| 1. |
- Anjou, Annette, 1975-
(författare)
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Scanias framgång : Betydelsen av strategisk kongruens och integrerad styrning
- 2008
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Att förstå orsaken till långsiktiga konkurrensfördelar har länge varit en intressant forskningsansats. Trots att tidigare forskning påvisat att såväl strategisk kongruens som integrerad styrning påverkar företags konkurrenskraft positivt finns det få studier som behandlar båda dessa områden tillsammans. I denna avhandling beskrivs och analyseras strategisk kongruens och integrerad styrning på Scania. Anledningen till att Scania valts som fallföretag är att det är ett framgångsrikt företag med en avancerad tillverkningsprocess. Inom dessa företag är ofta samordningen av verksamheten komplicerad, vilket innebär att högra krav ställs på såväl strategi som styrsystem.Studien har genomförts i form av en longitudinell fallstudie och täcker studieperioden 1992 till 2006. Information har inhämtats genom intervjuer, som har genomförts med ledande befattningshavare på såväl koncernsom funktionsnivå. Vidare har internt och externt material studerats. Den teoretiska ansatsen baseras på den av Nilsson och Rapp (2005) utvecklade tentativa modellen som beskriver hur företag kan skapa strategisk kongruens och integrerad styrning på ett framgångsrikt sätt. Studiens resultat visar att den tentativa modellen var väl lämpad som analysverktyg för att ta reda på huruvida Scania har uppnått strategisk kongruens och integrerad styrning.Scania bedriver en koncernstrategi som fokuserar på företagets kärnverksamhet - tillverkning av tunga lastbilar med hjälp av företagets modulsystem. Utifrån den väl utvecklade koncernstrategin har företaget lyckats skapa såväl en affärs- som produktionsstrategi som är anpassade till varandra samt till den omgivning som företaget är verksamt inom. Scania har dessutom genom en stark företagskultur, som karaktäriseras av att en stor del av planeringen och uppföljningen sker vid tvärfunktionella möten, lyckats skapa en integrerad styrning. Företags styrsystem hänger dessutom ihop mellan de olika organisatoriska nivåerna vilket stöder implementeringen av Scanias strategier. Företagets strategier och styrsystem har förändrats under studieperioden och anpassats till förändrade förutsättningar i omgivningen. Scania har lyckats genomföra dessa förändringar på ett sådant sätt att varken den strategiska kongruensen eller den integrerade styrningen äventyrats.
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| 2. |
- Anjou, Annette, 1975-, et al.
(författare)
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Strategi styrning och konkurrenskraft : ett pågående forskningsprogram
- 2007
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Ingår i: Nordisk workshop XII i ekonomi- och verksamhetsstyrning vid Uppsala universitet,2007.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Syftet med uppsatsen är att ge en översikt över programmet med fokus på bakgrund, forskningsfrågor och metod. Uppsatsen avslutas med några korta reflektioner över det pågående programmet (omfattning 9 sidor).
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| 3. |
- Carlsson, Bo, et al.
(författare)
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European industrial transformation : the effects of digitization
- 2011
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Ingår i: Proceedings of the 13th Swedish network for European studies in economics and business conference. ; , s. 1-41
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This paper reviews the impact of digitization and information technology over several decades in four industries representing a cross-section of the entire economy. It is based on in-depth studies of the raw material production, manufacturing, retailing, and public service sectors in Sweden. The focus is on the content of industrial transformation in the form of new and improved products, improved processes, changed organizational structures, and redefined industry boundaries. Some of these changes are measurable in terms of their economic impact, but most are not. We find that digitization has been a gradual and iterative process involving interrelated technological and organizational changes. This confirms the findings in previous studies that Sweden is the leading country in Europe in adopting IT and may help to explain Sweden’s successful economic performance over the last decade or so.
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| 4. |
- Cäker, Mikael, 1972-
(författare)
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Vad kostar kunden? : modeller för intern redovisning
- 2000
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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.
