| 1. |
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| 2. |
- Almqvist, Torbjörn, et al.
(author)
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A comparison between computational fluid dynamic and Reynolds approaches for simulating transient EHL line contacts
- 2004
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In: Tribology International. - 0301-679X .- 1879-2464. ; 37:1, s. 61-69
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Journal article (peer-reviewed)abstract
- When simulating elastohydrodynamic lubrication (EHL), the Reynolds equation is the predominating partial differential equation for prediction of the fluid flow. Also very few attempts have been carried out using the full momentum and continuity equations separately. The aim of this investigation is to compare two different approaches for simulation of EHL line contacts where a single ridge travels through an EHL conjunction. One of the approaches is based on the Reynolds equation, addressing the coupling between the pressure and the film thickness. The solver uses the advantages of multilevel techniques to speed up the convergence rate. The other approach is based on commercial CFD software. The software uses the momentum and continuity equations in their basic form, enabling numerical simulations outside the contact regions, as well as in the thin film region to be carried out. The numerical experiments show that, under the running conditions chosen, only small deviations between the two approaches can be observed. The results are encouraging from several viewpoints: validation of the codes, the possibilities of further developments of the CFD approach and the justification of using a Reynolds approach under the running conditions chosen
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| 3. |
- Furustig, Joel, et al.
(author)
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The measurement of wear using AFM and wear interpretation using a contact mechanics coupled wear model
- 2016
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In: Wear. - : Elsevier BV. - 0043-1648 .- 1873-2577. ; 350-351, s. 74-81
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Journal article (peer-reviewed)abstract
- Detailed understanding of wear processes is required to improve the wear resistance and lifetime of machine components. Atomic force microscopy (AFM) is used to measure surface height profiles with high precision, before and after a wear experiment. The distribution and depth of wear on steel surfaces is then calculated using a relocation method. A numerical investigation of wear based on Archard's equation is conducted on the same measured surfaces. A good correlation was found between the model and experiment for wear larger than a hundred nm. The wear mechanisms considered in the numerical simulation was thus found to be the cause of the majority of the wear. On the scale of tens of nm the correlation was limited, but the measured wear was still analysed in detail.
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| 4. |
- Johanson, Ulf, 1944-, et al.
(author)
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"Breaking taboos": Implementing intellectual assets-based management guidelines
- 2009
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In: Journal of Intellectual Capital. - : Emerald Group Publishing. - 1469-1930 .- 1758-7468. ; 10:4, s. 520-538
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Journal article (peer-reviewed)abstract
- The aim of this paper is to highlight how, and why, some small high-tech Japanese firms apply and assess the Intellectual Asset-based Management (IAbM) Manual for Small and Medium Enterprises[C1] issued by the Japanese Ministry of Economy, Trade and Industry in October 2005. The authors pursue this aim by linking interview and document data from four Japanese firms that have issued IAbM reports containing ideas about the processes of creating knowledge and routines in organizations (ba’s and kata’s). These firms essentially follow the guidelines in the Manual, although pinpointing how this affects their internal management is difficult. The IAbM[C2] report is primarily used for external communication with the capital market and with existing and potential customers. The paper concludes by pinpointing a number of remaining challenges associated with the Manual and this reporting initiative.
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| 5. |
- Spencer, Andrew, et al.
(author)
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Surface characterization with functional parameters
- 2011
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Conference paper (other academic/artistic)abstract
- Typically engineering surfaces are characterized with traditional roughness parameters that perform some type of height averaging over the surface. Although these parameters describe the topography of the surface none of them necessarily describe the ability of the surface to carry out its function in a tribological contact. In this study an ICE cylinder liner has been investigated.The traditional Rk parameters (based on the Abbott curve) have been calculated as well as functional ‘flow factors’which modify the Reynolds equation to incorporate the effects of surface topography.To calculate flow factors the homogenization technique has been implemented and a full 3D contact mechanics model has been incorporated so that surface functionality in mixed lubrication can be studied. Furthermore, the cylinder liner surface has been measured with both white light interferometery and an AFM so that the effect of measuring technique on roughness and functional parameters can be investigated.
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| 6. |
- Spencer, Andrew, et al.
