The design and use of management accounting and control systems
This stream of research focuses on the design and use of management accounting and control systems (MACS) for operational and strategic purposes in and between both private and public sector organizations. Projects investigate topics such as the supply, demand and diffusion of MACS innovations; the role of MACS in entrepreneurial processes; how and why MACS develops over time in organizations; the influence from general contextual factors, firm characteristics, and institutional pressures on MACS; the relationship between dimensions of competition and competitive strategy and MACS; the role of MACS in complex inter-organizational relationships; the design and use of MACS as a package.
More information about specific projects: Henrik Agndal, Christian Ax, Lars-Eric Bergevärn, Mikael Cäker, Viktor Elliot, Ulf Nilsson, Joakim Wahlberg, Johan Åkesson
Information systems for management accounting and control systems
Research belonging to this category examines how the use of information systems (IS) can contribute to creating organizational and business value. Current projects can be divided into two categories: (1) How the delivery of organizational and business benefits from IS investments can be improved by using Design Thinking methodology and (2) How the use of business intelligence (BI) can support the implementation of management accounting and control systems for sustainability.
More information about specific projects: Elisabeth Frisk, Berit Hartmann
Management accounting and control systems for sustainable business
In this research area, the role of management accounting and control systems (MACS) in developing and implementing strategies for economic, environmental, and social sustainability is investigated. For this purpose, we apply constructive and critical approaches to enable the development of sustainable businesses. Projects in this area include topics such as the design and use of MACS for the implementation of sustainability strategies; management accountants and sustainability framing issues and paradoxes; illusionary and real accounts of sustainable development or sustainability; MACS, accountability, and stress; the role and development of sustainability accounting in higher education.
More information about specific projects: Peter Beusch, Elisabeth Frisk, Berit Hartmann