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| 5. |
- Cöster, Mathias, 1969-
(författare)
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Beyond IT and Productivity : How Digitization Transformed the Graphic Industry
- 2005
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis examines how IT and the digitization of information have transformed processes of the graphic industry. The aim is to show how critical production processes have changed when information in these processes have been digitized. Furthermore it considers if this has influenced changes in productivity while also identifying other significant benefits that have occurred as a result of the digitization. The debate concerning the productivity paradox 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 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. A common demand in the industry is that information produced should be adaptable to the different channels in which it may be presented. The consequences from use of IT and the digitization of information flows are identified in this thesis as different outcomes, effects, and benefits. The outcomes are identified directly from the empirical material, whilst the resulting effects are generated based on theories about IT and business value. The benefits are in turn generated from a summarization of the identified effects.Identified effects caused by IT and digitization of information include integration and merging of processes; vanishing professions; reduced number of operators involved; decreased production time; increased production capacity; increased amount and quality of communication; and increased quality in produced originals. 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 benefits, based on mainly informational effects, are identified. These benefits 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 conclusions indicate that it is not always the most obvious benefit, such as productivity, that is of greatest significance when IT is implemented in an industry.
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| 6. |
- Flodström, Raquel, 1965-
(författare)
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A Framework for the Strategic Management of Information Technology
- 2006
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Strategy and IT research has been extensively discussed during the past 40 years. Two scientific disciplines Management Science (MS) and Management Information Science (MIS) investigate the importance of IT as a competitive factor. However, although much research is available in both disciplines, it is still difficult to explain how to manage IT to enable competitive advantages. One reason is that MS research focuses on strategies and competitive environments but avoids the analysis of IT. Another reason is that MIS research focuses on IT as a competitive factor but avoids the analysis of the competitive environment. Consequently, there is a gap of knowledge in the understanding of the strategic management of information technology (SMIT).The strategic analysis of IT as a competitive factor is important for achieving the competitive advantages of IT. This thesis explores factors related to strategy and IT that should be considered for the strategic analysis of IT as a competitive factor, and proposes a framework for SMIT. The research is conducted by means of a qualitative analysis of theoretical data from the disciplines of MS and MIS. Data is explored to find factors related to SMIT.The results of the analysis show that the strategic management of information technology is a continuous process of evaluation, change, and alignment between factors such as competitive environment, competitive strategies (business and IT strategies), competitive outcome, and competitive factors (IT). Therefore, the understanding of the relationships between these factors is essential in order to achieve the competitive advantages of using IT.This thesis contributes to strategic management research by clarifying the relationships between strategic management, competitive environment, and IT as competitive factor into a holistic framework for strategic analysis. The framework proposed is valuable not only for business managers and for IT managers, but also for academics. The framework is designed to understand the relationship between competitive elements during the process of strategic analysis prior to the formulation of competitive strategies. Moreover, it can also be used as a communication tool between managers, in order to achieve alignment among company strategies. To academics, this thesis presents the state-of-the-art related to strategic management research; it can also be a valuable reference for strategic managers, as well as researchers interested in the strategic management of IT.
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| 7. |
- Fryk, Pontus, 1979-
(författare)
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Modern Perspectives on the Digital Economy : With Insights From the Health Care Sector
- 2009
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- During the last decades, extensive investments in IT have been made more or less within the majority of the existing industries. This development presents both opportunities and risks with regard to organization and change. The main purpose of this thesis is to investigate these new conditions spawned by digitization, and to examine why many of the anticipated benefits have failed to come about. This is done through historical and contemporary studies – together with informed speculations about the future – with health care as the empirical setting. The research presented here consists of four articles and a revised licentiate thesis. The findings from the studies suggest that despite both academic and practical calls for research that simultaneously considers IT, digitization, organization and organizational change – there is still a lack of such efforts. Furthermore, the results indicate that IT has to be contextualized and broken down into sub-types, a taxonomy or typology, depending on the specific situation. Also, the present stage of digitization determines the conditions for utilization of IT. This also has to be considered. Another conclusion is that digitization, in fact, has lead to increases in productivity. But traditional financial measures are not always suitable for measuring the impact of IT on productivity. The first steps towards being able to really measure the effects from IT and digitization are to establish common standards and nomenclatures in organizations, and to consolidate existing IT systems so that they generate compatible and informative data and information. By doing this organizations are also better suited to define, visualize, measure and evaluate important processes. In turn, they can start becoming truly process oriented. The thesis presents some possible modern implications from IT and digitization as well. For instance, simulation and digital reward systems can be fruitful management tools. They do however demand a compatible and well thought through IT infrastructure and that the generated data and information is aligned with the overall strategies and visions. The empirical component of this research is based on the health care sector in Sweden, which is one area. However, it is argued that the findings are relevant to other industries as well. This because most large and complex organizations that deal with IT and change run into the problems and opportunities discussed in the presented studies. If we really come to understand how IT-implementations affect organization and change – and vice versa – huge benefits can be realized. The treatment of patients and the situation for medical staff can be improved. Also, the national economy can be boosted due to various export advantages and better public health. Similar benefits can also be achieved in other types of organizations. Through its holistic and pluralistic approach regarding research and methodology, together with the rich empirical descriptions, the thesis presents original and valuable insights for both academics and practitioners. It primarily puts forth investigations of the implications of the reciprocal relationship between IT and digitization on the one hand, and organization and organizational change on the other.
