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  • 1.
    Abrahamsson, Gun
    et al.
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Englund, Hans
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Gerdin, Jonas
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    On the (re)construction of numbers and operational reality: A study of face-to-face interactions2016Ingår i: Qualitative Research in Accounting & Management/Emerald, ISSN 1176-6093, E-ISSN 1758-7654, Vol. 13, nr 2, s. 159-188Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Purpose: This paper aims to examine the mobilization of management accounting (MA) numbers and metrics in social interactions. The purpose is to develop a model of how and why managers perceive and mobilize (new) MA numbers/metrics in a changing way over time in situated face-to-face interactions.

    Design/methodology/approach: An observation-based qualitative field study of a change project in a large manufacturing company is used as the basis for our analysis.

    Findings: The empirical study shows that MA numbers and metrics are essential when semi-distant managers strive to solve problems and achieve radical improvement targets, but that the ways in which existing and new metrics are perceived and mobilized during face-to-face interactions change over time. The study provides both a detailed account of the emergent nature of the transformation process and a number of mechanisms as to why managers (inter-)act the way they do to produce such change.

    Originality/value: The paper problematizes the generally held view that MA numbers and metrics primarily work as a structuring device in face-to-face interactions, and also, how the processes are constituted through which MA is transformed into such a structuring device. The paper also adds new insights to our understandings of why managers (inter-)act the way they do to produce MA change.

  • 2.
    Abrahamsson, Gun
    et al.
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Englund, Hans
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Gerdin, Jonas
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Organizational identity and management accounting change2011Ingår i: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 24, nr 3, s. 345-376Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Purpose – This paper aims to examine how and why management accounting practices are linked to an organization's identity and identity discrepancies.

    Design/methodology/approach – A qualitative field study of a one-year change project in a large manufacturing company is used as the basis for the analysis.

    Findings – The empirical study reveals how discrepancies between organizational members' perceived identity and their construed external (and desired future) image both influence and are influenced by emergent accounting practices. Empirical evidence suggests such a reciprocal relationship between accounting and identity, since accounting practices are an important means of (de)legitimizing an organization's current self-perception.

    Research limitations/implications – The uncovered reciprocal relationship between management accounting practices and organizational identity (discrepancies) have implications for a broader literature, including the works on how different forms of control interact as a “control package” and the discourse on potential sources of organizational identity change.

    Originality/value – Although it has previously been suggested that management accounting may be an important means for, as well as an outcome of, processes of identity (re)constructions in organizations, this study suggests a more complex interplay than has previously been noted in the literature. Specifically, it was found that organizational identity may for a considerable time work as a highly influential and largely unquestioned categorical imperative, signifying the boundaries of appropriate organizational action. At times, however, accounting practices may spark (re)constructions of identity discrepancies through: providing identity-inconsistent evidence; and using (new) measures in a “feed-forward” manner to explore possible ways to close such perceived discrepancies.

  • 3.
    Abrahamsson, Gun
    et al.
    Örebro universitet, Institutionen för ekonomi, statistik och informatik.
    Gerdin, Jonas
    Örebro universitet, Institutionen för ekonomi, statistik och informatik.
    Exploiting institutional contradictions: the role of management accounting in continuous improvement implementation2006Ingår i: Qualitative Research in Accounting & Management/Emerald, ISSN 1176-6093, E-ISSN 1758-7654, Vol. 3, nr 2, s. 126-144Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Purpose: Based on an institutional perspective, this study explores the role of management accounting (MA) in promoting or impeding changes in the employees’ conceptions of shopfloor worker responsibility in a company trying to implement a Continuous Improvement (CI) working practice.

    Methodology/approach: We use an ethnographically inspired research method where weekly CI meetings in two workgroups were observed over a period of eight months and in-depth interviews with managers and operators were conducted regularly.

    Findings: The study reveals that active and skilful exploiters of inconsistencies within social arrangements may use MA as one important way of transforming a traditional vertical view of worker responsibility into a more horizontally-oriented view by: creating collective reflection and reasoned analysis of the limits of the present order; and, by visualizing and justifying an alternative model(s) of social behaviour. However, the study also shows that MA may contribute to the reinforcement of a vertical view by the use of group-level measures strictly as a one-way performance monitoring device.

