| 1. |
- Johanson, Ulf, et al.
(författare)
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Mobilizing change through the management control of intangibles
- 2001
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Ingår i: Accounting, Organizations and Society. - : Elsevier. - 0361-3682 .- 1873-6289. ; 26:7-8, s. 715-733
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Tidskriftsartikel (refereegranskat)abstract
- This qualitative study explores the management control of intangibles in three Swedish companies. The present analysis is discussed in terms of four theoretical perspectives, namely, evolutionary, action, organizational learning and structuration theory. The results indicate that such enablers of performance as customer and employee perceptions of individuals and organizational and relational competence are the key attributes that firms address. Equally important, however, are different routines that facilitate learning and the transformation of knowledge into action. Routines additional to surveys include statistical analysis, benchmarking, dialogues, salary bonuses, and contracts.
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| 2. |
- Jönsson, Sten, et al.
(författare)
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Life With a Sub-Contractor : New Technology and Management Accounting
- 1988
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Ingår i: Accounting, Organizations and Society. - : Elsevier BV. - 0361-3682 .- 1873-6289. ; 13:5, s. 513-532
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Tidskriftsartikel (refereegranskat)abstract
- The kind of new technology that has been installed in advanced industrial production at an increasing rateover the last few years sets a new stage for the development of management accounting. Flexibility makesextreme adaptation of production to meet customer demands possible. Mass production of individualizedproducts makes product costing problematic. Control of operation has to be decentralized while the designof production systems has to be centralized. The function and use of a traditional management accountingsystem should be questioned. What are the important issues that prompt industries to install newtechnology in the first place? Is it flexibility or is it quality that is the prime mover? Is it both? Or might itbe efficiency? Whatever the case may be, it is necessary to clarify trade-offs between aspects of the newproduction facilities. Causal links between activities and costs have to be reestablished. The simplerelations between volume and costs are no longer valid. This paper deals with these issues against abackground of current research on local information needs in automated industrial production and asolution linking local and central systems is proposed.
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| 3. |
- Bay, Charlotta, 1973-
(författare)
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Makeover Accounting : Investigating the meaning-making practices of financial accounts
- 2018
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Ingår i: Accounting, Organizations and Society. - : Elsevier BV. - 0361-3682 .- 1873-6289. ; 64, s. 44-54
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Tidskriftsartikel (refereegranskat)abstract
- The constitutive ability of accounting to produce effects, influencing people's minds and behaviour, has been widely acknowledged in accounting literature. This paper argues, however, that in order for accounting to have an impact on people, its figures needs to be interpretable to its intended users. But what happens in situations where people are considered as inhibited in reading and interpreting financial information? This paper investigates how financial accounts are presented to individuals believed to be impaired in their ability to make sense of its figures. It does so by moving the empirical focus beyond the borders of the professional organisation and into the private sphere of everyday life, examining how a televised financial makeover show literally re-presents financial information in order to turn its participants into financially responsible citizens. The paper's empirical findings give reasons for problematising the conditions under which accounting is able to affect people, concluding that, without taking people's ability to interpret financial accounts into consideration, the possibilities of the accounts having an impact on their users risk falling short.
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| 4. |
- Catasús, Bino, et al.
(författare)
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Jan-Erik Gröjer : An appreciation
- 2008
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Ingår i: Accounting, Organizations and Society. - : Elsevier BV. - 0361-3682 .- 1873-6289. ; 33:6, s. 677-679
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 5. |
- Corvellec, Hervé, 1961, et al.
(författare)
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Acting on distances: A topology of accounting inscriptions
- 2018
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Ingår i: Accounting, Organizations and Society. - : Elsevier BV. - 0361-3682 .- 1873-6289. ; 67:May, s. 56-65
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Tidskriftsartikel (refereegranskat)abstract
- Following on the reiterated claim that accounting inscriptions make action at a distance possible, we draw on post-mathematical topology to explain that this distance work is dependent on inscriptions acting on distances. By adopting a relational understanding of space, we show that accounting inscriptions by themselves create the distances across which they operate. Our case study uses pay-as-youthrow solid waste-collection invoices in a new waste-collection program aimed at increasing the sustainability of waste management. By displaying weight and cost side by side, these invoices conduct topological operations that dissolve, create, and redefine the distance between people and their waste, between the economy and the environment, and between the city and its residents. The ability of these operations to mobilize a sense of environmental responsibility, enroll residents in the city's plans for sustainability, and translate political ambitions into individual behavior demonstrates that the performativity of accounting inscriptions resides in the efficacy of their distance work.v
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| 6. |
- Du Rietz, Sabina, 1983-
(författare)
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Accounting for GDP : A study of epistemic strategies when calculating the quarterly economy
- 2024
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Ingår i: Accounting, Organizations and Society. - : Elsevier. - 0361-3682 .- 1873-6289. ; 112
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Tidskriftsartikel (refereegranskat)abstract
- Previous studies of macroeconomic accounting have focused on the conceptual and political development of national accounts and how such theoretical concepts generate economic reality. By turning focus to the calculative practices of macroeconomic accounting, studying the Norwegian Quarterly National Accounts (QNA), the present work underlines that the national economy is not only constituted in the political discourse of growth and within international classifications, but also within the everyday processes of calculating the numbers. It shows how the QNA team struggles to adhere to the formal classifications and find reliable empirical accounts that matches them. In such situations, epistemic strategies are employed to handle the “gaps” and misalignments between the formal classifications and the everyday calculative practice. By theorizing the validation and support of weak numbers within a calculative culture shaped by the handling of second-order measurements and interrupted representations, the present study contributes to an emerging accounting literature on interrupted and hyperreal representations.
