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  • 1.
    Ahlberg, Johan
    et al.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling. Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Araskog, Amanda
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling. Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Projektmodell för införande av affärssystem: Ett konsultbolags implementeringsprocess i tjänsteföretag2008Independent thesis Advanced level (degree of Master (Two Years)), 20 poäng / 30 hpOppgave
    Abstract [en]

    Companies acquiring ERP systems are often dissatisfied with the project and therefore consultancy firms wish to make use of project models in order to achieve success in implementations. Since research on ERP implementations in service companies is limited, there is a need for mapping of critical activities in implementation projects in this line of business. Under these premises, the purpose of our master thesis is to develop a model for implementation of ERP systems, specified in activities, which can be used by mid-sized consultancy firms with mid-sized qualified service companies as customers.

    A literature study including project models, modern models and methodologies for ERP implementation, commonly existent activities, success factors and system development methods was carried out. Starting out with this, a theoretical model for ERP implementation was generated. In excess of this, a case study was conducted, where the implementation of the ERP system Microsoft Dynamics AX at the service company Eurostep, performed by the consultancy firm Medius, was studied. A comparative analysis was performed, where the theoretically deduced model of ERP implementation was complemented and revised.

    The result of the master thesis is a consultancy model with four phases, with related activities, for ERP implementation in service companies. In order to fulfill the needs identified in the study, the model includes the following:

    - Clear responsibility distribution

    - Milestones as ending criteria

    - Suitable ways of work within the phases

    During the study the need for an anchoring and commitment process, and the need to consider the customer’s features, emerged. This can contribute to consultancy firms getting enough involvement in the project from their customers, which is important in order to achieve desired quality and to finish the project within the given time frame.

    Fulltekst (pdf)
    Projektmodell för införande av affärssystem - Ett konsultbolags implementeringsprocess i tjänsteföretag
  • 2. Bestill onlineKjøp publikasjonen >>
    Ahlström, Petter
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Strategier och styrsystem för seniorboendemarknaden2008Doktoravhandling, monografi (Annet vitenskapelig)
    Abstract [sv]

    Den demografiska utvecklingen i Sverige går mot en befolkningssammansättning med allt högre medelålder. Prognosen tyder på att nästan var fjärde svensk år 2025 kommer vara 65 år eller äldre. Många av dessa individer har en aktiv, frisk och relativt lång ålderdom framför sig. Studier har visat att morgondagens seniorer är en relativt välbeställd grupp med höga krav och stora förväntningar på ålderdomen och det framtida boendet. Allt detta innebär en utmaning för samhället där nödvändiga prioriteringar kan leda till att individen måste ta ett större ansvar och eget initiativ för boende och omvårdnadstjänster gentemot tidigare. I avhandlingen (”studien”) har seniorboendekonceptet med integrerade service-, vård- och omsorgstjänster studerats särskilt. Seniorboenden är ett marknadssegment med kraftig tillväxt under 2000-talet. Antalet seniorbostäder i Sverige har ökat från ca 10 000 år 2000 till ca 28 000 år 2007. Det som karaktäriserar konceptet är att boendet och de anslutande tjänsterna har anpassats och särskilt utformats för ett liv i åldrande.

    Studien rapporteras i form av en monografi bestående av två olika delstudier. Forskningsfrågan som varit vägledande för den första delstudien är ”Vad skapar en stark marknadsposition för en aktör på seniorbostadsmarknaden med integrerad service, vård och omsorg?”. Forskningsfrågan i den andra delstudien är ”Vilka produktionsstrategier och styrsystem går att identifiera hos några av de mest framgångsrika konceptbyggarna?”. Den andra delstudien utgår från den första delstudiens resultat. Forskningen, som har bedrivits som en explorativ fältstudie, har pågått under perioden 2002-2008. Mätinstrumentet har bestått av fasta intervjufrågor med öppna svarsalternativ. De underliggande intervjuerna har tillsammans med sekundärdata presenterats i ett antal fallbeskrivningar. I studien har ett antal framgångsrika, såväl svenska som nordamerikanska, aktörer medverkat. Den första delstudien har analyserats utifrån en föreställningsram som byggts upp kring begreppen omgivning, strategi, resurs, tjänstekoncept och konkurrenskraft. Resultaten har formulerats i ett antal strategiska vägval vilka sammanfattats i begreppen differentiering, fokus, integration, samverkan, kontroll, verksamhetsutveckling, kärnkompetens och resurser. Det har kunnat påvisas att framgångsrika aktörer följer den differentieringsstrategi om Porter (1980) definierat. Vidare har en affärsstrategisk typologi över aktörer på seniorboendemarknaden formulerats. Den första delstudiens slutsatser har formulerats i fyra strategiska idealtyper: förvaltare, konceptbyggare, entreprenörer och idealister.

    Utgångspunkten i den andra delstudien, som bl.a. hämtats i Nilssons och Rapps (2005) teoretiska ramverk, har varit idealtypen konceptbyggare. Med vissa kompletteringar har detta ramverk nyttjats och utvecklats för att beskriva och analysera orsakssambanden kring strategisk kongruens och integrerad styrning. Kompletteringar och justeringar har skett för att även omfatta strategier och styrsystem för bygg- och tjänsteproduktion. Föreställningsramen har, utifrån den erfarenhet som erhållits vid analysen av insamlad data, justerats. Justeringen har bestått i klassificeringsdimensionerna IT, organisationskultur och värdegrund. I studien, som bl.a. består av fallbeskrivning och analys av konceptbyggare, har framkommit att de konceptbyggare som nått framgång också har lyckats uppnå strategisk kongruens och integrerad styrning. Studien har bl.a. kunnat påvisa vad betydelsen av boendets fysiska planering innebär för möjligheten att bedriva tjänsteproduktion. Studien har bl.a. visat att nordamerikanska konceptbyggare har en hög grad av samstämmighet mellan strategi och styrsystem. Samstämmigheten kan sammanfattas i marknadskännedom, tydlig verksamhetsidé, branscherfarenhet, insikt om skalfördelar via klustring, organisatorisk småskalighet, känsla för värdeskapande, målinriktning, långtgående befogenheter och delegerat ansvar, värdestyrd verksamhet och en väl utvecklad organisationskultur. De nordamerikanska konceptbyggarna har definierat sina verksamheter som hotellverksamhet för seniorer vilket innebär att de boende blivit kunder och de äldre i allmänhet betraktas som en tillgång.

    Fulltekst (pdf)
    FULLTEXT01
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  • 3.
    Ahlström, Petter
    et al.
    Linköpings universitet, Tekniska högskolan. Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Nilsson, Fredrik
    Linköpings universitet, Tekniska högskolan. Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Olve, Nils-Göran
    Linköpings universitet, Tekniska högskolan. Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Att mobilisera och vårda samverkan i forskning2008Inngår i: Gemensamt kunskapande - den interaktiva forskningens praktik, Växjö: Växjö University Press , 2008, 1, s. 115-132Kapittel i bok, del av antologi (Annet vitenskapelig)
    Abstract [sv]

    I en tid då universitetens kunskapsmonopol är på väg att brytas får en nära samverkan mellan forskare, finansiär och studieobjekt en allt större betydelse (Nowotny et al., 2002, "Re-thinking Science"). Denna typ av samverkan är en central utgångspunkt i interaktiv forskning där ett vanligt syfte är att bedriva praktiknära studier med stor utomvetenskaplig relevans. I denna uppsats diskuteras hur samverkan mobiliseras och vårdas. Frågor som behandlas är hur forskarnas och praktikernas intressen ska förenas samt vad forskarna kan göra för att skapa rimliga förväntningar hos praktikerna och sprida sina resultat. Diskussionen baseras på egna erfarenheter där ett antal minifall får illustrera vad vi uppfattar vara typiska utmaningar i den här typen av samarbeten.   

  • 4.
    Ahlström, Petter
    et al.
    Linköpings universitet, Tekniska högskolan. Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Nilsson, Fredrik
    Linköpings universitet, Tekniska högskolan. Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Olve, Nils-Göran
    Linköpings universitet, Tekniska högskolan. Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Mobilising and nurturing collaboration in research - the value of a focused imagination2007Inngår i: International Journal of Action Research, ISSN 1861-1303, E-ISSN 1861-9916, Vol. 3, nr No 3, s. 297-327Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

       Establishing and nurturing contacts are important and time-consuming elements of interactive research. It is usually the researcher who has to establish and nurture collaboration with practitioners, a task that is not normally part of traditional research. A mutual interest in the subject of the research is a prerequisite for collaboration, but there are quite often other factors that explain why collaboration begins and endures. On the basis of the experience gained in a number of interactive research projects, we address the conditions required for an effective and lasting interplay between collaborating partners. Theoretical inspiration has been provided by studies of so-called imaginary organisations.        

