| 1. |
- Coldwell, David, et al.
(författare)
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Academic citizenship and wellbeing : An exploratory cross-cultural study of South African and Swedish academic perceptions
- 2016
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Ingår i: South African Journal of Higher Education. - : Unisa Press. - 1011-3487 .- 1753-5913. ; 30:1, s. 80-105
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Tidskriftsartikel (refereegranskat)abstract
- Academic citizenship is, conceptually speaking, closely related to organisational citizenship behaviour, as both concepts can be regarded as consisting essentially of personal co-worker and organisational support behaviours. Academics across the world operate in widely divergent settings in different socioeconomic and political situations and higher education environments. Such differing circumstances might be expected to have a bearing on the priorities that academics face in different countries and the ways academic citizenship is understood. This paper uses a mixed methods approach to analyse perceptions of academic citizenship and employee well-being in one Swedish and one South African university which operate in starkly different socioeconomic circumstances. The findings of the exploratory study suggest that despite wide-ranging differences in socioeconomic environments between the two countries, there is a high degree of common understanding of the form and substance of academic citizenship and its bearing on well-being. Key words Academic citizenship, organisational citizenship behaviour, South African and Swedish universities, well-being
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| 2. |
- Coldwell, David, et al.
(författare)
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Cross-cultural knowledge management in collaborative academic research
- 2014. - 1
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Ingår i: Handbook of research on knowledge management. - Cheltenham, UK : Edward Elgar Publishing. - 9781783470419 ; , s. 128-156
-
Bokkapitel (refereegranskat)abstract
- Knowledge management as we frame it for this chapter is perceived as a bundle of structural initiatives to enable learning within and by organizations (Ackerman et al. 2003). It supports sharing of knowledge and is a ‘relational approach towards knowledge [that] places greater emphasis on the level of the group, the community, the network and the organization, than on the individual employee’ (Huysman and de Wit 2002, p. 4; see also Adair 2004). The relational approach to knowledge management is grounded in the idea that ‘the intelligence of a collective comes from individual contributions combined by people’s interactions’ (Perkins 2003, p. 246). These contributions and interactions yield effective decisions, solutions and plans (Perkins 2003) that are progressively kept track of (Adair 2004). Several concepts including ‘local ontology’ (Gergen 1995), organizations’ ‘cognitive systems and memories’ (Hedberg 1981), ‘mutual knowledge’ (Giddens 1979), ‘collective mind’ (Weick and Roberts 1993) or ‘collective knowledge’ (Spender 1994) understand organizational knowledge as cognitively embedded but shared among organizational members (Fried 2003). To be shared, knowledge needs to be enacted in organizational practices that are an ‘ongoing activity stream and emerges in the style with which activities are interrelated’ (Weick and Roberts 1993, p. 365). From a strategic point of view, shared organizational knowledge and practices constitute competitive advantages that can be pitted against the heterogeneous character of competitors
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| 3. |
- Coldwell, David, et al.
(författare)
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International Research Collaboration : The Meaning of Reflexive Processes in Scientific Communities of Practice
- 2014
-
Ingår i: Proceedings of the 28th Annual Conference of the British Academy of Management.
-
Konferensbidrag (refereegranskat)abstract
- The paper describes a multidisciplinary international collaborative academic research group. The study is cross sectional and adopts a mixed methods approach. It contributes to the literature by describing and analyzing reflexive processes’ costs and benefits in international collaborative research in generating and disseminating knowledge against a background of increasing globalization. The study suggests that research capabilities can be enhanced through research collaboration, although specific challenges with such an approach are evident.
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| 4. |
- Coldwell, David, et al.
