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- Hallén, Lars, et al.
(författare)
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Från tolkning av utbildningsmål till bedömning av måluppfyllelse : Observationer och reflektioner mot bakgrund av Högskoleverkets utvärdering av företagsekonomi 2011-2012
- 2012
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Uppsatsen behandlar bedömningen av examensarbeten i samband med Högskoleverkets utvärdering av företagsekonomi 2011-2012. Syftet är att beskriva överväganden som gjordes i bedömargruppen under utvärderingsprocessen, att redogöra för olika delar av tillvägagångssättet från mål till formulering av omdömen för de olika utbildningarna, och att iefterhand reflektera över den genomförda utvärderingen. I uppsatsen behandlas vår syn på bedömargruppens hantering av Högskoleförordningens mål, den praktiska bedömningen av de utvalda examensarbetena och utvärderingens resultat. Avslutningsvis presenteras några reflektioner runt utvärderingens styrkor och svagheter och möjliga följder av en fortsatt framtida tillämpning av utvärderingsmetodiken. Beskrivningen och bedömningen av förloppen är våra egna och andra som varit med om processen kan ha en annan syn på vadsom hänt och hur man kan se på det.
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- Häckner, Einar, et al.
(författare)
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Accounting information systems in SMEs
- 1999
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Ingår i: Journal of Enterprising Culture. - 0218-4958. ; 7:1, s. 37-64
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Tidskriftsartikel (refereegranskat)abstract
- The research questions concern the possible link between Accounting Information Systems (AIS) and profitability in small and medium-sized firms (SMEs). "Instrumental" functions of AIS are compared with profitability for 24SMEs in the Swedish prefab housing industry. Data were collected by extensive, structured interviews with firm CEOs and CFOs. Results are interpreted in the context of the "sense-making process". AIS parts include: budgets, cash management, calculations, accounting and reports. The instrumental functions are evaluated in terms of completeness, complexity, logic, consistency and timeliness. The findings indicate that instrumental features of calculations and reporting do matter and are related to profitability in the business. Well designed features of these parts of an AIS seemed to be necessary but not sufficient prerequisites for profitability. It is suggested that the relationships can be better understood in the light of sense-making aspects. On the basis of the findings a framework of decision models is proposed. The framework is based on two dimensions of a problematic situation: degree of structure and complexity.
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- Häckner, Einar, et al.
(författare)
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Fraud, corruption and the paradox of control
- 2008
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Ingår i: The Southern Business & Economic Journal. - 0743-779X. ; 31:3/4, s. 49-71
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Tidskriftsartikel (refereegranskat)abstract
- This paper utilizes a distinction between vertical and horizontal control to challenge the idea that a tight control system improves an organization's ability to counteract fraud and corruption. We draw on the management control, accounting and accountability literatures to characterize key dimensions of vertical control, with a vertical information flow in a formal organization structure, and horizontal control, based on lateral information exchange and empowerment. Using a case study of a U.S. high school undergoing change, we show how strong vertical control fosters fraud and corruption, rather than preventing and revealing such tendencies. We conclude with propositions concerning key mechanisms involved.
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- Karlsson, Bo, et al.
(författare)
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The controller role in strategic capital investment projects : an actor’s approach
- 2015
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Konferensbidrag (refereegranskat)abstract
- There is a rich literature on techniques, such as portfolio management and stage-gate project management, which typically relies on a rational approach to the management of strategic capital investment projects. There is however a lack of research which focuses on the process of creating and managing strategic capital investment projects. An important, but seldom noticed, actor in this process is the controller. Hence, little is known about the controller role in strategic capital investment projects. The purpose of this paper is to investigate the controller role in strategic capital investment projects and to provide insights about how the controller role is performed and about expectations on this role among the controllers themselves, project managers and top management. A case study was conducted in a large mining company in the north of Sweden encompassing interviews with controllers and managers involved in strategic capital investment projects. The selected case study organization was considered suitable because the mining industry is characterized by long production cycles and an ongoing need for capital investments which typically are expensive and involve complex and uncertain situations. The study shows that the tasks associated with the traditional controller role still constitute an important part of the controllers’ daily work in strategic capital investment projects, although the controller role is perceived as much broader. Another result is that controllers in strategic capital investment projects need to be able to adapt their role to suit specific situations. More specifically, in complex situations controllers need to be able to handle subjective information and to modify financial information for purposes such as predicting future outcomes. Controllers strive towards an adaption of their role towards analytical and strategic work and use experience and knowledge of the organization gained over time to broaden their role. Expectations from different actors are sometimes conflicting and create demands on both the work role and the skills needed by the controllers. These expectations keep the controllers from completely leaving the traditional role, thus to some extent preventing role adaptation.Keywords: actor’s approach, controllers, role of the controller, mining industry, strategic capital investment projects
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- Karlsson, Bo, et al.
