| 1. |
- Andersson, Thomas, 1970-, et al.
(författare)
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Building traits for organizational resilience through balancing organizational structures
- 2019
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Ingår i: Scandinavian Journal of Management. - : Elsevier. - 0956-5221 .- 1873-3387. ; 35:1, s. 36-45
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Tidskriftsartikel (refereegranskat)abstract
- This paper describes and explains how balancing organizational structures can build traits for organizational resilience. Organizational resilience is a holistic and complex concept. In this paper, we move beyond focusing on sudden and disruptive events in favour of anticipating the unexpected in daily organizing. Organizational resilience is understood here as building traits of risk awareness, preference for cooperation, agility and improvisation and is analysed by means of a longitudinal qualitative case study. The paper contributes to the field by showing how balancing organizational structures can foster organizational resilience traits. We show that power distribution and normative control can create preparedness for unexpected events and foster action orientation at the same time as supporting organizational alignment.
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| 2. |
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| 3. |
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| 4. |
- Cäker, Mikael, 1972, et al.
(författare)
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The role of incentive systems in normative control
- 2013
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Ingår i: 22nd Nordic Academy of Management Conference : held at University of Iceland, Reykjavík, 21-23 August, 2013.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)
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| 5. |
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| 6. |
- Wickelgren, Mikael, 1962-, et al.
(författare)
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How incentive systems arrived in Sweden : a tale of travelling ideas and ghost myths in action
- 2018
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Ingår i: International Journal of Management Concepts and Philosophy. - : Inderscience Publishers. - 1478-1484 .- 1741-8135. ; 11:1, s. 67-81
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Tidskriftsartikel (refereegranskat)abstract
- This paper describes and explains how and why incentive systems began spreading in Sweden, despite the differences between the dominating business values in the USA (where incentive systems originated) and Sweden. A ghost myth in Sweden’s national business system explains why it happened when it did. Theories on travelling ideas underemphasise the fact that organisations/countries hold varying and competing ideas of suitable practices at the same time. Ghost myths are important alternative concepts which are activated when contextual circumstances arise for a shift in practices. This research is based on a hermeneutic and qualitative approach using texts and interviews and it highlights the role of ghost myths in terms of how ideas travel and how they are translated in different contexts.
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| 7. |
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| 8. |
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| 9. |
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| 10. |
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| 11. |
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| 12. |
- Cäker, Mikael, 1972
(författare)
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Belöningssystem som styrmedel
- 2013
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Ingår i: Controllerhandboken, Olve, Nils-Göran och Nilsson, Fredrik (red.). - Stockholm : Liber. - 9789147099085 ; , s. 225-250
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 13. |
- Cäker, Mikael, 1972
(författare)
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Belöningssystem som styrmedel
- 2018
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Ingår i: Controllerhandboken, Olve-Nils-Göran och Nilsson, Fredrik (red.). - Stockholm : Liber. - 9789147127016 ; , s. 231-255
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 14. |
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| 15. |
- Cäker, Mikael, 1972, et al.
(författare)
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Controlling and being controlled
- 2016
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Ingår i: Strategic Management Control - with a focus on dialogue. - Lund : Studentlitteratur. - 9789144114422
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 16. |
- Cäker, Mikael, 1972, et al.
(författare)
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Controlling and being controlled
- 2020
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Ingår i: Strategic Management Control: Successful strategies based on dialogue and collaboration/ edited by Fredrik Nilsson, Carl-Johan Petri & Alf Westelius. - Cham : Springer Nature. - 2192-8096. - 9783030386399 ; , s. 87-99
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 17. |
- Cäker, Mikael, 1972
(författare)
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Customer Accounting in Networks
- 2008
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Ingår i: Workshop: Accounting in Business Networks, Stockholm, Sweden..
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)
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| 18. |
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| 19. |
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| 20. |
- Cäker, Mikael, 1972, et al.
(författare)
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Diverse Banks, One Regulation
- 2014
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Ingår i: Management Accounting and Control – Perspectives on Public Sector Government, workshop, Trondheim, 14-16 oktober.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)
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| 21. |
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| 22. |
- Cäker, Mikael, 1972, et al.
(författare)
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Effects of performance measurement system inconsistency on managers' role clarity and well-being
- 2018
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Ingår i: Scandinavian Journal of Management. - : Elsevier BV. - 0956-5221 .- 1873-3387. ; 34:3, s. 256-266
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Tidskriftsartikel (refereegranskat)abstract
- In this paper we explore the impact of PMS inconsistency on managerial role clarity and well-being. In addition,we investigate if problems with PMS inconsistency can be dealt with by convincing superiors to loosen their control reactions to variances, giving managers job autonomy and providing managers with support from superiors, peers and staff functions. Based on survey responses from 799 managers in one public sector organizationand 187 managers in one private sector organization we conclude that PMS inconsistency has negative effects on managers' role clarity and well-being. This situation does not improve if superiors practice loose control; on the contrary, it seems to make managers' work situation worse. Job autonomy and support appear to be better coping methods since they have direct positive impacts on managers' role clarity and well-being that counteracts the negative effects of PMS inconsistency.
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| 23. |
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| 24. |
- Cäker, Mikael, 1972, et al.
(författare)
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Inter-organizational cooperation challenging hierarchical accountability: The dominated actors in a municipal joint venture”
- 2017
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Ingår i: Financial Accountability and Management. - : Wiley. - 0267-4424 .- 1468-0408. ; 33:1, s. 102-120
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Tidskriftsartikel (refereegranskat)abstract
- New public management offers a number of solutions to the kinds of problems that public sector organizations experience. In taking an accountability perspective, this paper elaborates on how two of these – strict responsibility for performance, and inter-organizational cooperation – may conflict. The setting for this study is a joint venture with a dominant municipality and six dominated municipalities as owners. The article examines how horizontal accountability processes may influence the dominated owners’ hierarchical accountability. The ability to account hierarchically for the quality of service within budgetary parameters is problematized, when dominated owners may dismantle their ability to demand horizontal accountability.
