| 1. |
- Cieslak, Katarzyna, et al.
(författare)
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Controlleruppdraget
- 2018. - 11
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Ingår i: Controllerhandboken. - Stockholm : Liber. - 9789147127016
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 2. |
- Cieslak, Katarzyna, et al.
(författare)
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Organising for quality in sustainability assurance : A literature review
- 2024
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Ingår i: Auditing transformation. - New York : Routledge. - 9781032533032 - 9781003411390 - 9781032533056 ; , s. 228-249
-
Bokkapitel (refereegranskat)abstract
- This chapter reviews 40 recent articles from top-ranked accounting journals, addressing the current state of knowledge about quality in sustainability assurance. The articles centre around four themes: understanding the process and quality of sustainability assurance; drivers of assurance quality; the relationship between assurance and the quality of sustainability reports; and the impact of assurance on investor reactions to the reported information. The reviewed literature reflects that the traditional focus of accounting firms may expand to cover not only substantive procedures and error restatements but also judgements on completeness under broadened reporting entity boundaries. We identify the role of specialists and the potential needs for specialisation in establishing sustainability report quality and assurance, especially in the context of detecting ‘greenwashing’. Importantly, we find indications that sustainability assurance does affect investor reactions, but does not necessarily control report quality in the same way as financial assurance. The review acknowledges the view that bringing sustainability assurance under the purview of accounting firms may result in positive spill-over effects on financial audit activities, but may also result in potential negative effects from increased distraction and workload, and decreased independence.
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| 3. |
- Cöster, Mathias, 1969-, et al.
(författare)
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Digital Transformation : Understanding Business Goals, Risks, Processes, and Decisions
- 2023
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Även om digitalisering är långt ifrån ett nytt koncept, antar många att det räcker med att bara införa automation och informationssystem i olika former för att effektivisera deras organisations verksamhet. Denna missuppfattning kan ofta leda till oordning och kostsamma misstag. Digital transformation: Att förstå affärsmål, risker, processer och beslut visar hur man undviker sådana problem genom att noggrant överväga vad ett företag verkligen behöver.Till skillnad från många andra böcker om digital transformation, uppehåller sig författarna inte vid databasdesign eller detaljerna för att implementera informationssystem. Istället betonar de vikten av en tydlig förståelse för alla aspekter av en organisation för att effektivt kunna implementera och hantera digitala system, från affärsmål och strategier till att strukturera information och fatta beslut, riskbedömningar, projektledning, organisera och upphandla tjänster och Produkter.Den här boken är organiserad i elva kapitel och bygger på exempel från hela världen och kommer att vara av intresse för universitetsstudenter inom företagsekonomi, management, informationssystem och datavetenskap, såväl som praktiker som vill bättre förstå hur man hanterar digital transformation i sin egen organisation.
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| 4. |
- Cöster, Mathias, 1969-, et al.
(författare)
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Digitalisering och organisering : Att skapa värde i det 21:a århundradet
- 2017
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Förändringarna ger organisationer bättre förutsättningar än någonsin för att lyckas, men för att lyckas behöver man förstå och utnyttja dem. Vissa klarar det, andra inte. Att digitalisera framgångsrikt är inte enkelt.Den här boken visar hur organisationer skapar värde i en digitaliserad verklighet. Boken går igenom digitalisering med utgångspunkt i vad en organisation egentligen är och vad den behöver. Den spänner över mål, affärsmodeller, strategier, organisering, beslut och projekt. Tyngdpunkten ligger på hur man strukturerar för att få effektivare beslutshantering och mer framgångsrika projektgenomföranden. Eftersom beslut och project är grundpelare för att kunna använda digitaliseringen.Boken lämpar sig särskilt väl för kurser i företagsekonomi, industriell ekonomi och data- och systemvetenskap. Men den vänder sig till alla som vill förstå hur organisationer ska hantera och dra nytta av digitaliseringen.
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| 5. |
- Cöster, Mathias, 1969-, et al.
