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  • 1.
    Coster, Mathias
    et al.
    Uppsala Univ, Sweden.
    Iveroth, Einar
    Uppsala Univ, Sweden.
    Olve, Nils-Göran
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, Faculty of Science & Engineering. Uppsala Univ, Sweden.
    Petri, Carl-Johan
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, Faculty of Science & Engineering.
    Westelius, Alf
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, Faculty of Science & Engineering.
    Conceptualising innovative price models: the RITE framework2019In: Baltic Journal of Management, ISSN 1746-5265, E-ISSN 1746-5273, Vol. 14, no 4, p. 540-558Article, review/survey (Refereed)
    Abstract [en]

    Purpose The purpose of this paper is to lay a current, research-based foundation for investigation of the concept of innovative price models and its connection to business models. Design/methodology/approach The design is composed of a structured literature review of articles on price models published in 22 journals during 42 years. This then serves as a base for a subsequent conceptual discussion about the foundation of innovative price models. Findings The literature review yields only very few results that are loosely scattered across various areas and mostly without any kind of deeper exploration of the concept of price models. The paper therefore goes on to conceptually explore some fundamental conditions that might influence or even determine price models. The final outcome of this exploration is the relation, intention, technology and environment (RITE) framework that is a meta-model for conceptualising innovative price models. Research limitations/implications - The literature review could include additional journals and areas, and empirical testing of the RITE framework as yet has been limited. Practical implications - The RITE framework can be used by practitioners as a tool for investigating the potential and usefulness of developing the capability to handle innovative price models. Originality/value The RITE framework provides fundamental conditions, which influence, or even determine, how innovative price models are developed and applied.

  • 2.
    Petri, Carl-Johan
    et al.
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, Faculty of Science & Engineering.
    Catasus, Bino
    Företagsekonomiska institutionen, Stockholms universitet.
    Balanced Scorecard: styrning med fokus på strategierna2018In: Controllerhandboken / [ed] Nils-Göran Olve och Fredrik Nilsson, Stockholm: Liber, 2018, 11, p. 366-384Chapter in book (Other academic)
  • 3.
    Petri, Carl-Johan
    et al.
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, Faculty of Science & Engineering.
    Radits, Markus
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, Faculty of Science & Engineering.
    Iveroth, Einar
    Företagsekonomiska institutionen, Uppsala universitet.
    Prissättning2018In: Digitalisering och styrning / [ed] Iveroth, Lindvall och Magnusson, Lund: Studentlitteratur AB, 2018, p. 249-275Chapter in book (Other academic)
  • 4.
    Olve, Nils-Göran
    et al.
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, Faculty of Science & Engineering.
    Petri, Carl-Johan
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, Faculty of Science & Engineering.
    Särredovisning av kostnader i kommunal verksamhet: Rapport från sju kommuner med erfarenhet av att rapportera om kostnader för olika kalkylobjekt2017Report (Other academic)
    Abstract [sv]

    Den här rapporten handlar om särredovisning av kostnader i sju svenska kommuner. En rad olika aktörer kan vara intresserade av en verksamhets kostnader, bland annat Konkurrensverket för att avgöra om en organisation gör sig skyldig till över- eller underprissättning. Även myndigheter som Statistiska centralbyrån (SCB), kommunpolitiker och tjänstemän samt media ställer frågor om kostnaden för specifika kalkylobjekt (till exempel processer, brukarkategorier eller produkter). Ofta gäller det något som inte följs upp rutinmässigt. Hur besvaras sådana frågor?

    Vi har undersökt detta genom en explorativ studie i sju svenska kommuner. Fokus i rapporten ligger på kostnadssammanställningar som görs i tillägg till bokföringens löpande uppföljning. Sådan särredovisning kan både göras ad hoc (för att besvara en unik fråga) och löpande.

    Studiens syfte är att beskriva hur sju svenska kommuner med stor erfarenhet av uppföljning och analys, hanterar frågor om kostnader för kalkylobjekt som inte redan är föremål för löpande särredovisning samt identifiera resurser och kompetenser som krävs för att lyckas med detta. Vi avgränsar oss alltså till ett antal ”goda exempel”, snarare än att ge en representativ bild av särredovisning i svenska kommuner. Vi fokuserar produktionen av kostnadsinformationen och analyserar inte konsekvenserna av att använda den.

    Kostnader särredovisas av olika anledningar. För att öka förståelsen av detta beskrivs tre situationer då kostnader för specifika kalkylobjekt efterfrågas: frågor internt från politiker och tjänstemän, frågor externt från myndigheter och andra granskande aktörer samt frågor från medborgare eller massmedia. Dessutom beskriver vi fem viktiga vägval som påverkar vilken precision som kan uppnås i särredovisningen. Dessa är hämtade från en tidigare rapport för Konkurrensverket (Olve och Petri, 2014), och handlar om hur kalkylobjekt definieras, hur data samlas in, vilket urval av kostnader som görs och hur samkostnader fördelas, samt hur kostnadsinformationen används.

    Resultaten visar att kommunerna kan göra avancerade kostnadskalkyler, men att sådana analyser är förknippade med resursanvändning bland såväl ekonomer som verksamhetspersonal. Om kostnadsinformationen inte är till nytta internt, kan det vara svårt att mobilisera intresse för att upprätta kalkylerna (i konkurrens med annan uppföljning som också efterfrågas). För kalkylobjekt som motsvarar konton i bokföringen, organisatoriska enheter eller leverantörer, kan fackekonomerna själva ta fram kostnadsinformation med hög precision. Men för mer verksamhetsnära kalkylobjekt (som produkter, processer och brukare) krävs ofta engagemang även från experter i verksamheten. Kostnadsinformationen som används internt ligger ofta till grund för styrningen och fokuserar därför ”påverkbara” kostnader snarare än full självkostnad. Utvecklingen mot större inslag av marknadslogik (så kallad New Public Management/NPM) har också påverkat uppföljningen. Gradvis har politikens och beställarnas fokus flyttats från kostnader i verksamheten, till det pris som betalas för den upphandlade verksamheten – oavsett om den levereras av en extern leverantör eller av den interna utförarorganisationen.

