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Alpenberg, J. & Scarbrough, P. (2019). An examination of strategic change and management control systems in two contexts. In: Presented at the 15th Asia Pacific Management Accounting Association Annual Conference, Doha, Qatar, November 2-5, 2019: . Paper presented at The 15th Asia Pacific Management Accounting Association Annual Conference, Doha, Qatar, November 2-5, 2019. Asia Pacific Management Accounting Association
Öppna denna publikation i ny flik eller fönster >>An examination of strategic change and management control systems in two contexts
2019 (Engelska)Ingår i: Presented at the 15th Asia Pacific Management Accounting Association Annual Conference, Doha, Qatar, November 2-5, 2019, Asia Pacific Management Accounting Association , 2019Konferensbidrag, Muntlig presentation med publicerat abstract (Refereegranskat)
Abstract [en]

We examine the relationship between strategic change and management control in Canadian and Swedish health care organizations. Prior research leads us to believe that strategic changes i.e. Lean Healthcare or different Costing Methods, create significant frictions between financial and operational management. This study examines a set of strategic changes to learn how these issues impact the organization and employees involved. The Canadian (Ontario) and Swedish context allows us to examine the variety of responses to the interaction of Lean Healthcare as a strategy and traditional MASs.

Our results reveal differences between the Swedish and Ontario hospitals that call into question assumptions underlaying our concept of MCS.  We show that Ontario hospitals MCSs and operations are loosely coupled, while in contrast, Swedish hospitals have MCSs that are firmly connected to daily operations. We speculate that the difference in the employment status of physicians is an important factor in the results. Ontario physicians are independent contractors paid by the province (a single payer system), but who make treatment decisions that must be implemented by the hospital. Swedish physicians, on the other hand, are employees of the hospital. Thus, Ontario hospitals have significant portions of their operating decisions made by people who are not employees, and who have financial incentives to make decisions contrary to both the financial needs of the hospital and the health of the patient.

This result extends prior research by revealing how different elements of control impact the organization and we contribute to explaining contradictory results in the literature.

Ort, förlag, år, upplaga, sidor
Asia Pacific Management Accounting Association, 2019
Nyckelord
Field Study, Lean Health Care, MAS, Communication, Control
Nationell ämneskategori
Företagsekonomi
Forskningsämne
Ekonomi, Ekonomistyrning
Identifikatorer
urn:nbn:se:lnu:diva-84474 (URN)
Konferens
The 15th Asia Pacific Management Accounting Association Annual Conference, Doha, Qatar, November 2-5, 2019
Tillgänglig från: 2019-11-06 Skapad: 2019-11-06 Senast uppdaterad: 2019-11-18Bibliografiskt granskad
Alpenberg, J. (2019). Motives and structure behind capital investments in ice hockey arenas – the Swedish way. Sport in Society: Cultures, Media, Politics, Commerce, 1-17
Öppna denna publikation i ny flik eller fönster >>Motives and structure behind capital investments in ice hockey arenas – the Swedish way
2019 (Engelska)Ingår i: Sport in Society: Cultures, Media, Politics, Commerce, ISSN 1743-0437, E-ISSN 1743-0445, s. 1-17Artikel i tidskrift (Refereegranskat) Epub ahead of print
Abstract [en]

An unprecedented number of large ice hockey arenas were built in Sweden between 2000-2014. This study explores the motives and rationale behind these capital investments in Swedish ice hockey arenas. Based on a multiple data gathering methods, this research conclude that capital investments in sport arenas are primarily driven by the need for rationalization and improvement of events, increasing societal image building through sport and an increasing focus on social enrichment in the competition for attracting citizens and companies to municipalities. Close collaborations between local politicians, club executives and entrepreneurs have provided creative financial solutions for the new arenas. The ice hockey arena projects have been legitimized from a societal perspective through either overly optimistic or manipulated sophisticated capital investment methods, which provided the necessary support for the political decision rationale that has been dominating these projects. A consequence of the arena projects, is an increased commercialization and professionalization of Swedish hockey.

