| Keywords | hållbarhet, ekonomistyrning, redovisning, M&As, management ideologier, sustainability, management accounting, management control, M&As, management ideologies, |
| 1a) Management Accounting and Sustainability
The purpose of this project is to investigate how large western Swedish companies can improve the integration of strategic priorities in the area of sustainability with the operational activities. The following three issues are concerned: How can strategic sustainability priorities become integrated into the business operations and in the value chain? What needs to be measured, compared and monitored in order to improve strategic and operational sustainability over time? How can this strategic - operational interaction be conceptualized to achieve better governance that could increase the companies’ sustainable value creation?
1b) Management Control and the Visualization of Sustainability
This project aims to investigate and understand how companies can improve the visualization of integration of strategic sustainability priorities with the operational activities. Several large companies are involved, and the main goal is to, through visualization, improve decision-making on how the integration of strategic sustainability priorities in operations and in the value chain should proceed.
1c) Sustainability, Management Control and Integrated Reporting
In this project, which is bundling to the first two, the application of ‘integrated reporting’ is examined in the participating companies and opportunities for improvement are discussed. The focus is both on the integration of financial and management accounting as well as accounting for financial, ecological and societal activity (the concept of sustainability).
1d) Management Accounting Education and Sustainability
Projects 1 to 3 will lead to results in order to develop textbooks and teaching materials in the field of sustainability linked to accounting in general and management management more specifically.
2) Conceptualization of 'Control' and 'Trust '
In this project, which is most of the theoretical / conceptual nature , certain concepts , individually and together , analyzed, de- constructed, and ultimately in a new form re - conceptualized . The focus is on dental and epistemological issues mainly relating to researchers' choice and use of certain concepts and what this means for knowledge creation and representation of reality.
3a) Pragmatic Constructivism and Accounting/Management Accounting
This project is to clarify the link between accounting and especially management accounting and how actors perceive reality, thus the link between actors and the world. The goal is to better illustrate how and why decision-making in business is done the way it is done and to improve our understanding of different leadership styles and types of governance models in all this.
3b) Book Chapters: Accounting Theory and Pragmatic Constructivism
In this project different, older and newer, accounting theories are brought together and presented in a new book.
3c) Control, Ideology and Rhetoric - how does all this relate?
The aim of this project is to, based on data collected in different studies over the past 10 years, illustrate the different forces in different control models and to describe and explain what really determines how a particular control framework looks like in particular companies or at a more aggregated level (nationally or geographical regions). |