  • 5.
    Alder, Magnus
    et al.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Peterson, Jimmy
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Enhanced knowledge utilization for increased project efficiency: A study of knowledge management in a project environment at Siemens Industrial Turbomachinery2010Independent thesis Advanced level (degree of Master (Two Years)), 20 poäng / 30 hpOppgave
    Abstract [en]

    In the prevailing uncertain and ever-changing business environment knowledge has become the single certain source for sustainable competitive advantage. Learning from past mistakes and avoiding reinventing the wheel are crucial tasks and no organization can today afford not to look for ways to make the best use of its knowledge. With Siemens Industrial Turbomachinery AB (SIT) being an actor in a complex and high-technology industry managing and leveraging the organization’s knowledge becomes essential. It came to the authors’ attention that the project manager department (GL) within the gas division of SIT experienced a need for improved processes for managing and utilizing the organization’s knowledge-base.

    On the first of January 2010 Siemens carried out a major reorganization, which affected SIT and the GL department by merging two previously separate departments of project managers into one unit. With efforts underway to harmonize the two department’s former working methods the situation implies timeliness for conducting a study on how to improve the company’s knowledge management initiative. This master thesis hence evolved to focus on examining and point out the improvement opportunities that exist with regards to knowledge sharing between projects, and between projects and the organization, and how tools and processes should be designed to collect, preserve, disseminate and reuse experiences, knowledge and lessons learned within a project-based organization in the best possible way.

    The research approach of the study was of a qualitative character including interviews with the 16 project managers of GL and other key employees both at SIT and at Siemens Oil & Gas division’s new CS and IP business units. Combined with meeting participation and observations of the project managers in their daily operations an increased understanding of the current situation at SIT and GL emerged; an understanding needed to identify the reasons and factors affecting the low degree of retention and utilization of the organization’s knowledge-base; an understanding leading up to the development of a model highlighting the important aspects for successful knowledge management initiatives, and how these aspects correlate.

    In order to improve the knowledge utilization a continuous lessons learned gathering throughout the project life-cycle needs to be implemented. This is primarily achieved through collecting lessons learned at the regular project meetings together with special lessons learned workshops. The collection and reutilization of knowledge hence needs to be integrated with the project management process. Improving the different forums available for knowledge sharing is also needed to enable an increased level of transformation of human capital into structural capital; augmenting the organization’s knowledge-base. Providing forums for knowledge sharing together with a visualized management support through actions, feedback and the introduction of a culture aimed at organizational learning further enhance the retention and utilization of the organization’s knowledge-base.

    Although the approach of this study is based on a case study of the SIT organization the conclusions are regarded to be of value for other project-based organizations and thus rending the conclusions to be generalized and used within other lines of business. The generic conclusion of this study is that in order to implement a successful knowledge management initiative all factors of the model need to be considered and attended too.

    Fulltekst (pdf)
    FULLTEXT01
  • 6.
    Anjou, Annette
    Linköpings universitet, Tekniska högskolan. Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Icke-monetära prestationsmått i incitamentsprogram2006Inngår i: Icke-monetär styrning, Linköping: Linköpings universitet , 2006, s. 33-38Kapittel i bok, del av antologi (Annet (populærvitenskap, debatt, mm))
    Abstract [sv]

       

  • 7.
    Anjou, Annette
    et al.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Nilsson Jannesson, Erik B
    Linköpings universitet, Tekniska högskolan. Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Nilsson, Fredrik
    Linköpings universitet, Tekniska högskolan. Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Rapp, Birger
    Linköpings universitet, Tekniska högskolan. Linköpings universitet, Institutionen för datavetenskap, EISLAB - Economic Information Systems.
    Strategi styrning och konkurrenskraft: ett pågående forskningsprogram2007Inngår i: Nordisk workshop XII i ekonomi- och verksamhetsstyrning vid Uppsala universitet,2007, 2007Konferansepaper (Annet vitenskapelig)
    Abstract [sv]

    Syftet med uppsatsen är att ge en översikt över programmet med fokus på bakgrund, forskningsfrågor och metod. Uppsatsen avslutas med några korta reflektioner över det pågående programmet (omfattning 9 sidor).

  • 8.
    Appelgren, Leif
    Linköpings universitet, Tekniska högskolan. Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    The Effect of Audit Strategy Information on Tax Compliance - An Empirical Study2008Inngår i: eJournal of tax research, ISSN 1448-2398, Vol. 6, nr 1, s. 67-81Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

       

  • 9.
    Appelgren, Leif H
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    A note on the Erard & Feinstein tax audit model Manuskript (preprint) (Annet vitenskapelig)
    Abstract [en]

    This paper introduces a new method for the determination of near-optimal audit strategies with the Erard & Feinstein model. It is demonstrated that the solution method presented by Erard & Feinstein does not lead to optimal audit strategies. The new method simulates taxpayer behaviour for a class of audit functions among which the best function is selected. Using a simple class of functions, the resulting strategies are superior to those obtained with the Erard & Feinstein method.

    The simulation method can easily handle variations of the model, for instance with involuntary taxpayer errors as well as with partially discrete true income distributions.

  • 10.
    Appelgren, Leif H.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Filosofiska fakulteten.
    Audit strategy for temporary parental benefit2012Rapport (Annet (populærvitenskap, debatt, mm))
    Abstract [en]

    The aim of this project is to study the possibility to apply audit strategies developed for taxation on fraud and involuntary errors in the social benefit sector. The efficiency of different audit strategies is compared using a computer-based optimization algorithm.

    Two types of audit strategies are used in this study. One is to adapt the audit intensity to the propensity for errors and fraud in different segments of the group studied. The other type of audit strategy is based on adaptation of behaviour through information concerning the audit intensity. A model for determination of optimal tax audit strategies of the latter type was developed by Erard & Feinstein in 1994.

    This study is based on data from a large study of temporary parental benefit performed by the Institute for Evaluation of Labour Market and Education Policy (Institutet för arbetsmarknadspolitisk utvärdering, IFAU) in 2006.

    The study has shown that it is possible to apply the Erard & Feinstein model on benefit fraud. However, the solution method developed by Erard & Feinstein has proven to be non-optimal. A new solution method based on simulation has been developed and used in the study.

    Fulltekst (pdf)
    fulltext
  • 11.
    Appelgren, Leif H.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Filosofiska fakulteten.
    Kontrollstrategi för tillfällig föräldrapenning2011Rapport (Annet (populærvitenskap, debatt, mm))
  • 12.
    Arwinge, Olof
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Internal Control: A Study of the Concept and Themes of Internal Control2010Licentiatavhandling, monografi (Annet vitenskapelig)
    Abstract [en]

    This thesis studies the accounting and auditing approach to control where the concept of internal control has developed along with the theory and practice of accounting and auditing and its stated objectives. In this context, internal control has traditionally been regarded as a means of ensuring financial reporting quality as well as a way of preventing and detecting fraudulent activity.

    We have surveyed scientific research on the subject of internal control and reviewed regulatory texts as well as practical frameworks and standards. Based on this literature study, we have investigated some of the findings from previous research. Components and particular features of internal control were described and discussed. We have also identified and summarized themes and issues that frequently occur in writings on the subject.

    During recent years, demands have been made for greater accountability and transparency in corporate governance. The independent audit activity has become the primary tool for securing accountability. Some regard this as the emergence of an audit society. An important joint development has been the rise of internal control systems. Internal control, once a private matter for technical assurance specialists, has risen to be an autonomous field of expertise and a mode of organizing uncertainty. Traditionally internal control has had a fairly direct relationship to the accounting records. The wider approaches to internal control have expanded its boundaries significantly, far beyond the financial reports and the duties of the accountant. Internal control has become an all-encompassing process.

    Enterprise risk management practices are growing and evolving. An associated development has been that internal control has become more closely tied to these risk management practices, and therefore also to the formulation and execution of strategies. New risk-related regulations and practical frameworks have contributed to the transformation of internal control into a co-extensive with risk management. Internal control is now considered to be a form of risk treatment through which risk may be managed in different ways.

    Internal control is today a primary regulatory and formal olicy object. Lawmakers and supervisory authorities are increasingly concerned with the design and operating effectiveness of internal controls. Disclosure requirements imposed on firms are forcing them to provide public disclosures about their internal control systems, which were previously private to firms.

    Both scientific research and practical writings suggest that internal control designs are contingent upon certain variables. These variables include company objectives and strategies, regulatory characteristics, risk and risk appetite, firm size and managements’ attitudes to risk and control. Building internal control capabilities is important if firms are to be able to design balanced, integrated, dynamic and cost-effective internal controls.

    Internal control is considered to be a key corporate governance mechanism. Some researchers however, have pointed out that there is still much to learn about internal control quality and how internal control is associated with corporate governance quality. The fact that internal control is an inherently complex concept poses a significant research barrier, and while all research methods are valid, it is unlikely that archival studies or experiments are able to measure internal control quality. Instead, we recommend case studies of how firms design, apply and oversee their systems of internal control.

    This study was made possible through the research collaboration between my former employer, Skandia, and Linköping University through the Research Programme for Auditors and Consultants. During the final stage, generous funding was provided by the Jan Wallanders and Tom Hedelius foundation as well as the Tore Browaldhs foundation.

