| 215491. |
- Bredmar, Krister, 1967-
(författare)
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Transforming environmental uncertainty to risk - managing risk and management control
- 2015
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Ingår i: Global Business and Management Research. - 1947-5667. ; 7:3, s. 44-54
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: Managers deal with environmental uncertainty and risk on an everyday basis, especially when it comes to making decisions and taking action. In order for a manager to be informed and to be able to take purposeful actions, he/she needs to translate and interpret what is going on in and around a business and by doing so make sense of the context. Management control, in its simplest form equivalent to planning and control, becomes a tool that can be used to manage environmental uncertainty and deal with a more specific risk. This paper comes from a larger study where management control as an organizational sense-making process was studied (Bredmar, 2011a).Design/methodology/approach: A multiple case based study was conducted in the main study and this paper focuses on how the CEOs in five organizations reflect on their own understanding of environmental uncertainty and risk.Findings: The findings show that from a theoretical perspective, risk is a small, well-defined part of a larger uncertainty. But from a practical perspective, uncertainty and risk are always there, in decisions and actions, however not that well defined.Research implications: Management control, in general, becomes a tool that helps in dealing with uncertainty and risk and by doing so also becomes a way to manage risk.
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| 215492. |
- Bredmar, Krister, 1967-
(författare)
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Understanding AI-driven augmented management control through a narrative literature review
- 2024
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Ingår i: Presented at the 27th Nordic Academy of Management (NFF) Conference, Reykjavík, Iceland, August 14-17, 2024.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Technological developments and the digitalisation of businesses are changing the ways in which an organisation can be understood and managed. Advanced analysis of large amounts of data is one example of how modern businesses are changing and evolving with the help of technology (Haenlein & Kaplan, 2019). This type of analysis has been collectively referred to as machine learning or artificial intelligence, which in both cases indicates that the machine can learn something and develop a skill, an intelligence. Using AI-based tools and software, the management of an organisation is expected to create a new type of competitive advantage (Krakowski, Luger & Raisch, 2023). The application of AI is currently being adapted to virtually all functions of a company, ranging from accounting, to marketing, production and logistics. The company that succeeds in integrating AI into the decision-making of different functions to create an augmented management control function has much to gain.As data collection becomes more detailed and can follow the performance of an organisation through sensors, various management accounting functions, for example, can work more efficiently (Varzaru, 2022a). The way a company chooses to work with its data enhances the picture management can get of the business and its position.An important part of managing a company is the ability to plan for and monitor the work to be done (Emmanuel, Otley & Merchant, 1994). Using AI, different decision-making situations can be either automated or enhanced (Leyer & Schneider, 2021). AI then becomes a function that can be understood as a tool in decision-making or a form of novelty that can be understood more as a trend or an expression of fashion. The work of adapting the digital interface to the work situation and the context in which it will be used is therefore crucial. If done correctly, managerial skills can be enhanced and augmented by AI (Giraud, Zaher, Hernandez & Akram, 2022). There is an inherent risk of a conflict between human behaviour and the machine when an organisation and its managers become increasingly dependent on technological solutions (Leyer & Schneider, 2021).From one perspective, this development is about how human behaviour interacts with machine behaviour (Haesevoes, De Cremer, Dierckx & Van Hiel, 2021). In many cases, it is not that human managers want to exclude machines, but they want to form a kind of partnership where humans still have the deciding vote in a decision-making situation. In a way, human intelligence is described as something that contrasts with machine intelligence. An alternative view is that there is no contradiction between man and machine; the machine is not the enemy of man. In the ongoing technological development, the machine then becomes not an opponent but a co-player (Kelly, 2016).In this paper a narrative literature review have been used to address and develop an understanding of how phenomenon such as AI affects and drives an augmented management control function.
