| 1. |
- Carlsson-Wall, Martin, et al.
(författare)
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Performance measurement systems and the enactment of different institutional logics: Insights from a football organization
- 2016
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Ingår i: Management Accounting Research. - : Elsevier: 24 months. - 1044-5005. ; 32, s. 45-61
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Tidskriftsartikel (refereegranskat)abstract
- This paper examines the role of performance measurement systems (PMS) in managing the co-existence of different institutional logics in a football organization. We show that while the sports and business logics at times compete with each other, in other situations they are in harmony. We explain this with reference to an ambiguous cause-effect relationship between these logics which allows for different ways of enacting the logics. Our study thus demonstrates that compatibility of logics may vary not just between fields and organizations, as the literature has emphasized, but also between situations within an organization. Furthermore, our paper highlights how varying outcomes of the performance measures affect the way in which compromises between the two logics are made. While the literature has mostly focused on examining how compromises can be designed into the PMS, we draw attention to how situation-specific compromises are made on the basis of such PMS. The meaning attributed to different levels of sports performance was key for understanding the differences in compromising behaviour.
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| 2. |
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Accounting, Innovation and Inter-Organisational Relationships
- 2018
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Samlingsverk (redaktörskap) (övrigt vetenskapligt/konstnärligt)abstract
- Successful innovation is a true challenge and especially when today's companies are intertwined in close inter-organisational relationships and networks with e.g. customers and suppliers. Research has indicated that accounting can play important roles in such innovation processes, but there is little in-depth systematic knowledge about this issue. ã Accounting, Innovation and Inter-Organisational Relationships gathers leading researchers from all around the world to argue for the importance of more systematic knowledge about accounting, innovation and inter-organisational relationships. ã Accounting, Innovation and Inter-Organisational Relationships thus becomes an important source for researchers and practitioners interested in accounting and inter-organisational relationships as well as the related disciplines of management, marketing, innovation and strategy.
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| 3. |
- Banerjee, Anup, et al.
(författare)
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Hybrid board governance : Exploring the challenges in implementing social impact measurements
- 2024
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Ingår i: The British Accounting Review. - : Elsevier. - 0890-8389 .- 1095-8347.
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Tidskriftsartikel (refereegranskat)abstract
- This paper focuses on hybrid board governance and the challenges faced by the board of directors when implementing social impact measurements. Interviews with 36 board chairs and general secretaries in social hybrids in Sweden show that while boards support social impact measurements, they face obstacles in implementing them. Drawing on the institutional logics framework, we identify three main reasons for these implementation problems. First, amid field level regulations focusing on cost efficiency, boards find it difficult to switch to a social impact that lacks a single metric that can be measured annually. Second, board members struggle to find sufficient time when they serve on a pro bono basis, and it is difficult to hold them accountable when limited progress occurs. Finally, acknowledging board practice variation, we highlight the need to distinguish between “beneficiary-driven” and “membership-driven” social hybrids. In the former, boards face the challenge of operationalizing the long-term benefits for end beneficiaries; in the latter, interactions with members are so operationally focused that boards struggle to maintain a long-term agenda for implementing social impact measurement. Given these challenges, we propose that future research should explicitly incorporate the board level in theorizing how hybrid organizations manage institutional logics and performance measurement.
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| 4. |
- Banerjee, Anup
(författare)
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The role of the board chair : Changing expectations and hybrid organizations
- 2023
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The purpose of this dissertation is to enhance our understanding of the changing role of the board chair and what this means for hybrid organizations and their board work. Historically, the role of the boards and their chairs evolved around safeguarding shareholders’ financial interests. Whilst this responsibility persists, boards are increasingly expected to embrace societal issues in board governance discussions and to rethink performance measurement systems to incorporate the social impacts generated by their organizations. To navigate these challenges, boards are encouraged to adopt hybrid board governance systems that strike a balance between financial and social mission targets. Board chairs can guide boards to secure such a hybrid outlook, but we lack academic insights on this role beyond financial performance. Systematically reviewing four decades of research, the first article of the dissertation demonstrates the need and opportunities for considering divergent stakeholder interests and contextual factors influencing the role of the board chair. Building on this, the second article engages with board chairs and general secretaries in social hybrid organizations and unearths different board-specific and field level challenges that currently hinder boards from implementing social impact measurements. Subsequently, the third article discusses how adopting a qualitative, engaged scholarship approach can generate practice informed research, contributing new understanding for boards and their chairs. Together, these insights offer implications for theory and practice and promote an agenda for future research that embraces a social purpose beyond profit maximization.
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| 5. |
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| 6. |
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| 7. |
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| 8. |
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| 9. |
- Carlsson-Wall, Martin, et al.