    Research limitations/implications: Arguably, it is worthwhile to explore the existence of ‘institutional heterogeneity’ because our study highlights that ‘contradictions’ between social orders may not only nurture institutional stability, but may also be a necessary (although not sufficient) condition for institutional change.

  • 4.
    Abrahamsson, Gun
    et al.
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Gerdin, Jonas
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Helin, Sven
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Management accounting and organizational change - an institutional perspective2005Konferensbidrag (Refereegranskat)
  • 5.
    Englund, Hans
    et al.
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Gerdin, Jonas
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Agency and structure in management accounting research: reflections and extensions of Kilfoyle and Richardson2011Ingår i: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 22, nr 6, s. 581-592Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    This paper is a reaction to and extension of Kilfoyle and Richardson's (K&R) paper “Agency and structure in budgeting: thesis, antithesis and synthesis” [Critical Perspectives on Accounting, 2011;2:183–199] with the aim of contributing to the ongoing discussion about how to conceptualize agency and structure in management accounting research. More specifically, while we fully sympathize with K&R's overall conclusion that a duality perspective (as opposed to dualism) has the best potential to address the intriguing paradox of embedded agency, we also argue that some of their writings open up for multiple interpretations, of which some may be problematic if we want to dissolve the separation of agency and structure. As a reaction to this, we propose a number of specifications resulting in a duality perspective which is grounded in a ‘flat and local’ ontology. This perspective, in turn, forms the basis for the development of a general framework which identifies four principal origins of embedded agency, of which K&R mainly discuss one. In relation to K&R, our paper thus extends their line of argument by suggesting a number of interesting, yet largely unexplored avenues for future management accounting research.

  • 6.
    Englund, Hans
    et al.
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Gerdin, Jonas
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Developing Enabling Performance Measurement Systems: On the Interplay Between Numbers and Operational Knowledge2015Ingår i: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, Vol. 24, nr 2, s. 277-303Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Performance measurement systems (PMSs) are generally regarded to serve the needs of top managers. However, a growing literature has started to explore what it takes for these systems to be(come) enabling also for those whose performance is being measured. In this paper, we build on and add to this literature by providing ethnographic insights into how and why a group of middle-managers transformed a set of performance measures, initially developed as monitoring devices for top management, into a so-called enabling PMS. Regarding how this came about, we elaborate on how actors mobilised two different forms of mental models of the operations (specific and generalised), and a set of number-to-number tactics, as important means in their development work. Regarding the why-question, we identify a high evaluation pressure from top management, in combination with recurrent reconstructions of the existing mental models of operations, as important conditions that worked to initiate, fuel, and, eventually, cease the process.

  • 7.
    Englund, Hans
    et al.
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Gerdin, Jonas
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Management accounting and the paradox of embedded agency: A framework for analyzing sources of structural change2018Ingår i: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 38, s. 1-11Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    In recent years there has been a large and growing stream of management accounting research focusing on the theoretical puzzle often referred to as the paradox of embedded agency. That is, how can embedded agents come to (un-)intentionally change social structures when their interpretations, intentions, and rationalities are all shaped by these very structures? As a means of addressing this paradox we elaborate on how six qualities of social structures may work as sources of embedded agency, namely their Generality, Inadequacy, Ambiguity, Multiplicity, Embeddedness, and Reflexivity. This so-called GIAMER framework is then used to analytically disentangle common ways of explaining the paradox within the management accounting area and to propose ideas for future research. We close the editorial by presenting the three papers included in this Special Issue.

  • 8.
    Englund, Hans
    et al.
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Gerdin, Jonas
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Micro-dynamics of emergent organizational identity change2012Ingår i: Corporate Reputation Review, ISSN 1363-3589, E-ISSN 1479-1889, Vol. 15, s. 240-262Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    This study explores the micro-dynamics of the interrelationship between organizational identity as cognition and as embedded in organizational practice. Building on detailed data on actions and interactions from a longitudinal case study, we find that, even when existing identity essentially constrains daily (inter-) actions, a significant change potential is inherent in the daily micro-processes in which the existing identity is (re)produced. Based on this, we propose a grounded model that highlights a number of important, yet previously unexplored, mechanisms and conditions that contribute to explain emergent organizational identity change processes.