(författare)
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Learning organizations without borders? : A cross-cultural study of university HR practitioners' perceptions of the salience of Senge's five disciplines in effective work outcomes
- 2012
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Ingår i: International Journal of Cross Cultural Management. - : Sage Publications. - 1470-5958 .- 1741-2838. ; 12:1, s. 101-114
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Tidskriftsartikel (refereegranskat)abstract
- The learning organization has been put forward as an effective way of conflict management through the adoption of the disciplines of personal mastery, mental models, team learning, systems thinking and shared vision (O’Keefe and Stewart, 2004; Fisher-Yoshida, 2005), but this depends to a large extent on the transferability of the concept cross-culturally (Fisher-Yoshida, 2005). This paper investigates the transferability of the learning organization concept in British, German and South African contexts with a sample of university-based human resource (HR) management employees. Specifically, the paper investigates the comparative importance of Senge’s (1990) learning organization disciplines in generating effective work outcomes among HR employees in three different national cultural contexts. It is suggested that the importance of the learning disciplines in different countries may be influenced by prevailing cultural differences. The study interrogates the notion that the model provides a globally relevant tool for general applications in effective workoutcomes. A survey was conducted utilizing HR practitioners employed by three separate universities in three countries (the United Kingdom, South Africa and Germany). Specific measuring instruments were constructed to operationalize Senge’s (1990) model. Results suggest influences of national culture on emphases put on specific aspects of the five disciplines in effective work outcomes.
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| 5. |
- Farhad Frögren, Nandita, 1983-, et al.
(författare)
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J. L. Apparel Limited
- 2020. - 2
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Ingår i: Management control systems. - London : McGraw-Hill. - 9781526848314 - 1526848317 - 1526848325 ; , s. 247-252
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Bokkapitel (refereegranskat)
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| 6. |
- Farhad Frögren, Nandita, 1983-, et al.
(författare)
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The clothing industry supply chain
- 2020. - 2
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Ingår i: Management control systems. - London : McGraw-Hill. - 9781526848314 - 1526848317 - 1526848325 ; , s. 241-246
-
Bokkapitel (refereegranskat)
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| 7. |
- Fried, Andrea, 1972-, et al.
(författare)
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A second-order observation of organizational deviance
- 2020. - 1
-
Ingår i: Understanding deviance in a world of standards. - Oxford : Oxford University Press. - 9780198833888 ; , s. 21-38
-
Bokkapitel (refereegranskat)abstract
- In this chapter, Andrea Fried and Arvind Singhal highlight which novel research questions break ground when taking a second-order perspective on organizational deviance. The concept of the ‘second-order observer’ for researchers leaves the assessment of organizational deviance explicitly to the empirical field, and brings organizations and their members as describers, as assessors, and as sanctioners of organizational deviance into the discussion. The chapter strengthens social agency in deviations from standards to counteract the view that deviants are a ‘passive non-entity’. Fried and Singhal describe how organizational deviance has three dimensions and can analytically be distinguished as a descriptive, a normative, and a sanctioning aspect. The chapter concludes with six assignments for developing a concept of organizational deviance.
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| 8. |
- Fried, Andrea, 1972-, et al.
(författare)
-
Communicating preventive innovation - the case of the information security standard ISO/IEC 27001
- 2022
-
Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Preventive innovation differs from ordinary innovation. The innovation diffusion literature claims that the economic benefits of preventive innovation to adopters, such as ensuring information security, are mainly intangible and often time-delayed and sometimes only adopted for incidents that may never occur. Adopter communication about preventive innovation therefore seems to be crucial.Using the example of the information security standard ISO/IEC 27001, we examine how communication of preventive innovations is shaped by its adopters. By analyzing texts about the information security standard ISO/IEC 27001 on Swedish corporate websites using computational linguistics tools and classical content analysis, we could identify, first, different adoption approaches of preventive innovation driven, second, by three modes of data governance: agency, stewardship and brokerage. Third, we provide evidence that the communication of preventive innovation depends on its data governance mode, but, fourth, also on the economic benefits of preventive innovation for adopters.Our contribution to the innovation literature is twofold. First, the concept of preventive innovation originally presented by Rogers (1995) is revived and further developed. Comparing it to its original scope, we show that preventive innovation can be meaningful for adopting organizations not only when they go through all possible adoption phases identified by Rogers (1995). Also an economic benefit from preventive innovation is possible. Both aspects, adoption approach as well as economic opportunity strongly shape the production of meaning in communication about preventive innovation. Second, we show that computational linguistics can support qualitative research in the study of meaning production in communication, especially when dealing with large amounts of data, for instance, gained from corporate websites.
