Conference Paper

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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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    Evaluation of Strategic IT Platform Investments
    (2004) Svavarsson, Daniel; Department of Business Administration
    Quantitative evaluation of strategic IT investments remains a challenging task in most organisations today. An important element of the problem is that though some investments appear to have little direct benefits, they may still be profitable when they serve as important investment platforms. These IT platforms provide value in terms of enabling options on future potentially profitable contingent investments in applications, delivering new or enhanced business capabilities. The benefits, as well as the costs associated with, for example, investments in an Enterprise Resource Planning (ERP) system are uncertain and difficult to measure. Not only is the value contingent on the performance of the initial platform investment, but ERP systems also provide the opportunity to add future applications that may, or may not, be known at the time of the initial investment. The complexity involved with evaluating the IT platform and its embedded options is hence subject to a number of different types of risk depending on the type of platform, the organisation involved and the industry environment. This paper presents a conceptual framework for classifying different types of risks associated with major IT platform Investments in the AEC (Architecture, Engineering and Construction) environment. It then discusses how a real option methodology can be used to extend the classical Discounted Cash Flow (DCF) approach to evaluate and manage the investment by modelling these risks and the associated strategic flexibility. A simple but powerful binomial lattice model is developed and the methodology illustrated in an example where a general contractor has to choose between three alternative investment strategies. Management is faced with the decision whether to upgrade the companies existing management support system or choosing between two different ERP systems. A concluding discussion covers potential implications of using this dynamic evaluation methodology along with opportunities for future research.
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    Globalisation - Taking Diversity Seriously or Fading Away?
    (2001) Widell, Gill; Leijon, Svante; Department of Business Administration
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    Grinding the Blade of Competition - Beyond Knowledge Management in the Pharmaceutical Industry
    (2000) Rimmel, Gunnar; Department of Business Administration
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    Human Resource Disclosures - A Comparison of Information, Providers and Users in Two Corporations
    (2003) Rimmel, Gunnar; Department of Business Administration
    Abstract: This paper is concerned with the relationship between information, providers and users of human resources disclosure in advanced annual reporting practice. Opposing prior disclosure research the focus of this study is not plainly limited to the pure amount of disclosure about human resource information made in corporate annual reports. The centre of attention is also to analyse and compare users’ perception of voluntarily disclosed information on human resources with providers’ intentions of making human resource information publicly available. Thus, it is aimed to establish a picture about human resource disclosures in annual reporting practice. Until now, there is no study available offering a multifaceted illustration on human resource disclosure. A comprehensive review of previous disclosure literature showed that information, providers and users have been studied separately. This study combines different aspects of prior research by applying a tripartite model studying information, providers and users together. The primary purpose of this research is to describe the practice of voluntary information on human resources in corporate annual reports by the comparison of the findings on justification, disclosure and utilisation. The results from this study contribute to better understanding, possibly reducing deficiencies between providers and users of voluntarily human resources disclosures.
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    IFRS Implementation in Listed Companies – Identification of Factors Leading to Inconsistent Application
    (2008-06-17T13:39:21Z) Lundqvist, Pernilla; Marton, Jan; Pettersson, Anna Karin; Rehnberg, Pernilla
    Abstract. This paper presents an exploratory study of factors that lead to inconsistent application of International Financial Reporting Standards (IFRS). We study the reasons for diversity in implementation of IFRS. The literature suggests a large number of different factors that help explain accounting choices, both deliberate and non-deliberate. We use accounting practice as a starting point. Through observation two cases are studied. First, the entire process of IFRS implementation is studied, from local GAAP to full IFRS. Second, we study purchase price allocation in business combinations accounted for according to IFRS 3. The method used is participant observation, where the researcher participated in the actual application of IFRS in selected listed companies. All observations were done in a Swedish setting. We relate our findings to those factors suggested in the existing literature. Consistent with the literature we find that bonus plans, national legal setting and existing practice are influential factors. Additional factors, not discussed much in the literature, are lack of resources and knowledge, and the development of local practice. We also find an interaction between existing practice and economic choice, suggesting that combining different parts of the accounting choice literature would be beneficial.