(författare)
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Accounting talk through metaphorical representations – change agents and organisational change in home-based elderly care
- 2016
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Ingår i: European Accounting Review. - : Taylor & Francis (Routledge): SSH Titles. - 0963-8180 .- 1468-4497. ; 25:2, s. 215-243
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Tidskriftsartikel (refereegranskat)abstract
- This paper has analysed a change process within an organisation providing home-based elderly care. Using a theoretical framework from metaphor theory and insights from the literature on ‘accounting talk’, we followed how metaphorical representations of accounting were introduced and developed by the change agent. New core values and practices emerged within the home help unit that were in line with the ideas and inferences made by these accounting metaphors. The metaphorical representations of accounting concepts linked the unfamiliar domain of accounting to a more familiar domain, and provided rationales for organisational change. Our findings highlight the importance of change agents and ‘accounting talk’ for determining the trajectory of organisational change processes. The findings also suggest that metaphors are a potentially powerful tool for both changing organisational members’ general understanding of financial issues, and forging specific links between accounting concepts and work practices.
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| 10. |
- Carlsson-Wall, Martin, et al.
(författare)
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Blockchain, Sport, and Navigating the Sportstech Dilemma
- 2020. - 1st
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Ingår i: 21st Century Sports: How Technologies Will Change Sports in the Digital Age. - Cham : Springer Cham. - 2662-2467. - 9783030508012 - 9783030508036 ; , s. 205-218
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Bokkapitel (refereegranskat)abstract
- In their chapter, Carlsson-Wall and Newland introduce the sportstech dilemma. They describe how sport is an industry driven by emotion and the importance of maintaining competitive balance, which distinguishes it from other industries. Then, they survey the blockchain tech landscape in sport and differentiate seven market segments depending on customer type and the type of impact sought. They propose three strategic questions—concerning the level of integration into the sport ecosystem, potential for a hybrid business model, and geographic footprint—to guide companies navigating the sportstech dilemma. Finally, they look further into the future and see unexpected possibilities for blockchain in sport.
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| 11. |
- Carlsson-Wall, Martin, et al.
(författare)
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Educational hybrids: The importance of physical arenas to engage all senses.
- 2020
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Ingår i: Sweden through the crisis. - Stockholm : Stockholm School of Economics Institute for Research. - 9789186797386 ; , s. 509-521
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- In this article, Martin Carlsson-Wall and Pär Mårtensson discuss the importance of face-to-face education. Even though digital technology has a lot of potential, the authors highlight how physical arenas are important for mobilizing all senses. For business schools like the Stockholm School of Economics, a world-class experience is most likely driven by traditional face-to-face education.
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| 12. |
- Carlsson-Wall, Martin, et al.
(författare)
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Exploring the Role of Management Control Anchor Practices in new Product Development
- 2021
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Ingår i: European Accounting Review. - : Taylor & Francis (Routledge): SSH Titles. - 1468-4497 .- 0963-8180. ; 30:2, s. 251-276
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Tidskriftsartikel (refereegranskat)abstract
- This paper shows how certain management controls become more guiding than others in the management of new product development (NPD). We detail how the opportunity space within which managers maneuver NPD can be underpinned by a hierarchically arranged management control infrastructure governed by management control anchor practices that enable 'anchored prioritizations' through which some concerns become 'more important' than others. As the anchor practice in our case was an integrative liaison device, we also contribute to research that emphasizes the use of social controls in NPD settings. As management control anchor practice, integrative liaison devices can go beyond the 'pure' sharing and integration of knowledge and play a crucial role in framing accountability-induced conflicts and negotiations. We also contribute to the notion of management control anchor practices by considering the dynamics between a constitutive rule and the strategies used to enact it. Management control anchor practices play a crucial role in the light of 'conservative dynamism' where strategies through which a constitutive rule is enacted are constantly adjusted. A key role of a management control anchor practice hereby is to avoid the emergence of a state of excessive proliferation where strategies are formed merely based on opportunism or short-term contingencies.
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| 13. |
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| 14. |
- Carlsson-Wall, Martin, et al.
(författare)
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Managing risk in the public sector – The interaction between vernacular and formal risk management systems
- 2019
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Ingår i: Financial Accountability and Management. - : Wiley: 24 months. - 0267-4424. ; 35:1, s. 3-19
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Tidskriftsartikel (refereegranskat)abstract
- This paper examines the management of risk in a large public sector organization. Accounting research on “new” risk management in the public sector has focused on how formal risk management systems emerge through a top–down approach, primarily driven by external demands. Our study contributes to this body of work by detailing the emergence and operation of vernacular risk management systems, that is, systems self‐generated by organizational actors in the context of their work and not officially sanctioned within the organizational hierarchy (cf., Kilfoyle, RichardsonXX1MacDonald, 2013). In this, we theorize how such systems interact with formal risk management systems, thereby also contributing to other disciplines such as crisis management and project management. Drawing on Fischer and Ferlie (2013), we detail how several vernacular systems co‐exist and have different interaction modes with the formal risk management system, and consider how these modes of interaction also change over time. Finally, our results highlight the link between the operation of “new” risk management and inter‐organizational relationships, demonstrating that such relationships can be an important asset to build on in risk management work.