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| 9. |
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| 10. |
- Fried, Andrea, 1972-
(författare)
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Lighting up 'blind spots' while measuring knowledge capital
- 2006
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Ingår i: Electronic Journal of Knowledge Management. - : Academic Conferences and Publishing International Limited. - 1479-4411. ; 4:1, s. 31-38
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Tidskriftsartikel (refereegranskat)abstract
- Practical experiences in developing and introducing performance measurements systems for measuring and managing knowledge capital have shown that these instruments do not sufficiently fulfil the expectations of their users. Some authors even point out that the fundamental understanding of methodological and conceptual issues is inadequate. Therefore, we suggest that instead of creating further new instruments, an explanation of how and when Performance Measurement Systems (PMS) become effective is necessary. We argue that highlighting their potential production of “blind spots” and comprehending the use of PMS more reflexively will bring more sustainable effects. As a result, the concept of First and Second Order Reflection of PMS is introduced.
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| 11. |
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| 12. |
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| 13. |
- Fried, Andrea, 1972-, et al.
(författare)
-
Structurationist framework to explore organizational deviance from standards
- 2020. - 1
-
Ingår i: Understanding deviance in a world of standards. - Oxford : Oxford University Press. - 9780198833888 ; , s. 39-56
-
Bokkapitel (refereegranskat)abstract
- In this chapter, based on structuration theory, Fried and Walgenbach develop a theoretical framework for exploring organizational deviance from standards empirically. They identify standards as modalities of action which trigger rules of interpretation, claim allocative and authoritative resources, and furthermore cause rules of sanctions in organizations. This overrides the view that failed standard enactment has something to do with either missing financial investments, or an inadequate ‘tone at the top’, or ineffective audits. It is rather, as the authors argue, its interplay that leads to an effective standard enactment or not. This interplay can yield different asymmetries and contradictions, which then lead to different types of organizational deviance.
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| 14. |
- Fried, Andrea, 1972-
(författare)
-
The importance of studying deviance in management control
- 2019
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- In management control, it almost goes without saying that contemporary organizations need far more complex logics and organizational control mechanisms than the once dominant bureaucratic control regime could offer. Today, contemporary organizations must cope with uncertain situations inherent, for instance, in innovation processes, organizational learning, professional services, knowledge creation, temporary forms of work, communities of practice, and cross-boundary organizations. All in all, however, they are still confronted with the resilience of the bureaucratic control regime, de-personalized control relations and de-contextualized management systems for monitoring global standardized routines. This paper works therefore further on the question how management control can overcome the classical notion of control which changes when systems are undetermined and when managerial questions are principally undecidable. The paper does it by exploring the dialectic of control (Giddens) to further discover novel directions for research in the field.
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| 15. |
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| 16. |
- Fried, Andrea, 1972-, et al.
(författare)
-
Typology of organizational deviance from standards
- 2020. - 1
-
Ingår i: Understanding deviance in a world of standards. - Oxford : Oxford University Press. - 9780198833888 ; , s. 241-255
-
Bokkapitel (refereegranskat)abstract
- In this chapter, Andrea Fried and Sarah Langer present a novel typology to systematize the variety of and reasons for organizational deviance from standards. The typology explains why organizations deviate from standards. It identifies four types of organizational deviance: two types of commitment-oriented deviance (attentive deviance from standards and over-conformity with standards) and two types of manipulation-oriented deviance (non-regulated deviance from standards and illegitimate deviance from standards). The basis of the typology is a cross-case comparison of CraneSolutions, MedTech, and MetroEngineers, as presented in part II of the book. In this comparison the authors explain which organizational conditions and contradictions in standard enactment make a certain type of organizational deviance likely.