(författare)
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Organisations, Processes, Decisions : Strategies for a Digitised Century
- 2020
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Amazingly, many still believe that introducing automation and information systems in various forms is enough to make their operations more efficient. The outcomes of such actions often become very costly. One reason for this misconception is that the technical design is a sidetrack in the context of an organisation. Instead, the real issue is understanding your goals and your organisation. This book is about taking advantage of the opportunities that the now rather mature digitisation offers in a world of abundance of data. The book goes through digitisation based on what an organisation really is and what it needs. We describe how to understand its goals, develop its strategies, and shape its business models. We describe in detail how to achieve this by developing organisations, processes, decisions, configurations, and project implementations.We address everyone who wants to understand how organisations should handle, and seriously take advantage of, the risky gold mining that digitisation actually is.The authors have numerous years of experience as researchers, lecturers and consultants in the field.The world is more unpredictable than ever. Digitisation, which in principle affects everything that surrounds us, has during the last half-century strongly contributed to this unpredictability. It has enabled a global trade that incorporates more and more people, organisations, and states. It has enabled a larger international labour market than anyone could foresee. It has made possible a tremendous rationalisation of social functions and tasks. It has enabled a huge flow of information in all sectors of society. And it has enabled some sort of organisation of all this. Numerous human beings, for good and bad, have had to dramatically change their lives. Digitisation has thus created a wave of both problems and opportunities. This development has fantastic advantages, but there is every reason to consider the entire thing with some scepticism. Nevertheless, this is where we are, so let us shape the future so that it suits us.However, to be able to shape something at all, we need to know what we want. This applies to both individuals and organisations. First and foremost, it must be clear to us where we want to go, what we want to achieve (what goals we have), and how we will get there (which strategy we choose and the decisions we make). This may seem simple, but it is not. Building a vision and a goal in a complex environment and understanding how to realise them is difficult. Nevertheless, the need for clear preferences is often underestimated and clear preferences are rarely spelled out. At the same time, digitisation provides better conditions for success than ever – if we understand how to use it.Amazingly, many still believe that introducing automation and information systems in various forms is enough to make their operations more efficient. The outcomes of such actions often become very costly. One reason for this misconception is that the technical design is a sidetrack in the context of an organisation. Instead, the real issue is understanding your goals and your organisation.You need to understand how people and parts of the organisation should interact to achieve clear and instrumental goalsYou need to understand the different processes in the organisationYou must understand how to assess risks and opportunitiesYou have to understand how to make decisionsIf you take this as a point of departure, there are good opportunities to build an adequate IT business to support the organisation's processes and functions. This book therefore differs from a typical book on IT strategies. It is not about the details of implementing different types of information systems. Nor does it handle database design and data excerpts. You can easily find that elsewhere. Many of the technical details are also becoming increasingly obsolete as information system development becomes less and less computer-related and readily available modular products basically satisfy all our needs, as long as we know what we want.A meaningful book on IT strategies must therefore be about something completely different, something more fundamental. Thus, this book is about taking advantage of the opportunities that the now rather mature digitisation offers in a world of abundance of data – and sometimes even a lack of relevant data. It is about understanding your goals and strategies and how business utility relates to your activities. It is about how to structure information and how to make decisions. It is about risk assessments and uncertainty. It is about project portfolios and project management. It is about organising resources and capacities. And it is about how to purchase services and products in our increasingly distributed world.The book therefore goes through digitisation based on what an organisation really is and what it needs. We describe how to understand its goals, develop its strategies, and shape its business models.Theories are often good for understanding reality, but equally often it is difficult to understand how to actually use them in practical activities. Therefore, we also describe in detail how to achieve this by developing organisations, processes, decisions, configurations, and project implementations.The book is particularly suitable for courses in business administration and industrial economics and management as well as computer and systems science. But we really address everyone who wants to understand how organisations should handle, and seriously take advantage of, the risky gold mining that digitisation actually is.
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| 6. |
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| 7. |
- Ferm Almqvist, Cecilia, et al.