    Download (pdf)
    Cover
  • 13.
    Brytting, Tomas
    et al.
    The Institute of Organisation and Worklife Ethics, Ersta Sköndal University College,Stockholm.
    Westelius, Alf
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Westelius, Ann-Sofie
    Moral Space hb.
    Meaning, Authority, Rationality and Care as “MARCs” of sustainable organisations2008Inngår i: Managing in the Pacific Century, 2008, s. 1-17Konferansepaper (Fagfellevurdert)
    Abstract [en]

    In this article, we present MARC, a model for assessing – and improving – the health of organisationsfrom a humanistic point of view. It is a part of the quest for sustainability, currently a main theme inorganisations. The components of MARC: Meaning, Authority, Rationality, and Care, are four aspectsthat are all needed, and need to be in balance in an organisation, to provide a work situation wherepeople can sustainably thrive rather than be damaged and consumed for the sake of the organisation.Implications of the model are discussed. A conclusion is that trust is central to this healthy balance.This presents a real challenge for sustainability, as trust takes time to build – but can quickly beerased.

  • 14.
    Cesarini, Petter
    et al.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Gunnarsson, David
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Barriers to ERP system use: Overcoming a troublesome post-implementation phase2014Independent thesis Advanced level (degree of Master (Two Years)), 20 poäng / 30 hpOppgave
    Abstract [en]

    As a way to broaden its offering Saab Support and Services started to implement a new ERP system in 2009. The main reasons were to be able to handle larger integrated solutions from its customers and achieve synergies between its many programmes; these benefits have only partially been achieved. ERP systems are a subject that has generated a lot of literature which describes how an implementation should be done and what benefits can be had, such as lowered costs, higher auto-mation and better communication. This thesis has attempted to answer what barriers have been present at Saab in the post-implementation phase and what can be done in order to move past these and achieve unrealised benefits. Since there are gaps in the literature regarding the post im-plementation phase an exploratory approach was used in this study with a case being studied at the Support and Services division at Saab. A literature study was performed in parallel with the collec-tion of empirical data in order to let the collected data steer the direction of the research.The three barriers to beneficial use that were identified were lack of vision for continuous improve-ments, lack of formal processes and lack of ease of use. Lack of vision for continuous improvement is a barrier since without it improvement measures will not be aligned and issues will persist. By com-municating common goals and using benchmarks to follow up on those goals improvement can be made and employees can see the importance of the system. The second barrier is lack of formal pro-cesses which has caused bad transparency, creating issues with invoices and resulting in limited knowledge sharing between programmes. By standardising routines they are easier to benchmark it also becomes clearer what issues exist and how they relate to each other. With formalised processes it is easier to assign roles and it becomes easier to understand why data is entered since it is more apparent how it used later on in the process. The last identified barrier is the lack of ease of use of the ERP system. Since the software is difficult to use, training is generally needed in order to be able to use it correctly, but since limited training has been carried out employees still lack a greater un-derstanding of how to adapt it into their workflow effectively. This barrier can be overcome either by further education and training users or by simplifying the interface and improving the usability. By having a well communicated vision, employees can work towards common goals, by standardising processes and simplifying the usability of the ERP system it is easier for new employees to learn, which means that employees can be shared easier within Saab.

    Fulltekst (pdf)
    Barriers to ERP system use - Overcoming a troublesome post-implementation phase
  • 15. Bestill onlineKjøp publikasjonen >>
    Cöster, Mathias
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    The Digital Transformation of the Swedish Graphic Industry2007Doktoravhandling, monografi (Annet vitenskapelig)
    Abstract [en]

    This thesis examines how IT and the digitization of information have transformed the Swedish graphic industry. The debate concerning the productivity paradox, i.e. if investments in IT contribute to productivity growth, is one important starting point for the thesis. Previous research on this phenomenon has mainly used different types of statistical databases as empirical sources. In this thesis though, the graphic industry is instead studied from a mainly qualitative and historical process perspective. The empirical study is focused on describing the development of internal critical production processes in the graphic industry and its external markets. The aim is to show how innovations based upon IT have influenced the transformation of the Swedish graphic industry and if this has led to changes in productivity. Furthermore, to identify other significant effects and changes in the graphic industry’s markets that also has occurred as a result of the introduction of IT innovations.

    The process study shows that digitization of information flows in the graphic industry began in the 1970s, but the start of the development and use of digitized information happened in the early 1980s. Today almost all types of materials in the industry, for example text and pictures, have developed into a digital form and the information flows are hereby more or less totally digitized. The consequences from use of IT in production processes are identified here as different outcomes and effects. One conclusion drawn from the analysis is that investments and use of IT have positively influenced changes in productivity. The conclusion is based on the appearance of different automational effects, which in turn have had a positive influence on factors that may be a part of a productivity index. In addition to productivity, other mainly informational effects are also identified. These effects include increased capacity to handle and produce information, increased integration of customers in the production processes, increased physical quality in produced products, and options for management improvements in the production processes. The appearance of such effects indicates that it is not always the most obvious ones, such as productivity, that is of greatest significance when IT is implemented in the processes of an industry.

    Also the part of the study using an external perspective shows that IT innovations have had great influence on the graphic industry’s markets. The transformation of markets is analyzed through the use of the Innovation influence model, which is grounded in the Technological systems and Development blocks concepts. It shows that suppliers to graphic companies have played an important role in the IT innovation development process and they have thereby contributed to the ongoing transformation of the industry. Furthermore, IT innovations have been an important tool for graphic companies to handle different structural tensions they have experienced. The innovations introduced have thereby contributed to the development of new products, distribution channels, and markets. At the same time different products have disappeared and old markets contracted. These progresses have also been a result f the digitization of society. Altogether, this development has resulted in a transformation pressure that has come to greatly influence the industry. Because of this there today exist fewer but larger graphic and suppliers companies.

    Altogether the study shows that if a productivity paradox existed in the graphic industry, it is today to be considered as resolved. The pace in which the transformation of the industry, caused by IT innovations, has occurred has been extraordinary compared to previous developments. IT has become an unconditional part of the industry and society. Therefore it is of great importance to include several perspectives, e.g., internal process perspectives as well as external market perspectives, when discussing the value that might be derived from IT investments.

    Fulltekst (pdf)
    FULLTEXT01
    Download (pdf)
    COVER01
  • 16.
    Cöster, Mathias
    et al.
    Uppsala universitet.
    Iveroth, Einar
    Uppsala universitet.
    Olve, Nils-Göran
    Petri, Carl-Johan
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Industriell ekonomi.
    Westelius, Alf
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Strategic and Innovative Pricing: Price Models for a Digital Economy2020Bok (Annet vitenskapelig)
    Abstract [en]

    This book provides a concrete guide on how to execute strategic pricing to excel in an increasingly dynamic and digitised business environment, while developing and deepening relations with contract partners. The secret lies in crafting innovative price models that reward joint value creation in accordance with the business model, rather than engaging in confrontative zero-sum pricing reasoning.

    Strategic and Innovative Pricing: Price Models for a Digital Economy provides hands-on tools that are applied on three interconnected levels of analysis. It illustrates how to explore the business ecology to understand its dynamics and how digitisation enables it to prosper and demonstrates how to construct a viable business model that enables an organisation to navigate in its vibrant ecology. Finally, and most importantly, it shows how to use innovative price models to realize and monetise the business model and its value offering, making the organisation and its partnerships sustainable.

    Models pertaining to the three levels of analyses are applied in rich case studies and examples from different countries, and the book includes guidelines on how to use them. Special attention is paid to digitisation as an underlying theme, making this book of interest to researchers, academics, and students in the fields of strategic management and technology & innovation management.

  • 17.
    Cöster, Mathias
    et al.
    Uppsala University, Visby, Sweden.
    Petri, Carl-Johan
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Influence of insight and manoeuvre inertia on information technology investments and strategic change2014Inngår i: International Journal of Management and Decision Making, ISSN 1462-4621, E-ISSN 1741-5187, Vol. 13, nr 3, s. 250-265Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    IT is transforming the global economy. The technology may inspire as well as hinder the development of business strategies. The concept of organisational inertia highlights factors that prevent organisations from making changes necessary to realise such strategies. In this article, writings on the inertia concept are summarised and used as a framework to analyse how organisational inertia influences decisions on IT investments and strategic change. The empirical data consists of minutes from board meetings regarding investments in information technology (IT) in a Swedish newspaper and printing company during the years 1971-1989. The analysis shows that it was various aspects of manoeuvre inertia that postponed the necessary changes to take place and furthermore that the frame of reference used still is valid in order to analyse and understand organisational inertia. To a manager in a business world that is in a state of constant change (often spurred by various IT innovations), the inertia concept can contribute to deepening the analysis of factors that may influence the change necessary to realise the full potential of an IT investment.

  • 18.
    Deli, Christopher
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Information sharing practices and the tools to support it: An interview study at ABB2010Independent thesis Advanced level (degree of Master (Two Years)), 20 poäng / 30 hpOppgave
    Abstract [en]

    The purpose of this thesis is to investigate how information sharing in distributed development projects can be improved through the use of information sharing tools. Work published on this subject has been investigated and ABB employees whose work highly depends on information sharing have been interviewed.