  • 5.
    Falk, Thomas
    et al.
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, Faculty of Science & Engineering.
    Petri, Carl-Johan
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, Faculty of Science & Engineering.
    Roy, Jan
    Mittuniversitetets forskningsgrupp Etour.
    Walldius, Åke
    Kungliga Tekniska högskolan, Stockholm.
    Att beskriva en organisations strategi som en karta2016In: Strategisk ekonomistyrning: med dialog i fokus / [ed] Fredrik Nilsson, Carl-Johan Petri, Alf Westelius, Lund: Studentlitteratur AB, 2016, p. 23-61Chapter in book (Other academic)
  • 6.
    Falk, Thomas
    et al.
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, Faculty of Science & Engineering.
    Petri, Carl-Johan
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, Faculty of Science & Engineering.
    Roy, Jan
    Mitthögskolan, Sweden.
    Walldius, Åke
    KTH Royal Institute of Technology, Stockholm, Sweden.
    Illustrating an organisation's strategy as a map2016In: Strategic management control: with focus on dialogue / [ed] Fredrik Nilsson, Carl-Johan Petri, Alf Westelius, Lund: Studentlitteratur, 2016, p. 27-65Chapter in book (Other academic)
  • 7.
    Nilsson, Fredrik
    et al.
    Uppsala universitet, Uppsala, Sweden.
    Petri, Carl-Johan
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, Faculty of Science & Engineering.
    Westelius, Alf
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, Faculty of Science & Engineering.
    Strategic management control in theory and practice2016In: Strategic management control: with focus on dialogue / [ed] Fredrik Nilsson, Carl-Johan Petri, Alf Westelius, Lund: Studentlitteratur, 2016, p. 15-25Chapter in book (Other academic)
  • 8.
    Nilsson, Fredrik
    et al.
    Uppsala universitet, Uppsala, Sweden.
    Petri, Carl-Johan
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, Faculty of Science & Engineering.
    Westelius, Alf
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, Faculty of Science & Engineering.
    Strategisk ekonomistyrning i teori och praktik2016In: Strategisk ekonomistyrning: med dialog i fokus / [ed] Fredrik Nilsson, Carl-Johan Petri, Alf Westelius, Lund: Studentlitteratur AB, 2016, p. 13-22Chapter in book (Other academic)
  • 9.
    Petri, Carl-Johan
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, Faculty of Science & Engineering.
    Styr balanserat med kort och kartor2016In: Bonnier Ledarskap, article id 8.11Article in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    Balanserade styrkort blev mycket populära för femton år sedan. Men många av de nya, icke-finansiella, indikatorerna haft svårt att överleva. De blev helt enkelt för dyra att administrera. Lösningarna: sätt de nya nyckeltalen i ett sammanhang genom att visa att de hänger ihop med strategin och mobilisera intresse i organisationen för bättre styrning.

    Under senare år har allt mer intresse ägnats åt vad som krävs för att genomföra en organisations strategier. I den engelska managementlitteraturen kallas detta nya fokus för strategy execution. På svenska skulle vi helt enkelt kunna kalla det: mindre snack, mer verkstad.

  • 10.
    Petri, Carl-Johan
    et al.
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, The Institute of Technology.
    Olve, Nils-Göran
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, The Institute of Technology.
    Balanserad styrning: utveckling och tillämpning i svensk praktik2014Book (Other academic)
    Abstract [sv]

    Tjugo år har gått sedan styrkort (balanced scorecards) började införas i företag och förvaltningar. I Sverige spelar styrkort nu en viktig roll för att motivera och inrikta olika verksamheter.

    Styrkort och frågan om balanserad styrning tas upp i högskolekurser på alla nivåer. Men läroböckerna täcker sällan hur styrkort kan spegla strategier och hur styrkorten bör komma in i vardagen för olika aktörer i en organisation.

    Den här boken går igenom grunderna för balanserad styrning och skildrar bland annat hur tre organisationer - Gröna Lund, Svensk Bilprovning och Region Gotland - använder styrkort. Teori, praktik och praktiska råd efter varje kapitel ger inspiration och underlag för diskussioner för dem som vill gå på djupet med frågor om varför och hur man kan uppnå balanserad styrning med hjälp av styrkort.

    Boken lämpar sig väl för universitets- och högskolekurser i ekonomistyrning på grundläggande och avancerad nivå där man vill fördjupa sig mer i samspelet mellan strategi och styrning.

  • 11.
    Cöster, Mathias
    et al.
    Uppsala University, Visby, Sweden.
    Petri, Carl-Johan
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Influence of insight and manoeuvre inertia on information technology investments and strategic change2014In: International Journal of Management and Decision Making, ISSN 1462-4621, E-ISSN 1741-5187, Vol. 13, no 3, p. 250-265Article in journal (Refereed)
    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.

  • 12.
    Petri, Carl-Johan
    et al.
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, The Institute of Technology.
    Olve, Nils-Göran
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, The Institute of Technology.
    Kostnadsinformation ur ett konkurrensrättsligt perspektiv: Insamling, uppföljning och analys – ett förslag till tentativt ramverk2014Report (Other academic)
    Abstract [en]

    When judging compliance with competition law, it is important to capture firms’ cost situation – for their entire operations as well as for individual products. Such cost estimates may for instance be used to judge if a firm prices its products below cost (in order to gain market share and/or eliminate competitors) or to judge its profitability margins when prices are claimed to be excessive. The conceptual meaning of cost then becomes important, as well as its practical measurement.