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    Influence on accounting standard-setting in Sweden by holding positions – An empirical analysis
    (2001) Lumsden, Marie; Törnqvist, Ulla; Department of Business Administration
    In this study a ranking is made of persons based on the number of years that the persons have held positions in standard-setting bodies in Sweden during a period of ten years. The positional approach assumes that people holding positions in units with important functions are able to exercise influence. Applied to accounting standardsetting units of importance are the actual standard-setting units. A decision to issue a standard may be made by a board. However, this decision could be formal in character. Another unit may be the actual standard-setter if that unit produces the standards i.e. if it does everything but making the final formal decision. The number of years that a person has held a position becomes interesting as the process of producing accounting standards frequently goes on during a long period of time. This study shows that there are many persons who have held a position. However, there is a small group of persons who have held a position during many years and also in more than one body. Thus, they have had the opportunity to exercise larger influence than others. As these persons belong to various interest groups it becomes interesting to discuss potential effects for these groups. Furthermore, a comparison is made between the standard-setting bodies focusing the criteria used when selecting the members of the actual standard-setting units. This study shows the importance of considering political aspects when studying accounting standard-setting in Sweden.
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    Intelligent Software Agents: Implications for Marketing in eCommerce
    (1999) Runte, Matthias; Clement, Michel; Rimmel, Gunnar; Department of Business Administration
    The potential for the efficient and effective organization of market processes by using interactive media is hardly used. Intelligent software agents represent one of most interesting the innovative technologies under economical criteria. This article shows how supplier can use software agents for the individualization and automation of their marketing instruments applied. The use of methods from artificial intelligence enables agents to learn. Thus the automatic optimization of the marketing instruments becomes possible to satisfy massive individualized needs of the demander. Moreover it is outlined, which effect the supplier’s use of software agent has on the buying behavior of the demander. Interaction effects are considerated, which develop, if demander likewise use software agents for the support of their purchase process. This article shows that software agents increase the effectiveness and efficiency of market processes on several levels of the Consumer Buying Behavior Model.
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    Judgment in accounting:The case of credit losses in banks
    (2012) Marton, Jan; Runesson, Emmeli
    Principles-based accounting standards require the application of profes- sional judgment in the production of nancial statements. In recent years, the bene ts of such judgment has been debated, for example in relation to fair value measurement. An accounting area where estimates are of partic- ular sign cance is that of credit losses in the banking sector. In this paper, we evaluate the `incurred loss model' under IFRS - an accounting area char- acterized by relatively few estimates compared to the `expected loss model'. We nd that only recognizing incurred losses decreases the validity of loan loss provisions and thus has a negative e ect on the quality of accounting for credit losses in banks. This indicates that the expected loss model would work better to prevent or reduce negative e ects of nancial crises. There are consequently important implications for the IASB as it deliberates whether to adopt the more principles-based `expected loss model'.
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    Knowledge-as-Action and Knowledge Development
    (2000) Rimmel, Gunnar; Diedrich, Andreas; Department of Business Administration
    This paper takes a critical look at the way in which knowledge development programmes are constructed by management in organisations. It is suggested that even though an increasing number of individuals in charge of human resource management is realising that knowledge development is not only concerned with the spreading of information, the difficulties arise when theory has to be put into practice. The paper is a pilot study for a larger project on knowledge development in mergers and acquisitions and is based on the empirical material collected by means of open-ended interviews with human resource managers at 11 large Swedish multinational corporations over a period of roughly half a year. Above all, we will argue that managers can explicate their novel thoughts on knowledge management, but when knowledge development is implemented in organisations, they act within the confines of their existing understanding of reality which is based on modernistic ideals of abstract, expert knowledge and rational tools of making the world more transparent.
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    Making hash out of an elephant. Public private Circular business model development
    (2021-06) Stål, Herman; Bengtsson, Maria; Manzhynski, Siarhei
    A transition to a Circular economy depends on the development of circular business models. Extant research suggests the need for business to cooperate broadly to address sustainability issues of a systemic nature. Thus this paper seeks to explore and explain how business and public actors work together to develop circular business models. We conduct a longitudinal case study of coordination and cooperation between city planners and private developers for vehicle access-without-ownership provision for residents in an area they are planning together. Drawing on an understanding of coordination and cooperation as contingent on its institutional context, we show how frictions between rules, norms and understandings pervade efforts at deciding on value creation and capture. Thus we contribute to the understanding of circular business model development in general and public-private development in particular.