Ort, förlag, år, upplaga, sidor
Taylor & Francis Group, 2019
Nyckelord
capital investment structure, sport arenas, societal legitimization
Nationell ämneskategori
Företagsekonomi
Forskningsämne
Ekonomi, Ekonomistyrning
Identifikatorer
urn:nbn:se:lnu:diva-81346 (URN)10.1080/17430437.2020.1696527 (DOI)000500099700001 ()
Tillgänglig från: 2019-11-20 Skapad: 2019-11-20 Senast uppdaterad: 2019-12-13
Alpenberg, J. & Karlsson, F. (2019). Municipal managers and the use of capital investment methods in decision-making. In: Presented at the 15th Asia Pacific Management Accounting Association Annual Conference, Doha, Qatar, November 2-5, 2019: . Paper presented at The 15th Asia Pacific Management Accounting Association Annual Conference, Doha, Qatar, November 2-5, 2019. Asia Pacific Management Accounting Association
Öppna denna publikation i ny flik eller fönster >>Municipal managers and the use of capital investment methods in decision-making
2019 (Engelska)Ingår i: Presented at the 15th Asia Pacific Management Accounting Association Annual Conference, Doha, Qatar, November 2-5, 2019, Asia Pacific Management Accounting Association , 2019Konferensbidrag, Muntlig presentation med publicerat abstract (Refereegranskat)
Abstract [en]

Capital investments in the public sector counts for large amount of spending every year and municipalities have a responsibility to allocate resources both cost effective and efficiently in order to achieve societal benefit for the citizens. Well-prepared assessment data and a structured and stable project routine should therefore be expected to form an important basis for investment project assessment. Based on previous studies however, uniform investment assessment decision logic has not been clearly identified and thoroughly explained. Previous research on municipality organizations shows even the existence of parallel, sometimes contradicting decision logics. Capital investments in municipal organizations can therefore be concluded as a still relatively undiscovered, but important knowledge area within the investment field, both from a theoretical and practical viewpoint.

This study can thus be seen as an in depth case study trying to further line out and explain investment practice documented in the previous research and focus on how investment decisions are conducted and related to how the propulsion process of new investments are organized in Swedish municipal organizations. The overall purpose with the study is to increase the understanding and explanations on how Swedish municipalities use assessment data for initiation, integration and decision making of large projects, in the light of the different decision logics that seem to be prevalent in the investments practice of municipal organizations.

Ort, förlag, år, upplaga, sidor
Asia Pacific Management Accounting Association, 2019
Nyckelord
Capital investment, Managerial use, Assessment data, Municipal organizations, Investment practice
Nationell ämneskategori
Företagsekonomi
Forskningsämne
Ekonomi, Ekonomistyrning
Identifikatorer
urn:nbn:se:lnu:diva-89525 (URN)
Konferens
The 15th Asia Pacific Management Accounting Association Annual Conference, Doha, Qatar, November 2-5, 2019
Tillgänglig från: 2019-11-06 Skapad: 2019-11-06 Senast uppdaterad: 2019-11-18Bibliografiskt granskad
Scarbrough, P. & Alpenberg, J. (2019). Practice theory in a LP context. In: Presented at the 15th Asia Pacific Management Accounting Association Annual Conference, Doha, Qatar, November 2-5, 2019: . Paper presented at The 15th Asia Pacific Management Accounting Association Annual Conference, Doha, Qatar, November 2-5, 2019. Asia Pacific Management Accounting Association
Öppna denna publikation i ny flik eller fönster >>Practice theory in a LP context
2019 (Engelska)Ingår i: Presented at the 15th Asia Pacific Management Accounting Association Annual Conference, Doha, Qatar, November 2-5, 2019, Asia Pacific Management Accounting Association , 2019Konferensbidrag, Muntlig presentation med publicerat abstract (Refereegranskat)
Abstract [en]

This paper examines the nature of the dispersed and integrative practices (Schatzky, 1996) in collaborative work. We use Lean Production (LP) as the instance of collaborative work, and show that specific types of dispersed practices support LP integrative practices and are seen across cultural/national boundaries. Thus, practices that normally are assumed to function as dispersed practices, function instead, as part of the LP integrative practices. This raises issues for management control since our current conception of control systems does not comprehend dispersed practices as part of business activity.