    In management accounting literature there has been consensus since the mid-1900s about "different costs for different purposes". Cost calculations in firms and other organisations whose aim is to support decision-making should be directed towards the future and focus on how future payments are affected by actions. This will of course vary with which decisions are considered. Cost estimates are also used to define accountabilities and evaluate performance. Costs may need to be included or excluded, evaluated, assigned to reporting period, and allocated differently in different cost calculations.

    The literature still mostly focuses well-defined, manufactured goods or services where the resource input mostly is direct labour. In this report we portray cost calculations in present-day Swedish organisations. They should reflect that most work in society now has a more indirect character. For instance, in most industries large resources are devoted to developing products, processes and relations for future sales. The ideas of cost that guide competition law may then be difficult to uphold. Firstly on the conceptual level: which costs (and the costs for what) are relevant in judging if market competition functions and can be improved? Secondly on a more practical level: if firms no longer measure costs as the authorities expect they will have difficulties in answering questions.

    We studied literature from recent years to form our opinion on current views on cost information and its use. We also compared this to a number of practical cases. Our theoretical and empirical investigation led to a number of criteria which describe fundamental choices in costing. They are intended as a pedagogical model to understand how a firm has decided to design its cost calculations, to discuss whether its choices are reasonable and ask for more information, and to determine which cost calculations are relevant for competition-law purposes.

    The firms we describe made different choices in designing their cost calculations. This means that their costs are not immediately comparable. Well-developed costing, and a major interest in it, exists however in all of them. Most did not make choices that depart dramatically from traditional Swedish practices. Possibly the use of contribution-margin thinking (direct costing) is expanding at the expense of using full cost, when physical production for most of these firms represents a smaller share of total cost than formerly.

  • 13.
    Petri, Carl-Johan
    et al.
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, The Institute of Technology.
    Olve, Nils-Göran
    Linköping University, Department of Management and Engineering, Industrial Economics. Linköping University, The Institute of Technology.
    Strategibaserad styrning: Så använder du strategikartor och styrkort för att nå företagets mål2014Book (Other academic)
    Abstract [sv]

    Har din organisation svårt att genomföra sin strategi? Lägger den löpande styrningen fokus på fel saker? Har ni fastnat i ett virrvarr av styrdokument och meningslös sifferexercis?

    En tredjedel av alla företag och organisationer använder sig av styrkort i någon form – en mycket framgångsrik metod för bättre styrning om den används på rätt sätt.

    Strategibaserad styrning beskriver ingående metoden, bakgrunden och nyttorna med styrkort. Boken presenterar en pedagogisk arbetsgång – mobilisera, utforma, använda och ompröva – för hur du kan lägga upp styrkortsarbetet för att nå målen. Åtta vanliga funktioner i organisationen, till exempel controllern, medarbetaren och styrelseledamoten, får individuella genomgångar av hur de bäst kan bidra till styrkortsarbetet. Dessutom visas hur tre organisationer använder styrkort och strategikartor: Gröna Lund, Svensk Bilprovning och Region Gotland.

    Genom att fokusera på strategin och använda relevanta nyckeltal i planeringen och uppföljningen kan din organisation komma loss från meningslös administration och i stället nå fram till de verkliga resultaten.

  • 14.
    Petri, Carl-Johan
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Using an innovative price model to leverage the business model – The case of price model innovation in the largest Swedish taxi company2014In: Journal of Business Models, ISSN 2246-2465, Vol. 2, no 1, p. 56-70Article in journal (Refereed)
    Abstract [en]

    Purpose: The purpose of the paper is to describe how the biggest Swedish taxi company (Taxi Kurir) developed an innovative price model to leverage the business model.

    Design/methodology/approach : The empirical data in the article describe Taxi Kurir’s development of a new price model. Data about the Swedish taxi market and about Taxi Kurir has been compiled though interviews and document studies. Detailed information about the background, development and implementation of Taxi Kurir’s new price model has been captured through interviews with representatives from Taxi Kurir.

    Findings : Based on both the empirical example, and other investigations, we have found that a company can create substantial changes in their price model, by just changing some of its basic characteristics. A well designed price model can contribute to leveraging the intentions of the business model.

    Practical implications : Most academic and practical texts about business models consider pricing to be an important component. However, they typically do not refer to the specifics of the price- or revenue models. According to the literature review in this paper, and the empirical findings, the configuration of a company’s price model should be aligned with its business model. This will contribute to leveraging the business model.

    Originality/value: The Swedish taxi market is one of the most deregulated in the world. Differently from most other countries, any individual or company can start and operate a taxi business. This case offers a unique description on how the biggest company in the market responded to the competition by introducing a fundamentally new price model, by making a small change in one of the dimensions in their existing price model.

  • 15.
    Petri, Carl-Johan
    et al.
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Catasús, Bino
    Stockholms universitet.
    Controllerhandboken2013 (ed. 10)Book (Other (popular science, discussion, etc.))
    Abstract [sv]

    Controllerns expertroll innebär att se till att information om resurser och resultat speglar vad som är viktigt i en verksamhet, att den når fram dit den bör och kan påverka tankar och handlingar. I dag finns controllers i alla branscher, från offentlig verksamhet till mindre företag. Controllerns arbete måste därför i allt högre grad anpassas till skiftande förutsättningar. Controllerhandboken är en heltäckande handbok i hur man kan utforma och rikta ekonomistyrningen inom olika organisationer, oavsett bransch och sektor. Fokus ligger på hur bokens verktygslåda av metoder och modeller kan tillämpas på ett situationsanpassat sätt.I denna tionde upplaga medverkar tjugonio av landets ledande forskare inom ekonomistyrning, nästan hälften för första gången! Nya kapitel har tillkommit om relationen mellan redovisning och styrning, om affärssystem, information som resurs och om hållbarhet. Kapitlen om belöningssystem och produktkalkylering har fått helt nya författare och i flertalet kapitel har nya medförfattare tillkommit. Nytt är också att Nils-Göran Olve nu delar redaktörskapet med Fredrik Nilsson.

