Conference Paper

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Browsing Conference Paper by Author "Beusch, Peter"

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    A Critical Perspective on Trust & Management Control Concepts
    (2014) Beusch, Peter
    Purpose – This article critically examines concepts of trust and concepts of management control particularly for themself and together. Some of the most prominent/influential concepts, and the underlying assumptions behind them, are problematized and re-conceptualized in order to generate new research questions. Design/methodology/approach – A theorizing methodology is used, including the analysis and problematization of the content of important concepts found, which is grounded in the imperative literature of the fields. Findings – Two rather distinct research perspectives, hence a ‘rational or behaviour and action oriented’ versus an ‘emotional and values and belief oriented’ can be made out in the research field of management control and the field of trust but also the fields combining these research areas. Particular researchers’ use of specific constructs, and the absence of conflicting constructs within the same perspective, demonstrates that reality out there is still mainly described in two different ways. However, both ways ignore some aspects of reality and the world as it is in practice. One interesting finding describes how trust could be seen as a ‘package’ as well, the same way as we in the field are speaking about ‘management control packages’ (Malmi & Brown, 2008). Originality/value – Several new models illustrate the re-conceptualized constructs of trust and management control, for itself and together. These models must be further evaluated in order to achieve real validity and can as such, in this paper only be seen as provocative. The aim with this stimulation is to generate truly new research questions and this with help of ‘thinking outside the box’ as this research is not supposed to be ‘footnote-on-footnote research’ (Alvesson and Sandberg, 2011).
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    A tentative model of Management Accounting and Control in the Integration Processes of Mergers & Acquisitions
    (2005) Beusch, Peter; Department of Business Administration
    This article combines the areas of mergers and acquisitions (M&As) and management accounting and control systems (MACS) by developing a tentative model that shows the important variables and how they determine MACS’ involvement in M&A integration processes. M&As have grown, measured both in numbers and size, in recent decades and have become very popular strategic business tactics to achieve economies of scale and scope. In fact, some believe that they have even exceeded the internal or ‘organic’ growth of organizations. However, approximately two of every three M&As fail to achieve the intended goals which were the stated reasons for the business deal. The explanation given for this high failure rate is often bad integration management, and this can also be assumed to be true when it comes to the integration of MACS. The aim with this article is to collect the content of the few explicit and the many implicit studies in the field and build a model that can be used for further research. Hence, this article is the result of a comprehensive literature study and it shows that the role and function of MACS in M&A integration processes can be interpreted in many different ways, above all depending on which perspective, view, or theory is used. From this follows, that the research area under investigation can be recognized in the context of three main dimensions. These are a socio-cultural one, a political-ideological one, and a technical one. These fairly theoretical and research dependent variables also have an impact on how more pragmatic variables are described. Five such main groups of more pragmatic variables are defined in this article and the MACS’ involvement in M&A integration processes is illustrated.
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    Management Control for Sustainability: The Development of a Fully Integrated
    (2016) Beusch, Peter; Dilla, William; Frisk, Elisabeh; Rosén, Magnus
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    Towards sustainable capitalism in the development of higher education business school curricula and management
    (2013-10) Beusch, Peter
    Purpose – This article accounts for, and conceptualizes, the internal and external forces that influence higher education business schools as they strive to integrate sustainability issues into their curricula in the effort to achieve a more sustainable (yet capitalist) world. Design/methodology/approach – A case study approach is used for the research, which is grounded in the relevant literature, to investigate sustainable development issues in the context of a Swedish business school (university level). The empirical data consists of a review of internal documents plus E-mail surveys and interviews and discussion seminars with university teachers/researchers and key administrators. Findings – Two models are presented that map the various internal and external forces behind business schools’ curriculum change. One important finding describes how supply and demand influences business schools and recruiters of business students. Limitations - Because this research is based on a single case study, the analysis and the mapping in the article are somewhat limited in their general applicability. However, the research context of the business school permits drawing conclusions that may apply to a broad class of colleges or departments in higher education. In addition, because the research is supported by significant ideas from the literature, general inferences may be drawn about business school curricula. Originality/value – The two tentative models provide a holistic framework that adds to our understanding of the composition and interrelationship of influential forces on business schools when major changes in curricula and their management are contemplated.