    Fulltekst (pdf)
    FULLTEXT01
  • 19.
    El Sawy, Omar
    et al.
    USC Marshall School of Business.
    Gosain, Sanjay
    USC Marshall School of Business.
    Malhotra, Arvind
    USC Marshall School of Business.
    Petri, Carl-Johan
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Integrating Supply Chains and Electronic Commerce in a Unified Europe2000Rapport (Annet vitenskapelig)
  • 20.
    Fagerberg, Jesper
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Occupational Fraud: Auditors’ Perceptions of Red Flags and Internal Control2008Licentiatavhandling, monografi (Annet vitenskapelig)
    Abstract [en]

    The overall purpose of this thesis is to increase the understanding of auditors’perceptions of occupational fraud. The focus is limited to red flags andinternal control, i.e. to the indications or symptoms of occupational fraud andthe internal control systems which are implemented in order to detect andprevent such actions from being carried out.

    The thesis is based on 33 interviews with auditors and experts. In order toincrease confidence, triangulation was applied which implied both aqualitative as well as a quantitative methodological approach. The collecteddata was in turn analysed through two models of analysis – an adjustedversion of the so called fraud triangle and the so called COSO-model. Theanalysis was carried out on the group of auditors as a whole (including subgroupsof auditors) as well as compared to a group of experts on fraud andoccupational fraud.

    The results from the study indicate several aspects of interest regardingauditors’ perceptions of occupational fraud. First, the results indicate a tendencyamong auditors to emphasise “harder” aspects stronger than “softer”aspects. Seen from the fraud triangle, this was manifested by an emphasis onopportunity; when concerning internal control of control activities in theCOSO model, this was emphasised relatively stronger. Second, the resultsindicate a rather strong heterogeneity among auditors in their perceptions ofoccupational fraud. Third, all subparts of the applied models were seldomcovered on an individual basis. Fourth, the interconnection between harderand softer sides, both concerning red flags and internal control, were not verystrongly emphasised. The results were given additional strength from thecomparison with the group of experts.

    The study also included a comparison among different subgroups of auditors.The subgroups were constructed based on accumulated working experience aswell as whether the respondents primarily audit larger or smaller companies.The results that were based on years of experience indicate a tendency amongolder auditors with more accumulated working experience to emphasise softeraspects relatively stronger, than auditors with less working experience. Thistendency was present for red flags as well as for internal control. More experienced auditors also demonstrated a tendency to emphasise a relativelylarger part of the two applied models of analysis. The division based on sizeof audited companies indicated similar tendencies as were found for bothmore and less experienced auditors. Hence, auditors who mainly audit largercompanies showed a tendency to emphasise softer aspects relatively strongercompared to auditors who mainly audit smaller companies.

    Fulltekst (pdf)
    Occupational Fraud : Auditors’ Perceptions of Red Flags and Internal Control
    Download (pdf)
    Cover
  • 21. Bestill onlineKjøp publikasjonen >>
    Fagerberg, Jesper
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Occupational fraud: auditors' perceptions of red flags and internal control2008Licentiatavhandling, monografi (Annet vitenskapelig)
    Abstract [en]

    The overall purpose of this thesis is to increase the understanding of auditors' perceptions of occupational fraud. The focus is limited to red flags and internal control, i.e. to the indications or symptoms of occupational fraud and the internal control systems which are implemented in order to detect and prevent such actions from being carried out.

    The thesis is based on 33 interviews with auditors and experts. In order to increase confidence, triangulation was applied which implied both a qualitative as well as a quantitative methodological approach. The collected data was in turn analysed through two models of analysis - an adjusted version of the so called fraud triangle and the so called COSO-model. The analysis was carried out on the group of auditors as a whole (including subgroups of auditors) as well as compared to a group of experts on fraud and occupational fraud.

    The results from the study indicate several aspects of interest regarding auditors' perceptions of occupational fraud. First, the results indicate a tendency among auditors to emphasise "harder" aspects stronger than "softer" aspects. Seen from the fraud triangle, this was manifested by an emphasis on opportunity; when concerning internal control of control activities in the COSO model, this was emphasised relatively stronger. Second, the results indicate a rather strong heterogeneity among auditors in their perceptions of occupational fraud. Third, all subparts of the applied models were seldom covered on an individual basis. Fourth, the interconnection between harder and softer sides, both concerning red flags and internal control, were not very strongly emphasised. The results were given additional strength from the comparison with the group of experts.

    The study also included a comparison among different subgroups of auditors. The subgroups were constructed based on accumulated working experience as well as whether the respondents primarily audit larger or smaller companies. The results that were based on years of experience indicate a tendency among older auditors with more accumulated working experience to emphasise softer aspects relatively stronger, than auditors with less working experience. This tendency was present for red flags as well as for internal control. More experienced auditors also demonstrated a tendency to emphasise a relatively larger part of the two applied models of analysis. The division based on size of audited companies indicated similar tendencies as were found for both more and less experienced auditors. Hence, auditors who mainly audit larger companies showed a tendency to emphasise softer aspects relatively stronger compared to auditors who mainly audit smaller companies.

  • 22.
    Granath, Malin
    et al.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Nilsson Jannesson, Erik B
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Coordination mechanisms in complex principal-agent relations: The case of the local authority energy and climate consultancy2009Konferansepaper (Annet vitenskapelig)
    Abstract [en]

    Purpose - The purpose of this article is to describe in detail what coordination mechanisms have been used, as well as how they have been used, to achieve an alignment regarding the know-what and know-how of the local authority energy and climate advisors.

    Design/methodology/approach - The results presented in this article are mainly based on observations and interviews, and secondary data in form of previously made evaluations and studies, job descriptions, statues and judiciary documents.

    Findings - This study illustrates an example of how different coordination mechanisms have been used in complex principal-agent relations to achieve alignment of know-how and know-what in a nascent occupation. These mechanisms have been of both structure and process character, and most importantly they are intertwined. However, the main contribution of this article lies in the illustration of the importance of using coordination mechanisms to create an incentive structure that overarches potential conflicts of interests between the competing principals. Such incentive structure also contributes to a common perception of on main principal, which is vital in order to create alignment of know-how and know-what.

  • 23.
    Granath, Malin
    et al.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, VITS - Laboratoriet för verksamhetsinriktad systemutveckling. Linköpings universitet, Tekniska högskolan.
    Westelius, Alf
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Beyond a common title: The formation of a professional identity among energy advisers2012Inngår i: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, E-ISSN 1758-745X, Vol. 16, nr 3, s. 210-234Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Purpose: The purpose of this paper is to explore if and how a professional identity can be formed in the wake of the foundation of a new public service. In the article, we focus on how different forces, regulative and emergent, interact and contribute to a development of a coherent understanding of a professional identity in a decentralised service. The case of local authority energy and climate consultancy is an illustrative example of a nascent service occupation in Sweden where the individuals holding the job title are geographically dispersed.  

     

    Design/methodology/approach: This paper has a qualitative approach and relies on three different data sources: participatory observations, written documents, and in-depth interviews with energy and climate advisers working in a particular region in Sweden. The study covers the years 2005 to 2010.

     

    Findings: Our findings suggest that identity formation among geographically dispersed individuals in a nascent service occupation is possible. The development of collective understanding of the professional identity is influenced both by regulative and emergent forces, which interact.

     

    Research limitations/implications: This paper is limited to one particular service occupation in Sweden from which generalisations are limited.

     

    Practical implications: The findings may serve as useful input for management in order to understand facilitation of identity building among professionals in decentralised functions.

     

    Originality/value: The value of this study lies in the comprehensive approach to how different pertinent forces interact with each other in order for a cohesive understanding of a work-related identity to develop in newly established service occupations.

  • 24.
    Granath, Malin
    et al.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, VITS - Laboratoriet för verksamhetsinriktad systemutveckling. Linköpings universitet, Tekniska högskolan.
    Westelius, Alf
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Input or result-oriented management control in public organisations - The case of local authority energy and climate consultancy2008Inngår i: Nordisk workshop i ekonomi- och verksamhetsstyrning,2008, Linköping: Linköpings universitet , 2008Konferansepaper (Annet vitenskapelig)
    Abstract [en]

      

  • 25.
    Granath, Malin
    et al.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, VITS - Laboratoriet för verksamhetsinriktad systemutveckling. Linköpings universitet, Tekniska högskolan.
    Westelius, Alf
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Professional networks and the use of ICT: the emergence and fostering of a public service network2012Konferansepaper (Annet vitenskapelig)
  • 26.
    große Osterhues, Dirk
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    The Strategic Value of ICT for Swedish Business Leadership2010Independent thesis Advanced level (degree of Master (Two Years)), 20 poäng / 30 hpOppgave
    Abstract [en]

    Information and communication technology already has a long history of influence in basically all areas of an enterprise. In recent years though, a major discussion emerged whether information and communication technologies (ICT) offer an additional strategic value for a business.

    The different positions maintain reasonable arguments on both sides. One position is that ICT basically has become a commodity, obtainable by everyone. There would be no strategical nor competitive gain, so extra efforts in ICT would be in vain. Another position is that, although, nowadays ICT is easy to acquire, the organisational skills necessary to manage the change and to profit from a good system are a scarce resource and difficult to reproduce.

