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  • 1.
    Aidemark, Lars-Göran
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Baraldi, Stefano
    Catholic University, Milan.
    Funck, Elin K.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Jansson, Andreas
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    The importance of balanced scorecards in hospitals2010In: Performance measurement and management control: Innovative concepts and practices / [ed] Epstein, M.J., Manzoni, J-F and Davila, A., Emerald Group Publishing Limited, 2010, p. 363-385Chapter in book (Other academic)
  • 2.
    Aidemark, Lars-Göran
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Baraldi, Stefano
    Catholic University CE.RI.S.MAS., Milan, Italy.
    Funck, Elin K.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Jansson, Andreas
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    The importance of Balanced Scorecards in hospitals2009In: 5th Conference on Performance Measurement and Management Control, 2009Conference paper (Other academic)
  • 3.
    Aidemark, Lars-Göran
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics. Ekonomistyrning.
    Funck, Elin K.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics. Ekonomistyrning.
    Ledarskap och mätning i sjukvården2008In: Kommunal ekonomi och politik, ISSN 1402-8700, Vol. 12, no 1, p. 7-33Article in journal (Refereed)
  • 4.
    Aidemark, Lars-Göran
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Funck, Elin K.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Ledarskap och mätningar2007Conference paper (Other (popular science, discussion, etc.))
  • 5.
    Aidemark, Lars-Göran
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Funck, Elin K.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Measurement and health care management2009In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 25, no 2, p. 253-276Article in journal (Refereed)
    Abstract [en]

    Over recent decades many health care organisations have "modernised" their management accounting systems by using the balanced scorecard (BSC). However, public health care involves multi-dimensional goals and resolving conflicts of interest. The question is whether a management control system based on measurements is suitable in a health care context. Light can be shed on this question using a study of the application of a BSC over a ten-year period at Hogland Hospital. The study shows that the BSC and measurements of output and behaviour became a way of approaching unanswered questions about processes and quality development. Medical professionals with management responsibility, in co-operation with medical professionals responsible for different specialities, determined measures and targets and the measurements were integrated into activity processes and affected activities.

  • 6.
    Aidemark, Lars-Göran
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Funck, Elin K.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Jansson, Andreas
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Det balanserade styrkortet i sjukvården: Erfarenheter från sjukhusen i Sverige2009Report (Other academic)
  • 7.
    Andersson, Göran
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Funck, Elin K.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ekonomistyrning: beslut och handling2017 (ed. 2)Book (Other academic)
  • 8.
    Andersson, Göran
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Funck, Elin K.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ekonomistyrning: beslut och handling. Övningsbok2017 (ed. 2)Book (Other academic)
  • 9.
    Funck, Elin K.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Audit as Leviathan: Constructing Quality Registers in Swedish Health Care2015In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 31, no 4, p. 415-438Article in journal (Refereed)
    Abstract [en]

    This paper explores the rise of an audit practice: the national quality registers in Swedish health care. Based on actor-network theory, the study tells the story of an actor-network formed by physicians in the 1970s who mobilized themselves around a common object; to develop the knowledge-base of medical professionals. However, over time more actors became persuaded of the potential of the network and associate themselves with it, resulting in reformed registers. The study shows how the network develops into a macro-actor, a Leviathan in health care, how this macro-actor comes to affect health care practices and how it contributes towards maintaining a new governance regime.

  • 10.
    Funck, Elin K.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Det medicinska professionella fältet2019In: Ett professionellt landskap i förvandling / [ed] Thomas Brante, Kerstin Svensson & Lennart G. Svensson, Lund: Studentlitteratur AB, 2019, p. 271-306Chapter in book (Refereed)
  • 11.
    Funck, Elin K.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    En kur för sjukvården2018In: Nio-fem : tidskrift om arbetsliv & profession, ISSN 2001-9688, no 1, p. 20-23Article in journal (Other (popular science, discussion, etc.))
  • 12.
    Funck, Elin K.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics. Ekonomistyrning.
    Från fri yrkesutövare till anställd tjänsteman: om det önskvärda i att begränsa den professionella autonomin2008In: När den professionella autnomin blir ett problem, Växjö university press, växjö universitet , 2008Chapter in book (Other (popular science, discussion, etc.))
  • 13.
    Funck, Elin K.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Ordination Balanced Scorecard: översättning av ett styrinstrument inom hälso- och sjukvården2009Doctoral thesis, monograph (Other academic)
    Abstract [en]

