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  • 1.
    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.

  • 2.
    Johansen, Louise
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Eriksson, Ebba
    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.
    Faktorer som orsakar skillnader i investeringsprocesser: En komparativ flerfallsstudie i ett kommunägt bostadsbolag och en kommunal förvaltning2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Authors: Ebba Eriksson, Louise Johansen och Nikki Svensson Supervisor: Natalia Semenova 

    Title: Factors which cause differences in investment processes - A comparative multiple case study in one municipal housing company and one municipal government unit

    Original title: Faktorer som orsakar skillnader i investeringsprocesser - En komparativ flerfallsstudie i ett kommunägt bostadsbolag och en kommunal förvaltning

    Background: Previous research has identified factors that affect the investment process in private companies. If these factors affect the investment process between two different organizations is not yet discussed. Effect of a factor can be stated if differences in this factor also cause differences in the investment process. This is of great importance in municipal governments because investments affect all municipal citizens. Knowledge of how different factors affect investment processes creates opportunities to make active choices in the designing of this process. Therefore, in the thesis has factors that cause differences between the investment process in a hybrid organization and a public organization been studied and explained. These are constituted by one municipal housing company and one municipal government unit.

    Method: The method of the thesis is a comparative multiple case study in AB Ronnebyhus and the technical unit in the municipal government of Ronneby. 

    Conclusions: In the thesis three factors which cause differences in the investment process between the municipal housing company and the municipal government unit has been identified. These factors are: management, goals and measurements and organization-related attributes.

  • 3.
    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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