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| 215493. |
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| 215494. |
- Bredmar, Krister, 1967-
(författare)
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Understanding management control and organisational sense-making
- 2016. - 1
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- This book centres around three different areas; management control, organisations and information systems - in order to understand what is actually going on and to make sense of management control questions. Management control techniques used today could in many cases be traced back to industrialisation. With the help of computeraised information systems, the speed and detail with which a manager could get a hold of important information has increased. Today, it has become even more important to be able to choose what information to work with and that the context in which it should be used is understood. Organisational sense-making is in many ways an interesting and important path to take in order to do this. When working with the management control function, it is important to understand the organisation where the work is undertaken. One important part of the function is planning and another is control. Both are needed in order for the management control function to work. Performance is often a key ingredient when trying to find out what is working in a plan and what is not and here the understanding for information becomes necessary. Since the work is done within an organsation, both by managers and employees, it is also crucial to find ways to work with not only models, methods and techniques but also people and social dimensions. Key Features Managers and employees want to act in a meaningful way in general. The way planning and control is undertaken in an organization is to a large extent dependent on the way a manager interprets information about the organisation. Decisions and actions can be traced to the interpretation of a situation in the past and present. Since organisations are built on people, it is important to try to understand why they act in a certain way and how their understanding of the organsiation is evolving. Management control has in many ways been described as a function that is dependent on different techniques and methods; however, it can also be described as a social process, focusing on decisions and actions. Informations systems have come to play a crucial role in managing an organisation, especially when it comes to tracing performance. The demand for responsible and accountable management has led to an increased emphasis on meaningful decisions and actions.
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| 215495. |
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| 215496. |
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| 215497. |
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| 215498. |
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| 215499. |
- Bredmar, Krister, 1967-
(författare)
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What about municipal strategic management and performance measurement
- 2015
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Ingår i: Journal of Public Administration, Finance and Law. - : Alexandru Ioan Cuza University of Iași. - 2285-2204. ; Special Issue:2, s. 7-20
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Tidskriftsartikel (refereegranskat)abstract
- The purpose with this paper is to study how environmental uncertainty affects strategic priorities and to what extent the strategic priorities could be monitored through performance measures, within a Swedish municipal context. The findings show that in some areas, such as a budget in balance and cost control, there are traditional priorities and performance measures, whereas in other areas such as monitoring day-to-day improvements and growth and expansion, there is less support from performance measurement systems.
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| 215500. |
- Bredmar, Margareta, 1953-
(författare)
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Att göra det ovanliga normalt : Kommunikativ varsamhet och medicinska uppgifter i barnmorskors samtal med gravida kvinnor
- 1999
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis is a study of the encounters between midwives and expectant mothers within Swedish maternal health care (MHC). The aim of this study is to describe and analyse the communicative interaction between midwives and pregnant women at the MHC centres. The study focuses upon how the parties' actions and conversations contribute to the solution of the communicative problems that must be resolved during the different stages in pregnancy. The data have been drawn from authentic encounters between midwives, who are qualified nurses working within preventive MHC units, and expectant mothers, who pay regular visits to these units. The data include fieldwork notes and interviews but the core data are the tape-recorded (and observed) midwife-pregnant women talks (at times with fathers also present). The communicative problems that must be resolved concern, among other things, the development of the pregnancy and the child-to-be, the management of sensitive topics, and the presentation of medical technology. How this is done in talk and interaction is analysed in detail in this study. Results show that midwives indulge in a massive discursive effort to portray pregnancies in general and the individual woman's pregnancy in particular in terms of normality. Pregnancy can be seen as a risky project, but talking about risks would seem to threaten the aim of the communicative project. The discourse between midwives and women during pregnancy displays what I call communicative caution. This includes informing without causing anxiety, using discourse and the medical technology to create and recreate the normal and natural in the pregnancy, handling risks without explicitly talking about them, and treating sensitive topics with discretion. The overall aim of the communicative projects, is, accordingly, to create confidence and self-reliance, and to avoid anxiety among the pregnant women.
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