations are also provided.
|
|
| 4. |
|
|
| 5. |
- Cöster, Mathias, 1969-
(författare)
-
The Digital Transformation of the Swedish Graphic Industry
- 2007
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis examines how IT and the digitization of information have transformed the Swedish graphic industry. The debate concerning the productivity paradox, i.e. if investments in IT contribute to productivity growth, is one important starting point for the thesis. Previous research on this phenomenon has mainly used different types of statistical databases as empirical sources. In this thesis though, the graphic industry is instead studied from a mainly qualitative and historical process perspective. The empirical study is focused on describing the development of internal critical production processes in the graphic industry and its external markets. The aim is to show how innovations based upon IT have influenced the transformation of the Swedish graphic industry and if this has led to changes in productivity. Furthermore, to identify other significant effects and changes in the graphic industry’s markets that also has occurred as a result of the introduction of IT innovations.The process study shows that digitization of information flows in the graphic industry began in the 1970s, but the start of the development and use of digitized information happened in the early 1980s. Today almost all types of materials in the industry, for example text and pictures, have developed into a digital form and the information flows are hereby more or less totally digitized. The consequences from use of IT in production processes are identified here as different outcomes and effects. One conclusion drawn from the analysis is that investments and use of IT have positively influenced changes in productivity. The conclusion is based on the appearance of different automational effects, which in turn have had a positive influence on factors that may be a part of a productivity index. In addition to productivity, other mainly informational effects are also identified. These effects include increased capacity to handle and produce information, increased integration of customers in the production processes, increased physical quality in produced products, and options for management improvements in the production processes. The appearance of such effects indicates that it is not always the most obvious ones, such as productivity, that is of greatest significance when IT is implemented in the processes of an industry.Also the part of the study using an external perspective shows that IT innovations have had great influence on the graphic industry’s markets. The transformation of markets is analyzed through the use of the Innovation influence model, which is grounded in the Technological systems and Development blocks concepts. It shows that suppliers to graphic companies have played an important role in the IT innovation development process and they have thereby contributed to the ongoing transformation of the industry. Furthermore, IT innovations have been an important tool for graphic companies to handle different structural tensions they have experienced. The innovations introduced have thereby contributed to the development of new products, distribution channels, and markets. At the same time different products have disappeared and old markets contracted. These progresses have also been a result f the digitization of society. Altogether, this development has resulted in a transformation pressure that has come to greatly influence the industry. Because of this there today exist fewer but larger graphic and suppliers companies.Altogether the study shows that if a productivity paradox existed in the graphic industry, it is today to be considered as resolved. The pace in which the transformation of the industry, caused by IT innovations, has occurred has been extraordinary compared to previous developments. IT has become an unconditional part of the industry and society. Therefore it is of great importance to include several perspectives, e.g., internal process perspectives as well as external market perspectives, when discussing the value that might be derived from IT investments.
|
|
| 6. |
- Department of Computer and Information Science (IDA) Linköpings Universitet, SE - 581 83 Linköping, Sweden, Vivian, et al.
(författare)
-
Organizational effects of the use of information and communication technology (ICT) in elderly homecare : a case study
- 2008
-
Ingår i: Health Informatics Journal. - : Sage Publications. - 1460-4582 .- 1741-2811. ; 14:3, s. 195-209
-
Tidskriftsartikel (refereegranskat)abstract
- The use of information and communication technology (ICT) to support integrated healthcare services in elderly homecare is becoming more established. In particular, ICT can enable information exchange, knowledge sharing and documentation at the point-of-care (POC). The aim of this study was to explore these effects using the Old@Home prototype. Old@Home was perceived to contribute in developing horizontal links for communication between individuals who work together, independent of geographical distance or organizational affiliation, and to contribute to increased work efficiency. The prototype was further seen to reduce professional isolation by providing a holistic overview of the care process. User centred design and implementation of Old@Home was considered key to facilitating acceptance of organizational changes. Participation of care professionals not only led to a better understanding of the needs of involved organizations, but also increased end-users' involvement and commitment, stimulating them to test and improve the prototype until the final version.
|
|
| 7. |
-
Ekonomiska informationssystem : Där ekonomi och IT möts
- 2006. - 1
-
Samlingsverk (redaktörskap) (övrigt vetenskapligt/konstnärligt)abstract
- Hur tar vi vara på IT:s möjligheter? Och hur styr vi IT, till exempel utvärderar vilka informationssystem som är lämpliga? I snart 20 år har forskare vid EIS, ämnesområdet Ekonomiska informationssystem vid Linköpings universitet, utforskat bland annat strategisk ekonomistyrning och IT:s betydelse för nya organisationslösningar under ledning av Birger Rapp, Sveriges första professor i ämnet. Boken sammanfattar tjugo års debatt om nyttan av IT och vad som behövs för att förverkliga den. Införande av nya system kan vara svårt nog. Men det är förändringarna av verksamheten som i regel är den stora utmaningen - och har den största potentialen att skapa nytta. Samspelet mellan IT-ansvariga och andra (linjechefer, controllers, affärsutvecklare m fl) är därför nyckeln till framgång, och strategi, ansvar, styrning och ekonomi nyckelord i de flesta artiklar i boken. Den vänder sig till studenter, forskare och praktiker - alla som vill ha en överskådlig sammanfattning av vad företag bör göra för att få god nytta av sina informationssystem. Bland praktiker är controllers och IT-ansvariga - i synnerhet de som deltar i strategiutveckling - särskilt viktiga målgrupper.
|
|
| 8. |
|
|
| 9. |
|
|
| 10. |
- Nilsson, Fredrik, 1967-, et al.
(författare)
-
Introduktion
- 2006. - 1
-
Ingår i: Ekonomiska informationsystem. - Lund : Studentlitteratur. - 9144006845 - 9789144006840 ; , s. 15-27
-
Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- Hur styr vi IT och hur tar vi vara på dess möjligheter? Boken sammanfattar tjugo års debatt om nyttan av IT och vad som behövs för att förverkliga den. Införande av nya system kan vara svårt nog. Men det är i regel förändringarna av verksamheten som är den stora utmaningen - och som har störst potential att skapa nytta.I snart 20 år har forskare vid EIS, ämnesområdet Ekonomiska informationssystem inom Institutionen för datavetenskap vid Linköpings universitet, studerat bl a strategisk ekonomistyrning och IT:s betydelse för nya organisationslösningar under ledning av Birger Rapp, Sveriges första professor i ämnet. Samspelet mellan IT-ansvariga och andra (linjechefer, controllers, affärsutvecklare m fl) är nyckeln till framgång och strategi, ansvar, styrning och ekonomi är nyckelord i de flesta bidrag i boken. Den vänder sig till studenter, forskare och praktiker - alla som vill ha en överskådlig sammanfattning av vad företag bör göra för att få god nytta av sina informationssystem. Bland praktiker är controllers och IT-ansvariga - i synnerhet de som deltar i strategiutveckling - särskilt viktiga målgrupper. I boken medverkar ytterligare elva forskare: Leif Appelgren, Lars Engwall, Thomas Falk, Göran Goldkuhl, Anna Moberg, Anders G. Nilsson, Jan Olhager, Tomas Ohlin, Carl-Johan Petri, Vivian Vimarlund och Alf Westelius.
|
|
