| 1. |
- 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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| 2. |
- 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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| 3. |
- 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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| 4. |
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| 5. |
- Klingberg, Jonas, 1985, et al.
(författare)
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User involvement during ERP implementation
- 2011
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Ingår i: Readings on Enterprise Resource Planning. - Montreal, Canada : ERPsim Lab, HEC Montreal.
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 6. |
- Ladhe, Tobias, 1975, et al.
(författare)
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From trash to cash: A case of waste management business model formation
- 2014
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Ingår i: Proceedings of WorldCIST14, Springer, April 14-15 Madeira, Portugal.
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Konferensbidrag (refereegranskat)abstract
- With increased urbanization and the need for environmental sustainability, the issue of efficient waste management is highlighted as one of the many current challenges. In light of this, new solutions for waste management involve moving away from grand-scale, centralized facilities towards more decentralized, smaller facilities supported by novel usage of information technology. It is also important to reduce waste and move the operations towards efficient and interesting services focusing on increased quantities that are re-used, recycled and upcycled. A key prerequisite for this type of solution lies in the creation and maintenance of sustainable business models. This paper explores the formation phase of one such business model for decentralized, local waste management facilities. Through an Action Design Research study conducted in 2013, the research team worked together with representatives from both the public and private sectors within a smart city initiative in Stockholm, Sweden. As the results show, the applied method resulted in a successful business model formation. The contribution of this paper lies in presenting a method for business model formation in a smart city context, along with recommendations related to how this method can be applied to solve the issue of waste management.
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| 7. |
- Ladhe, Tobias, et al.
(författare)
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Introducing the Platform Business Model Canvas: Adapting an existing business model conceptualization to challenging institutional logic
- 2013
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Ingår i: 22nd Nordic Academy of Management Conference, Reykjavik 21-23 August. - 2298-3112.
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Konferensbidrag (refereegranskat)abstract
- The purpose of this study is to adapt an existing business model conceptualization to a challenging institutional logic. The business model conceptualization used is that of Osterwalder (2004), and the challenging institutional logic is that of platform strategies within the IT industry. The adaptation is discussed in line with the significant differences to business model conceptualizations that challenging institutional logic infers. The findings show that while six out of the nine building blocks remain largely unchanged, substantial adaption of the blocks “Value proposition”, “Channels” and “Customer relationships” is necessary. This adaption of the conceptualization is argued to be necessary in order for the business model to acknowledge and handle value that is co-created.
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| 8. |
- Magnusson, Johan, 1976, et al.
(författare)
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All Aboard: ERP implementation as participatory design
- 2010
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Ingår i: AMCIS Proceedings. ; 14
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Konferensbidrag (refereegranskat)abstract
- Following a previous description of Enterprise Resource Planning (ERP) implementations as participatory design (Pries-Heje & Dittrich, 2009), this paper explores the case of a medium-sized, family-owned manufacturing company and their endeavors with changing their current ERP system. The case was selected on the premise of it being perceived a success by the involved stakeholders. Through a series of interviews and analysis of secondary material, the case covers the period between 1995 and 2010. As the results show, several instances of user involvement and participation can be found throughout the case. According to the respondents, this is seen as one of the central elements of the success. This is discussed in relation to previous findings and a call for future research into ERP implementation is presented.
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| 9. |
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| 10. |
- Magnusson, Johan, 1976, et al.
(författare)
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Get Together: A case of participatory ERP implementation and its transfer to class
- 2010
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Ingår i: International Conference on Computer Supported Education. ; 2
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Konferensbidrag (refereegranskat)abstract
- Regardless of how well designed and functioning the Enterprise Re- source Planning (ERP) system is, the dimensioning factor for ERP utilization will be the users themselves. In this paper, we report from a case study of a me- dium-sized manufacturing company that took an alternative approach to their ERP procurement and implementation. Through involving multiple process owners in a series of workshops with the scope of specifying the as-is and to-be process of the business, the company focused on getting the users involved from the start. A selection of the findings in this case has been used as inspira- tion for a course-module for teaching ERP, and this paper reports from the case and the transfer of experience into class.
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