    As much as this discussion has been the subject of many academic articles, as little has the research on the views of practitioners emerged. What is their opinion on the strategic relevance of information and communication technology? Do they consider it as merely a necessary commodity, only used to stay competitive, or do they think that there is a competitive advantage to gain in a sophisticated and possibly leading-edge system? Also, a third view is conceivable, in which practitioners regard ICT as just a tool, which serves best by reconsidering the intensity of its use in every new venture.

    In order to get answers to these questions, semi-structured telephone interviews with leading ICT officers were conducted. The outcome gives a broad overview on what practitioners consider as strategically important in ICT systems and what the current view of the academic guild on this question looks like. An analysis on where, how and why the academic- and the business-views overlap or differ from each other, together with an interpretation of the interview results, concludes the work.

    Fulltekst (pdf)
    Osterhues-MastersThesis
  • 27.
    Gullberg, Cecilia
    Linköpings universitet, Tekniska högskolan. Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Puzzle or Mosaic?: On Managerial Information Patterns2011Licentiatavhandling, med artikler (Annet vitenskapelig)
    Abstract [en]

    Managers and information are key components in most management control literature, and a range of tools and concepts have been developed to better accommodate the information needs of managers so as to ensure efficient action and intelligent decisions. At the same time, the managerial work is often described as highly fragmented, unstructured and interpersonal, with little time for planning and isolated reflection. It is therefore relevant to explore how and to what extent new technologies come into play in managerial information patterns. Furthermore, new management concepts and tools could potentially give rise to new control practices, resulting from e.g. novel relations between managers and other actors, new influential roles, and alternative forms of information flows.

    These issues are addressed in three papers. The first paper examines the portfolio of information that managers use in their daily work, thereby putting formal information systems into the context of less formal sources. The study is based on interviews with a variety of managers in different organisations. The second paper discusses the interplay between formally designed information-based practices, and the individual perceptions and habits that emerge in relation to the formalised. People at different levels in two public-sector organisations form the basis of the second paper. The third paper explores how various control practices operate together in a government agency, thereby providing new perspectives on how management control is exercised in a knowledge-intensive organisation.

    It is suggested that managerial information patterns evolve slowly compared to the technological development. Obtaining an overview of one’s area of responsibility is mainly achieved through dialogue and interaction with others. However, new technologies have influenced the more routine exchange of information, thereby causing increased dispersion among users and creating new roles. Subordinates constitute a vital influence on the managerial role and on how managers reason concerning their use of information. This people-oriented type of management results in the use of a multitude of pieces of information that is sometimes very subtle and retrieved in spontaneous interaction. The multidimensional and emerging nature of information provides insight into both the strengths and the limitations of formalising managerial information patterns. Furthermore, various information patterns are interrelated, e.g., they complement each other, substitute each other, or serve different purposes at different times. In total, managerial information patterns resemble a mosaic rather than a puzzle that can be solved by specific pieces. Management information should therefore be viewed from a broader perspective in order to better understand managers’ information needs, how control practices emerge and how information systems come into play.

    Delarbeid
    1. Backbone or helping hand?: On the role of information systems and non-systematic information in managers’ work
    Åpne denne publikasjonen i ny fane eller vindu >>Backbone or helping hand?: On the role of information systems and non-systematic information in managers’ work
    (engelsk)Manuskript (preprint) (Annet vitenskapelig)
    Abstract [en]

    Information systems are often described as horizontal integrators, supporting and integrating core processes and providing vast amounts of real-time data in organisations. However, previous research indicates that managers use an “information mosaic” - a variety of pieces of information and information sources, rather than one centrally planned and unified information system - to control their work. In this paper, we explore recurring work activities among a number of managers with different responsibilities, and the use of information associated with these activities. The purpose is to put the formal computerised information system into the context of the information mosaic, thereby providing insight into how formal information systems support and do not support these managers’ work. Personnel responsibility is a uniting factor in the way these managers handle information and is an area where information systems seem to mainly support minor activities. Furthermore, the use of formal and informal information sources appears to be intertwined. The main contribution of this paper lies in charting managerial information behaviour in the light of technological development.

    Emneord
    Information use; information sources; managerial work; management information
    HSV kategori
    Identifikatorer
    urn:nbn:se:liu:diva-67618 (URN)
    Tilgjengelig fra: 2011-04-20 Laget: 2011-04-20 Sist oppdatert: 2011-04-20bibliografisk kontrollert
    2. Systems, roles and relationships in the governance ecology
    Åpne denne publikasjonen i ny fane eller vindu >>Systems, roles and relationships in the governance ecology
    (engelsk)Manuskript (preprint) (Annet vitenskapelig)
    Abstract [en]

    Purpose – The purpose of this paper is to provide insight into how individuals perceive a management information and control milieu and how these perceptions influence the control practices.

    Design/methodology/approach – By applying the concept of role, we highlight alternative aspects of management information and control practices found in two public sector organisations; aspects that are often obscured in the traditional literature.

    Findings – Contrary to the formalised, depersonalised and top-down inspired practices often found in the management control literature, our findings indicate that bottom-up forces play an important role in the management landscape, that some key individuals serve to reinforce information flows and articulate expectations, and that signals can be faint yet still govern behaviour.

    Research limitations/implications – The paper is intended to inspire further research into how structural and individual aspects of management control operate together. The empirical content, representing two organisations only, limits the strength of the conclusions.

    Originality/value - Our findings add to the conventional understanding of management control, and the term governance ecology appears illustrative of the interplay among managers, information systems and other actors.

    Emneord
    Management control; management information; information behaviour; governance; role theory
    HSV kategori
    Identifikatorer
    urn:nbn:se:liu:diva-67619 (URN)
    Tilgjengelig fra: 2011-04-20 Laget: 2011-04-20 Sist oppdatert: 2011-04-20bibliografisk kontrollert
    3. Controlling the Unmanageable?: On Management Control in a Knowledge-intensive Organisation
    Åpne denne publikasjonen i ny fane eller vindu >>Controlling the Unmanageable?: On Management Control in a Knowledge-intensive Organisation
    (engelsk)Manuskript (preprint) (Annet vitenskapelig)
    Abstract [en]

    This article explores and conceptualises the management of knowledge-intensive organisations by focusing on the interplay between classical top-down (cybernetic) management control forces, and the (bottom-up) control created by codes of conduct that guide knowledge workers in carrying out their work.

    The emerging Management Control as a Package framework, a hitherto relatively unexplored concept, is applied to a case study of a Swedish government agency. With this perspective, the interplay between several horizontal and vertical management control dimensions is in focus, something that has been researched by interviewing knowledge workers in various organisational positions.

    The findings indicate that, contrary to a wide-spread assumption of knowledge workers being difficult to manage, various aspects of control may intermix in a manner that makes a certain degree of top-down control feasible. The idea of management control as a package articulates opportunities to create a mutual reinforcement between top-down imposed cybernetic controls and bottom-up cultural controls where the knowledge workers are allowed to act in accordance with their personal interests while still conforming to the overriding goals of the organisation. Few explicit attempts to normative control were found. The results underline the role of clans and origination structure in sustaining certain values in the organisation.

    Abstract [sv]

    I denna artikel undersöks styrmekanismer i kunskapsintensiva organisationer. Samspelet mellan traditionell top-down-styrning, och den bottom-up-styrning som sker genom uppförandekoder som vägleder kunskapsarbetare, är i fokus.

    Malmi och Browns modell Management Control as a Package har applicerats på en fallstudie av en svensk myndighet med en hög andel medarbetare med hög utbildning. Med denna modell som utgångspunkt analyseras samspelet mellan horisontella och vertikala styrningsdimensioner. Intervjuer med medarbetare i olika positioner utgör här ett viktigt empiriskt underlag.

    Resultaten indikerar att olika styrningsaspekter samverkar på ett sätt som gör top-downstyrning ändamålsenlig. Tidigare forskning har betonat svårigheterna med att tillämpa topdown-styrning i organisationer med en hög grad av kunskapsarbetare. Package-modellen understryker möjligheten att skapa en styrning där top-down- och bottom-up-mekanismer samverkar och möjliggör för enskilda medarbetare att agera utifrån egen övertygelse och samtidigt bidra till att organisationen når sina övergripande mål. Vi fann få försök till normativ styrning. Studiens resultat understryker den roll som klaner och organisationsstruktur har i att upprätthålla viktiga värden i en organisation.

    Emneord
    Management control as a package; Control practices; Knowledge-intensive; Knowledge worker; Government agency
    HSV kategori
    Identifikatorer
    urn:nbn:se:liu:diva-67620 (URN)
    Tilgjengelig fra: 2011-04-20 Laget: 2011-04-20 Sist oppdatert: 2011-05-13bibliografisk kontrollert
    Download (pdf)
    COVER01
  • 28.
    Gullberg, Cecilia
    et al.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Parment, Anders
    Företagsekonomiska institutionen,Stockholms universitet.
    Controlling the Unmanageable?: On Management Control in a Knowledge-intensive OrganisationManuskript (preprint) (Annet vitenskapelig)
    Abstract [en]

    This article explores and conceptualises the management of knowledge-intensive organisations by focusing on the interplay between classical top-down (cybernetic) management control forces, and the (bottom-up) control created by codes of conduct that guide knowledge workers in carrying out their work.

