| 1. |
- Beusch, Peter, 1967, et al.
(författare)
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Critical reflections and future developments
- 2020
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Ingår i: Accounting for sustainability/ edited by Gunnar Rimmel. - New York : Routledge. - 9780367478957 ; , s. 192-201
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 2. |
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| 3. |
- Cäker, Mikael, 1972, et al.
(författare)
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Management Control and Multiple Objectives: Varieties in integration
- 2023
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Ingår i: 13th European Network for Research in Organisational & Accounting Change (ENROAC) 2023, Mälardalen University, Vesterås, Sweden.
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Konferensbidrag (refereegranskat)abstract
- Given the increasing interest from organizations to include sustainability related objectives, it is of no surprise that the management control literature has paid more interest towards how organizations may balance between financial and sustainability related performance. Consequently, calls have been made for a higher degree of integration of sustainability control into management control systems. Based on a study of one Swedish Saving Bank, we find that that overlapping and interdependent objectives, that still conflict on some occasions, can be controlled by different forms of control. In line with traditional management accounting literature, we conclude that different activities are suitable to control with different controls. Integration is downplayed and occurs when learning is needed.
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| 4. |
- Cäker, Mikael, 1972, et al.
(författare)
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Organising multiple objectives: Sustainability in control as practice
- 2023
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Ingår i: Nordic Accounting Conference, Copenhagen.
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Konferensbidrag (refereegranskat)abstract
- Contemporary organisations struggle with integrating sustainability into their management control systems, especially when facing qualitative sustainability dimensions that defy easy quantification within financially focused systems. Drawing on a qualitative case study of a Swedish savings bank, which traditionally balances multiple objectives and values, this study theorises when and how multiple objectives are balanced in management control. We propose a situational perspective that shifts from continuous integration to understanding how control practices relate to organisational goals in specific situations. Drawing on a practice theory perspective, we introduce "teleoaffective macro-structures" to explore the influence of societal meaning structures on organisational practices and the management of tensions. Our findings reveal that integration is a dynamic process that builds on the formation of objects and doings relations that draw on an infrastructure of meaning to balance and control variations in organisational practices.
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| 5. |
- Hartmann, Berit, et al.
(författare)
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Controlling big data? Unfolding the organisational quest for IT-enabled competitive advantage
- 2023
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Ingår i: Scandinavian Journal of Management. - 0956-5221. ; 39:3
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Tidskriftsartikel (refereegranskat)abstract
- Situated in the car insurance sector, this study investigates the implementation of a smartphone app interface aimed to realise an IT-enabled competitive advantage by engaging customers whilst simultaneously collecting data for a future transformation of the company's control systems. Unfolding three dimensions of the per-formativity of the app, namely codes, visualisations, and narrations, the study shows how different actors and interests, within and outside the organisation, negotiated the features, scope, and value of the digital offering. The study finds that the company favoured marketing concerns over internal control concerns because the analytical possibilities of the data collected were too uncertain. The results suggest that digital innovations are accompanied by an increased agency of the customers that can cause negative intra-organisational control consequences and, thus, can contradict the general promise of digital offerings, hindering a realisation of a competitive advantage.
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| 6. |
- Hartmann, Berit
(författare)
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Current value as relational becoming: the case of goodwill impairment testing
- 2022
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Ingår i: Qualitative Research in Accounting & Management. - 1176-6093. ; 19:4, s. 386-415
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Tidskriftsartikel (refereegranskat)abstract
- The purpose of this study is to shed light on the tools, processes and negotiations involved in the formation of acceptable current values in the context of goodwill impairment testing. The study raises the questions of how a current value for goodwill becomes a faithful representation and how one expectation about the future becomes more convincing than other expectations. Drawing on the study of associations, the analysis presents a case study of a large, internationally active organisation. By combining field notes, interview transcripts and a variety of documents, the qualitative analysis focusses on strategies and mechanisms of persuasion. The findings reveal how epistemological objectivity of current values forms in three moments of relational becoming that codify, depersonalise and proceduralise the valuation task. Further, the study suggests that a convincing argument forms with the help of four enablers: a bricolage of inscriptions, methodological mystification, transformed professional identities and a practical need for closure. The study contributes with an analysis and illustration of financial accounting as practice, elaborating on the meaning and construction of faithful representation in cases of measurement uncertainty.
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| 7. |
- Hartmann, Berit, et al.
(författare)
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IFRS in National Regulatory Space: Insights from Sweden
- 2020
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Ingår i: Accounting in Europe. - : Informa UK Limited. - 1744-9499 .- 1744-9480. ; 17:3, s. 367-387
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Tidskriftsartikel (refereegranskat)abstract
- Based on two empirical cases, this paper illustrates and comments on the complexities of implementing and enforcing International Financial Reporting Standards (IFRS) in a national setting. The paper sheds light on the difficulties that arise in the local regulatory space when IFRS requirements start to shape national accounting legislation and regulations. The findings suggest that the investor focus and requirements for managerial judgement of IFRS can pose two problems. Firstly, an extended influence of IFRS creates tension with established institutions that have developed in the local accounting tradition. Secondly, local organisations can respond strongly to new IFRS regulations and their potential implementation, even if the contradiction with local practice bears no immediate economic consequence to them. The study contributes to the contextualisation of financial accounting in national culture by highlighting the different understandings and uses of IFRS by actors involved in the Swedish regulatory space.
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| 8. |
- Hartmann, Berit, et al.
(författare)
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Sustainable Business as Practice: Insights from a Swedish Savings Bank
- 2023
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Ingår i: 13th European Network for Research in Organisational & Accounting Change (ENROAC) 2023, Mälardalen University, Vesterås, Sweden.
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Konferensbidrag (refereegranskat)abstract
- This study investigates how an organisation can balance between and control for multiple organisational goals. Based on case study in a small Swedish savings bank, we propose a conceptualisation of a local, sustainable ecosystem that enables the bank to actively drive sustainable development in the region while creating business. The study finds three central elements of such ecosystems, namely a sustainable base line, a symbiotic development of sustainable business practice, and sustainable impression management. The study contributes by demonstrating the successful and challenging aspects of being an active driver of local change, situated in a highly regulated sector. Further, the study emphasizes the importance of commitment, local embeddedness, and the involvement of local key actors and experts to drive change by symbiotically developing sustainable business practices. Finally, the findings highlight the important role of financial institutions in driving sustainable change in society, not only relating to global investments but also and particularly in local settings.
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| 9. |
- Hartmann, Berit
(författare)
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Triple Bottom Line
- 2020
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Ingår i: Accounting for sustainability/ edited by Gunnar Rimmel. - New York, NY : Routledge. - 9780367478957
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 10. |
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