(författare)
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Collaborative learning as common sense : structure, roles and participation amongst doctoral students and teachers in music education – beyond communities of practice
- 2017
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Ingår i: Visions of Research in Music Education. - New Jersey : The New Jersey Music Educators Association. - 1938-2065. ; 29:1
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Tidskriftsartikel (refereegranskat)abstract
- The article communicates an investigation ofhow collaborative learning is constituted in a PhD-course, namely Collaborative learning in music educational settings. The course was organized and run in a way that wished to investigate, develop and encourage collaborative learning among students and teachers at postgraduate level. Material produced and analysed included logbooks, assignments, peer-response, after-thoughts, and a Facebook discussion-thread. The results are presented as descriptions of the constituent parts of collaborative learning occurring in the “rooms” of the course. The results show the importance of structure as well as awareness when it comes to roles and kinds of participation.
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| 8. |
- Ferm, Cecilia, et al.
(författare)
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Collaborative learning as common sense: structure, roles and participation amongst doctoral students and teachers in music education : beyond communities of practice
- 2017
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Ingår i: Visions of Research in Music Education. - : New Jersey Music Educators Association. - 1938-2065. ; 29
-
Tidskriftsartikel (refereegranskat)abstract
- The article communicates an investigation of how collaborative learning is constituted in a PhD-course, namely Collaborative learning in music educational settings. The course was organized and run in a way that aimed to investigate, develop and encourage collaborative learning among students and teachers in the third circle. Material produced and analysed included log-books, assignments, peer-response, after-thoughts, and a Facebook discussion-thread. The results are presented as descriptions of the constituent parts of collaborative learning occurring in the “rooms” of the course. The results show the importance of structure as well as awareness when it comes to roles and kinds of participation.
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| 9. |
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| 10. |
- Gullberg, Cecilia, et al.
(författare)
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Att agera controller
- 2016
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Ingår i: Strategisk ekonomistyrning. - Lund : Studentlitteratur AB. - 9789144108773 ; , s. 177-202
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 11. |
- Gullberg, Cecilia, et al.
(författare)
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Backbone or helping hand? : On the role of information systems and non-systematic information in managers’ work
-
Annan publikation (övrigt vetenskapligt/konstnärligt)abstract
- Information systems are often described as horizontal integrators, supporting and integrating core processes and providing vast amounts of real-time data in organisations. However, previous research indicates that managers use an “information mosaic” - a variety of pieces of information and information sources, rather than one centrally planned and unified information system - to control their work. In this paper, we explore recurring work activities among a number of managers with different responsibilities, and the use of information associated with these activities. The purpose is to put the formal computerised information system into the context of the information mosaic, thereby providing insight into how formal information systems support and do not support these managers’ work. Personnel responsibility is a uniting factor in the way these managers handle information and is an area where information systems seem to mainly support minor activities. Furthermore, the use of formal and informal information sources appears to be intertwined. The main contribution of this paper lies in charting managerial information behaviour in the light of technological development.
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| 12. |
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| 13. |
- Gullberg, Cecilia, et al.
(författare)
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Backbone or helping hand? On the role of information systems and non-systematic information in managers’ work
- 2011
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Ingår i: Informing Science. - : Informing Science Institute. - 1547-9684 .- 1521-4672. ; 14, s. 139-160
-
Tidskriftsartikel (refereegranskat)abstract
- Information systems are often described as horizontal integrators, supporting and integrating core processes and providing vast amounts of real-time data in organisations. However, previous research indicates that managers use an “information mosaic” – a variety of pieces of information and information sources, rather than one centrally planned and unified information system – to control their work. In this paper, we explore recurring work activities among a number of managers with different responsibilities and the use of information associated with these activities. The purpose is to put the formal computerised information system into the context of the information mosaic, thereby providing insight into how formal information systems support and do not support these managers’ work. Personnel responsibility is a uniting factor in the way these managers handle information and is an area where information systems seem to mainly support minor activities. Furthermore, the use of formal and informal information sources appears to be intertwined. The main contribution of this paper lies in charting managerial information behaviour in the light of technological development.
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| 14. |
- Gullberg, Cecilia
(författare)
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Bokslut utan slut?
- 2019
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Ingår i: Trendrapport 2020. - Stockholm : Giva Sverige. ; , s. 20-21
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Bokkapitel (populärvet., debatt m.m.)
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| 15. |
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| 16. |
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| 17. |
- Gullberg, Cecilia, et al.