    The emerging Management Control as a Package framework, a hitherto relatively unexplored concept, is applied to a case study of a Swedish government agency. With this perspective, the interplay between several horizontal and vertical management control dimensions is in focus, something that has been researched by interviewing knowledge workers in various organisational positions.

    The findings indicate that, contrary to a wide-spread assumption of knowledge workers being difficult to manage, various aspects of control may intermix in a manner that makes a certain degree of top-down control feasible. The idea of management control as a package articulates opportunities to create a mutual reinforcement between top-down imposed cybernetic controls and bottom-up cultural controls where the knowledge workers are allowed to act in accordance with their personal interests while still conforming to the overriding goals of the organisation. Few explicit attempts to normative control were found. The results underline the role of clans and origination structure in sustaining certain values in the organisation.

  • 29.
    Gullberg, Cecilia
    et al.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Westelius, Alf
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Backbone or helping hand?: On the role of information systems and non-systematic information in managers’ workManuskript (preprint) (Annet vitenskapelig)
    Abstract [en]

    Information systems are often described as horizontal integrators, supporting and integrating core processes and providing vast amounts of real-time data in organisations. However, previous research indicates that managers use an “information mosaic” - a variety of pieces of information and information sources, rather than one centrally planned and unified information system - to control their work. In this paper, we explore recurring work activities among a number of managers with different responsibilities, and the use of information associated with these activities. The purpose is to put the formal computerised information system into the context of the information mosaic, thereby providing insight into how formal information systems support and do not support these managers’ work. Personnel responsibility is a uniting factor in the way these managers handle information and is an area where information systems seem to mainly support minor activities. Furthermore, the use of formal and informal information sources appears to be intertwined. The main contribution of this paper lies in charting managerial information behaviour in the light of technological development.

  • 30.
    Gullberg, Cecilia
    et al.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Westelius, Alf
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Backbone or helping hand? On the role of information systems and non-systematic information in managers' work2011Inngår i: Informing Science: The International Journal of an Emerging Transdiscipline, ISSN 1547-9684, E-ISSN 1521-4672, Vol. 14, s. 140-160Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Information systems are often described as horizontal integrators, supporting and integrating core processes and providing vast amounts of real-time data in organisations. However, previous research indicates that managers use an “information mosaic” - a variety of pieces of information and information sources, rather than one centrally planned and unified information system - to control their work. In this paper, we explore recurring work activities among a number of managers with different responsibilities, and the use of information associated with these activities. The purpose is to put the formal computerised information system into the context of the information mosaic, thereby providing insight into how formal information systems support and do not support these managers’ work. Personnel responsibility is a uniting factor in the way these managers handle information and is an area where information systems seem to mainly support minor activities. Furthermore, the use of formal and informal information sources appears to be intertwined. The main contribution of this paper lies in charting managerial information behaviour in the light of technological development.

  • 31.
    Gullberg, Cecilia
    et al.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Westelius, Alf
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Systems, Roles and Relationships in the Governance Ecology2011Inngår i: The Future of Work and Organisations, 2011Konferansepaper (Fagfellevurdert)
    Abstract [en]

    The purpose of this paper is to explore how individuals perceive a management information and control milieu and how these perceptions influence the control practices. The paper is based on a case study of a public sector organisation. By applying the concept of role, we intend to contribute to the management control literature. Contrary to the formalised, top-down-inspired practices often found in the management control literature, we find that bottom-up forces play an important role in the management landscape and that signals can be faint yet still govern behaviour. We introduce the term “governance ecology” to illustrate the interplay among managers, other actors and structures, and to inspire further research into how structural and individual aspects of management control interact. 

  • 32.
    Gullberg, Cecilia
    et al.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Westelius, Alf
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Systems, roles and relationships in the governance ecologyManuskript (preprint) (Annet vitenskapelig)
    Abstract [en]

    Purpose – The purpose of this paper is to provide insight into how individuals perceive a management information and control milieu and how these perceptions influence the control practices.

    Design/methodology/approach – By applying the concept of role, we highlight alternative aspects of management information and control practices found in two public sector organisations; aspects that are often obscured in the traditional literature.

    Findings – Contrary to the formalised, depersonalised and top-down inspired practices often found in the management control literature, our findings indicate that bottom-up forces play an important role in the management landscape, that some key individuals serve to reinforce information flows and articulate expectations, and that signals can be faint yet still govern behaviour.

    Research limitations/implications – The paper is intended to inspire further research into how structural and individual aspects of management control operate together. The empirical content, representing two organisations only, limits the strength of the conclusions.

    Originality/value - Our findings add to the conventional understanding of management control, and the term governance ecology appears illustrative of the interplay among managers, information systems and other actors.

  • 33.
    Gullberg, Cecilia
    et al.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Westelius, Alf
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Trust and the notion of rationality: perspectives on information-seeking behaviour in practice2009Inngår i: NFF 2009 The 20th Nordic Academy of Management conference: Business as usual, 2009Konferansepaper (Fagfellevurdert)
  • 34.
    Hedman, Jonas
    et al.
    Handelshögskolan i Köpenhamn.
    Nilsson, Fredrik
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Westelius, Alf
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Inledning2009Inngår i: Temperaturen på affärssystem i Sverige, Lund: Studentlitteratur , 2009, 1:1, s. 17-25Kapittel i bok, del av antologi (Annet vitenskapelig)
    Abstract [sv]

    Affärssystem har stor betydelse för hur verksamheter leds och organiseras. De utgör ryggraden i många organisationers informationsbehandling och styrning. Boken riktar sig till praktiker, studenter och forskare genom att visa på affärssystemområdets bredd och lyfta fram relevanta - och vetenskapligt intressanta - situationer och frågeställningar. Den syftar till att ta temperaturen på affärssystem i Sverige! I boken diskuteras vad affärssystem är, hur utvecklingen av dem förhåller sig till utveckling av skräddarsydda system, varför vi behöver dem och hur de bidrar till att skapa värde. På vilket sätt kan ett affärssystem underlätta införandet av en mer strategisk ekonomistyrning och vilken roll har controllern i arbetet med att ta tillvara systemets möjligheter? Vad kan vi lära oss av de företag som lyckats och varför är det troligt att affärssystem blir politiska verktyg i dragkampen om hur organisationen ska styras? Inte minst i den offentliga sektorn ställs många av dessa frågor på sin spets.

  • 35.
    Hedman, Jonas
    et al.
    Handelshögskolan i Köpenhamn.
    Nilsson, Fredrik
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Westelius, Alf
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Sammanfattning och slutsatser2009Inngår i: Temperaturen på affärssystem i Sverige, Lund: Studentlitteratur , 2009, 1:1, s. 269-276Kapittel i bok, del av antologi (Annet vitenskapelig)
    Abstract [sv]

    Affärssystem har stor betydelse för hur verksamheter leds och organiseras. De utgör ryggraden i många organisationers informationsbehandling och styrning. Boken riktar sig till praktiker, studenter och forskare genom att visa på affärssystemområdets bredd och lyfta fram relevanta - och vetenskapligt intressanta - situationer och frågeställningar. Den syftar till att ta temperaturen på affärssystem i Sverige! I boken diskuteras vad affärssystem är, hur utvecklingen av dem förhåller sig till utveckling av skräddarsydda system, varför vi behöver dem och hur de bidrar till att skapa värde. På vilket sätt kan ett affärssystem underlätta införandet av en mer strategisk ekonomistyrning och vilken roll har controllern i arbetet med att ta tillvara systemets möjligheter? Vad kan vi lära oss av de företag som lyckats och varför är det troligt att affärssystem blir politiska verktyg i dragkampen om hur organisationen ska styras? Inte minst i den offentliga sektorn ställs många av dessa frågor på sin spets.

  • 36.
    Hedman, Jonas
    et al.
    Handelshögskolan i Köpenhamn.
    Nilsson, FredrikLinköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.Westelius, AlfLinköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Temperaturen på affärssystem i Sverige2009Collection/Antologi (Annet vitenskapelig)
    Abstract [sv]

    Affärssystem har stor betydelse för hur verksamheter leds och organiseras. De utgör ryggraden i många organisationers informationsbehandling och styrning. Boken riktar sig till praktiker, studenter och forskare genom att visa på affärssystemområdets bredd och lyfta fram relevanta - och vetenskapligt intressanta - situationer och frågeställningar. Den syftar till att ta temperaturen på affärssystem i Sverige! I boken diskuteras vad affärssystem är, hur utvecklingen av dem förhåller sig till utveckling av skräddarsydda system, varför vi behöver dem och hur de bidrar till att skapa värde. På vilket sätt kan ett affärssystem underlätta införandet av en mer strategisk ekonomistyrning och vilken roll har controllern i arbetet med att ta tillvara systemets möjligheter? Vad kan vi lära oss av de företag som lyckats och varför är det troligt att affärssystem blir politiska verktyg i dragkampen om hur organisationen ska styras? Inte minst i den offentliga sektorn ställs många av dessa frågor på sin spets.