    This study examines the implementation of Balanced Scorecard (BSC) in health care organisations. BSC, a management control model based on measurements in different perspectives, has become one of the most popular performance measurement models during the last two decades and widely adopted in practice. However, studies have noticed that models are rarely used in the same way in different settings. From the perspective of Scandinavian institutionalism, a model that is moved from one place to another has been "translated." Translation is a process in which an abstract idea is transferred into an object, developed into practical use, and stabilised into an institution. The purpose of this study is to contribute to the understanding of how a management control model influences and is influenced by the medical professional context. The ambition is to investigate how BSC has been translated in the Swedish and the Canadian health care contexts. Furthermore the purpose is to develop our understanding of measurements in professional organisations and to develop our understanding of the translation process.

    The study shows that the main purpose of implementing BSC in the health care organisations is to support improvements in the quality of care. Whereas a free translation process in the Swedish case allowed actors to interpret and reinterpret the model and to create specific performance measurements for reporting professional performance, a controlled translation process in the Canadian case resulted in medical professionals being unable to reinterpret the model. Instead, BSC came to represent the private company's way of acting, declaring disciplinary accountability and shifting interest from public administration and towards the business firm. Based on the findings, this study stresses that a model can materialize both in the forms of practical use and talk, and that different translations can result in disputes and negotiations among actors with different interests. This study also analyses and develops the concept of transparency, and suggests that actors will use different performance measurements depending on what type of transparency (openness, visibility or hyaline) is requested. Finally, it is suggested that disciplinary accountability may result in actors focusing on finding the perfect measurements, whereas socializing form of accountability may create a greater focus on reciprocal accountability for improvements.

  • 14.
    Funck, Elin K.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Professional archetype change: The effects of restricted professional autonomy2012In: Professions & Professionalism, ISSN 1893-1049, E-ISSN 1893-1049, Vol. 2, no 2, p. 1-18Article in journal (Refereed)
    Abstract [en]

    One of the points on which researchers agree is the centrality of autonomy to professionalism. Moreover, a common conclusion in the studies of professions is that the profound changes in society over the last fifty years have threatened the autonomy and changed the archetype of professionalism. This paper contributes to the research on changes and continuities, challenges and opportunities for professionalism by discussing advantages and disadvantages of restricted professional autonomy. By describing the historical development in the Swedish and Canadian healthcare context, two major findings are discussed. First, although medical professionals have been subjected to certain constraints, they still appear to maintain a relatively high level of autonomy concerning the technical content of the work. Second, restricting professional autonomy is not negative merely due to the preservation of the professional archetype; rather, a «reasonable» limitation can be positive if professional autonomy is understood as a contract based on public trust.

  • 15.
    Funck, Elin K.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Professioner och mångfald: om relationen mellan profesisoner och genus2009In: Gränssättning inom och utanför professioner, 2009Conference paper (Other academic)
  • 16.
    Funck, Elin K.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics. Ekonomistyrning.
    The balanced scorecard equates interests in healthcare organizations2007In: Journal of Accounting & Organizational Change, ISSN 1832-5912, Vol. 3, no 2, p. 88-103Article in journal (Refereed)
    Abstract [en]

    Abstract:

    Purpose – This paper investigates how the balanced scorecard (BSC) has been translated to fit the public healthcare environment. The paper discusses how the context, consisting of politicians, administrators, and medical professionals has influenced the design and function of the BSC.

    Design/methodology/approach – A qualitative case study approach involving semi-structured interviews were conducted with key informants on the political, administrative, and medical professional levels of a Swedish county council.

    Findings – The study indicates that different interests are made visible within the perspectives of the BSC without giving priority to one interest over another. Thus, the BSC plays an important role in the formation of an equal relationship between organizational interests.

    Originality/value – This paper contributes to the accounting change literature by identifying a function of the BSC that has not been observed previously within the public healthcare context.