(författare)
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Controlling the Unmanageable? : On Management Control in a Knowledge-intensive Organisation
-
Annan publikation (övrigt vetenskapligt/konstnärligt)abstract
- This article explores and conceptualises the management of knowledge-intensive organisations by focusing on the interplay between classical top-down (cybernetic) management control forces, and the (bottom-up) control created by codes of conduct that guide knowledge workers in carrying out their work. The emerging Management Control as a Package framework, a hitherto relatively unexplored concept, is applied to a case study of a Swedish government agency. With this perspective, the interplay between several horizontal and vertical management control dimensions is in focus, something that has been researched by interviewing knowledge workers in various organisational positions. The findings indicate that, contrary to a wide-spread assumption of knowledge workers being difficult to manage, various aspects of control may intermix in a manner that makes a certain degree of top-down control feasible. The idea of management control as a package articulates opportunities to create a mutual reinforcement between top-down imposed cybernetic controls and bottom-up cultural controls where the knowledge workers are allowed to act in accordance with their personal interests while still conforming to the overriding goals of the organisation. Few explicit attempts to normative control were found. The results underline the role of clans and origination structure in sustaining certain values in the organisation.
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| 18. |
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| 19. |
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| 20. |
- Gullberg, Cecilia, et al.
(författare)
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Doing the Right Things or Doing Things Right? Exploring the Relationship Between Professional Autonomy and Resources in Volunteering
- 2022
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Ingår i: Resourceful Civil Society. - Cham : Palgrave Macmillan. - 9783030990060 - 9783030990091 - 9783030990077 ; , s. 243-268
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Bokkapitel (refereegranskat)abstract
- This chapter chronicles the organizing efforts of a group of Swedish medical professionals who volunteered on an ad hoc basis to provide health care for refugees in the fall of 2015. We show how different types of resources both enabled and constrained the autonomy of the professionals as they moved under the aegis of established civil society organizations and, as such, became bureaucratized. In the autonomous organizational setting, material resources were central, and professionals negotiated among themselves to establish working norms and guidelines for the acquisition and usage of resources. In the bureaucratized setting, with little to no room for negotiation, human resources were central, and regulations were imposed on the volunteering professionals by the civil society organizations.
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| 21. |
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| 22. |
- Gullberg, Cecilia, et al.
(författare)
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Inscriptions without boundaries : how action at a distance is enabled on social media
- 2021
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Ingår i: Accounting, Auditing and Accountability Journal. - : Emerald Group Publishing Limited. - 0951-3574. ; 34:9, s. 57-79
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: The purpose of this paper is to explore the role of inscriptions on social media in enabling action at a distance. The purpose is addressed by investigating how and by what mechanisms inscriptions on social media can shape action at a distance.Design/methodology/approach: We conduct a qualitative analysis of the Facebook page of a crowdfunded grassroots initiative, where the founders and their stakeholders interact.Findings: We identify two mechanisms by which inscriptions on social media can shape action at a distance: a flow of micro-level inscriptions and a joint stabilisation of inscriptions. By signalling achievement, creating a sense of closeness and highlighting powerful explanations, these mechanisms guide what action at a distance is taken and by whom. Action thereby becomes a mutual exercise between centres of calculation and distant peripheries, highly intertwined with the stability of inscriptions. The two mechanisms indicate the importance of the boundaryless nature of the inscriptions in shaping action at a distance.Originality/value: Our findings indicate new forms of inscriptions and, consequently, of novel conditions for action at a distance. These insights add to the literature on Web 2.0 and accounting, which has mainly revolved around the relationship between centres of calculation and distant peripheries that act upon each other rather than around the inscriptions that enable such action.
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| 23. |
- Gullberg, Cecilia, et al.
(författare)
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Institutional Complexity in Schools : Reconciling Clashing Logics Through Technology?