(author)
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The influence of AFM and VSI techniques on the accurate calculation of tribological surface roughness parameters
- 2013
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In: Tribology International. - : Elsevier BV. - 0301-679X .- 1879-2464. ; 57, s. 242-250
-
Journal article (peer-reviewed)abstract
- Vertical Scanning Interferometry (VSI) may induce optical artefacts in surface topography measurements. The influence of these optical artefacts on the calculation of Rk surface roughness parameters, contact stiffness and flow factors were studied. Two surface measurement techniques were used: Atomic Force Microscopy (AFM) and VSI. Calibration grids were used to make it easier to isolate the causes of these artefacts, while a real engineering surface was used to compare these two techniques in an industrially applied case. It was found that the optical artefacts have a large influence on all the roughness parameters, contact stiffness and flow factors calculated on the calibration grids. However, for the engineering surface the differences between AFM and VSI measurements were much smaller.
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| 7. |
- Almqvist, Andreas, et al.
(author)
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A new approach for studying cavitation in lubrication
- 2014
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In: Journal of tribology. - : ASME International. - 0742-4787 .- 1528-8897. ; 136:1
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Journal article (peer-reviewed)abstract
- The underlying theory, in this paper, is based on clear physical arguments related to conservation of mass flow and considers both incompressible and compressible fluids. The result of the mathematical modeling is a system of equations with two unknowns, which are related to the hydrodynamic pressure and the degree of saturation of the fluid. Discretization of the system leads to a linear complementarity problem (LCP), which easily can be solved numerically with readily available standard methods and an implementation of a model problem in matlab code is made available for the reader of the paper. The model and the associated numerical solution method have significant advantages over today's most frequently used cavitation algorithms, which are based on Elrod-Adams pioneering work
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| 8. |
- Almqvist, Andreas, et al.
(author)
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A Scientific Perspective on Reducing Ski-Snow Friction to Improve Performance in Olympic Cross-Country Skiing, the Biathlon and Nordic Combined
- 2022
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In: Frontiers in Sports and Active Living. - : Frontiers Media S.A.. - 2624-9367. ; 4
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Journal article (peer-reviewed)abstract
- Of the medals awarded at the 2022 Winter Olympics in Beijing, 24% were for events involving cross-country skiing, the biathlon and Nordic combined. Although much research has focused on physiological and biomechanical characteristics that determine success in these sports, considerably less is yet known about the resistive forces. Here, we specifically describe what is presently known about ski-snow friction, one of the major resistive forces. Today, elite ski races take place on natural and/or machine-made snow. Prior to each race, several pairs of skis with different grinding and waxing of the base are tested against one another with respect to key parameters, such as how rapidly and for how long the ski glides, which is dependent on ski-snow friction. This friction arises from a combination of factors, including compaction, plowing, adhesion, viscous drag, and water bridging, as well as contaminants and dirt on the surface of and within the snow. In this context the stiffness of the ski, shape of its camber, and material composition and topography of the base exert a major influence. An understanding of the interactions between these factors, in combination with information concerning the temperature and humidity of both the air and snow, as well as the nature of the snow, provides a basis for designing specific strategies to minimize ski-snow friction. In conclusion, although performance on “narrow skis” has improved considerably in recent decades, future insights into how best to reduce ski-snow friction offer great promise for even further advances.
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| 9. |
- Almqvist, Andreas, et al.
(author)
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An Abbott curve based rough surface contact mechanics approach
- 2005
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In: Proceedings of the World Tribology Congress III - 2005. - New York : American Society of Mechanical Engineers. ; , s. 397-398
-
Conference paper (peer-reviewed)abstract
- In this way all the height information of the surface profile is preserved and not only a few parameters, like Ra, Rq, Rz, Rsk, etc. The aim of this work is to investigate how classes of surfaces based on a single Abbott curve perform in terms of contact mechanical parameters like the real area of contact. The result shows that surfaces taken from a class of random surfaces generated from a specific Abbott curve behaves similar in a contact mechanics simulation. That is, the distribution of for example the real area of contact within such a class is compact, having a small deviation from its mean.This implies that it is possible to simulate classes of surfaces based on Abbott curves and to use the results to predict contact mechanical properties of real surface topographies.