  • 16.
    Iveroth, Einar
    et al.
    Uppsala University.
    Westelius, Alf
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Petri, Carl-Johan
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Olve, Nils-Göran
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Cöster, Mathias
    Gotland University, Visby.
    Nilsson, Fredrik
    Uppsala University.
    How to differentiate by price: Proposal for a five-dimensional mode2013In: European Management Journal, ISSN 0263-2373, E-ISSN 1873-5681, Vol. 31, no 2, p. 109-123Article in journal (Refereed)
    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.

  • 17.
    Petri, Carl-Johan
    et al.
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Cöster, Mathias
    Högskolan på Gotland.
    Insight and maneuver inertia: revisiting Hedberg and Ericson's concepts of inertia to analyze IT investments in a printing company during the years 1971-19892013Conference paper (Other academic)
  • 18.
    Olve, Nils-Göran
    et al.
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Westelius, Alf
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Petri, Carl-Johan
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Cöster, Mathias
    Linköping University, Department of Management and Engineering, Economic Information Systems.
    Iveroth, Einar
    Uppsala universitet.
    Prismodeller som strategiskt verktyg2013In: Bonniers ledarskapshandböcker: ekonomistyrning (3.7) / [ed] Göran Nilsson, Bonniers , 2013Chapter in book (Other (popular science, discussion, etc.))
  • 19.
    Olve, Nils-Göran
    et al.
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Cöster, Mathias
    Uppsala universitet.
    Iveroth, Einar
    Uppsala universitet.
    Petri, Carl-Johan
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Westelius, Alf
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Prissättning: Affärsekologier, affärsmodeller, prismodeller2013 (ed. 1)Book (Other academic)
    Abstract [sv]

    Hur man sätter pris är avgörande för alla verksamheter! Exportframgångar, oväntade extrakostnader, engagerade medarbetare, låg kvalitet i äldreomsorgen - alla hänger de samman med vad vi kommer överens om att betala och för vad.Boken förklarar koncepten affärsekologi, affärsmodell och prismodell och hur de hänger samman. Det illustreras genom tre större fallberättelser, om Taxi Kurir, Stockholms Konserthus och Payex, och flera praktiska småexempel på intressanta prismodeller. Val av prisnivå och hur prisanvändning i en organisation kan styras har fått egna kapitel.

  • 20.
    Olve, Nils-Göran
    et al.
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Petri, Carl-Johan
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Strategiorienterad styrning med hjälp av balanserade styrkort2013In: Perspektiv på ekonomistyrning / [ed] Erik Jannesson & Matti Skoog, Liber, 2013, 1, p. 161-185Chapter in book (Other academic)
    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.

  • 21.
    Petri, Carl-Johan
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Turning taxi pricing upside-down: How a Swedish taxi company developed and implemented a fixed-price model for travel between any customer-chosen origin and destination2013Conference paper (Other academic)
  • 22.
    Petri, Carl-Johan
    et al.
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Olve, Nils-Göran
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Westelius, Alf
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Ohlsson, Johan
    Ericsson AB.
    Price as an integrated part of the business model – exploring the link between business ecologies, strategies and pricing2012Conference paper (Other academic)
  • 23.
    Petri, Carl-Johan
    et al.
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Cöster, Mathias
    Högskolan på Gotland.
    The hen or the egg? IT innovations’ influence on business strategy2011Conference paper (Other academic)
  • 24.
    Westelius, Alf
    et al.
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Petri, Carl-Johan
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Cöster, Mathias
    Högskolan på Gotland.
    Nilsson, Fredrik
    Uppsala universitet.
    Olve, Nils-Göran
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Prismodeller – en taxonomi2010In: Ekonomiska samfundets tidskrift, ISSN 0013-3183, E-ISSN 2323-1378, no 3, p. 175-190Article in journal (Refereed)
    Abstract [sv]

    Det sätt som ett företag utformar sina prismodeller på, det vill säga hur det tar betalt försina erbjudanden, påverkar dess konkurrenskraft. Syftet med denna artikel är att skapaen taxonomi som kan användas för att identifiera möjliga prismodeller och diskuteraderas tillämpning. Taxonomin kan också användas för att jämföra verkliga och möjligaalternativ för prissättning och ge underlag för vad som behöver utvecklas för att en vissprismodell skall kunna tillämpas i framtiden. Artikeln är ett resultat av ett kollaborativtforskningsprojekt mellan telekomföretaget Ericsson och Linköpings Universitet. Taxonominbestår av fem dimensioner: erbjudandets omfattning, köparens rättigheter, prisformel,prisbestämningsmekanism samt informationsunderlag