- 2020
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Ingår i: Scandinavian Journal of Public Administration. - : Göteborgs universitet. - 2001-7405 .- 2001-7413. ; 24:1, s. 49-71
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Tidskriftsartikel (refereegranskat)abstract
- The article analyses the introduction and use of an IT platform in two Swedish schools. The aim is to examine the role of information systems in shaping institutional complexity, and the research questions addressed are: what logics are manifested through the use of the system and how do they interact with each other in relation to teachers’ emerging work practices? The article is based on a qualitative case study of how teachers and principals perceive and use the system, and it combines theoretical thinking on institutional logics and complexity with ideas on materiality and its role in organisational change. An analysis of three teacher practices that are emerging with use of the system enables a discussion of the presence and, notably, interplay of three primary logics. Logics of professionalism, bureaucracy and management are shown to interrelate in competitive but, primarily, cooperative ways. The very materiality of the IT system is shown to attenuate experiences of incompatibilities between logics and facilitate the management of different logics when they are actually perceived to be incompatible. Contrary to what much previous literature on institutional complexity in the field of education suggests, we therefore argue that institutional complexity may facilitate and enrich teachers’ practices instead of merely constituting a hindrance.
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| 24. |
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| 25. |
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| 26. |
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| 27. |
- Gullberg, Cecilia
(författare)
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Puzzle or Mosaic? : On Managerial Information Patterns
- 2011
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Managers and information are key components in most management control literature, and a range of tools and concepts have been developed to better accommodate the information needs of managers so as to ensure efficient action and intelligent decisions. At the same time, the managerial work is often described as highly fragmented, unstructured and interpersonal, with little time for planning and isolated reflection. It is therefore relevant to explore how and to what extent new technologies come into play in managerial information patterns. Furthermore, new management concepts and tools could potentially give rise to new control practices, resulting from e.g. novel relations between managers and other actors, new influential roles, and alternative forms of information flows.These issues are addressed in three papers. The first paper examines the portfolio of information that managers use in their daily work, thereby putting formal information systems into the context of less formal sources. The study is based on interviews with a variety of managers in different organisations. The second paper discusses the interplay between formally designed information-based practices, and the individual perceptions and habits that emerge in relation to the formalised. People at different levels in two public-sector organisations form the basis of the second paper. The third paper explores how various control practices operate together in a government agency, thereby providing new perspectives on how management control is exercised in a knowledge-intensive organisation.It is suggested that managerial information patterns evolve slowly compared to the technological development. Obtaining an overview of one’s area of responsibility is mainly achieved through dialogue and interaction with others. However, new technologies have influenced the more routine exchange of information, thereby causing increased dispersion among users and creating new roles. Subordinates constitute a vital influence on the managerial role and on how managers reason concerning their use of information. This people-oriented type of management results in the use of a multitude of pieces of information that is sometimes very subtle and retrieved in spontaneous interaction. The multidimensional and emerging nature of information provides insight into both the strengths and the limitations of formalising managerial information patterns. Furthermore, various information patterns are interrelated, e.g., they complement each other, substitute each other, or serve different purposes at different times. In total, managerial information patterns resemble a mosaic rather than a puzzle that can be solved by specific pieces. Management information should therefore be viewed from a broader perspective in order to better understand managers’ information needs, how control practices emerge and how information systems come into play.
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| 28. |
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| 29. |
- Gullberg, Cecilia
(författare)
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Roles of Accounting Information in Managerial Work
- 2014
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Managerial work has been described as fragmented, action-oriented, and highly interpersonal, leaving limited room for formal planning and analysis. Even so, managers are expected to engage with accounting information for planning and analysing their area of responsibility. Accounting information has, however, been found to be tardy, aggregated, and incomplete, leading managers to rely on a wide set of additional informational resources. Still, managers’ doings and concerns tend to remain largely in the background in much management accounting research, which leaves us with limited knowledge of how accounting information comes into play in managers’ work. Moreover, technologies aimed at accommodating managers’ information needs are becoming increasingly sophisticated, and allow for timelier and more precise accounting information. This gradual transformation of technologies has led to questions concerning how management accounting is practised, and how it is related to accounting information systems. The aim of this dissertation is to identify roles of accounting information in managerial work in order to better understand the link between managerial work and management accounting systems. The dissertation consists of two volumes, each with three papers and a summary appraisal. The empirical material consists of interviews with a cross-sectional sample of mainly first-line managers, and a study of a construction firm including interviews with higher- and lower-level managers, observations of workshops where higher-level managers and staff discuss the management accounting systems, and internal documents. Overall, this dissertation suggests four roles of accounting information, based on its capacity to serve as representation, translation, key and perspective. Essentially, these roles reflect the ability of accounting information to both aggregate and disaggregate “reality”. The potential of each of these roles is shaped by managerial, organisational and technological issues, and is not always easily realised. The potential of these roles is particularly challenged in an environment with many local contexts. By accentuating what makes accounting information more and less valuable vis-à-vis other informational resources, this dissertation adds clarity to the emerging body of literature on managers’ situated use of accounting information, and to the debate on information technologies and management accounting.