We elaborate this concept by revealing situations where the nature of dispersed practices changes, and they become part of integrative practices. Dispersed practices are presumed to be stable, yet the introduction of collaborative consensus-based work is a provocation to this stability. The existence of a connection between integrative and dispersed practices is acknowledged in Schatzki (1996, 2001), however neither changes in the connection nor the impact of the connection are examined. We develop a discussion of the changes and the impact of this connection between specific integrated practices and dispersed practices. Prior research (Alpenberg and Scarbrough, 2016) revealed a set of practices connected to collaborative work in the LP context. This paper shows that the practices revealed by Alpenberg and Scarbrough (2016) are what are normally considered dispersed practices, yet we show that they have become fused with LP integrated practices (Schatzky, 1996). This insight supports the importance of the practice theory lens in study of organizations as well as suggesting practical avenues for development of LP operations.

Ort, förlag, år, upplaga, sidor
Asia Pacific Management Accounting Association, 2019
Nyckelord
Practices, Lean production
Nationell ämneskategori
Företagsekonomi
Forskningsämne
Ekonomi, Ekonomistyrning
Identifikatorer
urn:nbn:se:lnu:diva-85525 (URN)
Konferens
The 15th Asia Pacific Management Accounting Association Annual Conference, Doha, Qatar, November 2-5, 2019
Tillgänglig från: 2019-11-06 Skapad: 2019-11-06 Senast uppdaterad: 2019-11-18Bibliografiskt granskad
Alpenberg, J. & Karlsson, F. (2019). Resource allocation and capital investment practice in Swedish local governments: A messy business. Journal of Business Research, 101, 897-905
Öppna denna publikation i ny flik eller fönster >>Resource allocation and capital investment practice in Swedish local governments: A messy business
2019 (Engelska)Ingår i: Journal of Business Research, ISSN 0148-2963, E-ISSN 1873-7978, Vol. 101, s. 897-905Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

We examine capital investment practice for large infrastructure projects undertaken by local governments. Our study contributes to the existing literature by addressing the field theoretically from both decision- and process-based investment approaches and by using multiple research methods, both qualitative and quantitative, in search of empirical evidence of investment practice in Sweden. Our results confirm the large spread of financial and non-financial criteria used to evaluate new projects. Local governments that have adopted New Public Management largely use more sophisticated capital investment routines and methods. We contribute with added granularity to capital investment practices in local governments, characterized by diverse and sometimes conflicting decision rationales in terms of financial, operational, and political considerations. The investment practice reveals a complex, competitive, and "messy" picture with potential effects and consequences.

Ort, förlag, år, upplaga, sidor
Elsevier, 2019
Nyckelord
Capital investments, Practice, New public management, Conflicting rationales
Nationell ämneskategori
Företagsekonomi
Forskningsämne
Ekonomi, Företagsekonomi; Ekonomi, Ekonomistyrning
Identifikatorer
urn:nbn:se:lnu:diva-77081 (URN)10.1016/j.jbusres.2019.02.010 (DOI)000473379000091 ()2-s2.0-85061549782 (Scopus ID)
Tillgänglig från: 2019-02-08 Skapad: 2019-02-08 Senast uppdaterad: 2019-08-29Bibliografiskt granskad
Wnuk-Pel, T. & Alpenberg, J. (2019). The journey from mudd to a green dream: Motives and the role of the performance measurement system. In: Presented at the 15th Asia Pacific Management Accounting Association Annual Conference, Doha, Qatar, November 2-5, 2019: . Paper presented at The 15th Asia Pacific Management Accounting Association Annual Conference, Doha, Qatar, November 2-5, 2019.
Öppna denna publikation i ny flik eller fönster >>The journey from mudd to a green dream: Motives and the role of the performance measurement system
2019 (Engelska)Ingår i: Presented at the 15th Asia Pacific Management Accounting Association Annual Conference, Doha, Qatar, November 2-5, 2019, 2019Konferensbidrag, Muntlig presentation med publicerat abstract (Refereegranskat)
Abstract [en]