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| 10. |
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| 11. |
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| 12. |
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| 13. |
- Almqvist, Andreas, et al.
(author)
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On the dry elasto-plastic contact of nominally flat surfaces
- 2007
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In: Tribology International. - : Elsevier BV. - 0301-679X .- 1879-2464. ; 40:4, s. 574-579
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Journal article (peer-reviewed)abstract
- A model to be used for numerical simulation of the contact of linear elastic perfectly plastic rough surfaces was developed. Energy dissipation due to plastic deformation is taken into account. Spectral theory and an FFT-techique are used to facilitate the numerical solution process. Results of simulations using four two-dimensional profiles with different topographies in contact with a rigid plane for a number loads are reported. From the results it is clear that the real area of contact (Ar) changes almost linearly with load and is only slightly affected by the difference in topography. A plasticity index is defined as the ratio of plastically deformed area (Ap) and Ar. Plastic deformation occurs even at low loads and there is a significant difference in plasticity index between the surface profiles considered. An investigation on how the spectral content of the surface profile influences the results presented is also performed. This is to ensure that the metrological limitations of the optical profilerused to measure the surfaces do not have a significant influence. It is concluded that the highest frequencies of the measured profile have a negligible influence on the real area of contact.
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| 14. |
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| 15. |
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| 16. |
- Almqvist, Andreas, et al.
(author)
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Simulation of piston ring : cylinder liner lubrication considering layered fluid films
- 2009
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In: Tribologia : Finnish Journal of Tribology. - 0780-2285. ; 28:3-4, s. 44-58
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Journal article (peer-reviewed)abstract
- During the operation of hydrodynamically lubricated devices a fully formulated lubricant has the ability to form layers at the surfaces. A friction modifier's task is to adjust the interaction between lubricant and the surface so that friction is lowered. An antiwear additive creates a protective layer on the surface and this definitely influence the performance of the lubricated device. To gain fundamental understanding, models that address the modified liquid - solid interaction due to the formation of layers, but also models that may be used to study the effects of layers already formed on the contacting surfaces are required. In this paper, two non-Newtonian lubricant rheology models that may be used to simulate reacted layers resembling those created by lubricant additives are adopted for the simulation of the piston ring - cylinder liner lubrication problem. The possibility of layer to layer interaction, which is likely to occur in the convex conjunction between the ring and the liner, is considered and this extends the models found in the literature. The effects induced by this type of layering are studied by using a modified Reynolds' equation where the coefficients have been corrected with factors that accounts for the layer properties. This enables, effectively, studies of layers resembling those created by lubricant additives during the operation of the lubricated conjunction between a piston ring and a cylinder liner.
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| 17. |
- Almqvist, Andreas, et al.
(author)
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Simulation of piston ring : cylinder liner lubrication considering layered fluid films
- 2008
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In: Proceedings of the 35th Leeds-Lyon Symposium on Tribology, 2008.
-
Conference paper (other academic/artistic)abstract
- During the operation of hydrodynamically lubricated devices a fully formulated lubricant has the ability to form layers at the surfaces. Such layers alter the interaction between the lubricant and the surface that definitely will influence the performance of the lubricated device.To gain fundamental understanding, models that address the formation of layers and the altered liquid – solid interaction, but also models that may be used to study the effects of existing layers are required. In this paper, non-Newtonian lubricant rheology models that may be used to resemble layers of variable shear strength – wall-slip specifically – are considered for the simulation of the piston ring - cylinder liner lubrication problem.The effects induced by this type of layering are studied by using a modified Reynold’s equation where the coefficients have been corrected with factors that accounts for layer properties. This enables, effectively, studies of immobile layers as well as wall-slip in the lubricated conjunction between a piston ring and a cylinder liner.
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| 18. |
- Almqvist, Andreas, et al.