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| 30. |
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| 31. |
- Gullberg, Cecilia, et al.
(författare)
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Systems, Roles and Relationships in the Governance Ecology
- 2011
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Ingår i: The Future of Work and Organisations. - 9781877040863
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Konferensbidrag (refereegranskat)abstract
- The purpose of this paper is to explore how individuals perceive a management information and control milieu and how these perceptions influence the control practices. The paper is based on a case study of a public sector organisation. By applying the concept of role, we intend to contribute to the management control literature. Contrary to the formalised, top-down-inspired practices often found in the management control literature, we find that bottom-up forces play an important role in the management landscape and that signals can be faint yet still govern behaviour. We introduce the term “governance ecology” to illustrate the interplay among managers, other actors and structures, and to inspire further research into how structural and individual aspects of management control interact.
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| 32. |
- Gullberg, Cecilia, et al.
(författare)
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Systems, roles and relationships in the governance ecology
-
Annan publikation (övrigt vetenskapligt/konstnärligt)abstract
- Purpose – The purpose of this paper is to provide insight into how individuals perceive a management information and control milieu and how these perceptions influence the control practices. Design/methodology/approach – By applying the concept of role, we highlight alternative aspects of management information and control practices found in two public sector organisations; aspects that are often obscured in the traditional literature. Findings – Contrary to the formalised, depersonalised and top-down inspired practices often found in the management control literature, our findings indicate that bottom-up forces play an important role in the management landscape, that some key individuals serve to reinforce information flows and articulate expectations, and that signals can be faint yet still govern behaviour. Research limitations/implications – The paper is intended to inspire further research into how structural and individual aspects of management control operate together. The empirical content, representing two organisations only, limits the strength of the conclusions. Originality/value - Our findings add to the conventional understanding of management control, and the term governance ecology appears illustrative of the interplay among managers, information systems and other actors.
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| 33. |
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| 34. |
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| 35. |
- Gullberg, Cecilia
(författare)
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The controller's role in management control dialogues
- 2020
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Ingår i: Strategic management control. - Cham : Springer Nature. - 9783030386399 - 9783030386405 ; , s. 101-115
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- The breadth of the controller role, ranging from bookkeeper, “bean counter” and “watchdog” to a more strategic business partner, has long been discussed in the accounting literature. Resting upon the assumption that controllers, at least on the business partner side of the spectrum, frequently engage in dialogue with operations managers, this chapter investigates what such dialogues, or “accounting talk”, may look like and what the role of the controller may be therein. The chapter outlines three common types of dialogues between controller and managers, which serve to create awareness of problems, identify reasonable solutions, and challenge assumptions about how to conduct operations. In these dialogues, accounting information and other types of information jointly form a multifaceted image of operations that may spark discussion and debate around strategic issues. These dialogues may furthermore serve an educational purpose for both controller and managers as information and stories are exchanged around interpretations of data, definition of concepts and day-to-day operational concerns. Assuming this more strategic and interactive role, the controller becomes involved not only in calculations but also in social processes related to educating, persuading and inspiring. The chapter ends with a discussion of how a more strategic controller role can be enabled.
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| 36. |
- Gullberg, Cecilia, et al.
(författare)
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The role of the controller
- 2016
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Ingår i: Strategic management control: With a focus on dialogue. - Lund.
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 37. |
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| 38. |
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| 39. |
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| 40. |
- Gullberg, Cecilia
(författare)
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What makes accounting information timely?
