| 1. |
- Ask, Urban, 1956, et al.
(författare)
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Held together by the bark : performance measurement and management as propagated by industry analysts
- 2014
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Ingår i: International Journal of Business Performance Management. - : InderScience Publishers. - 1368-4892 .- 1741-5039. ; 15:3, s. 192-206
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Tidskriftsartikel (refereegranskat)abstract
- The purpose of this study is to explore what is propagated as performance measurement and management (PMM) by industry analysts. The rationale for targeting industry analysts is that this group constitutes a previously largely overlooked actor within the supply of management ideas. The study utilises empirical material in the form of proprietary reports marketed and sold by one of the largest industry analyst firms, through a dual analysis of history and content. As the findings show, there is a rich plethora of PMM incarnations stemming from one particular industry analyst report. Utilising rhetorical analysis, this piece of research is found to be lacking in sound argumentation opening up for significant doubts in terms of the validity of the subsequent incarnations. These findings are discussed in terms of implications for both research and practice.
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| 2. |
- Beusch, Peter, 1967, et al.
(författare)
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Enabling levers of control (LOC) practices for sustainability
- 2019
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Ingår i: 42 EAA Annual Congress, Paphos, Cyprus, May 29th to May 31st, 2019..
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Konferensbidrag (refereegranskat)abstract
- Sustainability has become to be a key issue in many companies but managers struggle to enact sustainability strategies into real action. Research that explores the process whereby the integration of management control systems (MCS) and sustainability control systems (SCS) support this activity in organizations is starting to emerge. This longitudinal study contributes to this line of research by examining the efforts of a large industrial firm to align all control systems (MCS and SCS) to support the implementation of its sustainability strategy. The study explores and discusses interdependencies among Simons’ (1994) Levers of Control (LOC) that are relevant for that alignment, identifies challenges to full integration of the systems and expands elements of Gond et al.’s (2012) approach to the integration and uses of MCS and SCSs in supporting a sustainability strategy. Results suggest a need for an expanded understanding of the notion of integration and what this means in terms of control system design and use. They also indicate that not only the presence but also the properties and use of the LOC’s at certain stages is important to supporting the implementation of a sustainability strategy. Finally, the paper addresses the issue of whether or not radical changes in management control practices are needed to promote real corporate sustainability.
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| 3. |
- Beusch, Peter, 1967, et al.
(författare)
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Management Control for Sustainability: The development of a fully integrated strategy
- 2016
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Ingår i: Management Accounting Section Meeting: Research and Case Conference, January 6-9, 2016, Dallas, Texas, USA..
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Konferensbidrag (refereegranskat)abstract
- Managers struggle to translate sustainability strategies into actions. This study examines the use of a management control system (MCS) and sustainability control system (SCS) to support the implementation of an integrated sustainability strategy. It is based on in-depth interviews with key finance and sustainability managers in a Swedish global industrial company. We draw upon the levers of control (LOC) concept to analyze the organization’s use of MCS and SCS. The interactive components of the firm’s SCS are characterized by dialogue between strategic and tactical level managers in a non-invasive environment. Thus, the firm deploys these strategic performance controls in an enabling as opposed to a constraining fashion. Strategic validity controls, however, are only well-developed for a subset of the firm’s products and services. These findings suggest that the manner in which an organization deploys interactive controls within its SCS is influenced strongly by the organization’s culture and the industry in which it operates. The organization’s MCS and SCS exhibit technical integration, but faces challenges with respect to organizational and cognitive integration. Yet, technical integration appears to compensate in part for the lack of integration along the other two dimensions. This study contributes to an emerging body of research that adapts management control frameworks to examine the relationship between strategy and sustainability.
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| 4. |
- Beusch, Peter, 1967, et al.
(författare)
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Management control for sustainability: Towards integrated systems
- 2022
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Ingår i: Management Accounting Research. - : Elsevier BV. - 1044-5005. ; 54
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Tidskriftsartikel (refereegranskat)abstract
- Companies struggle to integrate sustainability into their corporate strategy and implement it in their business activities. To examine this issue, we develop an extended version of Gond et al.’s (2012) integration typology that considers all four of Simons's (1994, 1995) levers of control. We then present a longitudinal study of the efforts made by a multi-national industrial firm to align its management control system and sustainability control system in an integrated sustainability strategy. Our results provide three insights into control system integration for sustainability. First, intensive dialogues among managers at different organizational levels and in different organizational functions mitigate challenges to the technical and organizational integration of sustainability along a firm's value chain. Second, the degree to which the firm's strategic-level managers focus on external sustainability drivers influences how well the firm develops and markets sustainability-related products and services. Finally, a committed CEO and strategic-level management can avoid marginalizing sustainability by communicating their beliefs about it through intensive dialogues across management levels. Our results support the position that a firm can manage sustainability by making incremental changes in management control practices. © 2021 Elsevier Ltd
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| 5. |
- Bredmar, Krister, et al.