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| 15. |
- Carlsson-Wall, Martin, et al.
(författare)
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Negotiating equity share and management control of the entrepreneurial new venture
- 2014
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Ingår i: Venture Capital. - : Taylor & Francis (Routledge): SSH Titles. - 1369-1066 .- 1464-5343. ; 16:4, s. 287-307
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Tidskriftsartikel (refereegranskat)abstract
- The valuation of entrepreneurial start-ups for the purpose of equity allocation to business angel investors is an enduring point of discord between the contracting parties. Lack of information and lack of trust, plus the asymmetry of both information and trust between the parties, typically cause the investor to apply a higher risk premium and argue for a larger share of the firm's equity than the entrepreneur deems reasonable. Recent literature on interpersonal trust and the inclusion of management controls is incorporated into a conceptual model to examine the potential for a win–win situation based on information provision and trust building during the negotiation process. Although the entrepreneur and investor may begin with widely divergent ambit claims, hearing and discussing the other's perspectives will redress information asymmetries, build mutual trust and produce a win–win situation for both parties.
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| 16. |
- Carlsson-Wall, Martin, et al.
(författare)
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Opening the black box of the role of accounting practices in the fuzzy front-end of product innovation
- 2015
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Ingår i: Industrial Marketing Management. - : Elsevier. - 0019-8501. ; 45, s. 184-194
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Tidskriftsartikel (refereegranskat)abstract
- This paper has focused on the question “What is the role of accounting practices in the fuzzy front-end of product innovation?” Previous accounting research has primarily focused on the product development phase, neglecting the critical, early fuzzy front-end phase. Our findings, based on a case study of a producer of components to airplane engines, contribute to this literature by showing that keeping within the expenditure budget together with technical quantifications replaced the need for financial quantifications when the R&D department justified their work. Non-financial accounting practices thereby operated as a mediating instrument that mediated between the R&D department and internal and external actors regarding expectations about time and commercial potential. The study also contributes to the literature on product innovation in networks by detailing how accounting practices helped in making sure that the produce perspective was confronted with the use perspective and thereby secured attention to business aspects in the innovation process. In addition, accounting practices helped in constructing relatively coherent chains of trustworthy arguments necessary to mobilize support and resources from internal and external actors. Finally we contribute to the bricolage literature by detailing how accounting practices support network bricolage, and the importance of innovators being able to perform selective bricolage where bricolage is complemented with more confrontational behavior to move the innovation process forward.
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| 17. |
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| 18. |
- Carlsson-Wall, Martin, et al.
(författare)
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Risk Management as Passionate Imitation: The Interconnections Among Emotions, Performance Metrics, and Risk in a Global Technology Firm
- 2021
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Ingår i: Abacus. - : Wiley: 24 months. - 1467-6281 .- 0001-3072. ; 57:1, s. 72-100
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Tidskriftsartikel (refereegranskat)abstract
- This paper traces the evolution of risk management practices in a global technology company between 2000 and 2015. We extend recent research that has highlighted the emotional aspects of riskwork. We detail how a passionate interest-'we can do better at risk management'-emotionally 'hooked' the staff in the company's Sourcing Unit. Risk management, emotion, and management controls were intertwined. When top management singled out one of the key metrics clearly as a risk-related metric for the Sourcing Unit, the employees felt a strong sense of relief, which gave rise to subsequent extensive risk measurement. We also contribute to the more general debate about accounting and its entanglement with emotions. Little is known about the 'birth' and the reasons for durability of passionate interests. Following Tarde (1903/2013), such 'birth' and endurance can be explained by analyzing how passionate imitation emerges as a result of a series of dislocal events-in our case a fire, new performance metrics, and natural disasters. These events triggered emotions that provided the necessary energy for three forms of passionate imitation: a) 'we need to imitate our main competitor' and risk mapping; b) 'others in the organization are imitating us and our suppliers should imitate us' and risk measurement; and c) 'others in the organization (more specifically the Product Development Unit) should imitate us' and proactive risk avoidance. This passionate imitation helped explain why the sourcing staff continued to be emotionally 'hooked' to risk management, that is, how the passionate interest endured and became vested.
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| 19. |
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| 20. |
- Carlsson-Wall, Martin
(författare)
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Sports and creativity: introducing a model for paradoxical decision-making in times of crisis
- 2020
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Ingår i: Sweden through the crisis. - Stockholm : Stockholm School of Economics Institute for Research. - 9789186797386 ; , s. 379-388
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- In this article, Martin Carlsson-Wall argues that organizations can become winners after COVID-19 by broadening their view of creativity and changing how they make decisions. Winning teams accept tensions and conflicts because the creative friction makes them grow and excel. A model is introduced with concrete steps for how this paradoxical decision-making can be achieved.
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| 21. |
- Carlsson-Wall, Martin, et al.