  • 25.
    Petri, Carl-Johan
    et al.
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Bergstrand, Nanne
    Kalmar FF.
    Likheter och skillnader mellan företagsekonomi och professionell fotboll – samtal mellan en expert på företagsstyrning och en allsvensk mästare2009In: Bonnier Ledarskapshandböcker: Affärsutveckling, Bonnier Business Publishing , 2009Chapter in book (Other (popular science, discussion, etc.))
  • 26.
    Petri, Carl-Johan
    et al.
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Olve, Nils-Göran
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Balanced Scorecard – styrning med fokus på strategierna2008In: Controllerhandboken / [ed] Lars A. Samuelson, Malmö: Liber, 2008, 9Chapter in book (Other (popular science, discussion, etc.))
  • 27.
    Petri, Carl-Johan
    et al.
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Häussling-Löwgren, Mikael
    Affärsstyrningens betydelse för kundorientering2006In: Bonnier Ledarskapshandböcker: Affärsutveckling, Bonnier Business Publishing , 2006Chapter in book (Other (popular science, discussion, etc.))
  • 28.
    Petri, Carl-Johan
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Handledaren som handledd och handledda som handledare: erfarenheter från en forskningsmiljö med många industridoktorander2006In: Ekonomiska informationssystem: där ekonomi och IT möts / [ed] Fredrik Nilsson, Nils-Göran Olve, Studentlitteratur, 2006, p. 73-85Chapter in book (Other (popular science, discussion, etc.))
  • 29.
    Olve, Nils-Göran
    et al.
    Linköping University, The Institute of Technology. Linköping University, Department of Computer and Information Science, EISLAB - Economic Information Systems.
    Petri, Carl-Johan
    Linköping University, The Institute of Technology. Linköping University, Department of Computer and Information Science, EISLAB - Economic Information Systems.
    Balanced Scorecard - styrning med fokus på strategierna2004In: Controllerhandboken / [ed] Lars A Samuelson, Industriförlaget , 2004, p. -824Chapter in book (Other academic)
    Abstract [sv]

    Tionde upplagan! Under mer än 25 år har Controllerhandboken erbjudit oumbärlig vägledning för yrkesutövande controllers, chefer och studerande.Läs merControllerns expertroll innebär att se till att information om resurser och resultat speglar vad som är viktigt i en verksamhet, att den når fram dit den bör och kan påverka tankar och handlingar. I dag finns controllers i alla branscher, från offentlig verksamhet till mindre företag. Controllerns arbete måste därför i allt högre grad anpassas till skiftande förutsättningar. Controllerhandboken är en heltäckande handbok i hur man kan utforma och rikta ekonomistyrningen inom olika organisationer, oavsett bransch och sektor. Fokus ligger på hur bokens verktygslåda av metoder och modeller kan tillämpas på ett situationsanpassat sätt.I denna tionde upplaga medverkar tjugonio av landets ledande forskare inom ekonomistyrning, nästan hälften för första gången! Nya kapitel har tillkommit om relationen mellan redovisning och styrning, om affärssystem, information som resurs och om hållbarhet. Kapitlen om belöningssystem och produktkalkylering har fått helt nya författare och i flertalet kapitel har nya medförfattare tillkommit. Nytt är också att Nils-Göran Olve nu delar redaktörskapet med Fredrik Nilsson.

  • 30.
    Olve, Nils-Göran
    et al.
    Linköping University, The Institute of Technology. Linköping University, Department of Computer and Information Science, EISLAB - Economic Information Systems.
    Petri, Carl-Johan
    Linköping University, The Institute of Technology. Linköping University, Department of Computer and Information Science, EISLAB - Economic Information Systems.
    Balanced scorecard i svenska teknikföretag hösten 20042004Report (Other academic)
  • 31.
    Olve, Nils-Göran
    et al.
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Petri, Carl-Johan
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Roy, Jan
    European consulting, Stockholm, Sweden.
    Roy, Sofie
    School of Business, Stockholm University, Sweden.
    El Cuadro de mando en acción: equilibrando estrategia y control2004 (ed. 1)Book (Other academic)
    Abstract [en]

    The concept of the Balanced Scorecard has become increasingly popular in the global business world as a tool for balancing business strategy with financial concerns, customer care, internal business processes, and learning and growth. This book focuses on the hands-on experiences of companies across a broad range of organizations at both operational and board level. Drawn from cases in the UK, Europe, the United States, and Japan, the book shows that though Balanced Scorecard has been adopted widely, it is practiced in different forms and with varying degrees of success. Making Scorecards Actionable helps in creating and communicating a total comprehensive strategy to all organizational members from the top down.* Provides a long-term view of what the company's strategic objectives really are.* Shows how to make use of knowledge gained through experience.* Demonstrates the required flexibility of such a system to cope with the fast-changing business environment.* This book provides a practice-based follow on from the successful Performance Drivers by Olve, Roy and Welter (0471 986232)Readership: Operational managers, consultants, and business students.

  • 32.
    Olve, Nils-Göran
    et al.
    Linköping University, The Institute of Technology. Linköping University, Department of Computer and Information Science, EISLAB - Economic Information Systems.
    Lung, Anders
    Petri, Carl-Johan
    Linköping University, The Institute of Technology. Linköping University, Department of Computer and Information Science, EISLAB - Economic Information Systems.
    Tillit till IT - en studie av förutsättningarna att öka tilliten till IT och Internet2004Report (Other academic)
  • 33.
    Olve, Nils-Göran
    et al.
    Linköping University, The Institute of Technology. Linköping University, Department of Computer and Information Science, EISLAB - Economic Information Systems.
    Petri, Carl-Johan
    Linköping University, The Institute of Technology. Linköping University, Department of Computer and Information Science, EISLAB - Economic Information Systems.
    Roy, Jan
    Roy, Sofie
    Twelve years later: Understanding and realizing the value of balanced scorecards2004In: Ivey Business Journal, ISSN 1481-8248, Vol. MayJunArticle in journal (Other academic)
  • 34.
    Petri, Carl-Johan
    et al.
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Olve, Nils-Göran
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Balanced Scorecard: From cost control to controlling the future - how to make Balanced Scorecards actionable!2003In: Scandinavian Brewer's Review, ISSN 1603-4635, Vol. 60, no 5Article in journal (Other academic)
  • 35.
    Olve, Nils-Göran
    et al.
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Petri, Carl-Johan
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Roy, Jan
    Roy, Sofie
    Framgångsrikt styrkortsarbete: metoder och erfarenheter2003Book (Other (popular science, discussion, etc.))
  • 36.
    Petri, Carl-Johan
    et al.
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Olve, Nils-Göran
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Increasing the Bandwidth in Telework Control2003In: Organisation and Work Beyond 2000 / [ed] Birger Rapp; Paul J Jackson, Springer, 2003, p. -385Chapter in book (Other academic)
    Abstract [en]

    This book draws on the work of authors from a range of countries and disciplines and looks at the broad agenda of "e-work" developments. It provides readers with insights into the latest concepts and theories around this debate and illustrates, through case studies, an array of experiences of e-work developments from around the world.