- 2016
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Ingår i: Qualitative Research in Accounting & Management/Emerald. - : Emerald Group Publishing Limited. - 1176-6093 .- 1758-7654. ; 13:2, s. 189-215
-
Tidskriftsartikel (refereegranskat)abstract
- Purpose-The purpose of this paper is to illustrate and analyse how the concept of timely accounting information can be understood as the interplay between material and social elements, to provide a basis for theorising timeliness in the context of managerial work. Design/methodology/approach-Using an enactment perspective, this paper rests upon the assumption that timeliness is not a uniform information quality mainly dependent on the accounting artefact, but something that is also shaped in managerial action. The paper builds on a qualitative study of a construction firm. Findings-Three types of enactments are illustrated: affordable-speed, right-time and instantly-actionable, showing how timeliness is not only determined by the accounting artefact but also by management style, organisational values and routines and managers' previous experiences of technology. With regards to the artefact, the paper identifies a number of material aspects that contribute to timeliness, such as system interfaces and presentation of data. The enactment of timeliness is largely characterised by virtues of efficiency and control rather than by opportunity seeking. Research limitations/implications-The research design limits the generalisability. However, insights into the elements involved in managers' understanding of timeliness provide a basis for further micro-level studies of timeliness. Practical implications-With a multifaceted vocabulary of what timeliness means, organisations can more precisely define wherein a timeliness-related problem lies. Originality/value-In comparison to previous studies, this paper provides a more contextual and nuanced understanding of timeliness.
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| 41. |
- Gullberg, Cecilia
(författare)
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When external reporting goes social : New conditions for transparency and accountability?
- 2021
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Ingår i: Management and Information Technology after Digital Transformation. - London : Taylor & Francis. - 9781003111245 - 9780367612764 - 9780367628789 ; , s. 119-128
-
Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- This chapter discusses the phenomenon of organisational external reporting on social media, highlighting its implications for transparency and accountability. The author argues that, increasingly, organisations are publishing both financial and nonfinancial accounting on social media for consumption by external audiences. The change from external reporting in the form of, mainly, annual or quarterly reports, to simultaneous publication on social media, is reshaping the characteristics of this reporting. Use of social media allows external reporting to shift from being periodic to being continuous and to change from being holistic to being fragmented and forward-looking rather than historical. These various shifts can result in more nuanced transparency and a less clear relationship between transparency and accountability. From a managerial perspective, a potential shift in the format of accounting raises questions about how organisations might combine different channels and how these processes might be managed.
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| 42. |
- Gustafsson, Nils, et al.
(författare)
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Social media and civil society organizations : Exploring the institutionalization of positive emotional vocabulary
- 2018
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This paper explores how positive emotional vocabulary used on social media potentially alters rationalized and institutionalized ways to manage and account for civil society organizations. Based on a study of Swedish civil society, our initial findings indicate that these changes entail: 1) a replacement of previous forms of engagement based on shared negative experiences or contentious politics by strong positive emotional content, both in terms of management and accounting 2) the increasing importance of emotional language competence in terms of the usage of positive emotional vocabulary to manage both staff, board members, and volunteers 3) the increased possibility to express and be open about emotional states in the workplace, which is perceived as both enabling and challenging for managers. In sum, the paper points to an inflation in the usage of positive emotional vocabulary in established civil society organizations, indicating an emerging institutionalization process of positive emotional vocabulary as a means to organize civil society.
