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- Carlsson-Wall, Martin, et al.
(author)
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Performance measurement systems and the enactment of different institutional logics: Insights from a football organization
- 2016
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In: Management Accounting Research. - : Elsevier: 24 months. - 1044-5005. ; 32, s. 45-61
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Journal article (peer-reviewed)abstract
- This paper examines the role of performance measurement systems (PMS) in managing the co-existence of different institutional logics in a football organization. We show that while the sports and business logics at times compete with each other, in other situations they are in harmony. We explain this with reference to an ambiguous cause-effect relationship between these logics which allows for different ways of enacting the logics. Our study thus demonstrates that compatibility of logics may vary not just between fields and organizations, as the literature has emphasized, but also between situations within an organization. Furthermore, our paper highlights how varying outcomes of the performance measures affect the way in which compromises between the two logics are made. While the literature has mostly focused on examining how compromises can be designed into the PMS, we draw attention to how situation-specific compromises are made on the basis of such PMS. The meaning attributed to different levels of sports performance was key for understanding the differences in compromising behaviour.
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Accounting, Innovation and Inter-Organisational Relationships
- 2018
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Editorial collection (other academic/artistic)abstract
- Successful innovation is a true challenge and especially when today's companies are intertwined in close inter-organisational relationships and networks with e.g. customers and suppliers. Research has indicated that accounting can play important roles in such innovation processes, but there is little in-depth systematic knowledge about this issue. ã Accounting, Innovation and Inter-Organisational Relationships gathers leading researchers from all around the world to argue for the importance of more systematic knowledge about accounting, innovation and inter-organisational relationships. ã Accounting, Innovation and Inter-Organisational Relationships thus becomes an important source for researchers and practitioners interested in accounting and inter-organisational relationships as well as the related disciplines of management, marketing, innovation and strategy.
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| 3. |
- Banerjee, Anup, et al.
(author)
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Hybrid board governance : Exploring the challenges in implementing social impact measurements
- 2024
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In: The British Accounting Review. - : Elsevier. - 0890-8389 .- 1095-8347.
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Journal article (peer-reviewed)abstract
- This paper focuses on hybrid board governance and the challenges faced by the board of directors when implementing social impact measurements. Interviews with 36 board chairs and general secretaries in social hybrids in Sweden show that while boards support social impact measurements, they face obstacles in implementing them. Drawing on the institutional logics framework, we identify three main reasons for these implementation problems. First, amid field level regulations focusing on cost efficiency, boards find it difficult to switch to a social impact that lacks a single metric that can be measured annually. Second, board members struggle to find sufficient time when they serve on a pro bono basis, and it is difficult to hold them accountable when limited progress occurs. Finally, acknowledging board practice variation, we highlight the need to distinguish between “beneficiary-driven” and “membership-driven” social hybrids. In the former, boards face the challenge of operationalizing the long-term benefits for end beneficiaries; in the latter, interactions with members are so operationally focused that boards struggle to maintain a long-term agenda for implementing social impact measurement. Given these challenges, we propose that future research should explicitly incorporate the board level in theorizing how hybrid organizations manage institutional logics and performance measurement.
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| 4. |
- Banerjee, Anup
(author)
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The role of the board chair : Changing expectations and hybrid organizations
- 2023
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Doctoral thesis (other academic/artistic)abstract
- The purpose of this dissertation is to enhance our understanding of the changing role of the board chair and what this means for hybrid organizations and their board work. Historically, the role of the boards and their chairs evolved around safeguarding shareholders’ financial interests. Whilst this responsibility persists, boards are increasingly expected to embrace societal issues in board governance discussions and to rethink performance measurement systems to incorporate the social impacts generated by their organizations. To navigate these challenges, boards are encouraged to adopt hybrid board governance systems that strike a balance between financial and social mission targets. Board chairs can guide boards to secure such a hybrid outlook, but we lack academic insights on this role beyond financial performance. Systematically reviewing four decades of research, the first article of the dissertation demonstrates the need and opportunities for considering divergent stakeholder interests and contextual factors influencing the role of the board chair. Building on this, the second article engages with board chairs and general secretaries in social hybrid organizations and unearths different board-specific and field level challenges that currently hinder boards from implementing social impact measurements. Subsequently, the third article discusses how adopting a qualitative, engaged scholarship approach can generate practice informed research, contributing new understanding for boards and their chairs. Together, these insights offer implications for theory and practice and promote an agenda for future research that embraces a social purpose beyond profit maximization.
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| 9. |
- Carlsson-Wall, Martin, et al.
(author)
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Accounting talk through metaphorical representations – change agents and organisational change in home-based elderly care
- 2016
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In: European Accounting Review. - : Taylor & Francis (Routledge): SSH Titles. - 0963-8180 .- 1468-4497. ; 25:2, s. 215-243
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Journal article (peer-reviewed)abstract
- This paper has analysed a change process within an organisation providing home-based elderly care. Using a theoretical framework from metaphor theory and insights from the literature on ‘accounting talk’, we followed how metaphorical representations of accounting were introduced and developed by the change agent. New core values and practices emerged within the home help unit that were in line with the ideas and inferences made by these accounting metaphors. The metaphorical representations of accounting concepts linked the unfamiliar domain of accounting to a more familiar domain, and provided rationales for organisational change. Our findings highlight the importance of change agents and ‘accounting talk’ for determining the trajectory of organisational change processes. The findings also suggest that metaphors are a potentially powerful tool for both changing organisational members’ general understanding of financial issues, and forging specific links between accounting concepts and work practices.
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| 10. |
- Carlsson-Wall, Martin, et al.
(author)
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Blockchain, Sport, and Navigating the Sportstech Dilemma
- 2020. - 1st
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In: 21st Century Sports: How Technologies Will Change Sports in the Digital Age. - Cham : Springer Cham. - 2662-2467. - 9783030508012 - 9783030508036 ; , s. 205-218
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Book chapter (peer-reviewed)abstract
- In their chapter, Carlsson-Wall and Newland introduce the sportstech dilemma. They describe how sport is an industry driven by emotion and the importance of maintaining competitive balance, which distinguishes it from other industries. Then, they survey the blockchain tech landscape in sport and differentiate seven market segments depending on customer type and the type of impact sought. They propose three strategic questions—concerning the level of integration into the sport ecosystem, potential for a hybrid business model, and geographic footprint—to guide companies navigating the sportstech dilemma. Finally, they look further into the future and see unexpected possibilities for blockchain in sport.
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