  • 37.
    Olve, Nils-Göran
    et al.
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Petri, Carl-Johan
    Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
    Roy, Jan
    European consulting, Stockholm, Sweden.
    Roy, Sofie
    School of Business, Stockholm University, Sweden.
    Making scorecards actionable: balancing strategy and control2003 (ed. 1)Book (Other (popular science, discussion, etc.))
    Abstract [en]

    The concept of the Balanced Scorecard has become increasingly popular in the global business world as a tool for balancing business strategy with financial concerns, customer care, internal business processes, and learning and growth. This book focuses on the hands-on experiences of companies across a broad range of organizations at both operational and board level. Drawn from cases in the UK, Europe, the United States, and Japan, the book shows that though Balanced Scorecard has been adopted widely, it is practiced in different forms and with varying degrees of success. Making Scorecards Actionable helps in creating and communicating a total comprehensive strategy to all organizational members from the top down.* Provides a long-term view of what the company's strategic objectives really are.* Shows how to make use of knowledge gained through experience.* Demonstrates the required flexibility of such a system to cope with the fast-changing business environment.* This book provides a practice-based follow on from the successful Performance Drivers by Olve, Roy and Welter (0471 986232)Readership: Operational managers, consultants, and business students.

  • 38.
    Petri, Carl-Johan
    Linköping University, Department of Computer and Information Science, EISLAB - Economic Information Systems. Linköping University, The Institute of Technology.
    Information-providing call centers: measuring information contribution from call centers through ex ante contracts and ex post monitoring2001In: Proceedings of the 6th International ITF Workshop and Business Conference, 2001Conference paper (Refereed)
    Abstract [en]

    Call centers often argue that they contribute in their clients' information provision through compilation of information about endcustomers' preferences and experiences. This is becoming more and more common as many web-stores collaborate with external call centers to handle their after-market and support activities. Any relationship between a seller and a buyer can be contracted in various ways. The contracts between call centers and their clients have often focused on operational duties such as promising low abandon rate on incoming calls or short on hold periods for the caller. Less interest has been directed towards measurable and contracted information deliverables. In this study eleven Swedish call centers have been interviewed to investigate how they describe, measure and control information contribution in their clients' information provision. The results show that information provision responsibilities are never addressed in any formal contracts, but are often presented as an implicit value added service.

  • 39.
    Petri, Carl-Johan
    et al.
    Linköping University, Department of Computer and Information Science, EISLAB - Economic Information Systems. Linköping University, The Institute of Technology.
    Moberg, Anna
    Linköping University, Department of Computer and Information Science, EISLAB - Economic Information Systems. Linköping University, The Institute of Technology.
    Rapp, Birger
    Linköping University, Department of Computer and Information Science, EISLAB - Economic Information Systems. Linköping University, The Institute of Technology.
    Stoltz, Charlotte
    Linköping University, Department of Computer and Information Science, EISLAB - Economic Information Systems. Linköping University, The Institute of Technology.
    Managing geographically dispersed data acquisition2001In: Proceedings of the 8th International Assembly on New Ways to Work, 2001Conference paper (Other academic)
    Abstract [en]

    Supported by a global information- and communication infrastructure, the DHL trace-agent in Ljusdal (Sweden) can locate disappeared parcels anywhere in DHL’s global distribution system. Systematic information acquisition is a prerequisite for such space independent tracing, mandating that every parcel is manually scanned or documented in every step through out the distribution process – from pick up to delivery. In this case study we show that this seemingly simple, but fundamental, data acquisition task is more dependent on management principles than technological solutions. DHL has designed structure and procedures, as well as developed a supporting culture, which mandates data entry. This case thus illustrates the importance of systematic data acquisition and the role of the management principles in use governing organizational information gathering.

  • 40.
    Petri, Carl-Johan
    Linköping University, Department of Computer and Information Science. Linköping University, The Institute of Technology.
    Organizational information provision: managing mandatory and discretionary utilization of information technology2001Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    This dissertation focuses on the organizational units that participate in the operation of shared information systems - and especially how the codification responsibilities (information creation, collection and recording) are described in the governance models: who are supposed to perform these activities and how are they promoted or hampered by the management control systems?

    The IT governance model describes the patterns of authority for key IT activities in an organization, which are allocated to different stakeholders to assure that the IT resources are managed and utilized to support the organization's strategies and goals.

    Altogether, primary data has been compiled in eight case studies and one brief telephone survey. In addition, three previous case studies (produced by other researchers) have been used as secondary data.

    The findings indicate that technical responsibilities typically are addressed and managed in the IT governance models, but that the using departments' responsibilities in the operation rarely are described. Information collection and recording activities therefore risk to be left unmanaged from an information systems perspective.

    The thesis proposes that an information sourcing responsibility may be included in the IT governance models and that the management control systems can be redesigned to promote mandatory or discretionary information compilation and recording, such that the shared information systems produce the anticipated outcome.

