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- Cäker, Mikael, 1972, et al.
(författare)
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When employee motivation varies: Agent- and steward-like interpretations of management control.
- 2015
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Ingår i: Interdisciplinary Perspectives on Accounting, Stockholm, 8-11 juli 2015.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Research on motivation has concluded how motivation differs on an individual level. However, this idea has failed to penetrate management control research, which pay attention the question of how employees are motivated. This article tries to start fill this gap, by aiming to increase our understanding of restrictions and possibilities with different management controls and their combinations, with respect to their influence on motivation, from a principal-agent and stewardship perspective. Based on a qualitative case study of a small, Swedish manufacturing organization, we find the dimensions of design and use to be relevant to understand dissimilar interpretations of management control from a stewardship and principal-agent perspective.
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- Jansson, Christian, 1978-
(författare)
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Financial Resilience : The Role of Financial Balance, Profitability, and Ownership
- 2018
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Ingår i: The Resilience Framework. - Singapore : Springer. - 9789811053139 - 9789811053146 ; , s. 111-131
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Bokkapitel (refereegranskat)abstract
- This chapter focuses on financial resilience, which is an important aspect of the organizational resilience framework presented in Chap. 3. Financial resilience includes the balance between assets and debts and also resources like profitability, liquidity and ownership structure. The financial resilience of six of the largest Swedish companies is analyzed in the chapter. The selection includes companies with strong, average, and weak financial resilience, which enables us to contrast different companies to each other. The data is mainly collected from annual reports. The chapter concludes that it is necessary to have a profitable core operation to achieve strong financial resilience, but it is also important to have strong and long-term-oriented owners who retain a part of the profit in the companies as a buffer for more challenging times.
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