  • 9.
    Englund, Hans
    et al.
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Gerdin, Jonas
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Performative technologies and teacher subjectivities: A conceptual framework2019Ingår i: British Educational Research Journal, ISSN 0141-1926, E-ISSN 1469-3518, Vol. 45, nr 3, s. 502-517Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Critical educational literature suggests that an increased reliance upon performative technologies is currently transforming the very foundations from which teacher subjectivities are constructed. Arguably though, the number of studies pointing to this risk or tendency is considerably larger than the ones theorising why this should be the case. Further, in those cases where the relationship between performative technologies and teacher subjectivities is theorised, the psychological mechanisms that the technologies appeal to are seldom brought to the fore. Based on this, the purpose of this article is to theorise the psychological mechanisms that performative technologies appeal to and work through, by means of identifying, systematising and elaborating extant understandings of such mechanisms in the critical educational literature. The results are presented in the form of a conceptual framework (referred to as the CMIS-framework) which suggests that one and the same performative technology may play many different roles, where each such role appeals to and works through a particular psychological mechanism. Importantly, depending on the type of psychological mechanism that is appealed to, the CMIS-framework suggests that this will lead to teachers (un)- consciously conducting particular forms of subjectivising work upon themselves, here referred to as compliance, mirroring, identification and self-realisation (CMIS).

  • 10.
    Englund, Hans
    et al.
    Örebro universitet, Handelshögskolan vid Örebro universitet.
    Gerdin, Jonas
    Örebro universitet, Handelshögskolan vid Örebro universitet.
    Structuration theory and mediating concepts: Pitfalls and implications for management accounting research2008Ingår i: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 19, nr 8, s. 1122-1134Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Giddens’ way of conceptualizing how structures work as both the medium for and outcome of human action – duality of structure –has been emphasized as a valuable point of departure when studying management accounting in its social context. However, we argue that in the literature there are different ways of using mediating concepts between social structure and action, whereby management accounting systems are conceptualized as both the medium for action, and human action as such. Using the often-cited article by Burns and Scapens [Burns J, Scapens RW. Conceptualizing management accounting change: an institutional framework. Management Accounting Research 2000;11(1):3–25] as an illustrative example, we discuss theoretical and methodological consequences of these different ways of conceptualizing management accounting. A main conclusion is that when management accounting is defined through concurrently referring to both ‘virtual’ structures that generate action and the situated doings of individuals, structure and action risk becoming conflated and there is a risk of drawing erroneous conclusions about structural change or stability. The paper closes with some methodological suggestions as to how these problems can be avoided.

    © 2007 Elsevier Ltd. All rights reserved.

  • 11.
    Englund, Hans
    et al.
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Gerdin, Jonas
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Structuration theory in accounting research: applications and applicability2014Ingår i: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 25, nr 2, s. 162-180Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Ever since Giddens’ structuration theory (ST) was introduced into the accounting literature some 25 years ago, it has strengthened its position as one of the major schools of thought used to explore accounting as organizational, social and political phenomena. The purpose of this study is to review how ST has been applied, and can be applied, in this sizeable literature. Overall, the review of some 65 published papers, suggests that not only has ST contributed to challenge the assumptions of ‘inherent and functional’ features of accounting systems per se characterizing mainstream research, but also to develop other alternative theoretical perspectives. However, our review also suggests several limitations. These include that the accounting community has not really worked as a collective to develop a structurationist understanding of accounting practices, and that most researchers remain largely uncritical to ST as a theory. We also find that accounting scholars have not yet developed a mutual understanding of how to interpret ST (i.e. there are conceptual unclarities and even inconsistencies), or how to apply ST methodologically in empirical research. Based on these limitations, and the identification of a number of ‘black spots’ in the literature, we suggest several directions for future scholarly effort.