  • 37.
    Horzella, Åsa
    Linköpings universitet, Tekniska högskolan. Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Balanserad styrning av IT: s effekter2006Inngår i: Icke-monetär styrning, Linköping: Linköpings universitet , 2006, s. 41-48Kapittel i bok, del av antologi (Annet (populærvitenskap, debatt, mm))
  • 38.
    Hökfelt, Carl
    Linköpings universitet, Tekniska högskolan. Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Bör konjunkturen påverka företagsekonomiska styrning?2006Inngår i: Icke-monetär styrning, Linköping: Linköpings Universitet , 2006, s. 23-30Kapittel i bok, del av antologi (Annet (populærvitenskap, debatt, mm))
  • 39.
    Ivarsen, Ove
    et al.
    UsersAward, Stockholm.
    Lind, Torbjörn
    UsersAward, Stockholm.
    Olve, Nils-Göran
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Walldius, Åke
    KTH, Stockholm.
    Sundblad, Yngve
    KTH, Stockholm.
    Sandblad, Bengt
    Uppsala universitet.
    Slutrapport UsersAward2: Utvecklad kvalitetssäkring av IT-användning2011Rapport (Annet vitenskapelig)
  • 40.
    Iveroth, Einar
    et al.
    Uppsala University.
    Westelius, Alf
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Petri, Carl-Johan
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Olve, Nils-Göran
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Cöster, Mathias
    Gotland University, Visby.
    Nilsson, Fredrik
    Uppsala University.
    How to differentiate by price: Proposal for a five-dimensional mode2013Inngår i: European Management Journal, ISSN 0263-2373, E-ISSN 1873-5681, Vol. 31, nr 2, s. 109-123Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    The purpose of this article is to analyse the repertoire of possible price models that organisations may deploy for their products and services. This is attained by developing the SBIFT model that suggests that organisations can differentiate by price along five dimensions. Previous research on pricing has been dispersed across different academic disciplines. This article offers a more integrated perspective, derived from earlier theory as well as discussions in a collaborative research project with the international telecom company Ericsson. The model can be used as a tool for price modelling in a descriptive and prescriptive sense. Altogether, this article uncovers implicit features of price models, and by doing so it illustrates how an organisation can differentiate and re-invent their offering based on price.

    Fulltekst (pdf)
    fulltext
  • 41.
    Jannesson, Erik
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Filosofiska fakulteten.
    Att styra och sätta ord på vad man gör2012Inngår i: Att lära av mirakel: att vända arbetslöshet till hållbart företagande : en antologi om arbetsintegrerande socialt företagande / [ed] Andersson, R., Stockholm: Tillväxtverket , 2012, s. 284-Kapittel i bok, del av antologi (Annet vitenskapelig)
    Abstract [sv]

    Antologin behandlar olika aspekter av arbetsintegrerande socialt företagande i Sverige.Arbetsintegrerande sociala företag är inte lösningen på allt. Men en del. Den här antologin hoppas vi kan hjälpa till att visa på hur. Att lära av mirakel behandlar tretton olika områden och aspekter av arbetsintegrerande socialt företagande. Boken tar upp sådant som finansiering, delaktighet, rekrytering, stödstrukturer, hållbarhet och social franchising. Förhoppningen är att den ska bidra till större förståelse för de arbetsintegrerande sociala företagens villkor. I de arbetsintegrerande sociala företagen såväl som i olika projekt växer det fram kunskaper om arbetssätt som kan bidra till effektivare framtida satsningar på arbetsintegrerande sociala företag såväl som bidra med viktiga lärdomar för annat företagande såväl som för arbetslivet i stort. Det gäller såväl arbetets organisering som konsten att driva och utveckla företag när inte maximal avkastning på kapital är främsta målet, utan i stället maximal avkastning i arbetstillfällen för använda resurser.Den här boken finns även i form av en bok som passar perfekt att läsa i läsplattan. Tänk på miljön innan du beställer en pappersupplaga.

  • 42.
    Jannesson, Erik
    et al.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Skoog, MattiFöretagsekonomiska institutionen, Stockholms universitet.
    Perspektiv på ekonomistyrning2013Collection/Antologi (Annet vitenskapelig)
    Abstract [sv]

    Boken är strukturerad i tre övergripande teman. I det första diskuteras och problematiseras det huvudsakliga området för ekonomistyrning: olika typer av ekonomiska ansvarsenheter. Dessutom behandlas två specialfall av detta, nämligen ekonomistyrning av projekt och ekonomistyrning i nätverk.Bokens andra tema inriktas på några grundläggande styrverktyg och styrprocesser som förekommer på ett eller annat sätt i många organisationer. Här behandlas kalkylering, budgetering, nyckeltal, balanced scorecard och affärssystem.Bokens tredje och avslutande tema fokuserar på några viktiga aktuella ekonomistyrningsfrågor; antingen sådana som funnits under lång tid men som kommit att bli extra uppmärksammade på senare tid, eller sådana som helt enkelt är relativt nya frågor inom ekonomistyrningsområdet. Här behandlas intern kontroll, CSR, belöningssystem, shared services och förtroendets betydelse i ekonomistyrningen.

  • 43.
    Joshi, Raoul
    et al.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Hammarström, Fredrik
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Bridging the Broadband Divide through Universal Service Funds: Key Principles for Broadband Connectivity Projects in Underserved Areas2013Independent thesis Advanced level (degree of Master (Two Years)), 20 poäng / 30 hpOppgave
    Abstract [en]

    The rapid emergence of broadband, or always-on Internet, during the course of the last decade, has increased the importance of the so- called information society in urban and industrialized societies world- wide. Liberalized information and communications technology (ICT) market forces worldwide have however failed to supply these services to rural and low-income regions resulting in the so-called digital divide. One financial tool, adopted by many developing nations to drive broadband investments in underserved areas, is the universal service fund (USF), a public fund mainly levying its resources from ICT market players. USFs have previously been used to fund telecom networks but with the growing importance of broadband, structural and regulatory discrepancies are preventing USFs from adequately supporting broadband investments.

    Currently, little up-to-date academic theory exists within this field; thus, this thesis serves to outline principles that policy-makers and regulators need to consider when designing or reforming universal service fund mechanisms. The research is based on a series of qualitative country case studies investigating policy, procedural, and executional aspects related to USFs and rural broadband. Publicly available material has been complemented with interviews of stakeholders from various levels to establish a holistic empirical base upon which conclusions have been drawn.

    The conclusions outline principles governing public involvement in USFs, roles played by various stakeholders in the broadband ecosystem, and strategies for rural broadband network deployment.

    Fulltekst (pdf)
    fulltext
  • 44.
    Jägeberg, David
    et al.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Lindeberg, Fredrik
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Bredband och Internet i Sverige: en kartläggning av faktisk tillgång och användning ur ett ekonomiskt perspektiv2011Independent thesis Advanced level (degree of Master (Two Years)), 20 poäng / 30 hpOppgave
    Abstract [sv]

    Globalt sett är Sverige ett föregångsland inom informationsteknologi. Såväl nationell som internationell statistik visar på växande bredbandstillgång och alltmer frekvent användning av tjänster på Internet. Sådana siffror utgår emellertid ofta från ett leverantörsperspektiv och teoretiska prestanda. Detta examensarbete kartlägger faktisk tillgång till bredband i Sverige, samt utvärderar dess implikationer för fortsatt utveckling av Internetanvändningen ur ett ekonomiskt perspektiv. Dessutom analyseras framtidspotentialen för nuvarande accesstekniker i landet.

    Datastudien innefattar de trådbundna accessteknikerna xDSL, kabel-tv och fiber-LAN samt ett antal trådlösa tekniker, så kallat mobilt bredband. Vårt empiriska underlag kommer i första hand från Stiftelsen för Internetinfrastruktur (.SE), en oberoende allmännyttig organisation som verkar för positiv utveckling av Internet i Sverige. Studien bygger på huvudsakligen kvantitativ data kring bredbandstillgång, faktisk prestanda hos olika bredbandstjänster samt svenskarnas användning av Internet. Intervjuer med representanter från svenska bredbandsoperatörer har också genomförts. I litteraturstudien byggs en teoretisk referensram som visar sambandet mellan bredbandstillgång och ekonomisk utveckling, genom de tillämpningar av Internet som bredbandsteknikerna möjliggör.

    Enligt vår analys förefaller bredbandstillgången i Sverige mer ojämn än vad andra kartläggningar påvisar, om man tar hänsyn till geografisk spridning av accesstekniker och kapaciteten hos dessa. Höghastighetsanslutningar, enligt vår samtida definition, är teoretiskt sett möjliga med samtliga trådbundna och ett antal mobila tekniker, men i nuläget förefaller sådan prestanda bara realistisk för kabel-tv och fiber-LAN. Tillsammans når dessa två tekniker hälften av landets befolkning.

