| 41. |
- Cäker, Mikael, 1972, et al.
(författare)
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Organising multiple objectives: Sustainability in control as practice
- 2023
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Ingår i: Nordic Accounting Conference, Copenhagen.
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Konferensbidrag (refereegranskat)abstract
- Contemporary organisations struggle with integrating sustainability into their management control systems, especially when facing qualitative sustainability dimensions that defy easy quantification within financially focused systems. Drawing on a qualitative case study of a Swedish savings bank, which traditionally balances multiple objectives and values, this study theorises when and how multiple objectives are balanced in management control. We propose a situational perspective that shifts from continuous integration to understanding how control practices relate to organisational goals in specific situations. Drawing on a practice theory perspective, we introduce "teleoaffective macro-structures" to explore the influence of societal meaning structures on organisational practices and the management of tensions. Our findings reveal that integration is a dynamic process that builds on the formation of objects and doings relations that draw on an infrastructure of meaning to balance and control variations in organisational practices.
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| 42. |
- Cäker, Mikael, 1972
(författare)
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Organizational support for accounting change - on the role of decentralized controllers and implementation projects
- 2009
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Ingår i: The 7th conference of the European Network for Research in Organisational & Accounting Change.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Senior Manager: “To implement one new aspect into our management control system every second year should not be too much for people in the departments and sections”. Section Manager: “Oh no, not another new method once again!“ The two managers are from the same company, and they disagree about the suitable rate in which the control system should be changed, i.e. improved (according to the senior manager). This paper elaborates on how this difference can be understood and on the more general question of how organizational support for change of management control systems may influence incorporations of new aspects in daily routines. An argument is given for the role of controllers as involved in daily operations in order to be the filter between implementation of standardized management accounting systems and change of local routines – a balance that the implementation through projects seem to have problems in handling. The paper, based on a case-study of a Swedish industrial organization, draws on the notions of design and mobilisation to question the project-form for implementing new management control systems and give support to decentralized controllers concerning two aspects: 1) The project, with focus on deadline, is worse equipped than controller to give support for mobilisation over time and 2) The project, with focus on a new feature, is worse equipped than controllers to mobilise in harmony with existing routines. Furthermore, the project is shown to risk providing a picture of successful implementation without achieving changes in routines. Thereby, a senior manager may see a slow, solid development of management control while section managers experience chaos.
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| 43. |
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| 44. |
- Cäker, Mikael, 1972, et al.
(författare)
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Performance measurement systems, hierarchical accountability and enabling control
- 2022
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Ingår i: Accounting and Business Research. - : Routledge. - 0001-4788 .- 2159-4260. ; 52:7, s. 865-889
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Tidskriftsartikel (refereegranskat)abstract
- The theory of enabling control explains how the development and design of performance measurement systems (PMSs) induce subordinate managers to experience PMSs as enabling. However, PMSs are often vital to superior managers' control. The empirical research indicates that PMSs cease to be enabling when given a large degree of attention in control processes. We use a qualitative case study, abductive research, and a hierarchical accountability perspective to explore how superior managers' use of PMSs for control purposes may support subordinate managers' experience of PMSs as enabling. We show how superior managers' choices of how to use PMSs to demand and react to accounts may trigger subordinate managers to use the design characteristics of enabling control. We also show how PMSs can be important to superior managers' control and still be experienced as enabling by subordinate managers. We show the importance of two choices for superior managers' use of PMSs in hierarchical accountability: (1) extend performance evaluation over time and (2) limit the discretion for subordinate managers to play out within hierarchical communication.
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| 45. |
- Cäker, Mikael, 1972, et al.
(författare)
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Strategic alignment in decentralized organizations — The case of Svenska Handelsbanken
- 2014
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Ingår i: Scandinavian Journal of Management. - : Elsevier BV. - 0956-5221 .- 1873-3387. ; 30:2, s. 149-162
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Tidskriftsartikel (refereegranskat)abstract
- Recent research emphasizes technocratic controls to support the self-management aspect of empowerment. Strategic alignment is ascribed to socio-ideological controls. However, the indirect nature of socio-ideological controls pose a question regarding monitoring of strategic alignment in organizations with empowerment-oriented controls. We adopt a holistic approach in exploring the role of and interaction between organization structure, socio-ideological control and technocratic control through a qualitative case study. Our study confirms the essential role of socio-ideological controls in ensuring strategic alignment, but highlights the role of trust in experienced-based advice-giving from superiors to subordinates. Technocratic controls contain information that provide visibility of local actions and are used in hierarchical communication. The interrelationship between socio-ideological and technocratic controls is dependent on the organization structure design through time and proximity. A high capacity to communicate is thereby established, enabling monitoring without impairing empowerment.
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| 46. |
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