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- Eriksson, Kim, 1990-
(författare)
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Att anordna styrning : tillblivelse av en mångfald av styrteknologier
- 2021
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- During the last couple of decades, management control studies have taken an increased interest in the multiplicity of management controls. Broadly speaking, research has focused on the consequences of management controls. However, research has rarely examined how a multiplicity of management controls comes to exist. Answering this question will shed light on the variety of rationales, processes, and conditions that contributes to creating management control in organizations. Therefore, this thesis has the following research question: How does a multiplicity of management controls come to exist in an organization? This thesis investigates management control in a Swedish central government agency through documents, interviews, workshops, listening to presentations, and meetings. The study focuses on the development of management control from the decision to create a new central government agency in 2009 to 2015 when management control was being reformed in the agency because it had become too extensive. Between 2009 and 2015, new management control technologies were continuously added. Overall, the analysis illustrates that management control technologies are being added through three interrelated aspects. First, the analysis illustrates three processes that contributed to the management control technologies being introduced: reproducing process – i.e., management control technologies reproduced in the new agency; reactive processes – i.e., government-specific management control technologies created, for example, to respond to criticism from external actors; and proactive processes – i.e., management control technologies modified for a new context. Second, the analysis illustrates that similarities and differences of management control technologies enable the coexistence of these technologies. Third, the analysis illustrates that management control technologies are linked to a reference point that is expressed as a pursuit of holism, a local condition for the multiplicity of management controls. These findings suggest that the emergence of management controls becomes possible through three interrelated aspects. This thesis contributes to the management control domain by highlighting the complex processes, rationales, and conditions that enable a multiplicity of management controls to co-exist.
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- Eriksson, Kim, 1990-
(författare)
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En mångfald av styrning i organisationer
- 2023
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Ingår i: Organisation & Samhälle. - : Föreningen Företagsekonomi i Sverige. - 2001-9114 .- 2002-0287. ; :2023-12-11
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Tidskriftsartikel (populärvet., debatt m.m.)
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- Eriksson, Kim, 1990-, et al.
(författare)
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Strategic management accounting for change and flexibility
- 2024
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Ingår i: The Routledge Handbook of Public Sector Accounting. - : Routledge. - 9781032282510 - 9781003295945 ; , s. 111-123
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Bokkapitel (refereegranskat)abstract
- In public sector organizations, strategies and management accounting are often developed with the ambition of providing a combination of long-term objectives and short-term evaluations. This combination is sometimes labelled Strategic Management Accounting (SMA). The purpose of this chapter is to enhance our knowledge about SMA in the public sector context. We do this through a qualitative study of the Swedish Public Employment Service, which in 2020 launched a new strategic direction to manage changes in the agency’s environment, along with a balance scorecard (BSC). The research question for this case was: How is the BSC used by a public sector agency as an SMA tool? Our results show that the agency’s operational managers and controllers use the BSC as an SMA tool to create active management and control, while at the same time being reactive with a short-term focus. We address these results in relation to an idea of flexibilization, more specifically the desire to become a flexible agency that can change and adapt to short-term changes.
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- Kim, Shi En, et al.
(författare)
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Extremely anisotropic van der Waals thermal conductors
- 2021
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Ingår i: Nature. - : Springer Science and Business Media LLC. - 0028-0836 .- 1476-4687. ; 597:7878, s. 660-665
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Tidskriftsartikel (refereegranskat)abstract
- The densification of integrated circuits requires thermal management strategies and high thermal conductivity materials1–3. Recent innovations include the development of materials with thermal conduction anisotropy, which can remove hotspots along the fast-axis direction and provide thermal insulation along the slow axis4,5. However, most artificially engineered thermal conductors have anisotropy ratios much smaller than those seen in naturally anisotropic materials. Here we report extremely anisotropic thermal conductors based on large-area van der Waals thin films with random interlayer rotations, which produce a room-temperature thermal anisotropy ratio close to 900 in MoS2, one of the highest ever reported. This is enabled by the interlayer rotations that impede the through-plane thermal transport, while the long-range intralayer crystallinity maintains high in-plane thermal conductivity. We measure ultralow thermal conductivities in the through-plane direction for MoS2 (57 ± 3 mW m−1 K−1) and WS2 (41 ± 3 mW m−1 K−1) films, and we quantitatively explain these values using molecular dynamics simulations that reveal one-dimensional glass-like thermal transport. Conversely, the in-plane thermal conductivity in these MoS2 films is close to the single-crystal value. Covering nanofabricated gold electrodes with our anisotropic films prevents overheating of the electrodes and blocks heat from reaching the device surface. Our work establishes interlayer rotation in crystalline layered materials as a new degree of freedom for engineering-directed heat transport in solid-state systems.
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