The need for environmental reporting and a performance measurement system (PMS) in municipalities has developed as a response to the development of municipal strategies to become environmentally responsible.

This case study provide empirical evidences for the underlying motives during several development phases for an environmental PMS, with focus on a sustainability strategy implementation in one Swedish municipality.

Our results indicate a gradual strategy process, with several phases, which started with an initial passive approach focusing on solving environmental problems through a proactive and limited emphasis on existing environmental issues. During later phases, we found support for an even more proactive and broad approach taking into consideration ambitious and broader sustainability issues. As a consequence the development of the PMS has been two-dimensional. Firstly, from narrow focus on few aspects of environmental reporting (mainly fossil fuel emission and quality of drinking water) to broader issues of the environment and eventually a lot broader sustainability development. Secondly, from few non-financial indicators to an integration of non-financial and financial indicators (costs and revenues from environment) and then back again to focusing on a substantial number of non-financial indicators.

This research add to prior literature by providing additional insight in the set of motives for the use of PMS during different development phases. Major stakeholders, i.e. politicians and managers of municipal departments and municipality owned companies have revealed several “layers” of motives which have shaped the development of the PMS. The research also showed that the PMS in itself has a noticeable symbolic importance in promoting and communicating of the green strategy to citizens and businesses in the region.

Nyckelord
Performance measurement system, Sustainability strategy, Environmental strategy, Motivation, Development phases, Municipality
Nationell ämneskategori
Företagsekonomi
Forskningsämne
Ekonomi, Ekonomistyrning
Identifikatorer
urn:nbn:se:lnu:diva-86939 (URN)
Konferens
The 15th Asia Pacific Management Accounting Association Annual Conference, Doha, Qatar, November 2-5, 2019
Tillgänglig från: 2019-11-06 Skapad: 2019-11-06 Senast uppdaterad: 2019-11-18Bibliografiskt granskad
Alpenberg, J., Wnuk-Pel, T., Adamsson, P. & Petersson, J. (2019). The use of environmental performance indicators in "the greenest city in Europe". Baltic Journal of Management, 14(1), 122-140
Öppna denna publikation i ny flik eller fönster >>The use of environmental performance indicators in "the greenest city in Europe"
2019 (Engelska)Ingår i: Baltic Journal of Management, ISSN 1746-5265, E-ISSN 1746-5273, Vol. 14, nr 1, s. 122-140Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

Purpose: the purpose of this study, based on the Swedish city Växjö, which is called “the greenest city in Europe”, is to examine how and why municipal managers and CEOs for municipally owned companies use environmental performance indicators.   

Design/methodology/approach: a case study approach as a research design was used. Eighteen semi-structured interviews were conducted among managers for municipal departments, municipal company CEOs, politicians and employees at the environmental office.

Findings: this study conclude that the environmental indicators, which are a part of the Environmental Program at the municipality, are used by department managers mainly for resource allocation, control and for teaching of the employees. The CEOs for the municipal companies are using the environmental indicators for communicating with external stakeholders and are seeing the indicators primarily as a marketing tool. Department manager´s internal use of environmental information could be explained by their inward orientation towards the municipality itself and not to the external stakeholders. The main motivation for the department managers to use the environmental information is to gain access to resources for projects within their departments. The company managers for the municipal companies express their motivation for using the environmental indicators when they do business with external stakeholders and they realize that this can help to create a competitive advantage. In summary, the explanation to why the Environmental Program is used in the municipality can be found in a strong demand from the local politicians to push the “green agenda”.  

