KURSPLAN FÖR FORSKARUTBILDNINGSKURS. Kursnamn: Management, Accounting and Control II. Högskolepoäng: 7,5 p. Kurskod:

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1 KURSPLAN FÖR FORSKARUTBILDNINGSKURS Kursnamn: Management, Accounting and Control II Högskolepoäng: 7,5 p Kurskod: Institution: Ekonomi, teknik och samhälle Examinator: Professor Anders Nilsson Lärandemål: Kursens mål är att deltagarna ska tillägna sig fördjupade kunskaper om aktuella utvecklingslinjer i skärningspunkten mellan management, redovisning och styrning och om hur dessa kan relateras till olika delområden inom institutionell teori. Ett viktigt syfte är också att bredda deltagarnas teoribas som underlag för deras egna avhandlingsprojekt. Kursinnehåll: I kursen behandlas aktuell forskning rörande prestationsmätning och styrning under osäkerhet och i olika organisatoriska sammanhang. Vidare diskuteras framväxten av institutionell teori och en referensram för studier av institutioner samt institutionella determinanter, processer och konsekvenser på olika analysnivåer. Särskilt betonas behovet av ett integrerat synsätt på olika företagsekonomiska delområden. Kursens profil mot institutionell teori öppnar också upp för kopplingar till discipliner som psykologi, sociologi, lärande och statsvetenskap. På litteraturlistan finns två huvudböcker och ett antal vetenskapliga artiklar upptagna. Utöver denna gemensamma litteratur kan kursdeltagarna fritt välja en artikel med anknytning till det egna forsknings- eller intresseområdet. Den gemensamma litteraturen är indelad i följande teman: 1) The Notion of Management Control 2) Management Control and Uncertainty 3) Institutions and Organizations 4) Management and Measurement I kursen utvecklas resonemang från Management, Accounting and Control I. Den senare kursen utgör dock inte förkunskapskrav. Genomförande: Kursen går under perioden mars juni 2016, bedrivs i seminarieform, och omfattar tio halvdagssammankomster, preliminärt kl varje torsdag under perioden 10 mars 4 maj med slutseminarium den 9 juni. Vid varje seminarium behandlas fem bidrag (artikel eller bokkapitel) varav minst ett från respektive tema. För varje bidrag utses en kursdeltagare till ansvarig diskussionsledare. Diskussionsledaren förser övriga kursdeltagare med minnesanteckningar. Samtliga deltagare förbereder inlägg till diskussionen om vart och ett av de olika bidragen. Kursen ges på svenska.

2 Urval: Kursen är i första hand öppen för forskarstuderande i företagsekonomi eller motsvarande. Efter samråd med examinator finns möjlighet för andra forskarstuderande att följa kursen. Maximalt åtta kursdeltagare kan komma att antas. Examinationsform: Kursen avslutas genom att kursdeltagarna författar och försvarar ett kurspaper samt opponerar på två sådana. Godkänd kursprestation kräver utöver detta ett aktivt deltagande i seminarierna med förberedda inlägg runt den behandlade litteraturen. Deltagarna förutsätts närvara vid alla kurstillfällen. Betygsskala: G/U Litteratur: Otley, D. T., & Soin, K. (Eds.). (2014). Management Control and Uncertainty. Basingstoke: Palgrave Scott, W. R. (2014). Institutions and Organizations: Ideas, Interests, and Identities. Thousand Oaks: Sage Publications. Tillkommer separat förteckning över vetenskapliga artiklar enligt kursbeskrivningen. Litteraturlistan kan komma att revideras. Kurstid: Ansökan till: Ansökan skickas via e-post till Anders Nilsson (l.e.anders.nilsson@ltu.se). Ansökan senast:

3 LISTA ÖVER GEMENSAM LITTERATUR The Notion of Management Control Chenhall, R. H., & Moers, F. (2015). The role of innovation in the evolution of management accounting and its integration into management control. Accounting, Organizations and Society, 47, Cooper, C. (2015). Entrepreneurs of the self: The development of management control since Accounting, Organizations and Society, 47, Janke, R., Mahlendorf, M. D., & Weber, J. (2014). An exploratory study of the reciprocal relationship between interactive use of management control systems and perception of negative external crisis effects. Management Accounting Research, 25(4), Jordan, S., Jørgensen, L., & Mitterhofer, H. (2013). Performing risk and the project: Risk maps as mediating instruments. Management Accounting Research, 24(2), Libby, R., Rennekamp, K. M., & Seybert, N. (2015). Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice. Accounting, Organizations and Society, 47, Marques, L., Ribeiro, J. A., & Scapens, R. W. (2011). The use of management control mechanisms by public organizations with a network coordination role: A case study in the port industry. Management Accounting Research, 22(4), Merchant, K. A., & Otley, D. T. (2006). A review of the literature on control and accountability. Handbooks of Management Accounting Research, 2, Power, M. (2015). How accounting begins: Object formation and the accretion of infrastructure. Accounting, Organizations and Society, 47, Nixon, W. A., & Burns, J. (2005). Management control in the 21st century. Management Accounting Research, 16(3), Sakka, O., Barki, H., & Côte, L. (2013). Interactive and diagnostic uses of management control systems in IS projects: Antecedents and their impact on performance. Information & Management, 50(6), Strauß, E., & Zecher, C. (2013). Management control systems: a review. Journal of Management Control, 23(4), Trotman, K. T., Bauer, T. D., & Humphreys, K. A. (2015). Group judgment and decision making in auditing: Past and future research. Accounting, Organizations and Society, 47,

4 Management Control and Uncertainty Otley, D. & Soin, K. (2014). Management control and uncertainty. In: Otley, D. & Soin, K. (eds). Management Control and Uncertainty (pp. 1-13). Basingstoke: Palgrave Cools, M. (2014). Transfer pricing: insights from the empirical accounting literature. In: Otley, D. & Soin, K. (eds). Management Control and Uncertainty (pp ). Basingstoke: Palgrave Speklé, R. & Kruis, A-M. (2014). Management control research: a review of current developments. In: Otley, D. & Soin, K. (eds). Management Control and Uncertainty (pp ). Basingstoke: Palgrave Anderson, S. & Dekker, H. (2014). From make-or-buy to coordinating collaboration: management control in strategic alliances. In: Otley, D. & Soin, K. (eds). Management Control and Uncertainty (pp ). Basingstoke: Palgrave Widener, S. (2014). Researching the human side of management control: using survey-based methods. In: Otley, D. & Soin, K. (eds). Management Control and Uncertainty (pp ). Basingstoke: Palgrave Otley, D. (2014). Management control under uncertainty: thinking about uncertainty. In: Otley, D. & Soin, K. (eds). Management Control and Uncertainty (pp ). Basingstoke: Palgrave Bourne, M. (2014). Managing through uncertainty. In: Otley, D. & Soin, K. (eds). Management Control and Uncertainty (pp ). Basingstoke: Palgrave Abernethy, M. & Mundy, J. (2014). Uncertainty as a determinant of performance measurement and compensation systems: a review of the literature. In: Otley, D. & Soin, K. (eds). Management Control and Uncertainty (pp ). Basingstoke: Palgrave Pfister, J. (2014). Controlling creativity and innovation: paradox or necessity?. In: Otley, D. & Soin, K. (eds). Management Control and Uncertainty (pp ). Basingstoke: Palgrave Tessier, S. (2014). Managing management controls. In: Otley, D. & Soin, K. (eds). Management Control and Uncertainty (pp ). Basingstoke: Palgrave Harris, E. (2014). Feel the risk: strategic investment decisions in an uncertain world. In: Otley, D. & Soin, K. (eds). Management Control and Uncertainty (pp ). Basingstoke: Palgrave