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| 17. |
- Fried, Andrea, 1972-
(författare)
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Understanding deviance from standards: implications for corporate responsibility and criminal law
- 2020. - 1
-
Ingår i: Understanding deviance in a world of standards. - Oxford : Oxford University Press. - 9780198833888 ; , s. 271-279
-
Bokkapitel (refereegranskat)abstract
- In this chapter, Andrea Fried discusses the implications of a better understanding of deviance from standards for corporate responsibility in terms of both compliance-related duties for companies and their criminal liability. Five questions related to this are answered in this summarizing chapter: Is voluntary self-regulation of companies a way of ensuring corporate responsibility? What contributes to a manipulation of standards even if a strong external control and sanctioning system is in place? Should legislative authorities only sanction actual knowledge of and engagement in wrongful acts of standard deviation? Should legislation stipulate a criminal liability also for companies? Why should companies allow organizational members to deviate from standards? Answers to these questions relate to the empirical investigations presented in previous chapters of the book and show strong support for a corporate criminal law that should apply when standard deviations lead to health, environmental, or safety risks.
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| 18. |
- Fried, Andrea, 1972-
(författare)
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„Wachsen oder nicht, das ist die Frage …“ : Systemdifferenzierungen junger Unternehmen am Beispiel einer Kommunikationsagentur
- 2010
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Ingår i: Schmalenbach Business Review. - : Springer. - 0341-2687. ; 62:3, s. 334-360
-
Tidskriftsartikel (refereegranskat)abstract
- Wenn etablierte unternehmensbezogene ansätze der Gründungsforschung Unternehmenswachstum untersuchen, dann zielen sie auf eine analyse der kausalen Beziehungen von Erfolgsfaktoren ab. Wachstum junger Unternehmen wird in diesem Beitrag alternativ als evolutionärer Prozess verstanden. Der Begriff Wachstum vereinigt hier die quantitative wie qualitative Veränderung junger Unternehmen im Zeitverlauf. Grundlage für die analyse von Wachstum sind die funktional-strukturellen Überlegungen innerhalb der Theorie sozialer Systeme nach Niklas Luhmann (1964). Im Beitrag wird eine problemorientierte analyse des Wachstumsdrucks junger Unternehmen anhand von fünf Merkmalen vorgeschlagen: Mitgliedschaft, arbeitsteilung, Formalisierung, Führung und Grenzstellen. Exemplarisch geschieht dies am Fall einer jungen Kommunikationsagentur. auf diese Weise wird das Potential organisationstheoretischer ansätze und qualitativer Forschungsmethoden für die Gründungsforschung erschlossen. Zudem wird deutlich, wie auch Gründungsforschung und -beratung voneinander profitieren können.
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| 19. |
- Gey, Ronny, et al.
(författare)
-
Attentive deviance from standards at CraneSolutions
- 2020. - 1
-
Ingår i: Understanding deviance in a world of standards. - Oxford : Oxford University Press. - 9780198833888 ; , s. 89-138
-
Bokkapitel (refereegranskat)abstract
- In this chapter, Ronny Gey, Sarah Langer, and Andrea Fried draw attention to the actual enactment of standards in organizations. They describe a software developing project of the crane manufacturer CraneSolutions which is confronted with a situation where no standards are directly suitable for its niche products. The case of CraneSolutions is a striking example of mainly attentive deviance from standards. The chapter analyses how the organization succeeds in committing to standards while deviating from them attentively. Based on a structurationist framework, the analysis of CraneSolutions enables understanding of the enactment of standards as represented in the interpretative schemes, the facilities, and the social norms of the organization. Moreover, the authors explain organizational deviance from standards as a way of how organizations deal effectively with emerging asymmetries and contradictions during the enactment of standards. This chapter represents one of the two commitment-oriented types of organizational deviance introduced in the book.