  • 12.
    Englund, Hans
    et al.
    Örebro universitet, Handelshögskolan vid Örebro universitet.
    Gerdin, Jonas
    Örebro universitet, Handelshögskolan vid Örebro universitet.
    Transferring knowledge across sub-genres of the ABC implementation literature 2008Ingår i: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 19, nr 2, s. 149-162Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    In the last decade, a continuous stream of empirical articles has investigated howvarious implementation process factors (including, top management support, adequate resources, and ABC training) influence ABC implementation success. However, at the same time, a growing number of researchers have criticised this ‘mainstream approach’ for, among other things, neglecting issues of power and politics and for viewing ABC implementations as something inherently positive. Based on Lukka and Granlund’s [Lukka, K., Granlund, M., 2002. The fragmented communication structure within the accounting academia: the case of activity-based costing research genres. Acc. Organ. Soc. 27, 165–190] call for communication between various streams of ABC research, the purpose of this paper is to discuss how the ‘mainstream’ implementation literature may benefit from insights made in the politically oriented literature. A key conclusion is that such an analysis not only provides us with enriched explanations of the relatively strong and coherent findings in the ‘mainstream’ ABC implementation literature, but has also the potential to explain ‘unexpected’ and ‘contradictory’ results found in this stream of research. Based on these observations, a number of directions for future research are proposed.

  • 13.
    Englund, Hans
    et al.
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Gerdin, Jonas
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    What can(not) a flat and local structuration ontology do for management accounting research?: A comment on Coad, Jack and Kholeif2016Ingår i: Qualitative Research in Accounting & Management/Emerald, ISSN 1176-6093, E-ISSN 1758-7654, Vol. 13, nr 2, s. 252-263Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Purpose: The purpose of this paper is to provide a commentary on “Structuration theory: reflections on its further potential for management accounting research”, a paper by Coad et al.

    Design/methodology/approach: This paper presents, discusses and challenges the critique that Coad et al. direct towards the notion of a flat and local structuration ontology in management accounting research.

    Findings: This paper offers a number of reflections upon Coad et al.’s key arguments against a flat and local structuration ontology in extant accounting research. Based on the authors’ understanding of such an ontology, they also elaborate on what they believe a flat and local structuration ontology “can do” and “cannot do” for accounting research. Overall, the authors agree with Coad et al. that there is indeed an ontological divide between their different views on a flat and local ontology; a divide largely related to whether researchers have an essentialist view on social phenomena. However, the authors believe that Coad et al.exaggerate how this ontological divide has affected, and may affect, future empirical management accounting research.

    Originality/value: This paper expands the current understanding of a flat and local structuration ontology in management accounting research.

  • 14.
    Englund, Hans
    et al.
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Gerdin, Jonas
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Abrahamsson, Gun
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Accounting ambiguity and structural change2013Ingår i: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 26, nr 3, s. 423-448Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Purpose - The purpose of this paper is to present an emergent model showing the change potential inherent in the mirroring of time-space bound metrics and numbers in management accounting (MA) and other cognitive frames.

    Design/methodology/approach - An observation-based qualitative field study of a change project in a large manufacturing company is used as the basis for the analysis.

    Findings - The empirical study shows that as actors recurrently mirror time-space bound metrics/numbers in MA and other cognitive frames, three forms of ambiguity may occur. Definitional ambiguities occur as actors' extant MA frame cannot fully account for the metric as such, while representational ambiguities occur as actors perceive uncertainties as to what a particular number stands for "in reality". Operational ambiguities, finally, occur as actors perceive uncertainties as to how time-space bound numbers can be "causally" explained. In the emergent model, the paper shows how these different forms of ambiguity constitute important sources of critical and collective reflection of, and subsequent change in, both metrics and MA and other cognitive frames.

    Originality/value - Through identifying and elaborating on the change potential inherent in the interplay between cognitive frames and time-space bound metrics and numbers, the study adds a partial, yet previously largely unexplored answer to the paradox of embedded agency in a MA context (i.e. how actors may change existing cognitive (MA) frames when their interpretations and actions are largely constrained and shaped by these very frames). Also, the study shows that it may not necessarily be the content of MA information per se that triggers critical reflection and structural MA change, but also the perceived ambiguities that such information use may engender.