5 Soin, K., Huber, C. & Wheatley, S. (2014). Management control and uncertainty: risk management in universities. In: Otley, D. & Soin, K. (eds). Management Control and Uncertainty (pp ). Basingstoke: Palgrave Warren, L. (2014). Management control, regulation and investment uncertainty in the UK electricity generation market. In: Otley, D. & Soin, K. (eds). Management Control and Uncertainty (pp ). Basingstoke: Palgrave Saulpic, O. & Zarlowski, P. (2014). Management control research and the management of uncertainty: rethinking knowledge in management. In: Otley, D. & Soin, K. (eds). Management Control and Uncertainty (pp ). Basingstoke: Palgrave Linsley, P. & Linsley, A. (2014). Cultural theory of risk and the notion of management accountants as strategists. In: Otley, D. & Soin, K. (eds). Management Control and Uncertainty (pp ). Basingstoke: Palgrave Lowe, A. & De Loo, I. (2014). The existential perversity of management accounting and control. In: Otley, D. & Soin, K. (eds). Management Control and Uncertainty (pp ). Basingstoke: Palgrave Broadbent, J. & Laughlin, R. (2014). Middle-range thinking and management control systems. In: Otley, D. & Soin, K. (eds). Management Control and Uncertainty (pp ). Basingstoke: Palgrave Institutions and Organizations Abelson, R. P. (1981). Psychological status of the script concept. American Psychologist, 36(7), Adler, P. S., & Borys, B. (1996). Two types of bureaucracy: Enabling and coercive. Administrative Science Quarterly, Huising, R. (2014). To hive or to hold? Producing professional authority through scut work. Administrative Science Quarterly, 60(2), Lounsbury, M. (2008). Institutional rationality and practice variation: New directions in the institutional analysis of practice. Accounting, Organizations and Society, 33(4), Scott, W. R. (2014). Early institutionalists. In: Institutions and Organizations: Ideas, Interests and Identities, Thousand Oaks: SAGE Publications (Ch. 1, pp. 1-20). Scott, W. R. (2014). Institutional theory meets organization studies. In: Institutions and Organizations: Ideas, Interests and Identities, Thousand Oaks: SAGE Publications (Ch. 2, pp ).

6 Scott, W. R. (2014). Crafting an analytic framework I: Three pillars of institutions. In: Institutions and Organizations: Ideas, Interests and Identities, Thousand Oaks: SAGE Publications (Ch. 3, pp ). Scott, W. R. (2014). Crafting an analytic framework II: Logics, agency, carriers, and levels. In: Institutions and Organizations: Ideas, Interests and Identities, Thousand Oaks: SAGE Publications (Ch. 4, pp ). Scott, W. R. (2014). Institutional construction. In: Institutions and Organizations: Ideas, Interests and Identities, Thousand Oaks: SAGE Publications (Ch. 5, pp ). Scott, W. R. (2014). Institutionalization. In: Institutions and Organizations: Ideas, Interests and Identities, Thousand Oaks: SAGE Publications (Ch. 6, pp ). Scott, W. R. (2014). Institutional processes and organizations. In: Institutions and Organizations: Ideas, Interests and Identities, Thousand Oaks: SAGE Publications (Ch. 7, pp ). Scott, W. R. (2014). Institutional processes and organization fields. In: Institutions and Organizations: Ideas, Interests and Identities, Thousand Oaks: SAGE Publications (Ch. 8, pp ). Scott, W. R. (2014). An overview, an observation, a caution, and a sermon. In: Institutions and Organizations: Ideas, Interests and Identities, Thousand Oaks: SAGE Publications (Ch. 9, pp ). Management and Measurement Amalou-Döpke, L., & Süß, S. (2014). HR measurement as an instrument of the HR department in its exchange relationship with top management: A qualitative study based on resource dependence theory. Scandinavian Journal of Management, 30(4), (special issue Management and Measurement). Boedker, C., & Chua, W. F. (2013). Accounting as an affective technology: A study of circulation, agency and entrancement. Accounting, Organizations and Society, 38(4), Broadbent, J., & Laughlin, R. (2009). Performance management systems: A conceptual model. Management Accounting Research, 20(4), Bürkland, S., & Zachariassen, F. (2014). Developing an ERP technology: Handling incompleteness of the system. Scandinavian Journal of Management, 30(4), (special issue Management and Measurement).

7 Christiansen, U., & Thrane, S. (2014). The prose of action: The micro dynamics of reporting on emerging risks in operational risk management. Scandinavian Journal of Management, 30(4), (special issue Management and Measurement). Du Rietz, S. (2014). When accounts become information: A study of investors ESG analysis practice. Scandinavian Journal of Management, 30(4), (special issue Management and Measurement). Elsbach, K. D., & Kramer, R. M. (1996). Members' responses to organizational identity threats: Encountering and countering the Business Week rankings. Administrative Science Quarterly, Espeland, W. N., & Sauder, M. (2007). Rankings and reactivity: How public measures recreate social worlds. American Journal of Sociology, 113(1), Espeland, W. E. & Stevens, M. L. (2008). A sociology of numbers. European Journal of Sociology, 49, Espeland, W. N., & Stevens, M. L. (1998). Commensuration as a social process. Annual Review of Sociology, Gerdin, J., Messner, M., & Mouritsen, J. (2014). On the significance of accounting for managerial work. Scandinavian Journal of Management, 4(30), (special issue Management and Measurement). Mikes, A. (2009). Risk management and calculative cultures. Management Accounting Research, 20(1),