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| 20. |
- Gey, Ronny, et al.
(författare)
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Certification matters - competition of market, rational-bureaucratic and professional logics in software development organisations
- 2015
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Ingår i: Proceedings of the 9th International Conference on Standardization and Innovation in Information Technology (IEEE SIIT). - Red Hook, NY : Institute of Electrical and Electronics Engineers (IEEE). - 9781467395335 ; , s. 9-18
-
Konferensbidrag (refereegranskat)abstract
- We refer to an ongoing discussion around micro-institutionalist approaches in the neo-institutional perspective on organizations ([ 1 ], (2), (3), [ 4 ]). The paper addresses how organizations respond to pressures from competing and potentially conflicting institutional logics (1). An understanding of organizational responses is drawn from the conflict of the professional, rational -bureaucratic and market logic (5). By investigating the implementation of the process improvement standard CMMI (Capability Maturity Model Integration) in software development organizations, we show different organizational responses to these conflicting institutional logics. A CMMI certificate for a software development process embodies all three institutional logics: (a) the market logic due its potential of a competitive advantage resulting from an increased trust in the final software product by customers, (b) the rational-bureaucratic logic by exercising managerial control over compliance of software development processes with the CMMI standards requirements and (c) the professional logic in form of its inscribed expertise in software engineering. Our empirical results show three different responses: ( I) an integrative approach that balances between the conflicting logics, (2) a durable and a (3) non-durable response which favor market and rational bureaucratic logic. At the same time, the three investigated cases highlight different consequences for the software developers and their professional logic. The findings of the study contribute to neo-institutional theory by delivering empirical insights on how differently logics are managed in the day-to-day practice of actors. Thus, we call for further empirical investigation on the micro-institutionalist level. A link of the neo-institutionalist perspective to the theoretical perspective of the professions is suggested.
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| 21. |
- Gey, Ronny
(författare)
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Metastructuring for Standards : How Organizations Respond to the Multiplicity of Standards
- 2018
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Ingår i: Corporate and global standardization initiatives in contemporary society. - Hershey, PA : IGI Global. - 9781522553205 - 1522553207 - 9781522553212 ; , s. 252-276
-
Bokkapitel (refereegranskat)abstract
- This chapter focusses on the appearance and implementation of process standards in software development organizations. The authors are interested in the way organizations handle the plurality of process standards. Organizations respond by metastructuring to the increasing demand for standardizing their development processes. Standards metastructuring summarizes all organizational mechanisms for facilitating the ongoing adaption of global standards to the organizational context. Based on an in-depth single case study of a software developing organization in the automotive technology sector, the authors found four areas of metastructuring, four roles for standard mediation, and four types of metastructuring activities. With the case study, they encourage further research that proves standards in use and how organizations respond to the challenges of standardization.
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| 22. |
- Gey, Ronny, et al.
(författare)
-
Over-conformity with standards at MedTech
- 2020. - 1
-
Ingår i: Understanding deviance in a world of standards. - Oxford : Oxford University Press. - 9780198833888 ; , s. 139-188
-
Bokkapitel (refereegranskat)abstract
- This chapter presents a case of a medical technology company where standards have already shaped software development processes for a long time. Ronny Gey, Sarah Langer, and Andrea Fried reflect here on how MedTech’s organizational members over-conform with standards. In contrast to CraneSolutions in the previous chapter, productive asymmetries and even contradictions were hardly found in standard enactment at MedTech. MedTech provides adequate allocative and authoritative resources for standardization, refers to strong internal and external sanctioning systems for standard deviations, but hardly reflects on the internal effects of standards on software development. The case described in this chapter delivers an explanation why over-commitment of organizational members to standards tends to reinforce organizational inertia and shows the importance of reflexive handling of standard-induced requirements within the organization. This chapter represents one of the two commitment-oriented types of organizational deviance introduced in the book.
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| 23. |
- Gey, Ronny, et al.
