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Bredmar, Krister
Publications (10 of 42) Show all publications
Bredmar, K. (2018). Change management (1ed.). In: Martin Quinn & Erik Strauss (Ed.), The Routledge companion to accounting information systems: (pp. 55-66). Oxon: Routledge
Open this publication in new window or tab >>Change management
2018 (English)In: The Routledge companion to accounting information systems / [ed] Martin Quinn & Erik Strauss, Oxon: Routledge, 2018, 1, p. 55-66Chapter in book (Refereed)
Place, publisher, year, edition, pages
Oxon: Routledge, 2018 Edition: 1
Series
Routledge companions in business, management and accounting
National Category
Business Administration
Research subject
Economy, Business Informatics
Identifiers
urn:nbn:se:lnu:diva-69638 (URN)9781138125865 (ISBN)9781315647210 (ISBN)
Available from: 2018-01-09 Created: 2018-01-09 Last updated: 2018-01-17Bibliographically approved
Bredmar, K. (2018). Ekonomistyrning från grunden (1ed.). Stockholm: Sanoma utbildning
Open this publication in new window or tab >>Ekonomistyrning från grunden
2018 (Swedish)Book (Other academic)
Abstract [sv]

Boken bygger upp förståelsen för det sammanhang som den ekonomiska styrningen sker i, så att förutsättningar skapas för att arbeta med att räkna på ekonomiska sammanhang och konsekvenser på ett bättre sätt.

Efter det inledande kapitlet om företag som fenomen, följer en bred genomgång med kapitel som behandlar ekonomistyrningens sju färdigheter, med övningsuppgifter i form av räkneövningar och instuderings- och diskussionsfrågor. I det avslutande kapitlet knyts förståelsen för den ekonomiska styrningen ihop, och beskriver hur företagsledaren måste arbeta med den övergripande helhetsbilden. Varje kapitel introducerar begrepp som är centrala för ekonomistyrning. Dessa är där presenterade i ett sammanhang.

De 65 begreppen är även samlade i ordlistor. Lösningsförslag till de många övningsuppgifterna finns samlade i slutet av boken.

Place, publisher, year, edition, pages
Stockholm: Sanoma utbildning, 2018. p. 387 Edition: 1
National Category
Business Administration
Identifiers
urn:nbn:se:lnu:diva-71912 (URN)9789152336427 (ISBN)
Available from: 2018-03-28 Created: 2018-03-28 Last updated: 2018-04-17Bibliographically approved
Bredmar, K. (2017). Digitalisation of enterprises brings new opportunities to traditional management control. Business Systems Research Journal, 8(2), 115-125
Open this publication in new window or tab >>Digitalisation of enterprises brings new opportunities to traditional management control
2017 (English)In: Business Systems Research Journal, ISSN 1847-8344, E-ISSN 1847-9375, Vol. 8, no 2, p. 115-125Article in journal (Refereed) Published
Abstract [en]

Background: Advanced information systems have changed the way managers work with planning and performance measurement. Traditional management control concepts such as efficiency have changed in meaning due to these information systems.

Objectives: The main purpose behind this paper is to try to understand how a new managerial context is shaped and re-shaped by new information systems that constitute a digital enterprise.

Methods/Approach: Three different cases are presented and analysed.

Results: The new managerial function of advanced information systems is presented through the three cases.

Conclusions: The digitalisation debate and agenda need to develop an even deeper understanding of how digital initiatives affect organisations. This is possible by dealing with concepts such as the digital enterprise, which integrates digital technical solutions with organisational challenges and management control intent.

Place, publisher, year, edition, pages
De Gruyter Open, 2017
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-68376 (URN)10.1515/bsrj-2017-0020 (DOI)000414674200009 ()
Available from: 2017-10-16 Created: 2017-10-16 Last updated: 2018-04-04Bibliographically approved
Ask, U., Magnusson, J. & Bredmar, K. (2016). Big Data use in performance measurement and management: a call for action. Journal of Business and Economics, 7(3), 402-417
Open this publication in new window or tab >>Big Data use in performance measurement and management: a call for action
2016 (English)In: Journal of Business and Economics, ISSN 2155-7950, Vol. 7, no 3, p. 402-417Article in journal (Refereed) Published
Abstract [en]

Big Data is starting to permeate the field of performance measurement and management. With data being referred to as the “new oil of the 21st century” and organizations more and more striving for utilizing this to their advantage, the notion of Big Data has become a hallmark for the modern decision maker. We argue that albeit promising for performance measurement and management, there are several aspects that need to be addressed within research. This paper builds on a literature review of extant research, and, a case study, and raises issues that if left unchecked could have negative impacts on the field of performance measurement and management. Despite the many positive aspects associated with Big Data, there is a need for a sound, critical perspective. The findings are discussed in relation to the three Vs regarded as the core definition of Big Data (volume, variety and velocity) and illustrated by a case study.