(author)
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The effect of two-sided roughness in rolling/sliding EHL line contacts
- 2004
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In: Transient processes in tribology. - Amstersam : Elsevier. - 0444517065
-
Conference paper (peer-reviewed)abstract
- In most theoretical studies carried out to date on the effect of surface roughness in elastohydrodynamic lubrication (EHL) one surface is considered smooth and one as being rough. In real tribological contacts however, both surfaces normally have similar roughness heights. When modelling a rolling contact it is possible to simply sum the roughness of the two contact surfaces but in a sliding EHL contact, a continuously changing effective surface roughness occurs. The aim of this work was to investigate the influence of elementary surface features such as dents and ridges on the film thickness and pressure. This was done numerically using transient non-Newtonian simulations of an EHL line contact using a coupled smoother combined with a multilevel technique. Four different "overtaking" phenomena were investigated; ridge-ridge, dent-ridge, ridge-dent, and dent-dent. It was shown that the minimum film-thickness produced by a ridge is further reduced in a dent-ridge overtaking event. The squeeze effect seen in the ridge-ridge case resulted in large deformations and film-thickness heights comparable to the corresponding smooth case just before the overtaking event occurred. These local effects arising from simulating two-sided roughness were compared to simulations using a traditional "one-sided rough surface contacting a perfectly smooth surface.".
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| 19. |
- Almqvist, Andreas, et al.
(author)
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The homogenization process of the time dependent Reynolds equation describing compressible liquid flow
- 2007
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In: Tribologia : Finnish Journal of Tribology. - 0780-2285. ; 26:4, s. 30-44
-
Journal article (peer-reviewed)abstract
- To increase the hydrodynamic performance in different machine elements during lubrication, e.g. journal bearings and thrust bearings, it is important to understand the influence of surface roughness. In this connection one encounters different approaches commonly based on some form of the Reynolds equation. They may generally be divided into deterministic- and averaging- techniques. The former regards all surface roughness information and provides a detailed understanding of the local effects that arise. The latter method is suitable when investigating how the surface roughness affects performance of the machine element as a whole. Homogenization is a rigorous mathematical concept that when applied to a certain problem may be thought of as an averaging technique also providing information about local effects. In this work the compressible time dependent Reynolds equation is homogenized. Related problems have recently been analyzed by homogenization techniques under various assumptions. In the present paper the compressibility is modeled assuming a constant lubricant bulk modulus. The formal method of multiple scale expansion is used to derive a so-called homogenized equation and a numerical solution method to solve both the deterministic problem and the homogenized problem is implemented. The numerical results clearly show that the solution of the homogenized equation is a suitable approximation to the solution of the deterministic problem. It is also demonstrated that for small values of the roughness wavelength, the homogenization technique is superior, since the solution of the deterministic problem requires an extremely fine discretization mesh. More over, the solution of the time dependent homogenized problem may in some cases be reduced to solve a stationary problem that facilitates the solution process and interpretation of results.
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| 20. |
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| 21. |
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| 22. |
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| 23. |
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| 24. |
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| 25. |
- Almqvist, Roland, et al.
(author)
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Accountingization and the multiplying of value : 25 years of valuation in a Swedish municipality
- 2018
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Conference paper (other academic/artistic)abstract
- In this study, we follow how valuation practices evolve over a 25 years period in one single municipal Swedish organisation: The City of Stockholm. By delving into the performativity of accounting instruments, i.e. how accounting becomes part of making up the world we live in, the present study aims at extending the understanding we regarding that accountingization of the public sector rests on external pressures to adopt accounting, and the activity of organisational actors. Guided by a sociomaterial approach, the study shows how the making of conditions for valuation is hard work and fraught with contradictions. For accountingization to “succeed” in such an environment, a series of preparations have to be done that establishes the conditions for accounting to work. These preparatory arrangements are examined, and it is suggested that they are integral for accounting to become dominant in determining what is valuable and not.The study does not end here, however. Instead, it continues the analysis further, and examines what happens “after” accountingization is “done”. By doing this, it is shown that not only does accounting need certain conditions to work – to be successful in dominating valuation practices and determining what is valuable; accounting, itself, also comes to form conditions for valuation in practice, and in doing so it becomes problematic and therefor needs to be strategically managed. It is argued that this is a process that needs to be further analysed as a performative spiral. This spiral entails the emergence of conditions that allows constitutive elements, such as accounting, to define what is valuable and what is not, constituting both valuability and non-valuability. Through this participation in the constitution of “thingness” – i.e. which things that matter in particular systems of valuation – and “otherness” – i.e. which things that do not matter in particular systems of valuation – accounting participates in multiplying value. Because when things are othered, that is, excluded from a specific valuation practice, it becomes the problem of other practices; and when things that are defined as valuable in one valuation practice begins to matter in other valuation practices, this particular, intruding, version of the valuable becomes problematic for that practice. The main contribution by this paper is to show how accounting, in becoming conditions for valuation, also participates in the multiplying of value.
