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- Abrahamsson, Gun, 1961-, et al.
(författare)
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Problemlösningsarbete på låg organisatorisk nivå : Två studier om implementering respektive konkretisering av idéer om kundorderstyrd tillverkning
- 2004
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The two studies reported in this thesis are about problem solving at a low organisational level in an organisational unit in a Swedish manufacturing company, which has adopted ideas of World Class Manufacturing. In the first study, we analyse, from an organisational learning perspective, the implementation of the well-known concept Continuous Improvement at shop-floor level and how management accounting may facilitate or impede improvement work. A case study was conducted in two workgroups in one production unit for about seven months. In one of the groups, management accounting facilitated improvement work with high organisational scope and, in the other group, impeded the organisational scope. Our conclusion is that management accounting may facilitate a high organisational scope by supporting the leadership style, stressing co-operation, dialog and participation, or, by the way the manager uses management accounting, make boundaries distinct between groups of employees and between departments, and therefore impede improvements with high organisational scope. In the second study, we analyse, from a rule-based behavioural perspective, how ideas of World Class Manufacturing are institutionalised in cross-functional problem solving at a low organisational level. A case study was carried out in two cross-functional weekly group meetings for about nine months. Problems raised and solutions decided followed a repeated pattern. The actors draw on instrumental rules, which can be described as technical as well as economic. We concluded that ideas of World Class Manufacturing were institutionalised as different variants of World Class Manufacturing in the different functions at a low organisational level. At the meetings, contradictory instrumental rules were activated by the functions and treated according to interaction rules. Two overall patterns of action, articulated the two main interaction rules guiding actors in how to treat contradictory ideas of World Class Manufacturing.
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| 4. |
- Hallén, Lars, et al.
(författare)
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Befordringsreform med förhinder
- 2003
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Ingår i: Dagens forskning. - 1651-0259. ; :1
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Tidskriftsartikel (populärvet., debatt m.m.)
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| 8. |
- Hägg, Ingemund
(författare)
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Uppsalaekonomer i arbetslivet 2002 : studenter utexaminerade 1999
- 2003
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- I rapporten redovisas resultaten från en enkätundersökning med Uppsalaekonomer som utexaminerades 1999 och således varit ute i arbetslivet några år. Uppgifter ges om var de arbetade, om deras arbetsuppgifter och inkomster samt om hur de såg på sin utbildning i förhållande till arbetsuppgifterna. Den positiva bild som framträder har stora likheter med vad som gäller för de andra stora universiteten. I fortsatt förbättring av utbildningen krävs fokus på en bred utbildning som inte är snävt yrkesorienterad, på vetenskaplig grund och självständigt arbete.
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| 10. |
- Lindholm, Cecilia, 1960-
(författare)
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Ansvarighet och redovisning i nätverk : En longitudinell studie om synliggörande och osynliggörande i offentlig verksamhet
- 2003
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Making fundamental changes in the accounting systems of public-sector organisations and introducing management accounting models in those organisations constitutes not only a change in accounting techniques, but more importantly, causes major changes in the processes within which accountability is constructed through interaction between actors. When the use of management accounting methods in the public sector occurs, fundamental ideas about public sector activities change. This study draws upon the distinction between accounting systems as they are supposed to be used in the public sector and systems of accountability as these developed in practice. Accountability is constructed through processes, and studying accountability involves focusing on what is made visible, as well as concealed, in the interaction between actors over time. The aim of this processual study was to analyse the processes of accountability over a period of seven years, between 1987 and 1994. The arena of the study was three functionally distinct relationships between three actors connected by intraorganisational and interorganisational relationships. The study uses a multidimensional concept of relationships, since the relationships consist of actors connected by bonds, linked activities, and resource ties. Main conclusion of the study is the theoretical stand that formal accounting system is important as the actors construct accountabilities if there is a contemporaneous shortage of financial resources. In a situation with financial surplus, accountability is constructed according to the actor’s professional ideas and guidelines. The main conclusion is the development of the concept network of accountability as an extension and deepening of the concept system of accountability.
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| 11. |
- Nilsson, Ulf
(författare)
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Product costing in interorganizational relationships : A supplier's perspective
- 2004
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Product costing in interorganizational relationships is a study of how the supplier’s product costing and other types of cost data are used in a relationship with a buyer. Traditionally, management accounting is assumed to take place within an organization where the management of the company decides how to design the costing system based on the needs of the organization. However, many companies of today are involved in closer relationships with suppliers, buyers or an entire supply chain, which blurs the traditional boundaries between them. One of the key characteristics of such relationships is an extensive exchange of information for the coordination of the two parties. How the supplier’s product costing can support such cooperation is not dealt with to a large extent in the literature.This thesis describes, explores and to some extent explains the interorganizational use and design of the supplier’s product costing. Further, it explores the relationship between the supplier’s product costing and interorganizational cost management that normally is coordinated by the buyer. The empirical data is collected from three Swedish suppliers in the automotive industry.In short, the results of the thesis are: 15 different situations are identified where product costing and other types of cost data are used between the buyer and the supplier. The most important situations deal with the joint development of the product. The supplier’s product costing supports the interorganizational cost management in a number of different ways. This means that the supplier plays a more important role for reducing costs and increasing the efficiency of the cooperation than normally recognised in this type of literature. There are indications that the supplier questions and discusses the design of its costing system due to the external use.
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