Place, publisher, year, edition, pages
Academic Star Publishing Company, 2016
Keywords
Performance measurement and management, Big Data, Critical reflection
National Category
Business Administration
Research subject
Economy, Business Informatics
Identifiers
urn:nbn:se:lnu:diva-55789 (URN)10.15341/jbe(2155-7950)/03.07.2016/005 (DOI)
Available from: 2016-08-26 Created: 2016-08-26 Last updated: 2017-11-21Bibliographically approved
Bredmar, K. (2016). Understanding management control and organisational sense-making (1ed.). Oxford: Chartridge Books Oxford
Open this publication in new window or tab >>Understanding management control and organisational sense-making
2016 (English)Book (Other academic)
Abstract [en]

This book centres around three different areas; management control, organisations and information systems - in order to understand what is actually going on and to make sense of management control questions. Management control techniques used today could in many cases be traced back to industrialisation. With the help of computeraised information systems, the speed and detail with which a manager could get a hold of important information has increased. Today, it has become even more important to be able to choose what information to work with and that the context in which it should be used is understood. Organisational sense-making is in many ways an interesting and important path to take in order to do this. When working with the management control function, it is important to understand the organisation where the work is undertaken. One important part of the function is planning and another is control. Both are needed in order for the management control function to work. Performance is often a key ingredient when trying to find out what is working in a plan and what is not and here the understanding for information becomes necessary. Since the work is done within an organsation, both by managers and employees, it is also crucial to find ways to work with not only models, methods and techniques but also people and social dimensions. Key Features Managers and employees want to act in a meaningful way in general. The way planning and control is undertaken in an organization is to a large extent dependent on the way a manager interprets information about the organisation. Decisions and actions can be traced to the interpretation of a situation in the past and present. Since organisations are built on people, it is important to try to understand why they act in a certain way and how their understanding of the organsiation is evolving. Management control has in many ways been described as a function that is dependent on different techniques and methods; however, it can also be described as a social process, focusing on decisions and actions. Informations systems have come to play a crucial role in managing an organisation, especially when it comes to tracing performance. The demand for responsible and accountable management has led to an increased emphasis on meaningful decisions and actions.

Place, publisher, year, edition, pages
Oxford: Chartridge Books Oxford, 2016. p. 140 Edition: 1
Keywords
Management control, organisational sense-making
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-54540 (URN)9781911033127 (ISBN)
External cooperation:
Funder
Torsten Söderbergs stiftelse
Available from: 2016-07-05 Created: 2016-07-05 Last updated: 2016-09-12Bibliographically approved
Bredmar, K. (2015). Strategisk ekonomistyrning: att leda för långsiktig tillväxt. Stockholm: Sanoma Utbildning
Open this publication in new window or tab >>Strategisk ekonomistyrning: att leda för långsiktig tillväxt
2015 (Swedish)Book (Other (popular science, discussion, etc.))
Place, publisher, year, edition, pages
Stockholm: Sanoma Utbildning, 2015. p. 159
Keywords
Ekonomistyrning
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-48469 (URN)978-91-523-3641-0 (ISBN)
Note

Beskrivning

Att förstå ett företag och att på så vis kunna leda det är en svår uppgift. Det krävs ofta många års erfarenhet, en förmåga att reflektera och ett ständigt inflöde av nya och goda idéer. Under de senaste 30 åren har en allt större fokusering skett på hur den ekonomiska styrningen ska kunna skapa förutsättningar för att översätta strategier i handling.

Strategisk ekonomistyrning – Att leda för långsiktig tillväxt presenterar den forskning som ur ett ekonomistyrningsperspektiv inriktar sig på tillväxt, och förklarar på ett engagerande och pedagogiskt sätt hur teorierna kan användas i praktiken. Boken är framförallt anpassad till praktiker som är intresserade av att utvecklas i sin roll som företagsledare för att skapa tillväxt hos företaget. 

Strategisk ekonomistyrning – Att leda för långsiktig tillväxt innehåller många praktiska frågeställningar som kan användas på läsarens egen verksamhet och presenterar teori och praktik i ett lättillgängligt format. Tanken är att så ett frö hos läsaren som stimulerar till en aktiv ledarstil som får företaget att gro och växa.

Författaren Krister Bredmar är docent i företagsekonomi och är verksam vid Linnéuniversitetet. Han har under mer än 20 år intresserat sig för ekonomi- och verksamhetsstyrningsfrågor i framgångsrika organisationer. Hans forskning har publicerats i internationella tidskrifter och han är aktiv i arbetet med att återföra forskningsrön till företag i ett lokalt/regionalt sammanhang.