  • 15.
    Englund, Hans
    et al.
    Örebro universitet, Handelshögskolan vid Örebro universitet.
    Gerdin, Jonas
    Örebro universitet, Handelshögskolan vid Örebro universitet.
    Burns, John
    Örebro universitet, Handelshögskolan vid Örebro universitet.
    25 Years of Giddens in accounting research: achievements, limitations and the future2011Ingår i: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, Vol. 36, nr 8, s. 494-513Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Twenty five years ago, Giddens' structuration theory (ST) was introduced into accounting research as a reaction to the history-less, apolitical and technical-efficiency focus of traditional functionalist research. A quarter of a century later, this growing stream of research consists of some 65 published papers and has become one of the dominant alternative approaches used to explore accounting as an organizational and social practice. We review this literature based on the following two research questions; (i) what are the major achievements of this literature, and in what respects has it contributed to our understanding of accounting in relation to other alternative streams of accounting research, such as those grounded in critical theory, actor-network theory (ANT), new-institutional sociology (NIS) and practice theory? and; (ii) what are the limitations of the ST strand and, considering these (and its relative strengths), how should it be advanced in the future? Overall, we find that the mobilization of ST as a general ontological framework has generated three major and largely unique contributions, namely; (i) the introduction of a duality perspective; (ii) the conceptualization of accounting as an interwoven totality comprised of structures of signification, domination and legitimation, and; (iii) an ontological basis for theorizing how, when and why socially embedded agents may produce both continuity and change in accounting practices. However, we also conclude that it is difficult to identify a particular and distinctive empirical imprint of the ST literature, and that some of the theory's 'competitive advantages' are far from fully exploited. Based on these identified strengths and weaknesses of the ST perspective, we consider an array of directions for future scholarly effort. (C) 2011 Elsevier Ltd. All rights reserved.

  • 16.
    Gerdin, Jonas
    Örebro universitet, Institutionen för ekonomi, statistik och informatik.
    Activity-based variance analysis: new tools for cost management2004Ingår i: Cost Management, ISSN 1092-8057, nr Sep/Okt, s. 38-48Artikel i tidskrift (Övrigt vetenskapligt)
  • 17.
    Gerdin, Jonas
    Örebro universitet, Institutionen för ekonomi, statistik och informatik.
    Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach2005Ingår i: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, Vol. 30, nr 2, s. 99-126Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    This paper proposes a multiple contingencies model that examines the combined effect of departmental interdependencies and organization structures on management accounting system (MAS) design. The model was tested by means of empirical data collected from a questionnaire addressed to 160 production managers. The response rate was 82.5%. The findings provide some support for the notion that organizations adapt their MAS design to the control requirements of the situation. Furthermore, the study offers some empirical support for the existence of suboptimal equifinality. That is, in situations which lack of a single dominant imperative, several alternative, and functionally equivalent management control system (MCS) designs, may arise.

  • 18.
    Gerdin, Jonas
    Örebro universitet, Institutionen för ekonomi, statistik och informatik.
    The Impact of departmental interdependencies and management accounting system use on subunit performance2005Ingår i: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, Vol. 14, nr 2, s. 297-327Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    This study examines the effect of departmental interdependencies and the use of management accounting information for decision-making on subunit performance. It is proposed that higher levels of departmental interdependence are associated with (i) the use of greater amounts of MAS information during task execution and (ii) a greater frequencyof MAS information use, which, in turn, are associated with higher subunit performance. The empirical analysis based on data collected from 132 production managers through a survey provides some support for the proposition of an indirect effect of interdependenceon subunit performance, acting through a use of greater amounts of MAS information for decision-making, but not for the proposition of an indirect effect actingthrough a more frequent use of MAS information. Furthermore, additional analyses indicate that the impact of the use of greater amounts of MAS information on subunitperformance is substantially more positive for departments experiencing higher levels of interdependence compared with those experiencing lower levels.

  • 19.
    Gerdin, Jonas
    Örebro universitet, Institutionen för ekonomi, statistik och informatik.
    The impact of departmental interdependencies and management accounting system use on subunit performance: a second look2005Ingår i: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, Vol. 14, nr 2, s. 335-340Artikel i tidskrift (Refereegranskat)
  • 20.
    Gerdin, Jonas
    et al.
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Englund, Hans
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Contesting commensuration: Public response tactics to performance evaluation of academia2019Ingår i: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 32, nr 4, s. 1098-1116Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Purpose: The purpose of this paper is to explore how actors subjected to public performance evaluations may “contest commensuration,” i.e. may seek to influence how such ratings and rankings will be construed among important stakeholders.