  • 17.
    Funck, Elin K.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    The Balanced Scorecard in Healthcare Organizations 2016In: Management Innovations for Healthcare Organizations: Adopt, Abandon or Adapt? / [ed] Anders Örtenblad, Carina Abrahamson Löfström, Rod Sheaff, New York: Routledge, 2016, p. 61-79Chapter in book (Refereed)
  • 18.
    Funck, Elin K.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    The expert in health care2012In: 7th International conference on accounting, auditing and management in public sector reforms, Milan, september 4-6, 2012., 2012Conference paper (Refereed)
  • 19.
    Funck, Elin K.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    The national quality registers bandwagon and the medical professional retreat2011In: Svenska nätverket för professionsforskning, 28-29 september, 2011., 2011Conference paper (Other academic)
  • 20.
    Funck, Elin K.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    The role of performance measurements in professional organizations: a study of the health care setting2010Conference paper (Refereed)
  • 21.
    Funck, Elin K.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Är klanstyrning ett minne blott inom svensk sjukvård?2009In: Från barkbröd till ciabatta: kreativitet och kontroll inom ekonomistyrning / [ed] Karin Jonnergård och Rolf G. Larsson, Växjö: Växjö University Press , 2009, p. 143-155Chapter in book (Other academic)
  • 22.
    Funck, Elin K.
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Gustavsson, Eva
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Jansson, Andreas
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Jönsson, Micael
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Kans, Lise-Lotte
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Larsson, Ulf
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Nilsson, Ola
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    En idébank av metoder för nätbaserad undervisning inom ämnet ekonomistyrning2007In: Lärarrollen: tankar från forskningscirklar / [ed] Lars Holmstrand, Växjö: Växjö University Press , 2007, 1, p. 59-76Chapter in book (Other academic)
  • 23.
    Funck, Elin K.
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Gustavsson, Eva
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Larsson, Ulf
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Nilsson, Ola
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Att överbrygga: lärarperspektiv på distansen i distansutbildningen2009In: Från barkbröd till ciabatta: kreativitet och kontroll inom ekonomistyrning / [ed] Karin Jonnergård och Rolf G. Larsson, Växjö: Växjö University Press , 2009, p. 27-40Chapter in book (Other academic)
  • 24.
    Funck, Elin K.
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics. Ekonomistyrning.
    Jonnergård, Karin
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics. Ekonomistyrning.
    Wolmesjö, Maria
    Växjö University, Faculty of Humanities and Social Sciences, School of Health Sciences and Social Work. Socialt arbete.
    Professionell autonomi som risk och möjlighet2008In: När den professionella autonomin blir ett problem, Växjö University Press , 2008, p. 9-20Chapter in book (Other (popular science, discussion, etc.))
    Abstract [sv]

    Introduktion till boken

  • 25.
    Funck, Elin K.
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Karlsson, Tom
    University of Gothenburg.
    25 years of (studying) New Public Management: trends, accomplishments and dilemmas in top ranked journals2018In: Paper presented at the 22nd Annual IRSPM Conference, Edinburgh, UK, April 11-13, 2018, The International Research Society for Public Management (IRSPM) , 2018, p. 1-43Conference paper (Refereed)
    Abstract [en]

    25 years ago, Christopher Hood made a substantial contribution to public administration research in his formulation of the concept New Public Management (NPM). In many ways, his article can be understood as an enabler of research focusing on public sector reforms. To this day, numerous articles and books have been published, discussing the concept itself and the empirical phenomenon. In celebration of this anniversary, this article revisits the current knowledge through a systematic literature review of 299 articles published between 1991 and 2016. This approach enables a meta-analysis of research published in five top-ranked international public administration journals. We identify four important themes as emerging from our review; (i) a reform with a vague intention, (ii) the limping concept, (iii) the one-sided perspective and (iv) NPM as the new norm. An important effect of this is that Hoods framework may have been curtailed, leading to a distorted knowledge-base when it comes to future studies.