    List of papers
    1. Increasing the bandwidth in telework control
    Open this publication in new window or tab >>Increasing the bandwidth in telework control
    2000 (English)In: Procedings from the 5th International Telework Workshop, 2000 / [ed] Jackson, P., Rapp, B., 2000Conference paper, Published paper (Other academic)
    Abstract [en]

    Introducing telework represents a change in an organization's structure that will influence the actions of the teleworkers, compared to a traditional work situation. In most telework cases, their work will involve some information-providing activities. We here focus especially on asynchronus information sharing, such as recording information about customer contacts or equipment failure for future use by colleagues who are located at other sited. How can management-control practices be developed that encourage employees to perform such activities in the best interest of the organization? Based on literature about control, information provision, and decentralized organizations, we propose that management will have to introduce changes in controls together with telework arrangements. For signs if this has taken place we turn to four case studies published at Linköping University and find indications of some such changes, but also of control practices that may have been dysfunctional.

    National Category
    Engineering and Technology
    Identifiers
    urn:nbn:se:liu:diva-88798 (URN)
    Conference
    5th International Telework Workshop, 28th of August to September 1st, Stockholm, Sweden
    Available from: 2013-02-18 Created: 2013-02-18 Last updated: 2013-02-18
    2. Employee-propelled information provision: how ABB facilities management uses performance measurements to boost employee participation in the organisational information provision
    Open this publication in new window or tab >>Employee-propelled information provision: how ABB facilities management uses performance measurements to boost employee participation in the organisational information provision
    2000 (English)In: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, E-ISSN 1758-745X, Vol. 5, no 2, p. 11-30Article in journal (Refereed) Published
    Abstract [en]

    The employees in an organisation are its eyes and ears, and their willingness to contribute with observations is essential to the internal information sharing. Literature suggests that an information system (IS) that is not used must be redesigned to suit the users. This article argues that malfunctioning IS might be understood from a management control perspective, i.e. that the employees rather choose to engage in other duties than documenting and retrieving information from an existing IS. They perceive such ditties as more valuable to them and to the organisation, which results in low utilisation of the systems. Managerial interventions can, however, stimulate data entry and asynchronous communication between individuals by manifesting that information sharing is an important organisational issue through agreement on objectives, performance monitoring and evaluation, feedback mechanisms and analysis and action plans.

    Place, publisher, year, edition, pages
    Emerald Group Publishing Limited, 2000
    National Category
    Engineering and Technology
    Identifiers
    urn:nbn:se:liu:diva-88799 (URN)10.1108/eb029066 (DOI)
    Available from: 2013-02-18 Created: 2013-02-18 Last updated: 2017-12-06
    3. Information-providing call centers: measuring information contribution from call centers through ex ante contracts and ex post monitoring
    Open this publication in new window or tab >>Information-providing call centers: measuring information contribution from call centers through ex ante contracts and ex post monitoring
    2001 (English)In: Proceedings of the 6th International ITF Workshop and Business Conference, 2001Conference paper, Published paper (Refereed)
    Abstract [en]

    Call centers often argue that they contribute in their clients' information provision through compilation of information about endcustomers' preferences and experiences. This is becoming more and more common as many web-stores collaborate with external call centers to handle their after-market and support activities. Any relationship between a seller and a buyer can be contracted in various ways. The contracts between call centers and their clients have often focused on operational duties such as promising low abandon rate on incoming calls or short on hold periods for the caller. Less interest has been directed towards measurable and contracted information deliverables. In this study eleven Swedish call centers have been interviewed to investigate how they describe, measure and control information contribution in their clients' information provision. The results show that information provision responsibilities are never addressed in any formal contracts, but are often presented as an implicit value added service.

    National Category
    Engineering and Technology
    Identifiers
    urn:nbn:se:liu:diva-88912 (URN)
    Conference
    6th International ITF Workshop and Business Conference, Amsterdam, August 26-30 2001
    Available from: 2013-02-18 Created: 2013-02-18 Last updated: 2013-02-21
    4. Challenging the organization's information gathering capability: discovering the hidden information gathering costs of a management control system - experiences from Mitsubishi Motors Sales Sweden
    Open this publication in new window or tab >>Challenging the organization's information gathering capability: discovering the hidden information gathering costs of a management control system - experiences from Mitsubishi Motors Sales Sweden
    (English)Manuscript (preprint) (Other academic)
    Abstract [en]

    The literature on balanced scorecard implementations has not focused on the information gathering costs associated with the operation of such a management-control practice. Rather, the benefits of better performance information have been stressed. This article analyzes the costs associated with gathering, recording and storing of balanced scorecard information. The empirical observations are collected from Mitsubishi Motor Sales Sweden, where dealer-scorecards have been developed, and an Internet-based planning and evaluation system has been implemented. The findings suggest that the administrative effort to compile information for these new performance indicators carry a cost that is perceived as higher than its benefits.

    National Category
    Engineering and Technology
    Identifiers
    urn:nbn:se:liu:diva-88923 (URN)
    Available from: 2013-02-18 Created: 2013-02-18 Last updated: 2013-02-18
    5. Managing geographically dispersed data acquisition
    Open this publication in new window or tab >>Managing geographically dispersed data acquisition
    2001 (English)In: Proceedings of the 8th International Assembly on New Ways to Work, 2001Conference paper, Published paper (Other academic)
    Abstract [en]

    Supported by a global information- and communication infrastructure, the DHL trace-agent in Ljusdal (Sweden) can locate disappeared parcels anywhere in DHL’s global distribution system. Systematic information acquisition is a prerequisite for such space independent tracing, mandating that every parcel is manually scanned or documented in every step through out the distribution process – from pick up to delivery. In this case study we show that this seemingly simple, but fundamental, data acquisition task is more dependent on management principles than technological solutions. DHL has designed structure and procedures, as well as developed a supporting culture, which mandates data entry. This case thus illustrates the importance of systematic data acquisition and the role of the management principles in use governing organizational information gathering.