    Design/methodology/approach: A qualitative study of press releases, and interviews with department heads, is used as a basis for the analysis.

    Findings: The empirically derived taxonomy of public responses to a state-initiated performance evaluation of educational programs shows that actors may mobilize an array of commensuration management tactics so as to maintain or improve one’s relative positional status. Such tactics may have at least three different foci, namely, on the comparison object (i.e. on the new grouping of actors), the comparison dimension (i.e. the standardized format for comparison) and the comparison rate (i.e. the rate received), respectively. The authors also find that not only are threats to positional status likely to spur commensuration management tactics, but also the opportunity to exploit a good rate.

    Originality/value: The paper augments recent research that has problematized the so-called “reactive conformance thesis” by focusing on how evaluated organizations may directly try to influence external stakeholders through public responses. The study is also one of the first that analytically disentangles how they may skillfully exploit different forms of “plasticity” that are inherent in any type of commensuration.

  • 21.
    Gerdin, Jonas
    et al.
    Örebro universitet, Institutionen för ekonomi, statistik och informatik.
    Greve, Jan
    Örebro universitet, Institutionen för ekonomi, statistik och informatik.
    Forms of contingency fit in management accounting research: a critical review2004Ingår i: Accounting, organizations and society, ISSN 0361-3682, Vol. 29, s. 303-326Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Contingency literature in the accounting control area has for a long time been criticized for being fragmentary and contradictory as a result of methodological limitations. A review of 10 articles in the strategy-MAS area adds to this picture by showing that many different forms of fit have been used, and that very few researchers fully acknowledge the difficulties of relating these forms to each other. As a result, some researchers claim that their findings are contradictory when this is not necessarily the case, while others incorrectly argue that their results are strongly supported by previous studies.

  • 22.
    Gerdin, Jonas
    et al.
    Örebro universitet, Handelshögskolan vid Örebro universitet.
    Greve, Jan
    Örebro universitet, Handelshögskolan vid Örebro universitet.
    The appropriateness of statistical methods for testing contingency hypotheses in management accounting research2008Ingår i: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, Vol. 33, nr 7-8, s. 995-1009Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    In recent years, the contingency-based management accounting literature has been criticized for being fragmentary and contradictory as a result of methodological limitations. This study adds to this picture by showing that the theoretical meaning of some commonly used statistical techniques is unclear, i.e. the functional forms are not precise enough to be able to discriminate between several sometimes even conflicting theories of contingency fit. The study also shows that the techniques differ significantly in terms of how interaction effects between context and management accounting are modeled. This implies that some methods are only appropriate when theory predicts interaction effects in general while others are only appropriate in cases where theory specifies a more precise functional form of interaction such as symmetrical or crossover interactions. Based on these observations, several recommendations for future research are proposed

  • 23.
    Gerdin, Jonas
    et al.
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Linton, Gabriel
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Contingency fit(s) in entrepreneurship research: uses and usabilityManuskript (preprint) (Övrigt vetenskapligt)
  • 24.
    Gerdin, Jonas
    et al.
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Messner, Martin
    Department of Organisation and Learning, School of Management, Universität Innsbruck, Innsbruck, Austria.
    Mouritsen, Jan
    Department of Operations Management, Copenhagen Business School, Copenhagen, Denmark .
    On the significance of accounting for managerial work2014Ingår i: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 30, nr 4, s. 389-394Artikel i tidskrift (Refereegranskat)
  • 25. Greve, Jan
    et al.
    Gerdin, Jonas
    Ax, Cristian
    Handelshögskolan, Göteborgs universitet, Göteborg, Sverige.
    Kalkylsystem för beslut2013Ingår i: Perspektiv på ekonomistyrning / [ed] Erik Jannesson & Matti Skoog, Liber, 2013, s. 89-115Kapitel i bok, del av antologi (Övrigt vetenskapligt)
1 - 25 av 25
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