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| 26. |
- Almqvist, Roland, et al.
(author)
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Att styra sig igenom besvärliga situationer : Kommunal styrning som tradition, transaktion och relation
- 2013
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Reports (other academic/artistic)abstract
- Kontinuerlig effektivitet, god ekonomisk hushållning samt styrning och ledning är ord som alla som arbetar i, eller företräder en kommun, måste ta ställning till mer eller mindre dagligen och väl fungerande styrmodeller har varit prioritet åtminstone sedan mitten av 90-talet i många kommuner eftersom de setts som en förutsättning för att hantera besvärliga situationer. Samtidigt har detta inte skett utan problem vilket innebär att implementering och användning av ett nytt styrsystem kan innebära en besvärlig situation i sig. Denna rapport behandlar främst olika styrsystems egenskaper och hur dessa egenskaper påverkar en kommunal organisations kapacitet att hantera besvärliga situationer, vilka egenskaper som underminerar samma kapacitet men också hur olika rationaliteter inom samma system skapar problem ochf örutsättningar för varandra. Kort sagt handlar denna rapport om hur organisationer kan styras genom besvärliga situationer, inklusive de situationer som uppkommer genom styrsystemet självt. Utgångspunkten för rapporten är att styrsystemet är till för att få alla i organisationen att dra åt samma håll men att detta försvåras av den diversifierade kommunala organisationen där en mängd underorganisationer, funktioner och yrkesgrupper ska koordineras för bästa möjliga måluppfyllelse. Rapporten utgår också från de svårbrutna traditioner som finns inom dessa väl etablerade underorganisationer, funktioner och grupperingar där nya sätt att värdera och skapa värde i organisationen ofta möts av motstånd från de som har ett mer traditionellt förhållningssätt, dels till styrning och förvaltning av organisationen, men också till hur kommunal service skall produceras på ett professionellt sätt. För att bryta eller, i vissa fall, dra nytta av dessa traditioner behöver ett styrsystem fånga upp och kommunicera de värden som den kommunala organisationen står för. Det traditionella systemet behöver alltså kompletteras med andra typer av infallsvinklar för att kunna utvecklas och förbättras. Här tar rapporten hjälp av Broadbent och Laughlins (2009) ramverk, som lyfter fram två generella sätt att närma sig problematiken med traditionella system i en organisation. Genom att följa Broadbent och Laughlin, argumenterar vi för att ett styrsystem, förutom att vara traditionellt, antingen kan vara transaktionellt, d v s underbyggt av en instrumentell rationalitet, eller relationellt, d v s underbyggt av en kommunikativ rationalitet. Vi argumenterar också för att det är genom att balansera dessa rationaliteter och vara medveten om dess styrkor och svagheter som ett styrsystem kan användas för att fånga upp och identifiera de största utmaningarna – den grundläggande förutsättningen för att framgångsrikt styra sig igenom dem. Det är när rationaliter och systemtyper möts och utvecklar varandra som styrsystem stöter på dessa utmaningar, där dilemman och paradoxer uppstår, men det är också i dessa möten som styrsystem kan uppnå sin fulla potential. Målet med rapporten är att ge kommunerna ytterligare verktyg för att skapa väl fungerande styrsystem som kan användas för att styra sig igenom besvärliga situationer. Rapportens ramverk lägger grunden för en diskussionom vilka problem som kan tänkas uppstå i designen av ett styrsystem, men det ger också en del svar på vilka lösningar som kan vara viktiga givet det tänkesätt som genomsyrar en organisation. Detta görs genom att analysera empiri från tre kommuner som ingår i det nationella kommunforskningsprogrammet för att påvisa vilka konsekvenser de traditionella, transaktionellaoch relationella egenskaperna kan få för styrsystemets funktion och kapacitet att hantera besvärliga situationer och skapa värde.