Available from: 2015-12-19 Created: 2015-12-19 Last updated: 2016-02-17Bibliographically approved
Bredmar, K. (2015). Transforming environmental uncertainty to risk - managing risk and management control. Global Business and Management Research, 7(3), 44-54
Open this publication in new window or tab >>Transforming environmental uncertainty to risk - managing risk and management control
2015 (English)In: Global Business and Management Research, ISSN 1947-5667, E-ISSN 1947-5667, Vol. 7, no 3, p. 44-54Article in journal (Refereed) Published
Abstract [en]

Purpose: Managers deal with environmental uncertainty and risk on an everyday basis, especially when it comes to making decisions and taking action. In order for a manager to be informed and to be able to take purposeful actions, he/she needs to translate and interpret what is going on in and around a business and by doing so make sense of the context. Management control, in its simplest form equivalent to planning and control, becomes a tool that can be used to manage environmental uncertainty and deal with a more specific risk. This paper comes from a larger study where management control as an organizational sense-making process was studied (Bredmar, 2011a).

Design/methodology/approach: A multiple case based study was conducted in the main study and this paper focuses on how the CEOs in five organizations reflect on their own understanding of environmental uncertainty and risk.

Findings: The findings show that from a theoretical perspective, risk is a small, well-defined part of a larger uncertainty. But from a practical perspective, uncertainty and risk are always there, in decisions and actions, however not that well defined.

Research implications: Management control, in general, becomes a tool that helps in dealing with uncertainty and risk and by doing so also becomes a way to manage risk.

Keywords
Environmental uncertainty, Risk, Management control, Risk management, Case study
National Category
Business Administration
Identifiers
urn:nbn:se:lnu:diva-60377 (URN)
Available from: 2017-01-31 Created: 2017-01-31 Last updated: 2017-11-29Bibliographically approved
Bredmar, K. (2015). What about municipal strategic management and performance measurement. Journal of Public Administration, Finance and Law, Special Issue(2), 7-20
Open this publication in new window or tab >>What about municipal strategic management and performance measurement
2015 (English)In: Journal of Public Administration, Finance and Law, ISSN 2285-2204, Vol. Special Issue, no 2, p. 7-20Article in journal (Refereed) Published
Abstract [en]

The purpose with this paper is to study how environmental uncertainty affects strategic priorities and to what extent the strategic priorities could be monitored through performance measures, within a Swedish municipal context. The findings show that in some areas, such as a budget in balance and cost control, there are traditional priorities and performance measures, whereas in other areas such as monitoring day-to-day improvements and growth and expansion, there is less support from performance measurement systems.

Place, publisher, year, edition, pages
Alexandru Ioan Cuza University of Iași, 2015
Keywords
Strategic management, municipal CFOs, performance measurement
National Category
Business Administration Public Administration Studies
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-47374 (URN)
Available from: 2015-11-24 Created: 2015-11-24 Last updated: 2015-11-25Bibliographically approved
Bredmar, K., Ask, U., Frisk, E. & Magnusson, J. (2014). Accounting Information Systems Implementation and Management Accounting Change. Business Systems Research Journal, 5(2), 125-138
Open this publication in new window or tab >>Accounting Information Systems Implementation and Management Accounting Change
2014 (English)In: Business Systems Research Journal, ISSN 1847-8344, E-ISSN 1847-9375, Vol. 5, no 2, p. 125-138Article in journal (Refereed) Published
Abstract [en]

Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. 

Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS) are developed and implemented. 

Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. 

Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. 

Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.

Keywords
AIS implementation, Performance measurement, Management accounting change
National Category
Business Administration
Identifiers
urn:nbn:se:lnu:diva-60379 (URN)10.2478/bsrj-2014-0015 (DOI)
Available from: 2017-01-31 Created: 2017-01-31 Last updated: 2017-11-29Bibliographically approved
Ask, U., Magnusson, J., Bredmar, K. & Frisk, E. (2014). Held together by the bark: performance measurement and management as propagated by industry analysts. International Journal of Business Performance Management, 15(3), 192-206
Open this publication in new window or tab >>Held together by the bark: performance measurement and management as propagated by industry analysts
2014 (English)In: International Journal of Business Performance Management, ISSN 1368-4892, E-ISSN 1741-5039, Vol. 15, no 3, p. 192-206Article in journal (Refereed) Published
Abstract [en]

The purpose of this study is to explore what is propagated as performance measurement and management (PMM) by industry analysts. The rationale for targeting industry analysts is that this group constitutes a previously largely overlooked actor within the supply of management ideas. The study utilises empirical material in the form of proprietary reports marketed and sold by one of the largest industry analyst firms, through a dual analysis of history and content. As the findings show, there is a rich plethora of PMM incarnations stemming from one particular industry analyst report. Utilising rhetorical analysis, this piece of research is found to be lacking in sound argumentation opening up for significant doubts in terms of the validity of the subsequent incarnations. These findings are discussed in terms of implications for both research and practice.

Place, publisher, year, edition, pages
InderScience Publishers, 2014
Keywords
Performance measurement, Performance management, PMM, Industry analysts, Rhetorical analysis
National Category
Business Administration
Identifiers
urn:nbn:se:lnu:diva-60378 (URN)10.1504/IJBPM.2014.063019 (DOI)
Available from: 2017-01-31 Created: 2017-01-31 Last updated: 2017-11-29Bibliographically approved
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