| 1. |
- Cäker, Mikael, 1972, et al.
(author)
-
Controlling and being controlled
- 2020
-
In: Strategic Management Control: Successful strategies based on dialogue and collaboration/ edited by Fredrik Nilsson, Carl-Johan Petri & Alf Westelius. - Cham : Springer Nature. - 2192-8096. - 9783030386399 ; , s. 87-99
-
Book chapter (other academic/artistic)
|
|
| 2. |
|
|
| 3. |
|
|
| 4. |
- Cäker, Mikael, 1972, et al.
(author)
-
Management Control and Multiple Objectives: Varieties in integration
- 2023
-
In: 13th European Network for Research in Organisational & Accounting Change (ENROAC) 2023, Mälardalen University, Vesterås, Sweden.
-
Conference paper (peer-reviewed)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.
|
|
| 5. |
- Cäker, Mikael, 1972, et al.
(author)
-
Organising multiple objectives: Sustainability in control as practice
- 2023
-
In: Nordic Accounting Conference, Copenhagen.
-
Conference paper (peer-reviewed)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.
|
|
| 6. |
- Cäker, Mikael, 1972, et al.
(author)
-
Performance measurement systems, hierarchical accountability and enabling control
- 2022
-
In: Accounting and Business Research. - : Routledge. - 0001-4788 .- 2159-4260. ; 52:7, s. 865-889
-
Journal article (peer-reviewed)abstract
- The theory of enabling control explains how the development and design of performance measurement systems (PMSs) induce subordinate managers to experience PMSs as enabling. However, PMSs are often vital to superior managers' control. The empirical research indicates that PMSs cease to be enabling when given a large degree of attention in control processes. We use a qualitative case study, abductive research, and a hierarchical accountability perspective to explore how superior managers' use of PMSs for control purposes may support subordinate managers' experience of PMSs as enabling. We show how superior managers' choices of how to use PMSs to demand and react to accounts may trigger subordinate managers to use the design characteristics of enabling control. We also show how PMSs can be important to superior managers' control and still be experienced as enabling by subordinate managers. We show the importance of two choices for superior managers' use of PMSs in hierarchical accountability: (1) extend performance evaluation over time and (2) limit the discretion for subordinate managers to play out within hierarchical communication.
|
|
| 7. |
- Hartmann, Berit, et al.
(author)
-
Sustainable Business as Practice: Insights from a Swedish Savings Bank
- 2023
-
In: 13th European Network for Research in Organisational & Accounting Change (ENROAC) 2023, Mälardalen University, Vesterås, Sweden.
-
Conference paper (peer-reviewed)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.
|
|
| 8. |
|
|