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| 43. |
- Leijonhufvud, Susanna, 1972-
(författare)
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Liquid Streaming : The Spotify Way To Music
- 2018
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis accounts for the liquid affordances of musicking via streamed music from the perspective of the end-user. The study is particularly analysing the case of Spotify, which has gained an extraordinary prominent position within the Swedish market. The point of departure is that music streaming has emerged in a time where there seems to be an increased space and need for a musical presence in everyday human life. This circumstance is then related to the phenomenon that music has an exceptional position for human beings.Music may affect the human body, empower physical activity as well as regulate moods and feelings. Whatever the musical experience might be, it is affected by previous musical socialisation including formal as well as informal music learning situations. These experiences per se found the base of future musical awareness and advancement. Moreover, as musical involvement, to such a large extent currently are given via streaming, it is most crucial to understand what kind of affordances streaming brings to a lifelong learning and its more or less organized arenas, of music. To investigate music streaming from the user’s point of view, Norman’s concept of affordance has been applied to numerous public sources that in different ways houses the Spotify way to music. Here, the concept of affordance reveals the idea of the user as the user is inscribed in the design. The Spotify software program, materials from Spotify employees, newspaper articles, statistics and reports concerning music streaming have been analysed according to actor-network theory (ANT) situated in, what Bauman regards contemporary society as, an interregnum of liquid time. The thesis initially accounts for the constitution of music streaming as a feature, revealing an intrinsic network of a company with its core of employees, its agile management and playful culture, but also necessary networked actors such as Internet Service Providers, manufactures of digital devices, software algorithms and music formats to mention a few. Economic Maecenas and legislators also constitute the streaming service intertwined with the main players of users and music. This multifaceted picture shows that to comprehend a music streaming actor, its whole network needs to be accounted for as its constitutes the actor. Also, as condition changes, actor changes, why also music streaming, as a feature, changes. Consequently, any music educator at various levels within the society, e.g. public radio, artists, teachers, peers, the user herself, or even the Spotify company need to consider the liquid situation as it has become fundamental for musical experiences and learning through this kind of media. The affordances of musicking are further analysed on the level of the service’s interface, e.g. the visual display of the music service by addressing a multimodal analysis of the social semiotics used to network users to music. This cross-section also shows to be liquid as the service both continuously updates as well as being customised which means that one view is not alike the other. This protean state and the liquid affordances it brings with it needs to be related and responded to by music educators. Finally, the thesis covers the affordance of musicking on behalf of the one who streams. Based on the fact that music is available in a plethora, the central feature of streaming services is to aid and guide users to music. In this realm, intelligent algorithms have started to be employed as cicerone. Algorithmic cicerone based on usergenerated data blend humans and machines into a hybrid lifeform when musicking. User-generated data is currently being refined via an increased human embodiment by the Internet of Things starting to close up on the one who streams. Technological embodiment of the human is starting to increase to also embrace a sensuous embodiment of the musicking human. A detected human heartbeat can consequently co-constitute musical recommendation for the streamer, a recommendation that in turn can affect the heartbeat. This evolution calls for a turn toward a renewed coalition between music and human. Music streaming has the affordances to constitute an advent of something newborn - a musical cyborg.
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| 47. |
- Sandén, Johan
(författare)
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Närbyråkrater och digitaliseringar : Hur lärares arbete formas av tidsstrukturer
- 2021
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This dissertation contributes to street-level and public administration research by showing how digitalisations bring temporal structures for street-level bureaucrats, and what consequences that has. It analyses what digitalisation(s) means, and what consequences it has in public sector street-level work. ‘Digitalisation’ is seen as a solution that aims to resolve various problems in the Swedish public administration. This is especially prominent in the Swedish school system, which therefore serves as the empirical context of the study. Despite the hope for digitalisation to solve problems, the term is unspecific in general public policy, the Swedish school context and in public administration research. To address that uncertainty, this dissertation lets teachers define what digitalisation means. From using this approach, four dimensions has emerged: social media use; Learning Management Systems (LMS, tools for administration, documentation and communication); digital teaching practices (one-on-one, learning programs, remote teaching and digital teaching materials) and digitalisation as management tools at organisational and political level. The empirical analysis shows how these different types of digitalisations impact teachers work in various respects. In street-level research on digitalisation, it is acknowledged that digitalisation shape work in various ways. However, few studies deal with digitalisations’ temporal aspects. Time is generally regarded as a fixed and objective phenomenon in the stream of research that address temporality in street-level work. It is remarkable how little attention temporal aspects have received, despite calls within the broader paradigm of public administration research to consider time to a greater extent. A theory of social acceleration is used to analyse digitalisations from a temporal perspective. A benefit from using such a perspective is that the subjective experience of time is acknowledged. The theoretical analysis shows how digitalisations bring both accelerating and decelerating mechanisms that are connected with processes of alienation and coping for street-level bureaucrats. The border between alienation and coping is however quite blurred and together with an intertwined web of temporal structures, this creates a dissociated situation for street-level bureaucrats.
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