| 31. |
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| 32. |
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| 33. |
- Cäker, Mikael, 1972-
(författare)
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Management accounting as constructing and opposing customer focus : three case studies on management accounting and customer relations
- 2005
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis is on the relation between management accounting and customer focus and relates to discussions about how internal managing processes in organizations are interrelated with interorganizational relations, specifically constructions of customers. Both a normative and a descriptive perspective on the relation are taken within the different parts of the thesis, which consists of a licentiate thesis, three articles and a synthesizing text. The purpose is to understand the interaction between management accounting and customer focus on operative levels in industrial organizations, where focus on customer has a central place. The results are also discussed with respect to its possible importance in the development of managing processes of organizations. The thesis is based on three cases, which have been studied with mainly a qualitative approach.In the licentiate thesis, traditional accounting models, originally developed to provide information for analyzing products, are revisited under the assumption that customers and products are equally interesting to analyze. The three articles explore the role of management accounting in interpreting customers and the interface to customers. In the first article, strong customer accountability is found to override the intentions from managers, as communicated through the accounting system. Arguments of how management accounting can be perceived as inaccurate then have a central place in motivating how customers are prioritized in a way not favored by managers. Furthermore, in the second article, customers are experienced as both catalysts and frustrators to change processes and changes in management accounting are found in eo-development with the different customer relations and how different customers prefer to communicate. The third article explores how coordination mechanisms operate in relation to each other in coordination of customer-supplier relationships. A strong market mechanism creates space for bureaucratic control and use of management accounting. However, the use of bureaucratic control in turn relies on social coordination between actors in order to function.These four parts are revisited and related to each other in a synthesizing part of the thesis. The relation between management accounting and customer focus is approached in two ways. Management accounting may construct customer focus, making it impossible to distinguish between the two. However, another interpretation of the relation is management accounting and customer focus as opposing logics, where management accounting represents hierarchical influence, homogeneous control processes and cost efficient operations, and customer focus represents customer influence, control processes adapted to the customer and customized operations.
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| 34. |
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| 35. |
- Cäker, Mikael, 1972, et al.
(författare)
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Management Control and Multiple Objectives: Varieties in integration
- 2023
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Ingår i: 13th European Network for Research in Organisational & Accounting Change (ENROAC) 2023, Mälardalen University, Vesterås, Sweden.
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Konferensbidrag (refereegranskat)abstract
- Given the increasing interest from organizations to include sustainability related objectives, it is of no surprise that the management control literature has paid more interest towards how organizations may balance between financial and sustainability related performance. Consequently, calls have been made for a higher degree of integration of sustainability control into management control systems. Based on a study of one Swedish Saving Bank, we find that that overlapping and interdependent objectives, that still conflict on some occasions, can be controlled by different forms of control. In line with traditional management accounting literature, we conclude that different activities are suitable to control with different controls. Integration is downplayed and occurs when learning is needed.
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| 36. |
- Cäker, Mikael, 1972, et al.
(författare)
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Management control in public sector Joint Ventures
- 2011
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Ingår i: Management Accounting Research. - : Elsevier BV. - 1044-5005 .- 1096-1224. ; 22:4, s. 330-348
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Tidskriftsartikel (refereegranskat)abstract
- Cooperation among public sector organizations (PSOs) is increasingly important in the management of resources in welfare systems. A Joint Venture (JV) is an organization form that enables PSOs to cooperate with each other in order to achieve economies of scale. However, JVs contain interrelated horizontal and vertical control relationships (between the owners and between the owners and the JV Company) that complicate their control. The first aim of this paper is to map the dynamics in vertical and horizontal control packages in municipal JVs and to describe the relational factors that affect them. Based on three case studies we conclude that vertical control packages are affected by: goodwill trust and competence trust; parent differences in management style and size in combination with control competence; parent diversification (low relatedness between the JV's activity and the parents’ other activities); and the horizontal control package (e.g., rules for parent interaction and distribution of work). Horizontal control packages are affected by: goodwill trust, system trust and calculative trust; parent differences in size; and efforts to achieve equality. The second aim of the paper is to contribute to the discussion on the relationship between trust and control. We observed that trust is potentially unaffected by the introduction of formal controls. We also found that trust has an inverted “crowding out” effect on control. A high ambition to maintain trust leads to underdeveloped formal controls. In addition, we found that the ambition to preserve trust may inhibit the realisation of economies of scale.
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| 37. |
- Cäker, Mikael, 1972, et al.
(författare)
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Management control in public sector Joint Ventures
- 2010
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Ingår i: 33rd annual EAA congress, 19-21 May 2010, Istanbul Turkey.
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Konferensbidrag (refereegranskat)abstract
- Cooperation among public sector organizations is increasingly important in the management of resources in welfare systems. A Joint Venture (JV) is an organization form that enables public sector organizations to cooperate with others in order to achieve economies of scale in investments in physical resources and knowledge. However, our understanding of how this organization form is controlled is limited. This paper maps the control packages Swedish municipal JVs use in their horizontal and vertical relationships and investigates the factors that affect their control packages designs. The paper also contributes to the debate on the relationship between trust and control in inter-organizational relationships. The three case studies of this research reveal that vertical control packages are affected by trust, parents’ dissimilarities, the relatedness between the JV activity and other owner activities, and horizontal controls. Horizontal control packages are affected by the presence or absence of a dominant owner and by contacts between parents. Furthermore, the paper presents evidence of an “inverted crowding out” effect where maintaining trust is an argument for not developing formal controls. This effect may lead to instability in times of crisis and an inefficient use of resources. Keywords: Trust and control, horizontal control package, vertical control package, joint venture, public organizations, municipality
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| 38. |
- Cäker, Mikael, 1972, et al.
(författare)
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Mätning på gott och ont
- 2019
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Ingår i: Innovation och stadsutveckling : en forskningsantologi om organiseringsutmaningar för stad och kommun / Red. Jessica Algehed, Erica Eneqvist, Christian Jensen & Jenny Lööf.. - Sverige : Mistra Urban, RISE samt Vinnova. - 9789189049086 ; , s. 103-112
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 39. |
- Cäker, Mikael, 1972, et al.
(författare)
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Om att styra och att styras
- 2016
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Ingår i: Strategisk ekonomistyrning: med dialog i fokus / Fredrik Nilsson, Carl-Johan Petri, Alf Westelius (red.). - Lund : Studentlitteratur. - 9789144108773 ; , s. 155-176
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 40. |
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