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| 27. |
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| 28. |
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| 29. |
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| 30. |
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| 31. |
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| 32. |
- Almqvist, Roland, et al.
(author)
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Debatten om NPM behöver nyanseras
- 2014
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In: Kommunal Ekonomi. - Göteborg : Kommunalekonomernas förening. - 0282-0099. ; :1, s. 25-26
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Journal article (pop. science, debate, etc.)
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| 33. |
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| 37. |
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| 38. |
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| 39. |
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| 40. |
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| 41. |
- Almqvist, Roland M., et al.
(author)
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Boken om ekonomistyrning
- 2016. - 1
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Book (other academic/artistic)abstract
- Denna bok ger en bred introduktion till ämnet ekonomistyrning. Boken speglar ekonomistyrningens relevans för dagens organisationer inom näringsliv, offentlig sektor och civilsamhälle. Författarna går igenom de grundläggande modeller, verktyg och processer som traditionell ekonomistyrning erbjuder. Här märks ekonomiska ansvarsenheter, resultat- och balansräkning, kassaflödesanalys, nyckeltal, belöningssystem, budgetering, kalkylering på kort och lång sikt, internpriser samt avvikelseanalys.Boken om ekonomistyrning utgår från att ekonomistyrningen har en central roll i att skapa mer hållbara organisationer och lägger betydande vikt vid aspekter som sociala och miljömässiga kostnader, projektstyrning, miljöinvesteringar och humankapital. Boken har därmed ett tydligt hållbarhets- och samhällsperspektiv.Författarna betonar även vikten av att ekonomistyrningen utgör en välavvägd helhet genom den så kallade styrmixen. En genomtänkt styrmix ger verktyg för att motivera medarbetare att arbeta mot gemensamma mål och skapa konkurrenskraftiga organisationer. Till boken finns ett rikt övningsmaterial i form av en övningsbok.
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| 42. |
- Almqvist, Roland M, et al.
(author)
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Boken om ekonomistyrning
- 2022. - Fjärde upplagan
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Book (other academic/artistic)abstract
- Denna bok ger en bred introduktion till ämnet ekonomistyrning. Boken speglar ekonomistyrningens relevans för dagens organisationer inom näringsliv, offentlig sektor och civilsamhälle. Författarna går igenom de grundläggande modeller, verktyg och processer som traditionell ekonomistyrning erbjuder... Denna övningsbok utgör ett komplement till Boken om ekonomistyrning. Övningsboken knyter an till huvudbokens breda introduktion till ekonomistyrning och innehåller övningar som är uppbyggda kring situationer i såväl tillverknings-, tjänste- och handelsföretag som offentlig sektor och civilsamhälle...
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| 43. |
- Almqvist, Roland M, 1964-
(author)
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Icons of New Public Management : four studies on competition, contracts and control
- 2004
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Doctoral thesis (other academic/artistic)abstract
- Public organizations have undergone major changes over the past few decades. The umbrella term used to characterize these changes in the style of public administration is ‘New Public Management’ (NPM). NPM is a cluster of ideas borrowed from the conceptual framework of private-sector administrative practice –– a multifarious concept, covering diverse ideas and theories about what the nature of public management and administration should be. Arguably, then, NPM is primarily not a practitioners’ product but, rather, a construct of the research community, which assembled the programmatic aspects of NPM. The impact of these programmatic aspects on public administrative routines, operations and everyday work is a matter of analysis at the technological level.This thesis studies both the programmatic and the technological aspects of NPM. It focuses on how the programmatic aspects of NPM transform into technological aspects and how we can understand the outcome of these transformations, i.e. NPM’s impact on public administrative practice. The four discrete papers of the thesis cover three aspects (‘Icons’) of NPM – ‘Competition’, ‘Contracts’ and ‘Control’ – in depth:1. Paper I presents a method for isolating effects of the competition threat, with three possible approaches. All three include cost-cutting with respect to full-time annual staff appointments, but combine it with a number of changing variables. The results indicate one plausible conclusion: that one effect of the threat of competition has been to boost savings. In the units concerned, this effect – in terms of a mean cost reduction – may be estimated between 4 and 6 per cent.2. Paper II seeks to study how quality issues have been managed by contract. First, it presents some of the conceptual (programmatic) arguments of ‘Management by Contract’, discussing the structural arguments generally used (the purchaser/ provider split) and a common method (competitive tendering). Second, it presents some technological effects based on empirical findings. The paper’s concluding statement is that there is a gap between the programmatic