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1. Costs and Benefits of Delegation : Managerial Discretion as a Bridge between Strategic Management and Corporate Governance
Sammanfattning : This dissertation addresses the question of effective delegation, exploring it through the concept of managerial discretion (i.e., a latitude of managerial actions, which lie in the zone of shareholders’ acceptance). LÄS MER
2. Mapping management accounting and trust : an extended literature review
Sammanfattning : More than three decades ago the notion of trust was introduced into the management accounting (MA) literature, and a growing stream of empirical papers elaborating on the relation between MA controls and trust signals the importance andvitality of this research area. However, a closer look at the literature shows that while major insights have been made, there is also considerable confusion around both research models and the meanings of key concepts. LÄS MER
3. Management accounting as constructing and opposing customer focus : three case studies on management accounting and customer relations
Sammanfattning : This thesis is on the relation between management accounting and customer focus and relates to discussions about how internal managing processes in organizations are interrelated with interorganizational relations, specifically constructions of customers. Both a normative and a descriptive perspective on the relation are taken within the different parts of the thesis, which consists of a licentiate thesis, three articles and a synthesizing text. LÄS MER
4. Ekonomisk styrning för förändring : en studie av ekonomiska styrinitiativ i hälso- och sjukvården
Sammanfattning : Since the end of the 1980’s Swedish county council managers has been preoccupied with planning and implementing organisational change in order to alleviate the financial problems and to create more efficient production systems. Many of these efforts to change have implied changing the systems for management accounting and control, changes that have been inspired both by market-oriented ideologies and by the governance principles of large corporations in the private sector. LÄS MER
5. Sensemaking and management : a theoretical discussion with research implications
Sammanfattning : The general interest of this research is problems concerned with new information and technology, and their development and use in the management context. One important aspect of this problem has been argued to be how people come to make sense of new information and technology. LÄS MER