(författare)
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Accounting Information Systems Implementation and Management Accounting Change
- 2014
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Ingår i: Business Systems Research Journal. - : Walter de Gruyter GmbH. - 1847-8344 .- 1847-9375. ; 5:2, s. 125-138
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Tidskriftsartikel (refereegranskat)abstract
- Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS) are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.
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| 7. |
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| 8. |
- Frisk, Elisabeth, 1957, et al.
(författare)
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Applying design thinking to the decision-making process: a field study in Swedish local authorities
- 2022
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Ingår i: Management Decision. - 0025-1747. ; 60:1, s. 66-85
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: This study aims to examine the application of design thinking to complex decision-making processes in local government and to link the design thinking to the theoretical work of leading thinkers in decision-making. Design/methodology/approach: This study uses multiple case studies, including non-participant observation, group discussions, semi-structured interviews, presentations and questionnaires. Findings: For complex decisions, design thinking can contribute to more effective decision-making by expanding the range of solutions considered, people consulted and involved, sources of data/information and decision tools as well as in achieving buy-in to the eventual decision. Research limitations/implications: The principal limitations include that this is one study in one country and in the public sector. There were some practical problems with external factors disrupting two of the cases, but these do not affect the findings. The principal implication is that by adopting a design thinking approach to complex decision-making, the quality of decision-making and decisions can be significantly improved. Practical implications: When it comes to complex decisions, organisations can improve the quality of both their decision-making processes and their decisions by adopting and implementing ideas and insights from design thinking. Social implications: For local authorities, a design approach can enhance the quality of the services provided by local authorities to citizens in particular in better meeting the needs of users and other stakeholders and in opening up better lines of communications between officials and citizens. Originality/value: This research was based on an initiative in Swedish local government and its first implementation in practice. The authors are not aware of any similar study done elsewhere. © 2021, Emerald Publishing Limited.
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| 9. |
- Frisk, Elisabeth, 1957
(författare)
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Categorization and overview of IT evaluation perspectives - A literature review
- 2007
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Ingår i: The European Conference on Information Management and Evaluation.
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Konferensbidrag (refereegranskat)abstract
- Despite the fact that IT investment evaluation has been a well established research area for many years, researchers still struggle to gain a common understanding of how to define and evaluate such evaluation. In particular, the existing literature outlines different views on what perspectives and criteria should guide the evaluation process. This paper provides a literature review of different perspectives for evaluating IT investments in organizations. In doing so, it identifies different evaluation perspectives, each having their own criteria and rationale. The identified perspectives are strategic match, impact on organization, impact on surroundings, stakeholders´ view, IT specific perspective, benefits, costs, risks & uncertainty, and project organizing. In view of a fragmented research field, the paper contributes a comprehensive overview of the evaluation literature focused on IT investments in organizations with regard to perspectives and their criteria. Implications for research and practice are presented.
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| 10. |
- Frisk, Elisabeth, 1957, et al.
(författare)
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Design matters for decision makers: Discovering IT investment alternatives
- 2014
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Ingår i: European Journal of Information Systems. - : Informa UK Limited. - 0960-085X .- 1476-9344. ; 23:4, s. 442-461
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Tidskriftsartikel (refereegranskat)abstract
- The literature has traditionally focused on how decision makers choose among alternatives based on rational behaviors, organizational politics, and organized anarchies. However, there is little research on decision making as a creative process where managers discover and evaluate alternatives. We address this gap by proposing a design approach to transform decisions in organizations. The approach views decision making as a creative and adaptive process in which managers recursively collect and interpret heterogeneous evidence, explore and test different ideas, and discover and evaluate alternatives. While the approach is rooted in the know-how of the involved stakeholders, its underpinning design attitude invites managers to better understand possible alternatives based on analyses of structured as well as unstructured data. To assess its utility, we applied the approach to IT investment evaluations through a Collaborative Practice Research project involving Swedish public organizations. Building on the project findings, we discuss the proposed approach and spell out its implications for transforming decision making in organizations.
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