(författare)
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Strategic management accounting in close inter-organisational relationships
- 2015
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Ingår i: Accounting and Business Research. - : Taylor & Francis (Routledge): SSH Titles. - 0001-4788 .- 2159-4260. ; 45:1, s. 27-54
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Tidskriftsartikel (refereegranskat)abstract
- This paper provides a conceptual comparison between the mainstream strategic management accounting literature, the accounting and strategising literature and strategic management accounting (SMA) in close inter-organisational relationships. It concludes that SMA in close inter-organisational relationships shares some important characteristics with the accounting and strategising literature. Important differences were found, too, though. These mainly concerned the need to understand individuals working for close partners as preparers of strategic information; the need for disaggregated accounting information about unique connections to close partners and about the role of indirect benefits that follow from close connections and the need for the company to not only collect information but also disperse diverse information within close inter-organisational relationships. Through an intensive case study of a global robot manufacturer, Robotics, this paper also provides novel empirical evidence on SMA in close inter-organisational relationships. For instance, SMA practices included indirect benefits, something mainly neglected in the existing literature on SMA. These indirect benefits involved a close customer's willingness to invest time and effort in Robotics technological development, thereby contributing to Robotics ability to attain revenue gains in its interactions with other customers. Our findings also have important implications for the inter-organisational accounting literature, for instance, by highlighting the need to link more explicitly strategic decision-making with the current interest in the role of accounting in inter-organisational dynamics.
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| 22. |
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| 23. |
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| 24. |
- Carlsson-Wall, Martin
(författare)
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Targeting target costing : cost management and inter-organizational product development of multi-technology products
- 2011
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Improving product development is a complex task for many companies. One challenge is to avoid over-engineering and only include the functionality that customers are willing to pay for. Another challenge is to reduce costs in close co-operation with suppliers. This is a complex task because suppliers often have their own goals and are rarely located at the same physical place. Handling these two challenges is the domain of target costing. Emerging first from Japanese companies such as Toyota, Nissan and Olympus, target costing has become a critical element in achieving long-term profitability. Previous research on target costing has been paradoxical because even though it deals with product development, it has not incorporated the complexity of the product development process. More specifically, current models of target costing assume that the product development process can largely be planned and controlled by a single company. For complex multi-technology products, such as airplanes and industrial robots, this is far from true. By drawing on product development theories, and conducting an in-depth case study at ABB Robotics, this thesis explores target costing in the development of complex multi-technology products. The result is a framework that identifies challenges and problems in target costing processes, but also shows that target costing relies on both planning and improvisation to cope with tensions and contradictions in close customer and supplier relationships.
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| 25. |
- Carlsson-Wall, Martin, et al.
(författare)
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The interdependencies of intra- and inter-organisational controls and work practices-The case of domestic care of the elderly
- 2011
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Ingår i: Management Accounting Research. - : Elsevier: 24 months. - 1044-5005. ; 22:4, s. 313-329
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Tidskriftsartikel (refereegranskat)abstract
- The paper gives a grounded account of inter-organisational controls and work practices in the public sector to complement previous literature's strong focus on inter-organisational customer–supplier relationships in the private sector. We draw theoretically on Hopwood's (1974) administrative, social and self controls, which enable us to analyse the influence of non-managerial controls on behaviour. Empirically, a case study of inter-organisational cooperation between home help units and health centres is used as the basis of analysis. Most inter-organisational controls were developed locally and involved a mix of administrative, social and self controls. Intra- and inter-organisational social and self controls were important forms of control which impacted on intra- and inter-organisational work practices and we see the need for a broad conceptualisation of control (Van der Meer-Kooistra and Scapens, 2008). Inter-organisational social controls created an informal hierarchy that by-passed the formal hierarchies of the two organisations. Self controls reinforced the importance of being flexible to accommodate pensioner's wishes and needs in specific care situations. We also show the importance of the internal financial situation of home help units for the analysis of the interdependencies of intra- and inter-organisational controls and work practices.
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| 26. |
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| 27. |
- Carlsson-Wall, Martin, et al.