    Sambanden mellan bredbandspenetration, Internetanvändning och sedermera ekonomisk utveckling är långtifrån entydiga, men examensarbetet gör gällande att andra marknadskrafter verkar idag jämfört med för bara några år sedan. Från att det snarast varit bredbandsutbyggnaden som drivit tjänsteutvecklingen på Internet kan det idag observeras alltmer kapacitetskrävande tillämpningar som når ut till större målgrupper. Nuvarande bredbandsinfrastruktur riskerar att skapa samhällsklyftor när det gäller möjligheterna att tillgodogöra sig olika former av digitalt innehåll på olika platser i landet. Utmaningen ligger både i att erbjuda likvärdiga accessmöjligheter över hela landet och i att förbindelserna ska ha tillräckliga prestanda för att klara av de växande trafikmängderna. Kapacitets- och hastighetsmässigt finns idag inga långsiktiga alternativ till fiberbaserade tekniker, ett påstående som stärks av en teknisk analys ända ned till grundläggande fysikaliska principer, men anslutningsmöjligheterna och rörligheten med mobilt bredband talar för ett stort framtidsbehov även där.

    Fulltekst (pdf)
    fulltext
  • 45.
    Lindvall, Jan
    et al.
    Företagsekonomiska institutionen, Uppsala universitet.
    Nilsson, Fredrik
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Från traditionell till strategisk ekonomistyrning: kan affärssystemet hantera utmaningen?2009Inngår i: Temperaturen på affärssystem i Sverige, Lund: Studentlitteratur , 2009, 1:1, s. 95-117Kapittel i bok, del av antologi (Annet vitenskapelig)
    Abstract [sv]

    Affärssystem har stor betydelse för hur verksamheter leds och organiseras. De utgör ryggraden i många organisationers informationsbehandling och styrning. Boken riktar sig till praktiker, studenter och forskare genom att visa på affärssystemområdets bredd och lyfta fram relevanta - och vetenskapligt intressanta - situationer och frågeställningar. Den syftar till att ta temperaturen på affärssystem i Sverige! I boken diskuteras vad affärssystem är, hur utvecklingen av dem förhåller sig till utveckling av skräddarsydda system, varför vi behöver dem och hur de bidrar till att skapa värde. På vilket sätt kan ett affärssystem underlätta införandet av en mer strategisk ekonomistyrning och vilken roll har controllern i arbetet med att ta tillvara systemets möjligheter? Vad kan vi lära oss av de företag som lyckats och varför är det troligt att affärssystem blir politiska verktyg i dragkampen om hur organisationen ska styras? Inte minst i den offentliga sektorn ställs många av dessa frågor på sin spets

  • 46.
    Lindvall, Jan
    et al.
    Uppsala universitet, företagsekonomiska institutionen.
    Nilsson, Fredrik
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    The Role of IT Systems in the Strategy Process: A Case Study2009Inngår i: Accounting & Finance Association of Australia and New Zealand 2009, Adelaide samt i Accounting and Management Information Systems International Conference 2009, Bucharest., 2009Konferansepaper (Fagfellevurdert)
    Abstract [en]

    One primary purpose of the strategy process is to establish consensus among managers and employees on a clear direction for the firm’s business (Ocasio and Joseph, 2008). It is therefore a central aim of the strategy process to channel attention and distribute it to areas of special importance for the firm’s competitive strength (cf. Ocasio, 1997). Today researchers are largely agreed that management control can and should be an important element of the structure for this discussion on strategy. The development of new IT systems (ITS) in the last decade, primarily in the form of various enterprise resource planning systems (ERP systems), has helped to open up new possibilities for strategically oriented management control (cf. Piccoli and Ives, 2005).

    Almost all ITS are intended to facilitate the collection, analysis, and distribution of large quantities of data. Automation of transaction processing, which requires considerable resources, frees up resources for analysis of internal and external information of strategic and tactical significance (Davenport and Harris, 2007). Although these systems have considerable potential for making management control more strategically oriented, and above all for supporting and facilitating the efforts devoted to strategy, there are few empirically oriented studies on the use of ITS in this important part of the control process. The purpose of our work, therefore, is to increase knowledge and understanding of the role of ITS in the strategy process.

    We have chosen to study a globally involved enterprise that has undergone, and continues to undergo, major strategic changes. At this point, six interviews have been held with key participants in the firm’s strategy process – primarily controllers, IT executives, and their equivalents. These individuals represent the corporate group and one business unit. In addition, written materials in the form of newspaper articles, annual reports, and internal presentations have been studied. Based on these sources, there is a description and analysis of changes (1) in the orientation of group and business strategy, and (2) in management control, highlighting the strategy process and the role of ITS in it.

    Our findings show that the company has been moving away from a corporate strategy characterized by portfolio management toward one that seeks increasingly to capitalize on synergies through transfer of knowledge and to some extent through activity sharing. At the business unit level there is a clearly growing emphasis on product differentiation, while continuing to give low production costs high priority. The strategy process appears to play a significant part in the changes currently under way. In this endeavor, management seeks to call attention to the following strategically important changes in company operations: (1) a new group perspective, from part to whole; and (2) a new business perspective, from costs alone to both costs and value. The findings show that ITS have played a part in the effort to focus attention on the changes in strategies and management control. It may be noted, however, that the design and use of ITS lag to some extent behind the visions and models communicated by management. For example, many of the routines in the changed strategy process are still manual. Widespread underutilization of the possibilities opened up by ITS is probably one of the main reasons why a more strategic form of management control is a vision rather than a reality in many organizations today.

  • 47.
    Lindvall, Jan
    et al.
    Företagsekonomiska institutionen Uppsala universitet.
    Nilsson, Fredrik
    Linköpings universitet, Tekniska högskolan. Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Underlättar affärssystemet en strategisk ekonomistyrning?2008Inngår i: Nordisk workshop i ekonomi- och verksamhetsstyrning,2008, 2008Konferansepaper (Annet vitenskapelig)
    Abstract [sv]

    Uppsats vars syfte är att diskutera och analysera i vilken utsträckning affärssystem kan förmodas ha potential att underlätta en strategisk ekonomistyrning (Omfattning 14 sidor).    

  • 48.
    Lundmark, Erik
    et al.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Projekt, innovationer och entreprenörskap. Linköpings universitet, Tekniska högskolan.
    Westelius, Alf
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Entrepreneurship: Elixir of Life or Mutagen2009Konferansepaper (Annet vitenskapelig)
    Abstract [en]

    The establishment of entrepreneurship as a research discipline has brought research traditions and assumptions that carry the risk of screening out important aspects of the phenomena involved. This paper contrasts the describing and perceiving of entrepreneurship using an elixir metaphor with a metaphor of entrepreneurship as a mutagen. The elixir metaphor can present it as a panacea, a revitaliser, a sweet medium for bitter medicine, or a substance transmuting base metals into gold. The mutagen metaphor implies that entrepreneurship induces changes in the basic scripts of organisations and that entrepreneurial action can reasonably be modelled ex ante as stochastic.

  • 49.
    Lundmark, Erik
    et al.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling. Linköpings universitet, Tekniska högskolan.
    Westelius, Alf
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Internet-Based Changes in Organizational Communication2008Inngår i: Handbook of Research in Global Diffusion of Broadband Data Transmission: Eds: Yogesh K. Dwivedi, Anastasia Papazafeiropoulou, Jyoti Choudrie, Hershey: IGI-Global , 2008, 1, s. 637-654Kapittel i bok, del av antologi (Annet vitenskapelig)
    Abstract [en]

    Large investments have been made by various governments for the deployment of broadband within their respective nations; however, the citizens of such countries have demonstrated a slow adoption of this technology.

    The Handbook of Research on Global Diffusion of Broadband Data Transmission explores broadband adoption and the digital divide through a global perspective, providing up-to-date research on constructs such as relative advantage, utilitarian outcomes, hedonic outcomes, and service quality. Compiling cutting-edge research from over 100 noted experts in nearly 30 countries, this invaluable reference source allows policy makers, internet service providers, and others to gain multicultural insight into what factors actively influence consumers decisions to adopt broadband

  • 50.
    Lundmark, Erik
    et al.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling. Linköpings universitet, Tekniska högskolan.
    Westelius, Alf
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem. Linköpings universitet, Tekniska högskolan.
    Saraste, Daniel
    CMA Contiki, Sweden.
    Adoption of Discretionary Public Information Systems with Digital Use Patterns: Barriers and Driving Forces2008Inngår i: International Journal of Public Information Systems, ISSN 1653-4360, Vol. 4, nr 2, s. 87-130Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    This article presents a new model, AKAM, for analysing adoption of discretionary, public information systems (PIS) with digital use patterns (such as use or non-use, as opposed to frequency of use, or degree of engaged or compliant use). The model is based on Rogers’ innovation diffusion theory (IDT) and Nilsson’s user centred access model (UCAM). The model is an alternative to the general technology acceptance model (TAM). The AKAM model (Awareness, Knowledge, Access and Motivation) identifies six prerequisites for use and four management approaches and describes how these are related. To illustrate its applicability, the AKAM model is used to analyse the adoption of a specific module, the YAF-module, in the Swedish Sports Confederation’s (SSC) system Swedish Sports Online. We present empirical results that indicate the frequency and importance of the barriers and driving forces as experienced by the YAF module users and the potential YAF module users.

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