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| 8. |
- Hansson, Emma, 1975-
(författare)
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Optionsprogram för anställda : en studie av svenska börsföretag
- 2001
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- An important strategic question for companies today is how to recruit, motivate and retain employees. It is becoming more important to consider the incentive programs in the valuation process of companies. Recent studies show that employee stock option plans are more commonly used in Swedish companies than earlier. However, there are few studies about how employee stock options influence company performance and affect employees.The purpose of this thesis is to increase the awareness of what the introduction of an employee stock option plan means, both from a management perspective and from the employees’ perspective. There are many different kinds of stock option plans and the plans can vary in terms of type of options, time to expiry, exercise price and tax consequences. This study started with a pre-study of which types of employee stock option plans that are used in Swedish companies. A closer study was then carried out in four companies in different industries with different stock option plans.The motives for introducing employee stock option plans can be divided into five categories: personnel motives, incentive motives, salary motives, accounting motives and tax motives. The case studies show how motives for option plans can be dependent on different circumstances within the companies. Further, the study also shows that the consequences of the stock option plans varies according to factors such as motives, design of the stock option plan, share price performance and other context factors. Context factors that could have an effect are the company’s business, organisational structure, corporate culture and experiences from employee stock options in the industry, employees’ education and tax rules. The consequences for the company are also dependent on how the employees react to the options.To be able to estimate what an employee stock option plan means for the company, all these factors must be taken under consideration. Further one must take into account the costs for the stock options such as dilution effects, hedging costs, personnel costs and costs for designing the program.
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| 9. |
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| 10. |
- Horzella, Åsa
(författare)
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Beyond IT and Productivity : Effects of Digitized Information Flows in Grocery Distribution
- 2005
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- During the last decades organizations have made large investments in Information Technology (IT). The effects of these investments have been studied in business and academic communities over the years. A large amount of research has been conducted on the relation between the investments in IT and productivity growth. Productivity is a central measure of national and organizational success and is often considered in economic decisionmaking. Researchers have however found it difficult to present a clear-cut answer to the effect of IT investments on productivity growth; an inability defined as the productivity paradox.Within the Impact of IT on Productivity (ITOP) research program the relevance of the productivity measure as an indicator of the value of IT is questionned. IT has over the years replaced physical interfaces with digital and in this way enabled new ways to process information. A retrospective research approach is therefore applied where the effects of digitized information flows are studied within specific organizational settings.In this thesis the effects of digitized information flows within Swedish grocery distribution are studied. A comprehensive presentation of the development is first conducted and three focal areas are thereafter presented. These describe supply chain information flows including order information, information on new items and analysis of point-of-sales information. The presentation of the focal areas identifies a number of effects from the digitization of information flows. The effects are analyzed according to a predefined analytical framework. The effects are divided into five categories and are thereafter evaluated when it comes to potential for generating value.The study shows that the digitization of information flows has generated numerous, multifaceted effects. Automational, informational, transformational, consumer surplus and other effects are observed. They are difficult to evaluate using a single ndicator. Specific indicators that are closely related to the effects can however be defined. The study also concludes that the productivity measure does not capture all positive effects generated by digitized information flows.
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