(författare)
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The role of management controls in managing heterogeneous interests during extreme situations: the Swedish migrant crisis in 2015
- 2021
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Ingår i: Qualitative Research in Accounting and Management. - : Emerald. - 1176-6093. ; 18:1, s. 1-25
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Tidskriftsartikel (refereegranskat)abstract
- PurposeThis paper aims to explore the role of management controls in managing heterogeneous interests during extreme situations.Design/methodology/approachThrough interviews and observations, the authors analyse the Swedish Migration Agency's management controls and study routines during the peak of the European Migrant Crisis.FindingsPrior to the crisis, the strategy used by the employees was to mediate between two interests (labelled legal security and empathy) to create a workable compromise. During the crisis, however, the authors observed filtering in the form of the previous hierarchical ordering of interests was further strengthened as the employees increasingly relied on just a single interest (the interest which they previously had deemed to be the most important) at the expense of the other interest. The findings suggest that behavioural and social controls helped such filtering; social controls helped certain employees to filter the empathy interest as more important during extreme situations and behavioural controls helped other employees to filter the legal security interest as more important. This help us explain why the authors observe less mediation between the two heterogeneous interests and rather a stricter dominance of one of the interests. The authors also illustrate how especially behavioural controls may become unsupportive of the operations during extreme situations as it consisted of rule-based standards, built to cope with "normal" situations. The heterogeneous interests affected the probability of actors, at times, ignoring behavioural controls when such controls were unsupportive. Actors whose day-to-day operations were mainly guided by the legal security interest remained tightly coupled to behavioural controls even when they felt that these controls were no longer useful. On the other hand, actors who were mainly guided by the empathy interest ignored behavioural controls when they felt that they were unsupportive.Research limitations/implicationsThe authors acknowledge that bias might arise from the reliance on retrospective views of past processes and events, which the authors primarily gathered through interviews.Practical implicationsThe authors highlight an important relationship between heterogeneous interests (i.e. legal security and empathy) and management controls during the crisis and how this relationship can lead actors to fundamentally different actions.Originality/valueThe two bodies of study on the role of management controls in managing heterogeneous interests and the role of management controls during the crisis have been largely unconnected and it is in this intersection that this study contributes.
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| 28. |
- DeMott, Kai, et al.
(författare)
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Scaling and controlling talent development in high-intensity organizations : The case of a Swedish football club
- 2024
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Ingår i: Accounting, Auditing & Accountability. - : Emerald. - 1758-4205 .- 1368-0668. ; 37:2, s. 480-501
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Tidskriftsartikel (refereegranskat)abstract
- Purpose In this paper, the authors empirically and theoretically analyze the scaling and control of talent development to highlight an important part of commercialization in football clubs, especially in the light of a growing transfer market. Design/methodology/approach Conducting a single case study of a Swedish football club, the authors adapt a view of the club as a “high-intensity” organization (Alvesson and Kärreman, 2004), one that inherently relies on strong identification of employees and the fostering of talent. This view allows us to detail the importance of both socio-ideological and technocratic forms of control involved in the talent development process. Findings The authors show how socio-ideological and technocratic forms of control were combined to establish the football club as a “talent factory” in the league, as well as the corresponding challenges when scaling talent development activities and how these challenges were handled. In doing so, the authors contribute to the broader accounting literature on talent- and human resource management, as the authors provide an example of how football clubs may commercialize without necessarily violating their fundamental sports values. Originality/value Talent management has mainly been studied in terms of increasing player wages and a focus on the cost of talent. As opposed to these perspectives, the authors highlight the revenue potential in developing players in the light of a growing transfer market and the relevance of talent development for the commercialization of football clubs.
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| 29. |
- Faems, Dries, et al.
(författare)
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Inter-Firm Relational Roller Coasters : A Process Perspective on Trust Repair in Alliances
- 2013
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Ingår i: Academy of Management Annual Meeting Proceedings. - New York, U.S.A. : Academy of Management. - 2151-6561 .- 0065-0668. ; 2013:1
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This paper addresses the governance of trust repair in strategic alliances. Based on a longitudinal case study of three consecutive R&D alliances between two firms, we conduct an in-depth analysis of trust dynamics with particular focus on the trust repair process and its anatomy. Our study offers important implications both for the relational view of alliance governance and for the literature on organizational trust. Whereas relational governance scholars have pointed to the shadow of the future and top management involvement as stimulating positive trust dynamics, we find strong evidence that these strategies might actually hamper the mitigation of negative trust dynamics. Instead, our study points to temporal isolation, spatial separation and temporal demarcation as important strategies to cool-down and reboot inter-firm relationships after a trust breakdown has occurred. Our multi-level data also provide unique insights into the specific stages of trust repair in inter-firm relationships. Furthermore, we find competence trust to be more fragile than goodwill trust and therefore easier to break, but also easier to repair. Thus, trust repair in alliances is likely to originate from the gradual restoration of competence trust on the operational level and evolve to encompass goodwill trust as well and diffuse across levels.
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| 30. |
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| 31. |
- Kraus, Kalle, et al.