Research implications/limitations: as in any case study, generalizations from the research should be made with care, but since this is only one municipality further research is needed to find additional evidences.  

Originality/value: the research adds to the literature by examining different patterns of using environmental performance indicators in an unique setting – in Växjö Municipality which is called “the greenest city in Europe”, which is one of the “pioneers” in environmental work and is extensively using performance indicators.

Ort, förlag, år, upplaga, sidor
Emerald Group Publishing Limited, 2019
Nyckelord
environmental performance indicators, public sector, use of information, local government
Nationell ämneskategori
Företagsekonomi
Forskningsämne
Ekonomi, Ekonomistyrning
Identifikatorer
urn:nbn:se:lnu:diva-70013 (URN)10.1108/BJM-01-2018-0028 (DOI)000454911700008 ()2-s2.0-85056170591 (Scopus ID)
Tillgänglig från: 2018-10-03 Skapad: 2018-10-03 Senast uppdaterad: 2019-08-29Bibliografiskt granskad
Alpenberg, J., Wnuk-Pel, T. & Henebäck, A. (2018). Environmental orientation in Swedish local governments. Sustainability, 10(2), 1-20, Article ID 459.
Öppna denna publikation i ny flik eller fönster >>Environmental orientation in Swedish local governments
2018 (Engelska)Ingår i: Sustainability, ISSN 2071-1050, E-ISSN 2071-1050, Vol. 10, nr 2, s. 1-20, artikel-id 459Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

This study explores the environmental orientation in Swedish local governments. Environmental concerns over potential risk factors have become more important and popular among public organizations and environmental improvement efforts are made to create a sustainable ecosystem for the actors doing business, living and working in the area. Prior research indicates that public organizations have started to become more environmentally oriented in order to take on more responsibilities for reducing their own environmental impact as well as influencing the citizens and local businesses in the direction of a more sustainable way of living and working.

Through a survey to Swedish local government we conclude that they are taking on a key role in developing a sustainable ecosystem through becoming more environmentally oriented. This includes developing a framework for setting environmental goals, identifying suitable environmental indicators and reporting to a wide range of stakeholders. A factor that is explaining the increasing environmental orientation in the public sector is the implementation of digitalized performance measurement systems. We find that the environmental performance measurements are used to motivate different internal and external stakeholders in the efforts to create a multi-actor ecosystem.  

Ort, förlag, år, upplaga, sidor
MDPI, 2018
Nyckelord
environmental orientation, framework for a sustainable ecosystem, performance measurement system, local government, indicators
Nationell ämneskategori
Företagsekonomi
Forskningsämne
Ekonomi, Ekonomistyrning
Identifikatorer
urn:nbn:se:lnu:diva-69698 (URN)10.3390/su10020459 (DOI)000425943100182 ()2-s2.0-85041706746 (Scopus ID)
Tillgänglig från: 2018-02-06 Skapad: 2018-02-06 Senast uppdaterad: 2019-08-29Bibliografiskt granskad
Alpenberg, J. & Scarbrough, P. (2018). Management control and lean production. In: Paper presented at the 14th Asia Pacific Management Accounting Association Annual Conference, Tokyo, Japan, October 29-31, 2018: . Paper presented at The 14th Asia Pacific Management Accounting Association Annual Conference, Tokyo, Japan, October 29-31, 2018. Asia Pacific Management Accounting Association
Öppna denna publikation i ny flik eller fönster >>Management control and lean production
2018 (Engelska)Ingår i: Paper presented at the 14th Asia Pacific Management Accounting Association Annual Conference, Tokyo, Japan, October 29-31, 2018, Asia Pacific Management Accounting Association , 2018Konferensbidrag, Publicerat paper (Refereegranskat)
Abstract [en]

In this case study we examine two organizations and compare them in terms of how the implementation of LP has been provocative to the control system. Changes in the MCS have been shown to follow from changes in operations. We use a case comparison method to examine the Management Control System (MCS) in two organizations that have started a decisive move into a comprehensive Lean Production (LP) operating practice. Both organizations were very strong performers in competitive industries prior to this change. Neither organization had previously self-identified as Lean. However their actual operating and MCS practices contained a mixture of traditional and LP practices.