and technological dimensions. Five interpretations intended to explain this gap are put forward.3. Paper III investigates the existence and function of various mechanisms of internal change in relation to broader aspects of change and characteristics of management control systems. The findings indicate that organizations can continuously transform their management control systems by creating, and promoting the use of, specific transformation mechanisms. In the two organizations studied, these mechanisms include internal benchmarking and internal contracting.4. Paper IV evaluates the City of Stockholm’s decentralization reform, which resulted in 24 local suborganizations (district councils). The empirical findings do not appear to fit into a single, allembracing theory, and the kaleidoscopic nature of the reform demands a broad, multidisciplinary approach. This paper therefore contributes to knowledge of the organizational changes that took place by addressing them both in rational terms and as symbolic acts. Although reforms tend to be perceived as ways of shaking up an organization, it is suggested here that they may in fact have a cohesive function – serving to hold the organization together.One general conclusion of this thesis is that NPM cannot readily be described in terms of success or failure. Instead, the four papers provide widely varying perspectives on, and interpretations of, NPM’s practical impact and the technologies that are taking shape in the field. Based on the notion of NPM as a management doctrine, seven contradictory general observations are presented. Sometimes all goes according to plan. Alternatively, the outcome may deviate from the plan; the result may be ‘business as usual’, i.e. little may change; things may only get worse; programmes may have contradictory effects; change may be excessive; and, finally, there may be unexpected but positive effects. Here, the conclusion is that in some cases the solution is to develop the theories and concepts, i.e. the programmatic level, while in others the solution may, instead, involve developing the application and implementation of existing theories and concepts – i.e. the technological level.
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| 45. |
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| 47. |
- Almqvist, Roland, et al.
(author)
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Management control of health - the Swedish example
- 2007
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In: Work Health and Management Control. - Stockholm : Thomson Fakta AB. - 9789176102725 ; , s. 291-318
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Book chapter (other academic/artistic)abstract
- Management control practices have spread to areas other than formerly occupied by traditional management accounting techniques. In this chapter, results from a number of development projects regarding management control of health are presented. The purpose of the chapter is to assess the proposed health statement models in Sweden as leading or lagging management control systems: (1) How are health statements used in the organizations? (2) Could health statements be an effective device to develop management control practices with the aim of improving health? The research has been performed through longitudinal studies including in-depth interviews and observations made over a three-year period. The empirical findings are analyzed using a two-dimensional matrix comprising diagnostic reporting routines and interactive management control functions. Tentative conclusions indicate that the proposed health statement models are mainly based on diagnostic control with a focus on lagging indicators, but there are examples of the successful integration of health statement models with management control models when certain criteria of change are fulfilled.
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| 48. |
- Almqvist, Roland, et al.
(author)
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Management control transformations : a study in change mechanisms and their continuous effect on management control systems
- 2006
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In: Journal of Human Resource Costing & Accounting. - : Emerald. - 1401-338X. ; 10:3, s. 132-154
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Journal article (peer-reviewed)abstract
- Purpose – The purpose of the paper is to clarify ongoing transformations in an organisation's management control systems (MCSs) by investigating the nature and emergence of internal change mechanisms. Design/methodology/approach – This study uses an inductive methodological approach. Data were obtained from focused interviews with managers at different levels in one public and one private Swedish organisation. Various internal and external documents were also analysed. Findings – The findings indicate that one starting point for achieving continuous MCS transformation in organisations is to select specific transformation mechanisms. These mechanisms appear capable of linking various aspects of organisational time and place, and turning general expectations of continuous change into coordinated action through accountability and organisational learning. Research limitations/implications – The study focuses on enablers rather than barriers in MCS transformation processes. Selection of the specific organisations studied was based partly on how well established their practices were in relation to new MCS aspects. Originality/value – The approach of the paper, which goes beyond a rational outcome orientation, focuses on internal mechanisms of change that contribute to an understanding of how and why MCS become dynamic in effect.
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