    Keywords
    knowledge management, information provision, codification strategy, performance measurement, discretionary data entry, mandatory data entry
    National Category
    Engineering and Technology
    Identifiers
    urn:nbn:se:liu:diva-88924 (URN)
    Conference
    8th International Assembly on New Ways to Work, Helsinki, Finland 2001
    Available from: 2013-02-18 Created: 2013-02-18 Last updated: 2013-02-21
  • 41.
    Petri, Carl-Johan
    Linköping University, Department of Computer and Information Science, EISLAB - Economic Information Systems. Linköping University, The Institute of Technology.
    Employee-propelled information provision: how ABB facilities management uses performance measurements to boost employee participation in the organisational information provision2000In: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, E-ISSN 1758-745X, Vol. 5, no 2, p. 11-30Article in journal (Refereed)
    Abstract [en]

    The employees in an organisation are its eyes and ears, and their willingness to contribute with observations is essential to the internal information sharing. Literature suggests that an information system (IS) that is not used must be redesigned to suit the users. This article argues that malfunctioning IS might be understood from a management control perspective, i.e. that the employees rather choose to engage in other duties than documenting and retrieving information from an existing IS. They perceive such ditties as more valuable to them and to the organisation, which results in low utilisation of the systems. Managerial interventions can, however, stimulate data entry and asynchronous communication between individuals by manifesting that information sharing is an important organisational issue through agreement on objectives, performance monitoring and evaluation, feedback mechanisms and analysis and action plans.

  • 42.
    Petri, Carl-Johan
    et al.
    Linköping University, Department of Computer and Information Science, EISLAB - Economic Information Systems. Linköping University, The Institute of Technology.
    Olve, Nils-Göran
    Linköping University, Department of Computer and Information Science, EISLAB - Economic Information Systems. Linköping University, The Institute of Technology.
    Increasing the bandwidth in telework control2000In: Procedings from the 5th International Telework Workshop, 2000 / [ed] Jackson, P., Rapp, B., 2000Conference paper (Other academic)
    Abstract [en]

    Introducing telework represents a change in an organization's structure that will influence the actions of the teleworkers, compared to a traditional work situation. In most telework cases, their work will involve some information-providing activities. We here focus especially on asynchronus information sharing, such as recording information about customer contacts or equipment failure for future use by colleagues who are located at other sited. How can management-control practices be developed that encourage employees to perform such activities in the best interest of the organization? Based on literature about control, information provision, and decentralized organizations, we propose that management will have to introduce changes in controls together with telework arrangements. For signs if this has taken place we turn to four case studies published at Linköping University and find indications of some such changes, but also of control practices that may have been dysfunctional.

  • 43.
    Petri-Westin, Carl-Johan
    Linköping University, Department of Computer and Information Science. Linköping University, The Institute of Technology.
    Informationsförsörjning: En fråga om ansvar: aktiviteter och uppdrag i fem stora svenska organisationers operativa informationsförsörjning1998Licentiate thesis, monograph (Other academic)
    Abstract [sv]

    I debatt och samtal om organisationers förändring och framtid blir det allt vanligare att ord som kunskapsföretag, informationsförsörjning, knowledge management och kunskapsdelning används. En viktig ingrediens i utvecklingen mot mer kunskapsintensiva verksamheter är ofta effektiva informationssystem. Nyttan av sådana system kan dock inte realiseras förrän de används i verksamheten: Utformning och styrning av driften är således kritisk för om den potentiella nyttan realiseras eller inte.

    Drift av informationssystem har framförallt diskuterats inom ramen för systemförvaltningslitteraturen. De modeller som har utvecklats och används inom området tenderar dock att fokusera förvaltning i bemärkelsen vidareutveckling snarare än drift av systemen.

    Den här uppsatsen tar sin utgångspunkt i Riksdataförbundets systemförvaltningsmodell, i synnerhet i de övre skikten (Skikt 1: Inforrnationsanvändning och skikt 2: Manuell databehandling). Detta görs med stöd i teorier för ekonomisk styrning och perspektiv som betraktar kunden/användaren som en aktiv medproducent i värdeskapandet.

    En teorigrundad undersökningsmodell används för att identifiera aktiviteter och ansvar i den operativa informationsförsörjningen hos fem stora svenska organisationer- i synnerhet användarnas roll som producenter och konsumenter av information, support och teknisk drift.

    Studien visar att den ansvarsfördelning och ekonomiska styrning som tillämpas inte adresserar användarnas roll i organisationens kunskapsproduktion och kunskapsdelning. Snarare hamnar dessa aktiviteter i konflikt med andra viktiga uppdrag som ges större utrymme i prestationsmätningen och de formella styrsystemen.

  • 44.
    Petri, Carl-Johan
    Linköping University, Department of Computer and Information Science, EISLAB - Economic Information Systems. Linköping University, The Institute of Technology.
    Challenging the organization's information gathering capability: discovering the hidden information gathering costs of a management control system - experiences from Mitsubishi Motors Sales SwedenManuscript (preprint) (Other academic)
    Abstract [en]

    The literature on balanced scorecard implementations has not focused on the information gathering costs associated with the operation of such a management-control practice. Rather, the benefits of better performance information have been stressed. This article analyzes the costs associated with gathering, recording and storing of balanced scorecard information. The empirical observations are collected from Mitsubishi Motor Sales Sweden, where dealer-scorecards have been developed, and an Internet-based planning and evaluation system has been implemented. The findings suggest that the administrative effort to compile information for these new performance indicators carry a cost that is perceived as higher than its benefits.

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