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| 25. |
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| 26. |
- 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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| 27. |
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| 28. |
- 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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| 29. |
- 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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| 30. |
- 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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| 31. |
- 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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| 32. |
- 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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| 33. |
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| 34. |
- 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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| 35. |
- 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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| 36. |
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| 37. |
- 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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| 38. |
- 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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| 39. |
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| 40. |
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| 41. |
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| 42. |
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| 43. |
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| 44. |
- Cäker, Mikael, 1972-
(författare)
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Vad kostar kunden? : modeller för intern redovisning
- 2000
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Allt fler industriella företag erbjuder kundanpassade produkter. Produkterna utvecklas inom ramen för långvariga relationer med kunder. Detta har betydelse för hur de ekonomiska informationssystemen bör utformas. I uppsatsen föreslås modeller för den interna redovisningen som stödjer fokusering av både kunder och produkter. Därtill studeras hur kunder påverkar företagets kostnader. Litteraturen om redovisning och kalkylering, som har utvecklats för att i första hand fördela kostnader på produkter, analyseras utifrån att både produkter och kunder är väsentliga för uppföljningen. De föreslagna modellerna illustreras via en analys av kostnadsdata från Paroc AB. Dessutom diskuteras hur de föreslagna modellerna kan stödja kalkylering inför olika kundrelaterade handlingssituationer.Både kund och produkt bör användas som kostnadsbärare i redovisningen för industriella företag som arbetar med en hög grad av kundanpassning. Detta ökar möjligheterna att analysera kostnaderna, jämfört med att enbart produkter fokuseras. Vidare kan kategorisering av kostnader efter hur resurser som förbrukas har anskaffats ge värdefull information, som inte är beroende av analysobjekt. I uppsatsen skiljs mellan prestationsberoende, kapacitetsberoende och nedlagda kostnader. Att använda kund och produkt som kostnadsbärare i redovisningssystem komplicerar dock att etablera nivåer av kostnadsställen i redovisningen som föreslagits i ABC-litteraturen. Det är bättre att använda den traditionella nivåindelningen av kostnadsbärare enligt stegkalkylsmetoden.Kundrelaterade aktiviteter är ofta avsedda att skapa värden i senare tidsperioder. Framåtriktade aktiviteter kan redovisas som ’goda kostnader’, om de inte anses vara investeringar i formell bemärkelse. Detta medför att kostnaderna kan analyseras i senare tidsperioder utan att värdering av investeringar eller avskrivningar av tillgångar behöver göras. Investeringar i kunder skapar ofta immateriella tillgångar. För att värdera immateriella tillgångar är det väsentligt att studera möjligheterna till alternativ användning. I uppsatsen föreslås en kategorisering av tillgångar i specifika, begränsade och icke begränsade tillgångar.
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| 45. |
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| 46. |
- Cäker, Mikael, 1972, et al.
(författare)
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When employee motivation varies: Agent- and steward-like interpretations of management control.
- 2015
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Ingår i: Interdisciplinary Perspectives on Accounting, Stockholm, 8-11 juli 2015.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Research on motivation has concluded how motivation differs on an individual level. However, this idea has failed to penetrate management control research, which pay attention the question of how employees are motivated. This article tries to start fill this gap, by aiming to increase our understanding of restrictions and possibilities with different management controls and their combinations, with respect to their influence on motivation, from a principal-agent and stewardship perspective. Based on a qualitative case study of a small, Swedish manufacturing organization, we find the dimensions of design and use to be relevant to understand dissimilar interpretations of management control from a stewardship and principal-agent perspective.
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| 47. |
- Cäker, Mikael, 1972, et al.
(författare)
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Överdos av styrning
- 2015
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Ingår i: Västsvensk redovisningskonferens, Trollhättan, 26 november 2015.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)
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| 48. |
- Elliot, Viktor, et al.
(författare)
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One Regulation, Diverse Banks
- 2016
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Ingår i: Bank regulation : effects on strategy, financial accounting and management control / edited by Anna-Karin Stockenstrand and Fredrik Nilsson.. - New York : Routledge, 2016. | Series: Routledge studies in accounting ; 19 : Routledge. - 9781138680500
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Bokkapitel (refereegranskat)
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| 49. |
- Hartmann, Berit, et al.
(författare)
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Sustainable Business as Practice: Insights from a Swedish Savings Bank
- 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
- This study investigates how an organisation can balance between and control for multiple organisational goals. Based on case study in a small Swedish savings bank, we propose a conceptualisation of a local, sustainable ecosystem that enables the bank to actively drive sustainable development in the region while creating business. The study finds three central elements of such ecosystems, namely a sustainable base line, a symbiotic development of sustainable business practice, and sustainable impression management. The study contributes by demonstrating the successful and challenging aspects of being an active driver of local change, situated in a highly regulated sector. Further, the study emphasizes the importance of commitment, local embeddedness, and the involvement of local key actors and experts to drive change by symbiotically developing sustainable business practices. Finally, the findings highlight the important role of financial institutions in driving sustainable change in society, not only relating to global investments but also and particularly in local settings.
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| 50. |
- Nyland, Kari, et al.
(författare)
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Samarbeid og ansvar i Kommune-Norge
- 2017
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Ingår i: Bred og spiss! NTNU Handelshøyskolen 50 år: En vitenskapelig jubileumsantologi. - : Fagbokforlaget. - 9788245023244
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Bokkapitel (refereegranskat)
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