| 1. |
- Ask, Urban, 1956
(författare)
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Business Intelligence Practices: Adding Evidence from Organizations in the Nordic Countries
- 2013
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Ingår i: International Journal of Business Intelligence Research. - 1947-3605 .- 1947-3605. ; 4:2, s. 1-18
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Tidskriftsartikel (refereegranskat)abstract
- There is considerate interest in Business Intelligence (BI) from many perspectives, but little research describing design and use of BI in real companies is available (Granlund, 2011; Jourdan, Rainer & Marshall, 2008). The aim of this article is to add empirical evidence to the knowledge of BI practices, addressing calls for research. BI practices is reported from 193 large Nordic organizations with the aim to give a broad perspective. Nordic organizations are seen as early movers in the adoption of technology (Beise, 2004) and receptive to adopt innovations (Waarts & Van Everdingen, 2005). However, the picture we arrive at is that Nordic organizations design and use of BI solutions is fairly traditional, with a major focus on reporting and analysis that contain financial information. There are signs of "beyond traditional use" of BI, but more field based research is needed to better understand BI in practice.
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| 2. |
- Ask, Urban, 1956, et al.
(författare)
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Conceptual Fluidity in the study of Accounting Information Systems: The case of Corporate Performance Management
- 2013
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Ingår i: International Journal of Business Information Systems. - 1746-0972. ; 14:3, s. 280-306
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Tidskriftsartikel (refereegranskat)abstract
- The aim of this study is to contribute to the field of Accounting Information Systems (AIS) through an illustration and discussion of the conceptual fluidity of one specific technology (Corporate Performance Management, CPM). This is achieved through a synthesizing content analysis of proprietary industry analyst reports from 2002 to 2010. The study finds that CPM displays a high degree of conceptual fluidity, and, based on this, two research strategies informed by the sociomaterial perspective are proposed. The study discusses how an increased understanding of the conceptual fluidity of AIS technologies can be taken into account in future research. The implication of this study is a more informed approach in the study of; and, the design, adoption and diffusion of AIS technologies.
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| 3. |
- Ask, Urban, 1956, et al.
(författare)
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Held together by the bark : performance measurement and management as propagated by industry analysts
- 2014
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Ingår i: International Journal of Business Performance Management. - : InderScience Publishers. - 1368-4892 .- 1741-5039. ; 15:3, s. 192-206
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Tidskriftsartikel (refereegranskat)abstract
- The purpose of this study is to explore what is propagated as performance measurement and management (PMM) by industry analysts. The rationale for targeting industry analysts is that this group constitutes a previously largely overlooked actor within the supply of management ideas. The study utilises empirical material in the form of proprietary reports marketed and sold by one of the largest industry analyst firms, through a dual analysis of history and content. As the findings show, there is a rich plethora of PMM incarnations stemming from one particular industry analyst report. Utilising rhetorical analysis, this piece of research is found to be lacking in sound argumentation opening up for significant doubts in terms of the validity of the subsequent incarnations. These findings are discussed in terms of implications for both research and practice.
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| 4. |
- Bredmar, Krister, et al.
(författare)
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Accounting Information Systems Implementation and Management Accounting Change
- 2014
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Ingår i: Business Systems Research Journal. - : Walter de Gruyter GmbH. - 1847-8344 .- 1847-9375. ; 5:2, s. 125-138
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Tidskriftsartikel (refereegranskat)abstract
- Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS) are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.
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