(författare)
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The role of the controller in strategic capital investment projects : a pragmatic constructivist view
- 2015
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Konferensbidrag (refereegranskat)abstract
- There is a rich literature on techniques, such as portfolio management and stage-gate project management, which relies on a rational approach to strategic capital investment projects. There is however a lack of research on the process of creating and managing strategic capital investment projects. In particular, the controller is an important but seldom noticed actor in this process. This paper draws on a pragmatic constructivist framework to explore the role of the controller in strategic capital investment projects, to provide insights about how the role of the controller is constructed and about expectations on this role among the controllers themselves, project managers and top management. A case study was conducted in a Swedish mining corporation encompassing interviews, observations and documents pertaining to controllers and project managers involved in strategic capital investment projects. The research setting was chosen because of the heavy investment phase characterizing the case study organization and the access granted. The results illustrate that tasks associated with the traditional controller role constitute an important part of the role of the controller in strategic capital investment projects, although the controllers themselves envision their role as broader. The results indicate that controllers in strategic capital investment projects need to be able to tailor their role to suit specific situations. Although controllers themselves emphasize subjective information and the ability to make value-based assessments, managerial expectations and formal role descriptions mostly focus on facts and logic. At the same time, controllers and project managers wish to be trusted by each other but seem not to trust one another. We conclude that the role of the controller in strategic capital investment projects seems to be constructed through an intricate interplay between the views and desires of the controllers themselves, expectations from managers and organizational guidelines stipulating proper controller behavior. As ‘hybrid accountants’, the controllers experience tension between the traditional and the business partner dimensions.
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- Maiga, Adam S., et al.
(författare)
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Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing
- 2014
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Ingår i: Journal of Management Control. - : Springer Science and Business Media LLC. - 2191-4761 .- 2191-477X. ; 25:1, s. 5-32
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Tidskriftsartikel (refereegranskat)abstract
- This paper addresses the long-standing question of how budgetary participation (BP) affects budgetary outcomes. Information technology for enhanced communication (ITEC) and activity-based costing (ABC) are taken into consideration as moderators that might affect the relationship between BP and budgetary outcomes in manufacturing firms. Based on moderated and polynomial regression analyses, the study’s findings indicate that the main effects of BP, ITEC and ABC on budgetary outcomes are not significant, and that while ABC significantly moderates the relationship between budgetary participation and budgetary slack, ITEC does not moderate this relationship. Results also indicate that both ITEC and ABC significantly moderate the relationship between budgetary participation and managerial performance. These findings suggest that the effect of budgetary participation on budgetary outcomes can be contingent on ITEC and ABC although their impact varies with the nature of budgetary outcomes.
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- Maiga, Adam S., et al.
(författare)
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Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance
- 2014
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Ingår i: The British Accounting Review. - : Elsevier BV. - 0890-8389 .- 1095-8347. ; 46:1, s. 77-90
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Tidskriftsartikel (refereegranskat)abstract
- The interface between management control and information technology is an under-developed research area with a knowledge gap concerning its implications for financial performance. This study contributes to bridging this gap by investigating the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance. We surveyed a sample of 518 managers of U.S. manufacturing plants, approximately evenly distributed between those using activity-based costing and volume-based costing. Using hierarchical regression analyses, results indicate that while information technology integration and cost control systems do not provide significant independent effects on plant financial performance, they do interact to positively impact manufacturing plant financial performance. Thus, our findings suggest that manufacturing plants will reap the greatest financial performance benefits from investments in activity-based cost control systems when combined with information technology integration.
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