(författare)
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“Standard Bibles” and mediators as a way of software development organizations to cope with the multiplicity and plurality of standards
- 2014
-
Ingår i: International Journal of IT Standards and Standardization Research. - IGI-Global : IGI Global. - 1539-3062 .- 1539-3054. ; 12:2, s. 57-77
-
Tidskriftsartikel (refereegranskat)abstract
- In this paper we focus on the appearance and implementation of process standards in software development organizations. In particular, we are interested in the way organizations handle the plurality and multitude of process standards they are faced with in a modern working environment. The process how organizations respond to environmental challenges like the increasing demand for process standards we call metastructuring. Based on the metastructuring approach by Orlikowski et al. (1995) we explore the process of internal standard-use mediation by an in-depth single case study. The case company develops step by step a dedicated institutional entity reacting to standard complexity and customer pressure. As a result, mediators shape extensively the standard use of the employees in the case company. They develop a process library which integrates different standards. We shed light on how this metastructuring process is accomplished, which areas of metastructuring regarding process standards can be found and explore different types of metastructuring activities by the involved standard-use mediators.
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| 24. |
- Glaa, Besma, 1978-, et al.
(författare)
-
Understanding deviance in a world of standards
- 2020
-
Ingår i: Understanding Deviance in a World of Standards. - Oxford : Oxford University Press. - 9780198833888
-
Samlingsverk (redaktörskap) (refereegranskat)abstract
- Standards have become widespread regulatory tools that are set to promote global trade, innovation, efficiency, and quality. They contribute significantly to the creation of safe, reliable, and high quality services and technologies to ensure human health, environmental protection, or information security. Yet intentional deviations from standards by organizations are often reported in many sectors, which can either contribute to or challenge the measures of safety and quality they are designed to safeguard.Why then, despite all potential consequences, do organizations choose to deviate from standards in one way or another? This book uses structuration theory - covering aspects of both structure and agency - to explore the organizational conditions and contradictions under which different types of deviance occur. It provides empirical explanations for deviance in organizations that go beyond an understanding of individual misbehaviour where mainly a single person is held responsible. Case studies of software-developing organizations illustrate insightful generalizations on standards as a mechanism of sensemaking, resource allocation, and sanctioning, and provide ground to re-think corporate responsibility when deviating from standards in the 'audit society'.
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| 25. |
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| 26. |
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| 27. |
- Jönsson, Arne, 1955-, et al.
(författare)
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Analyses of information security standards on data crawled from company web sites using SweClarin resources
- 2024
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Ingår i: Proceedings of the CLARIN Annual Conference 2023.
-
Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- With the purpose of analysing Swedish companies' adherence and adoption of the information security standard ISO 27001 and to examine the communicative constitution of preventive innovation in organisations, we have created a corpus of corporate texts from Swedish company websites. The corpus was analysed from multiple interdisciplinary perspectives in close cooperation with management researchers and SweClarin researchers using SweClarin tools and resources as well as standard language technology tools. Some analyses require deep reading, which was performed by management researchers, often guided by results from language analyses. Initial results have been presented at a management studies conference. In this paper, we focus on presenting the research issues, the methods used in the project, the results, and the experience of SweClarin researchers supporting researchers in social sciences. Our contribution is to show how it is possible, through the integration of human insights and digital methods, to increase the credibility and validity of a digitally acquired data set and subsequent research findings. In our view, a combination of human deep reading (management researchers), contextual lexical verification (management studies) and language technology (content and sentiment analysis) can help to sensitise computational text analysis for medium-sized data sets.
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| 28. |
- Langer, Sarah, et al.
