Redovisning, strategi & styrning

Mandatory reading (+ additional articles related to lectures and tasks - but not mandatory to read)

General skill - Reflective writing (To practice in individual Hand in Tasks (HITs) and to learn how to answer exam questions (not mandatory to read but strongly recommended to apply)

• Carlile, O., & Jordan, A. (2007). Reflective writing: principles and practice. Chapter 3 (pp. 24-38) in Teaching Portfolio Practice in Ireland – A Handbook; Editor: Ciara O’Farrell, CAPSL, Trinitiy College Dublin, Ireland.
http://eprints.teachingandlearning.ie/1935/1/Carlile%20and%20Jordan%202007%20Teaching_Portfolio_Practice_in_Ireland.pdf

MASC – Skills & Competencies (To practice in individual Hand in Tasks (HITs) and to learn about your own skills & competencies, not mandatory to read but strongly recommended to apply)

• IMA (2025). Expanded Management Accounting Competency Framework, https://eu.imanet.org/career-resources/competency-framework (Download whitepaper, 26 pages

MASC & Long Range Planning with the Dynamic Capabilities Framework (Mandatory)

• David J. Teece (2017): A capability theory of the firm: an economics and (Strategic) management perspective, New Zealand Economic Papers, https://doi.org/10.1080/00779954.2017.1371208

• Peters, M. D., Gudergan, S., & Booth, P. (2019). Interactive profit-planning systems and market turbulence: A dynamic capabilities perspective. Long Range Planning, 52(3), 386-405. https://doi.org/10.1016/j.lrp.2018.03.004

• Glyptis, L., Hadjielias, E., Christofi, M., Kvasova, O., & Vrontis, D. (2021). Dynamic familiness capabilities and family business growth: A longitudinal perspective framed within management accounting. Journal of Business Research, 127, 346-363. https://doi.org/10.1016/j.jbusres.2021.01.019

MASC & Digital Technologies, Skills and Competencies (Mandatory)

• Arkhipova, D., Montemari, M., Mio, C., & Marasca, S. (2024). Digital technologies and the evolution of the management accounting profession: a grounded theory literature review. Meditari Accountancy Research, 32(7), 56-85. https://doi.org/10.1108/MEDAR-07-2023-2097

• Franke, F., & Hiebl, M. R. (2023). Big data and decision quality: the role of management accountants’ data analytics skills. International Journal of Accounting & Information Management, 31(1), 93-127. https://doi.org/10.1108/IJAIM-12-2021-0246

MASC & Sustainability Skills, Motivations and Logics (Mandatory)
• Schaltegger, S., & Burritt, R. (2018). Business cases and corporate engagement with sustainability: Differentiating ethical motivations. Journal of Business Ethics, 147(2), 241-259. https://link.springer.com/article/10.1007/s10551-015-2938-0

• Johnstone, L., & Beusch, P. (2025). Motivating sustainable behaviour in the workplace through control. Journal of Management Control, 1-36 https://doi.org/10.1007/s00187-025-00390-z

• Kunz, J., Oltmann, J., & Weinhart, F. (2025). Breaking the institutional logic or going under-Controllers and sustainability. Accounting, Auditing & Accountability Journal, 38(1), 115-142. https://doi.org/10.1108/AAAJ-11-2022-6116

MASC & Behavioral aspects (Mandatory)

• Cäker, M., Siverbo, S. & Åkesson, J. (2021) Performance measurement systems, hierarchical accountability and enabling control. Accounting and Business Research, 1-25,
https://doi.org/10.1080/00014788.2021.1940076

• Messner, M. (2009) The limits of accountability. Accounting, Organizations and Society, 34, 918– 38, https://doi.org/10.1016/j.aos.2009.07.003

Additional articles related to lectures (not mandatory to read for exam but are used during lecture and can be consulted for extra support)

• Adler, P. S. & Borys, B. (1996) Two types of bureaucracy: Enabling and coercive. Administrative Science Quarterly, 41, 61-89. https://doi.org/10.2307/2393986

• Jordan, S. & Messner, M. (2012) Enabling control and the problem of incomplete performance indicators. Accounting, Organizations and Society, 37, 544–564. https://doi.org/10.1016/j.aos.2012.08.002

• Roberts, J., (1990) Strategy and accounting in a U.K. conglomerate. Accounting, Organizations and Society, 15, 107–26. https://doi.org/10.1016/0361-3682(90)90017-O

• Roberts, J. (2017) Managing only with transparency: The strategic functions of ignorance. Critical Perspectives on Accounting, 55, 53-60. https://doi.org/10.1016/j.cpa.2017.12.004

• Vosselman, E. (2016) Accounting, accountability, and ethics in public sector organizations: Toward a duality between instrumental accountability and relational responseability. Administration & Society, 48 (5), 602–627. https://doi.org/10.1177/0095399713514844

Management of inter-organizational relations (Mandatory)

• Agndal, H. & Nilsson, U. (2008). Supply chain decision making supported by an open books policy. International Journal of Production Economics, 116: 154-167.
https://doi.org/10.1016/j.ijpe.2008.08.038

• Agndal, H. & Nilsson, U. (2009). Interorganizational cost management in the exchange process. Management Accounting Research, 20 (2): 85-101. https://doi.org/10.1016/j.mar.2008.07.001

• Agndal, H. & Nilsson, U. (2010). Different open book accounting practices for different purchasing strategies. Management Accounting Research, 21, 147-166.
https://doi.org/10.1016/j.mar.2010.04.001

• Agndal, H. & Nilsson, U. (2019). The fast and the furious: The role of entrainment in controlled inter-organizational relationship transformation. Management Accounting Research, 43: 15-28.

• Agndal, H. & Nilsson, U. (2024). Trust, distrust, and open-book accounting in three client-vendor relationships. Contemporary Accounting Research, 41 (1): 292-323. https://doi.org/10.1111/1911-3846.12912

• Alenius, A., Lind, J. & Strömsten, T. (2015). The role of open book accounting in a supplier network: Creating and managing interdependencies across company boundaries. Industrial Marketing Management 45: 195-206. https://doi.org/10.1016/j.indmarman.2015.01.008

• Van der Meer-Kooistra, J. and E.G.J. Vosselman (2000). Management control of interfirm transactional relationships: the case of industrial renovation and maintenance. Accounting, Organizations and Society, 25: 51–77. https://doi.org/10.1016/S0361-3682(99)00021-5

• Lumineau, F., Schilke, O. & Wang, W. (2023). Organizational Trust in the Age of the Fourth Industrial Revolution: Shifts in the Form, Production, and Targets of Trust. Journal of Management Inquiry, 32 (1): 21-34. https://doi.org/10.1177/10564926221127852