(författare)
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Accounting and passionate interests: The case of a Swedish football club
- 2019
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Ingår i: Accounting, Organizations and Society. - : Elsevier: 24 months. - 0361-3682. ; 74, s. 21-40
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Tidskriftsartikel (refereegranskat)abstract
- This paper seeks to (re)theorise the interpenetration of accounting and emotionality. Whilst researchers have devoted increasing attention to the effects of emotions, we argue that extant research is problematic in two ways. First, emotions have been treated as an intrapsychological phenomenon rather than an inter- or relational phenomenon. Second, current work focusses on how accounting produces emotions, failing to consider how emotions inform accounting. To address these two shortcomings, we mobilise the economic anthropology of Tarde (1902), and the subsequent work by Latour and Lepinay (2009) and Latour (2010; 2013), to argue that all interests are inherently 'passionate interests'; they are matters that 'hook' actors emotionally. This theoretical lens is used to narrate a field study considering the (changing) passionate interests and their connections to accounting in an elite Swedish football club. Specifically, we analyse a nexus of four passionate interests that 'hook' many (in different ways and with different degrees of intensity) - violent behaviour, winning the league, preserving the club family, and derbies. More generally, this paper argues that: first, organisations are a nexus of passionate interests; second, such interests recursively inform the doing of accounting; third, passionate interests are quantifiable via a range of financial and non-financial performance measures, enabling the construction and coordination of collectives; and, fourth, some performance measures matter more than others when (a) they are simple and unambiguous, (b) grounded in enduring passionate interests with deep historical roots that tie together members of proximate communities, and (c) travel beyond organisations and penetrate diverse arenas of everyday life, reproducing the emotive intensity of passionate interests.
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| 32. |
- Kraus, Kalle, et al.
(författare)
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Accounting for the cost of sports-related violence: A case study of the socio-politics of “the” accounting entity
- 2019
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Ingår i: Accounting, Auditing and Accountability Journal. - 1368-0668. ; 32:7, s. 1956-1981
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: The purpose of this paper is to extend the understanding of “the” accounting entity, demonstrating how it is a contestable socio-political construction informed by a nexus of market, state and community actors. Design/methodology/approach: A case study method is utilised to follow debate relating to Swedish football clubs’ responsibility for the payment/non-payment of policing costs between 1999 and 2014. The case study uses documentary and interview data, focusing on one of the high-risk Stockholm clubs. Findings: The paper makes four main contributions: first, demonstrating how the accounting entity is a changeable and contestable construction; second, outlining how distinctions informing contests about the accounting arena are materialised through accounting calculations and other devices; third, showing the importance of community in a coordinated sense in mediating accounting practices; and fourth, contributing to the literature on accounting and sport, highlighting the importance of state actors in this arena. Originality/value: This research draws on original empirical data providing unique insights into debates regarding the responsibility for the payment of police costs in the context of sports-related violence. The authors show the importance of characterising accounting for sporting organisations as a shifting and contestable nexus of market, state and community actors.
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| 33. |
- Kraus, Kalle, et al.
(författare)
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Management control in pulsating organisations-A multiple case study of popular culture events
- 2017
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Ingår i: Management Accounting Research. - : Elsevier: 24 months. - 1044-5005. ; 35, s. 20-34
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Tidskriftsartikel (refereegranskat)abstract
- Major events comprise an important aspect of popular culture. The pulsating nature of event organisations implies that they quickly expand at the time of the event and then contract. By examining six sport event organisations, detailed action planning was found to be crucial to ensure that both the structure and flexibility were guaranteed when the event took place. Detailed action planning served as the backbone in the chain of control in each case, connecting the evaluation based on non-financial measures with the budgeting, and with policies and procedures that were applied during the process. It created a shared understanding of the breakdown of responsibilities and duties and made it possible to clarify the role each individual played within the system and to determine when and how improvisation was needed. Our findings thereby provide important boundary conditions to the literature on 'minimal structures' by making it clear that 'minimal' management controls are not sufficient to handle the balance between structure and flexibility in pulsating organisations, which often rely on thousands of inexperienced employees to work together for a very short period of time. Detailed action planning helped create 'operational representation' (Bigley and Roberts, 2001), i.e. the basic cognitive infrastructure permitting individuals and groups to effectively integrate their behaviours with those of others on a moment-to-moment basis as the event unfolds. We also contribute by explaining important management control differences across the six organisations through the distinction between participation-and spectator-driven events. (C) 2016 Elsevier Ltd. All rights reserved.
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| 34. |
- Kraus, Kalle, et al.
(författare)
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Metaphors for Business Partners
- 2019
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Ingår i: Controlling and Management. - : Springer Science and Business Media LLC. - 2195-8270 .- 2195-8262. ; 63, s. 20-25
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Tidskriftsartikel (refereegranskat)
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| 35. |
- Kraus, Kalle, et al.
(författare)
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Target costing – det strategiska ledningssystemet som är Leans okända syster
- 2014
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Ingår i: Management of Innovation and Technology. - 1102-5581. ; , s. 1-3
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- Många har hört talas om Lean. Det få dock vet är att Lean har en syster: Target Costing. Den här artikeln handlar om Target Costing, ett strategiskt ledningssystem som kan hjälpa ditt företag att förbättra lönsamhet och få nöjdare kunder.
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| 36. |
- Lewinski, Adrian, et al.