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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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    MANAGING THE SOFT SIDE OF MANAGEMENT ACCOUNTING
    (1999) Rimmel, Gunnar; Lundahl, Lennart; Schiller, Stefan; Department of Business Administration
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    Projects as policy tools in implementing metropolitan policy – a case from Sweden
    (2008-12-18T13:44:33Z) Jensen, Christian
    Implementing public policy is a complicated task. Aside from almost self- applying public policy, for instance new duties on gasoline, spirits and tobacco which resound through society via price signals, policy implementation needs institutions on different levels to transform general policy intent into action. The ‘complexity of joint action’ is persuasively described by Pressman and Wildawsky (1973) and other researchers afterward. Public Administration theories of implementing policies stress that implementation are the result of the interaction of different strategies by various actors who struggle with the problem definition, possible solutions and choice moments. Mutual dependencies are also one of the core assumptions within organizational theory and implementation often involves complex intra-organizational interaction. Mutual dependencies and negotiation emerge because actors do not themselves possess enough resources for achievement of interesting goals. Thus they have to interact with other organizations in order to exchange resources. These complexities need to be seen as contained within different governance structures or political systems on international, national, regional and local level which influence the games played and the legitimacies claimed. One way to handle this complexity is to secure the realization of the intentions from interference with the surrounding stakeholders by organize the activities in a projects management manner. Pressman and Wildavsky also demonstrated that failures are not only caused by bad implementation but also by bad policy instruments. The implementation of public policy occurs in highly varied setting, but it is clear that, quite often, multi-project organization is called for achieve successful results. In this paper I highlight project as a policy tool in implementing metropolitan policy and my claim is the importance of organizational processes; that it is important that there is a fit between the temporary policy organization and the governance structure in which it is implemented.
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    Reputation Management in CSR reports - mapping theoretical perspectives
    (2010) Grahovar, Marina; Rimmel, Gunnar
    From a societal point of view environmental accounting can fill the role of information- provider in the struggle for sustainability. On the one hand, CSR reporting is used by companies to account for their social and environmental responsibility. On the other hand, CSR reporting is used by companies to manage their reputation. The purpose of this study is to make a theoretical overview of what theories are used for explaining how companies’ respond to external pressure by using CSR reporting as a mean to manage their reputation. Therefore, a map over theories is developed to illustrate how ideas within theories developed and how theories connect to each other. This overview is used outline essences from different theoretical perspectives used to describe and explain the use of CSR reports as an instrument for responding to external pressure and managing corporate responsibility. This paper is a work in progress starting to map out theoretical perspectives dealing with corporate social disclosure in general and reputation management through corporate social disclosure in particular. How a unified assumption is dealt with through different theoretical approaches is discussed. It is argued that the emphasis of different theories provides different explanations which can be used to drive research in the field from different theoretical approaches.
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    The Danish Guidelines on Intellectual Capital Reporting Towards A European Perspective on Human Resource Disclosures?
    (2004) Persson, Oskar; Lindstrii, Emma; Blom, Pontus; Rimmel, Gunnar; Department of Business Administration
    Currently, many academics assert that although several companies proclaim their employees as the company’s most valuable resource only a few companies have utilised models and concepts of measuring human resources in their corporate annual reports. Various studies of the users of such information indicate a substantial difference between the type of information that corporations issue in their annual reports and the type of information that is demanded by the users of such reports. Since the concept of intellectual capital became a hot topic for management and accounting practitioners, the interest in reporting voluntary information about corporations’ human resources has increased. In the early days of the IC movement the interest in reporting intellectual capital was widely driven by individual corporate attempts. Denmark might be an exception to the rule as the Danish Ministry of Science, Technology and Innovation sponsored a joint project by accounting researchers and corporations to develop guidelines to report intellectual capital. The focal point of this paper derives from a case study of five Danish corporations that issue intellectual capital statements that are prepared according to this reporting guideline. The paper discusses how these five corporations actually report intellectual capital and how such reports can be used for comparison over years within as well as across corporations. As there is currently a lack of standardisation on reporting intellectual capital and voluntary disclosure about human resources, the paper provides a discussion of the opportunities and threats for European member states were they to apply the Danish guidelines for intellectual capital reporting.
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    The Practice of Human Resource Disclosures - Some Evidence from Information, Providers and Users
    (2002) Rimmel, Gunnar; Department of Business Administration
    This paper is concerned with the relationship between information, providers and users of human resources disclosure in advanced annual reporting practice. Opposing prior disclosure research the focus of this study is not plainly limited to the pure amount of disclosure about human resource information made in corporate annual reports. The centre of attention is also to analyse and compare users’ perception of voluntarily disclosed information on human resources with providers’ intentions of making human resource information publicly available. Thus, it is aimed to establish a picture about human resource disclosures in annual reporting practice. Until now, there is no study available offering a multifaceted illustration on human resource disclosure. A comprehensive review of previous disclosure literature showed that information, providers and users have been studied separately. This study combines different aspects of prior research by applying a tripartite model studying information, providers and users together. The primary purpose of this research is the attempt to expand empirical knowledge about human resource disclosure practice by applying a new approach to existing research. The results from this study contribute to better understanding, possibly reducing deficiencies between providers and users of voluntarily human resources disclosures.