(författare)
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Monitoring of standard enactment for exploration and exploitation
- 2020. - 1
-
Ingår i: Understanding deviance in a world of standards. - Oxford : Oxford University Press. - 9780198833888 ; , s. 256-270
-
Bokkapitel (refereegranskat)abstract
- In this chapter, Sarah Langer and Andrea Fried reflect on the relationship between standards and innovation. They observe how studies of the relationship between standards and innovation show contradictory results; standards can both enable and constrain innovation. There are several reviews that deal with the question of the standard–innovation nexus and come to the same conclusion that the results are not satisfactory thus far. By identifying reflexive, diagnostic, self-monitoring, and inadequate ways of monitoring standard enactment, the standard–innovation nexus can be explained in a novel way. The authors suggest that the way in which organizations monitor deviations from standards influences whether their organizational processes are explorative or exploitative in nature. The chapter concludes with propositions for further research.
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| 29. |
- Langer, Sarah, et al.
(författare)
-
Non-regulated deviance from standards at MetroEngineers
- 2020. - 1
-
Ingår i: Understanding deviance in a world of standards. - Oxford : Oxford University Press. - 9780198833888 ; , s. 189-237
-
Bokkapitel (refereegranskat)abstract
- With the case study MetroEngineers, Sarah Langer, Ronny Gey, Diana Karadzhova-Beyer, and Andrea Fried highlight organizational deviance from standards in the software development of a service engineering company for rail vehicles called MetroEngineers. Despite the initial intention to develop software according to European standards, the case study explains the reasons why the software developers deviate from standards nonetheless. First, software development at MetroEngineers is provided for a Chinese market which is hardly regulated through standards. Deviations from standards are therefore hardly sanctioned, but even MetroEngineers itself has not established an adequate internal sanctioning system for standard deviations. Second, MetroEngineers’ software developers lack allocative and authoritative resources for standard enactment and a lively internal discourse on the importance of standard-compliant development involving middle management and the customer. This means that software developers are ambitiously trying to develop in accordance with European standards, but ultimately fail to overcome the various contradictions that arise in standard enactment. This chapter represents one of the two manipulation-oriented types of organizational deviance introduced in the book.
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| 30. |
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| 31. |
- Rasmussen, Josefine, 1988-, et al.
(författare)
-
CONSENSYS: Controllern – en outforskad aktör i omställningen mot hållbara energisystem : Resultat och praktiska implikationer
- 2024
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Denna rapport är en sammanfattning av de huvudresultat och praktiska implikationer som forskningsprojektet Controllern – en outforskad aktör i omställningen mot hållbara energisystem (CONSENSYS) [2019-006322] resulterat i. CONSENSYS har pågått 2020-2023 och har finansierats av Energimyndighetens forskningsprogram MESAMs (Människa, Energisystem och Samhälle) andra omgång (Energimyndigheten, 2019). En controller är en specialist inom ekonomistyrning och agerar vanligtvis som rådgivare för ledningen eller ekonomichefen. Controllern ansvarar för att samla in ekonomisk information från olika avdelningar och presentera resultatet för ledningsgruppen eller ekonomiavdelningen inom större organisationer. Allt fler controllers arbetar idag även med hållbarhetsarbete som att upprätta en organisations hållbarhetsredovisning enligt internationella ramverk och att utveckla hållbarhetsarbetet. I det här arbetet är det även centralt att integrera finansiella data med olika typer av hållbarhetsdata.Projektets syfte har varit att studera controllerns roll i energiintensiva företags energi- och hållbarhetsstyrning. Med den här rapporten hoppas vi kunna sprida insikter och kunskap om energi- och hållbarhetsstyrning med ett särskilt fokus på controllerns roll. Rapporten riktar sig därmed i första hand till controllers och ekonomichefer, men också till andra funktioner såsom energi- och hållbarhetsansvariga som i sitt arbete på olika sätt samarbetar med controllers. Projektet har studerat företag inom svensk energiintensiv industri. I ljuset av det ökade fokus energi- och hållbarhetsfrågor får idag bör dock flera av de utmaningar vi identifierar förekomma även i andra industrier och projektets resultat och praktiska implikationer bör därför vara till nytta även för företag i andra industrier.
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| 32. |
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| 33. |
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