(författare)
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The role of technocratic and socio-ideological controls in managing tensions when integrating international subsidiaries
- 2019
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Ingår i: Qualitative Research in Accounting and Management. - : Emerald. - 1176-6093. ; 16:3, s. 434-455
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: This paper aims to analyse how a multinational organisation uses technocratic and socio-ideological controls to manage tensions arising when integrating its international subsidiaries. Design/methodology/approach: Through interviews and company documentation, the authors analyse how a global German family business firm integrates its international subsidiaries into the corporate context. Findings: The findings suggest that technocratic and socio-ideological controls in combination help the firm manage three tensions – vertical vs lateral relations, standardisation vs differentiation of practices and centralisation vs decentralisation of decision-making – arising in the course of internationalisation. These results have important analytical implications for the understanding of how a high level of compliance to technocratic control initiatives is achieved. Prior work has, in the main, focussed on the resistance to technocratic controls without paying much attention to compliance. Specifically, the authors show how managers can use socio-ideological control to achieve a high level of compliance among employees when implementing technocratic controls. Practical implications: The results suggest that managers in multinational firms need to pay careful attention to the tensions that are created when they internationalise and to apply a combination of technocratic and socio-ideological controls to manage these tensions. Originality/value: There is limited knowledge of how managers use socio-ideological control to enact a particular form of experience for their employees and to create a highly valued sense of purpose. The findings suggest that these controls, in combination with technocratic ones, serve important roles when organisations expand internationally.
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| 37. |
- Lind, Johnny, et al.
(författare)
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Accounting and distributed product development
- 2009
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Ingår i: IMP Journal. - : Emerald. - 0809-7259. ; 3:1, s. 2-27
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Tidskriftsartikel (refereegranskat)abstract
- This paper deals with the nature of product development and the impact of accounting practices on such developments. Through an in-depth case study at ABB Robotics we extend Dubois and Araujo's (2006) work on distributed product development. We find that distributed product development encompasses a mix of hierarchical and collective systems integration, planning and improvising. We thereby contribute to the emerging literature on distributed product development by highlighting the combinations of the hierarchical view (c.f. Brusoni et al, 2001) and the interactive view (c.f. Dubois and Araujo, 2006)We also show how a financial logic, captured through target costing, influences many of the pragmatic decisions concerning technical and organisational interfaces in distributed product development processes. We therefore argue that the literature on distributed product development could be extended by making the financial logic explicit and treating it on the same level as the technical logic and the organizational logic inherent in the development processes. Distributed product development is about reaching viable compromises between technical, organisational and financial features. Target costing was also found to have different roles in distributed product development. During hierarchical systems integration, target costing functioned as a hierarchical planning and evaluation technique. During collective systems integration, target costing was used to give focus to joint problem-solving, to aid knowledge integration, as well as to guide the creation of consensus around prioritisations.
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| 38. |
- Linde, Stig, et al.
(författare)
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The Church of Sweden and the Quest to Bounce Back Better
- 2020
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Ingår i: Sweden Through the Crisis. ; , s. 1-18
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- Civil society organizations have distinctive roles to play in everysociety. They collectively contribute to the very communal fabric thatenables a dynamic social contract, and provide the space and the opportunityfor matters not easily handled in the other spheres of society.In those roles civil society is also a crucial part in the resilience of anysociety and a key force in its capacity to cope or even grow with the various,sudden and unexpected jolts that strike from time to time. Onesuch situation was the novel coronavirus that impacted the world in thespring of 2020.In such extreme situations – be it a natural disaster like a wildfireor a tsunami, periods of rapid transnational migration and the displacementof huge populations like the flow of refugees to many Europeancountries in late 2015 following the war in Syria, or during a global pandemic– civil society needs to be both strong and agile.We focus on organizational learning and use the response of Svenskakyrkan (the Church of Sweden, henceforth ”the Church”) during twoemergencies. We examine how the Church and her parishes helpedtheir local communities and Sweden through the crisis created by thecoronavirus in spring 2020. Our discussion also addresses how organizationallearning – the acquisition of new skills and knowledge – contributeto society’s resilience.
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| 39. |
- Mähring, Magnus, et al.
(författare)
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Inter-Organizational Trust Repair : Drivers and Implications of Cross-Group Trust Consensus and Discord
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Annan publikation (övrigt vetenskapligt/konstnärligt)abstract
- Conducting a case study of one inter-organizational relationship, we explore the process of inter-organizational trust repair. We make a conceptual distinction between cross-group trust consensus and cross-group trust discord within organizations and point to its importance for inter-organizational trust repair. Moreover, we identify the possibility of local trust repair – i.e. a situation where one group regains trust in the partner organization, while distrust persists at other group(s) – and develop propositions on its drivers and implications. Jointly, our findings contribute to a better understanding of multi-level trust processes, illuminating the theoretical relevance of cross-group interaction within organizations for better understanding trust development between organizations. We also develop a three-step process model of inter-organizational trust repair, showing how local trust repair can be an important intermediate step in repairing inter-organizational trust when multiple groups are involved. Finally, we point to the relevance of counter-intuitive governance strategies to repair trust in inter-organizational relationships.
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| 40. |
- Newland, Brianna, et al.