  • 26.
    Funck, Elin K.
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Karlsson, Tom S.
    University of Gothenburg, Sweden.
    25 years of studying New Public Management: accomplishments and limitations2020In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 36, no 1Article in journal (Refereed)
    Abstract [en]

    In 1991, Christopher Hood made a substantial contribution to public administration research when he formulated the concept of New Public Management (NPM). His article can in many ways be understood as an enabler of research focused on public sector reforms. To this day, numerous articles and books have been published, discussing the concept itself and the empirical phenomenon. In celebration of the 25-year period since the concept of NPM was introduced, this article revisits the current knowledge through a systematic literature review of 299 articles published between 1991 and 2016. This approach enables a meta-analysis of research published in five top-ranked international public administration journals. We identify four important themes as emerging from our review: (i) a reform with a vague intention, (ii) the limping concept, (iii) the one-sided perspective and (iv) NPM as the new norm. An important effect of this is that Hood’s framework may have been curtailed, leading to a distorted knowledge base when it comes to future studies.

  • 27.
    Funck, Elin K.
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Karlsson, Tom S.
    University of Gothenburg, Sweden.
    Fyra starka trender efter NPM2019In: Kommunal Ekonomi, ISSN 0282-0099, no 3, p. 37-38Article in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    I efterdyningarna av New Public Management finns ett behov av att förändra synen på organisering och styrning av den offentliga sektorn. Ett samlingsbegrepp för de nya teorierna kring styrning och organisering av offentlig sektor är post-NPM. I en nyligen publicerad rapport diskuterar Elin K. Funck och Tom S. Karlsson fyra starka trender inom ramen för området.

  • 28.
    Funck, Elin K.
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Karlsson, Tom S.
    University of Gothenburg.
    Post-NPM, vad är det?: Trender och empiriska iakttagelser kring alternativa idéer för den offentliga sektorn2018Report (Other academic)
    Abstract [sv]

    I den här texten diskuterar vi det begrepp som kommit att dyka upp mer och mer i såväl litteratur som i debatt: post-NPM. Vi vet av litteraturen att det handlar om något distinkt annorlunda från NPM, men det är ofta mer otydligt vad detta ’annorlunda’ egentligen är. Vi genomför en litteraturöversikt där vi beskriver fyra starka trender inom ramen för post-NPM: (1) New Public Governance, (2) Public Service Logic, (3) Public Value Management och (4) Digital-Era Governance. Syftet är att beskriva och analysera vad post-NPM är för något, hur det är annorlunda från NPM samt hur (eller om) det kommit att ta sig empiriskt uttryck i en svensk kontext.

    Med förankring i såväl internationell litteratur som svensk empirisk kontext, drar vi slutsatserna att post-NPM erbjuder nya sätt att se på och förstå hur den offentliga välfärdsproduktionen ska erbjudas, vad som ska erbjudas och varför välfärdsproduktionen ska erbjudas på detta sätt. Även om post-NPM erbjuder många nya perspektiv, visar vi i den här texten på hur dessa kommit att vara starkt färgade av de dominerande NPM-uttrycken. Vi menar att där post-NPM kommit att erbjuda sådana nya perspektiv så har de i första hand handlat om en samhällsövergripande nivå, där diskussionen kommit att handla om organisering i första hand. När det istället handlar om styrning av verksamheter återfinner vi idéer som är tydligt sprungna ur NPM-reformer.

    En slutsats kring detta är att är att NPM och post-NPM fokuserar på delvis olika nivåer och därför med fördel kan förstås som kompletterande snarare än konkurrerande begrepp. I likhet med annan litteratur på området, menar vi att NPM och post-NPM skulle kunna kombineras för att skapa en tydligare struktur för organisering av välfärdstjänster, samtidigt som vi vidmakthåller behovet och förmågan till styrning och ansvarsutkrävande. En sådan kombination skulle kunna medföra en mer inkluderande offentlig sektor, där offentliga resurser och kollektiva nyttigheter används smart och effektivt.

  • 29.
    Funck, Elin K.
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Larsson, Rolf G.
    Lunds universitet.
    The rise and fall of the balanced scorecard in municipalities and county councils in Sweden2013Conference paper (Refereed)
  • 30.
    Funck, Elin K.
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Svensson, Nikki
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Management control in circular economy: exploring and theorizing how organizations work with and adopt their management control to circular business models2018In: Paper presented at the 14th Asia Pacific Management Accounting Association Annual Conference, Tokyo, Japan, October 29-31, 2018, Asia Pacific Management Accounting Association , 2018, Asia Pacific Management Accounting Association , 2018Conference paper (Refereed)
    Abstract [en]