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| 7. |
- Englund, Hans, et al.
(författare)
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25 Years of Giddens in accounting research : achievements, limitations and the future
- 2011
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Ingår i: Accounting, Organizations and Society. - : Elsevier BV. - 0361-3682 .- 1873-6289. ; 36:8, s. 494-513
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Forskningsöversikt (refereegranskat)abstract
- Twenty five years ago, Giddens' structuration theory (ST) was introduced into accounting research as a reaction to the history-less, apolitical and technical-efficiency focus of traditional functionalist research. A quarter of a century later, this growing stream of research consists of some 65 published papers and has become one of the dominant alternative approaches used to explore accounting as an organizational and social practice. We review this literature based on the following two research questions; (i) what are the major achievements of this literature, and in what respects has it contributed to our understanding of accounting in relation to other alternative streams of accounting research, such as those grounded in critical theory, actor-network theory (ANT), new-institutional sociology (NIS) and practice theory? and; (ii) what are the limitations of the ST strand and, considering these (and its relative strengths), how should it be advanced in the future? Overall, we find that the mobilization of ST as a general ontological framework has generated three major and largely unique contributions, namely; (i) the introduction of a duality perspective; (ii) the conceptualization of accounting as an interwoven totality comprised of structures of signification, domination and legitimation, and; (iii) an ontological basis for theorizing how, when and why socially embedded agents may produce both continuity and change in accounting practices. However, we also conclude that it is difficult to identify a particular and distinctive empirical imprint of the ST literature, and that some of the theory's 'competitive advantages' are far from fully exploited. Based on these identified strengths and weaknesses of the ST perspective, we consider an array of directions for future scholarly effort.
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| 8. |
- Frimanson, Lars, 1967-, et al.
(författare)
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Performance evaluations and stress : Field evidence of the hormonal effects of evaluation frequency
- 2021
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Ingår i: Accounting, Organizations and Society. - : Elsevier. - 0361-3682 .- 1873-6289. ; 95
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Tidskriftsartikel (refereegranskat)abstract
- Accounting studies document that performance evaluations may cause evaluatees to experience job related stress and suggest there is a positive relationship between the frequency of such evaluations and stress. In this paper we aim to modify this suggestion. Since performance evaluations also involve a periodic discharge of accountability for evaluatees, we expect that low evaluation frequency may cause stress as well. Drawing on the neurobiological literature on allostatic load, we argue that the prolonged anticipatory threat of being held accountable adds to stress buildup over time. Such buildup is often not consciously experienced but shows in hormonal patterns that are associated with delayed job-related dysfunctions such as burnout. We conducted a one-year field experiment, in which we observed enhanced stress-hormone levels (cortisol and thyrotropin) in participants assigned to a 12-week performance evaluation cycle compared to participants remaining in a 6-week cycle. We found no corresponding difference between conditions on self-reported mental fatigue. This confirms our expectation and suggests that adopting a neurobiological view of job-related stress provides a complementary account of the effect of performance evaluation on both immediately experienced and delayed manifestations of job-related stress. (c) 2021 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY license (http://creativecommons.org/licenses/by/4.0/).
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| 9. |
- Gerdin, Jonas
(författare)
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Management accounting system design in manufacturing departments : an empirical investigation using a multiple contingencies approach
- 2005
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Ingår i: Accounting, Organizations and Society. - : Elsevier. - 0361-3682 .- 1873-6289. ; 30:2, s. 99-126
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Tidskriftsartikel (refereegranskat)abstract
- This paper proposes a multiple contingencies model that examines the combined effect of departmental interdependencies and organization structures on management accounting system (MAS) design. The model was tested by means of empirical data collected from a questionnaire addressed to 160 production managers. The response rate was 82.5%. The findings provide some support for the notion that organizations adapt their MAS design to the control requirements of the situation. Furthermore, the study offers some empirical support for the existence of suboptimal equifinality. That is, in situations which lack of a single dominant imperative, several alternative, and functionally equivalent management control system (MCS) designs, may arise.
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| 10. |
- Gerdin, Jonas, et al.
(författare)
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The appropriateness of statistical methods for testing contingency hypotheses in management accounting research
- 2008
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Ingår i: Accounting, Organizations and Society. - : Elsevier BV. - 0361-3682 .- 1873-6289. ; 33:7-8, s. 995-1009
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Tidskriftsartikel (refereegranskat)abstract
- In recent years, the contingency-based management accounting literature has been criticized for being fragmentary and contradictory as a result of methodological limitations. This study adds to this picture by showing that the theoretical meaning of some commonly used statistical techniques is unclear, i.e. the functional forms are not precise enough to be able to discriminate between several sometimes even conflicting theories of contingency fit. The study also shows that the techniques differ significantly in terms of how interaction effects between context and management accounting are modeled. This implies that some methods are only appropriate when theory predicts interaction effects in general while others are only appropriate in cases where theory specifies a more precise functional form of interaction such as symmetrical or crossover interactions. Based on these observations, several recommendations for future research are proposed
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