(författare)
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Blockchain and the Sports Tech Dilemma
- 2022. - 1
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Ingår i: The Routledge Handbook of Digital Sport Management. - London : Routledge. - 9781000788150 - 1000788199 - 1000788156 - 9781003088899 - 1003088899 - 9781000788198 - 9780367543556 - 0367543540 - 9780367543549 - 0367543559 ; , s. 308-318
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- Technology has begun to fundamentally change the sport industry. With the upsurge in the use of artificial intelligence, machine learning, virtual reality, and augmented reality, the sport industry has begun to use more technology to enhance the consumer experience. Along with the rise in these other technologies, is the use of blockchain technology. Blockchain technology is driven by three key pillars: (1) distributed computation, (2) public key cryptography, and (3) decentralized consensus. Blockchain is changing the sport landscape by supporting the use of non-fungible tokens for creative sport content, cryptocurrencies for purchases, and platforms that better protect consumer information and enhance their engagement opportunities with athletes, teams, and leagues. In this chapter, we discuss how blockchain technologies can provide opportunities and risks to the sport industry.
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| 41. |
- Nilsson, Carl-Johan, et al.
(författare)
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Exploring the implications of cloud-based enterprise resource planning systems for public sector management accountants
- 2022
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Ingår i: Financial Accountability and Management. - : Wiley: 24 months. - 1468-0408 .- 0267-4424. ; 38:2, s. 177-201
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Tidskriftsartikel (refereegranskat)abstract
- Based on a case study of a large Swedish local government municipality, we explored the extent to which a cloud-based enterprise resource planning (CERP) system enabled the role performance of public sector management accountants. Our findings suggest that the CERP system enabled central management accountants to mobilize their specific expertise because it eliminated manual work, increased transparency, and made them feel more comfortable with the numbers. However, the less flexible features of a CERP system provided by external vendors, such as limited customization, posed a challenge for the local management accountants serving the different needs of a diverse range of managers and business units. Looking at the different attitudes that central and local management accountants developed toward the CERP system, we found that although both focal groups in our analysis belonged to the same occupation, they framed the role of technology differently. Although local management accountants framed it as a tool that should enable them to draw on their local expertise to produce tailor-made information for their local units, central management accountants saw the CERP system as a tool that allowed them to consume prefabricated “high-quality” information to assure efficient and risk-free accounting processes throughout the entire organization. Given this, cloud technology constitutes a risk that accounting and control processes become unduly inflexible and cumbersome at the local level. Coping with an inflexible cloud-based system may therefore add to the list of challenges that public sector management accountants experience when trying to be(come) business partners. © 2021 The Authors. Financial AccountabilityXX1Management published by John WileyXX1Sons Ltd
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| 42. |
- Nilsson, Henrik, et al.
(författare)
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Corporate Governance and Short-Termism: An In-depth Analysis of Swedish data
- 2021
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- In the Study on directors' duties and sustainable corporate governance prepared by EY Italy for the European Commission, dividend policies are used as a key indicator for financial short-termism. The study claims to identify short-termism among European companies and is set to be used as an empirical foundation for the Commission’s work towards a new regulation that is claimed to support long-term investments and greater sustainability. In this report, we scrutinize the claims of the study by examining potential signs of financial short-termism related to excessive dividend policies. Studying companies listed on the Swedish stock market, which has one of the largest market capitalizations within the EU as well as a vibrant IPO market, our dataset includes 786 unique firms and 7,389 firm-years during the years 2000-2019. Our empirical findings demonstrate that (1) 44 % of companies do not pay out a dividend, (2) the payout ratio of the firms depends on their life cycle, and (3) the firms with the highest dividend payout are also the firms with the highest profitability while at the same time performing well in terms of sustainability reporting and sustainability ratings. Thus, we see no material indications of financial short-termism in Sweden, and also caution against changing a well-functioning system (both in sustainability and financial terms).
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| 43. |
- Richtnér, Anders, et al.
(författare)
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The future of executive education: Co-creating industry development.
- 2020
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Ingår i: Sweden through the crisis. - Stockholm : Stockholm School of Economics Institute for Research. - 9789186797386 ; , s. 531-541
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- In this article, Anders Richtnér and Martin Carlsson-Wall discuss the future of Executive Education. Drawing on SSE’s experience from the finance, retail, and sports industries, they argue that Executive Education needs to focus on co-created industry development. The future of Executive Education will no longer be about “education of executives”. Instead, it will focus on industry or sector transformation that has a positive societal impact.
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| 44. |
-
Sweden through the crisis
- 2020. - First edition
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Samlingsverk (redaktörskap) (övrigt vetenskapligt/konstnärligt)abstract
- 2020 was the year when the COVID-19 outbreak became a global pandemic. In this book, researchers from the Stockholm School of Economics share their conclusions about how individuals, organizations and societies can meet the challenges of the pandemic and not only recover from its impact but also improve on where we were before — in short, to bounce back better.
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