Ort, förlag, år, upplaga, sidor
Asia Pacific Management Accounting Association, 2018
Nyckelord
Lean Production, Management control system, Lean accounting, Organizational changes
Nationell ämneskategori
Företagsekonomi
Forskningsämne
Ekonomi, Ekonomistyrning
Identifikatorer
urn:nbn:se:lnu:diva-77080 (URN)
Konferens
The 14th Asia Pacific Management Accounting Association Annual Conference, Tokyo, Japan, October 29-31, 2018
Tillgänglig från: 2018-10-26 Skapad: 2018-10-26 Senast uppdaterad: 2018-11-02Bibliografiskt granskad
Alpenberg, J. & Karlsson, F. (2018). Resource allocation and capital investment practice in Swedish local governments – a messy business. In: Paper presented at the 8th Global Innovation & Knowledge Academy Conference (GIKA), Valencia, Spain, June 25-27, 2018: . Paper presented at 8th Global Innovation and Knowledge Academy Conference (GIKA), Valencia, Spain, June 25-27, 2018. Global Innovation and Knowledge Academy
Öppna denna publikation i ny flik eller fönster >>Resource allocation and capital investment practice in Swedish local governments – a messy business
2018 (Engelska)Ingår i: Paper presented at the 8th Global Innovation & Knowledge Academy Conference (GIKA), Valencia, Spain, June 25-27, 2018, Global Innovation and Knowledge Academy , 2018Konferensbidrag, Publicerat paper (Refereegranskat)
Abstract [en]

The purpose of this paper is to explore capital investment practices in Swedish local governments, outline some critical issues of the resource allocation process and also to reveal the behind rationales used for and influencing decision making of large tangible investment projects. Through a survey to all 290 Swedish local governments, in combination with interviews in two municipalities, the resource allocation process is mapped and analyzed.

Our results confirm and support the existing literature in the area of capital investment practice in local governments, in terms of the large spread of financial- and non-financial criteria used in the process of evaluating new projects. Additionally, we find support for the fact that local governments which have adopted New Public Management to a larger extent also tend to use more sophisticated capital investment routines and methods. 

The main contribution with this study is added granularity about capital investment practices in local governments in general and more in depth insights about the tension in use of diverse and conflicting decision rationales. These rationales that exists in the municipalities during the resource allocation process are financial-, operational-, and political. Altogether, the capital investment practice in Swedish local governments reveals a complex and even messy picture.

In conclusion this research also provides additional insight to some potential inclination effects and consequences of today´s capital investment practice in local governments and agencies.

Ort, förlag, år, upplaga, sidor
Global Innovation and Knowledge Academy, 2018
Nyckelord
Capital investment practice, Investment methods and criteria, Local governments, New public management, Decision rationales
Nationell ämneskategori
Företagsekonomi
Forskningsämne
Ekonomi, Ekonomistyrning
Identifikatorer
urn:nbn:se:lnu:diva-71586 (URN)
Konferens
8th Global Innovation and Knowledge Academy Conference (GIKA), Valencia, Spain, June 25-27, 2018
Tillgänglig från: 2018-06-26 Skapad: 2018-06-26 Senast uppdaterad: 2018-11-02Bibliografiskt granskad
Organisationer
Identifikatorer
ORCID-id: ORCID iD iconorcid.org/0000-0003-0378-2995

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