    A growing body of literature argues than an organizations management control needs to adapt as an organization changes business model or strategy in order for the management control to be consistent with the organizations objectives and strategies. Nevertheless, scepticism has been raised about the role of management controls in practice to promote sustainability or circular economy within organizations. Based on the management control framework of Malmi and Brown (2008), this paper explores empirically how organizations work with circular economy and how management control adapts to the business model. The results show that circular economy can be practiced in different ways and that adaptation and the application of circular economy affect the whole management control package. The paper identify the importance of cultural control and long range planning for communicating circular values and spreading a culture based on circular principles. However, irrespectively of what circular strategies that are used, circular work tends to steer the attention to the early phases of the product life cycle. For management controls this means that action plans, cost accounting, and investment appraisals must reflect a higher level of detail and a longer time horizon. The paper highlights how this is associated with challenges for traditional management controls.

  • 31.
    Jonnergård, Karin
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics. Ekonomistyrning.
    Funck, Elin K.Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics. Ekonomistyrning.Wolmesjö, MariaVäxjö University, Faculty of Humanities and Social Sciences, School of Health Sciences and Social Work. Social arbete.
    När den professionella autonomin blir ett problem2008Collection (editor) (Other academic)
    Abstract [sv]

    Denna antologi bygger på tio kapitel som belyler frågeställningar kring när den professionella autonomin blir problem. Teoretiskt och empiriskt material hämtas från flera olika professioners områden och ger tillsammans en översikt över den forskning som bedrivs fivd Forum för Professionsforskning (FPF) vid Växjö Universitet

    Boken vänder sig i första hand till studerande på avancerad nivå inom ämnesområdena arbetsvetenskap, företagsekonomi, pedagogik, polisvetenskap, socialt arbete, sociologi, statsvetenskap och vårdvetenskap. Boken är relevant såväl för utbildningar, vidareutbildningar, forkare och yrkesversamma som är nyfikna på forskningen inom området.

  • 32.
    Jonnergård, Karin
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Funck, Elin K.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Wolmesjö, Maria
    Växjö University, Faculty of Humanities and Social Sciences, School of Health Sciences and Social Work.
    När professionell heteronomi blir ett problem2008In: När den professionella autonomin blir ett problem, Växjö: Växjö University Press , 2008, , p. 182Chapter in book (Other academic)
  • 33.
    Jönsson, Micael
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Funck, Elin K.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Internredovisning: grunder och tillämpningar2016 (ed. 1)Book (Other academic)
    Abstract [sv]

    Alla organisationer, oavsett bransch eller inriktning har behov av information för intern styrning. Även om informationsbehovet skiljer sig åt kan informationshanteringen uttryckas som en årlig process i form av planering, genomförande, uppföljning samt analys och åtgärder. Avsikten med denna bok är att visa hur internredovisningen stödjer skilda informationsbehov i styrningen mot uppsatta mål. Genom att gå igenom stereotyper av beslut som sker under ett verksamhetsår är syftet att ge läsaren förståelse för hur internredovisningen kan byggas upp samt utgöra underlag för olika analyser av en verksamhet. 

  • 34.
    Svensson, Nikki
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Funck, Elin K.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Management control in circular economy: exploring and theorizing the adaptation of management control to circular business models2019In: Journal of Cleaner Production, ISSN 0959-6526, E-ISSN 1879-1786, Vol. 233, p. 390-398Article in journal (Refereed)
    Abstract [en]

    A growing body of literature argues that an organization’s management control needs to adapt as an organization changes business model or strategy for the management control to be consistent with the organization’s objectives and strategies. Nevertheless, scepticism has been raised about the role of management controls in promoting sustainability or the circular economy within organizations. Based on the management control framework of Malmi and Brown (2008), this paper explores empirically how organizations work with the circular economy and how management control has adapted to the business model. The results show that the circular economy can be practiced in different ways and that the adaptation and application of the circular economy affects the whole management control package. The paper identifies the importance of cultural control and long-range planning for communicating circular values and spreading a culture based on circular principles. However, regardless of what circular strategies are used, circular work tends to steer attention to the early phases of the product life cycle. For management controls this means that action plans, cost accounting, and investment appraisals must reflect a higher level of detail and a longer time horizon. The paper highlights how this is associated with challenges for traditional management controls.

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