Svensk benämning: Ekonomistyrningens praktik om praktikbegreppet inom olika ekonomistyrningstraditioner Engelsk benämning: Management control Practice practice as concept in different management control traditions Kurskod: 3FFE074 ECTS poäng: 7,5 Nivå: Doktorandkurs Förväntade studieresultat Efter genomgången kurs förväntas studenten kunna: Ha en aktuell och djup kunskap om hur praktik-begreppet behandlas inom olika teoretiska perspektiv inom ekonomistyrning, samt kunskap om skillnader och likheter mellan hur begreppet behandlas inom olika teorier. Kritiskt kunna granska utvecklingen av forskningen kring ekonomistyrningens praktik Förmåga att kritisk kunna reflektera över de metoder som används inom olika forskningstraditioner för att fånga ekonomistyrningens praktik och hur olika metoder påverkar de resultat som framkommer i forskningen. Innehåll Kursen avser att ge doktorander en bild av den utveckling som kallats the practice turn inom ekonomistyrningen genom att härleda praktik-begreppets betydelse för olika teoretiska perspektiv inom ekonomistyrningsområdet och hur studier av praktik skiljer sig från t ex studier med fokus på struktur inom de olika perspektiven. Kursen syftar till att ge såväl synkron som diakron kunskap om utvecklingen mot praktik studier. Undervisningsform - fritext Undervisningsspråk Undervisningen sker i form av seminarier och gästföreläsningar. Deltagande i seminarier och gästföreläsningar är obligatoriskt och aktiv deltagande förutsätts Kursen genomförs på (ange språk). Undervisningsspråk är svenska och vid behov engelska.
Examinationsformer Kursen examineras genom essäer på litteraturen för varje kursavsnitt samt ett avslutande kurspapper knutet till doktorandens avhandlingsprojekt. Betygsskala Godkänt/underkänt Förkunskaper Antagen till forskarutbildning i företagsekonomi. Kurslitteratur och övriga läromedel Referenslista Management Accounting Practice Tema 1 Introducing management control as practice Ahrens, T. and Chapman, C. (2007) Management accounting as practice, Accounting, Organizations and Society, 32 (1-2), pp. 1-27. Ahrens, T. and Chapman, C. (2007) Theorizing practice in management accounting research, in Chapman, C., Hopwood, A., and Shields, M. (eds.) Handbook of management accounting research, pp. 99-112. Baxter, J and Chua, WF. (2003) Alternative management accounting research whence and whither, Accounting, Organizations and Society, 28 (2-3), pp. 97-126. Baxter and Chua, (2009) Studying accounting in action: the challenge of engaging with management accounting practice, in Chapman, Cooper and Miller (eds.) Accounting, organizations and institutions essays in honour of Anthony Hopwood, Oxford university press. Berry, A.J., Coad A.F. Harris, E.P, Otley, D.T, Stringer C. (2009) Emerging themes in management control: A review of recent literature The British Accounting Review 41: 2 20 Hopwood, A. (1987) The archaeology of accounting systems, Accounting, Organizations and Society, 11 (3), pp. 207-234. Hopwood, A. and Miller, P. (1994) Accounting as social and institutional practice, Cambridge
University Press Reckwitz, A. (2002) Towards a theory of social practices: a development in culturalist theorizing, European Journal of Social Theory, 5 (2), pp. 243-263 Tema 2 - Institutional practice Scapens, R. (1990) Researching management accounting practice: The role of case study methods, The British Accounting Review, 22 (3) Scapens, R. (1994) Never mind the gap: Towards an institutional perspective on management accounting practice, Management Accounting Research, 5 (3-4) Lounsbury, M. and Crumley, E. T. (2007) New practice creation: an institutional perspective on innovation, Organization Studies, 28 (7), pp. 993-1012. Lounsbury, M. (2008) Institutional rationality and practice variation: New directions in the institutional analysis of practice, Accounting, Organizations an Society, 33 (4-5), pp. 349-361. Smets, M., Morris, T., and Greenwood, R. (2012) From practice to field: a multilevel model of practice-driven institutional change, Academy of Management Journal, 55 (4), 877-904. Jarzabkowski, P., Smets, M., Bednarek, P., Burke, G. and Spee, P. (2013) Institutional ambidexterity: leveraging institutional complexity in practice, in Loundsbury, M and Boxenbaum, E. (eds.) Institutional logics in action (Part B) (Research in the sociology of organizations), 39, pp. 37-61). Tema 3 Gidden s structure and action as practice Chung, L. H. & Parker, L. D.- (2008) Integrating hotel environmental strategies with management control: a structuration approaches. Business strategy and the Environment Bus. Strat. Env. 17: 272-286.Fallstudie. Coad, A. F & Herbert, I. P. (2009) Back to the future: New potential for structuration theory in management accounting research? Management Accounting Research, 20: 177-192. Englund, H, & Gerdin, J (2008) Strucutaration theory and mediating concepts: Pitfalls and implications for management accounting research: Critical Perspective on Accounting 19: 1122-1134. Englund, H, Gerdin, J & Burns J. (2011) 25 years of Giddens in accounting research: Achievements, limitations and the future. AOS, 36:494-513. Jones, T. C. & Dugdale, D (2001) The Concept of an accounting regime, Critical Perspectives of Accounting, 12: 35-63 Kilfoyle, E & Richardson, A. J. (2011) Agency and structure in budgeting: Thesis, antithesis and synthesis, Critical Perspectives on Accoiunting, 22: 183-199. Macintosh, N. B. & Scapens, R. W. (1991) Management Accounting and Control Systems: A
Structuration Thjeory Analysis, Journal of Management Accounting Research 3: 131-158. Tema 4 Bourdieu s theory of practice Bourdieu, P. (1977) Outline of a theory of practice, Cambridge University Press, Cambridge. Macintosh, N. and Free, C. (2008) Bourdieu's Logic of Practice Theory: Possibilities for Research on Management Accounting and Control. Queens University, Canada. Working paper series. Refererad i Macintosh och Quattrone (2010) Management accounting and control systems: an organizational and sociological approach, 2nd ed. John Wiley & Sons Ldt, UK. Everett, J. (2002) Organizational research and the praxeology of Pierre Bourdieu, Organizational Research Methods, 5 (1), pp. 56-80. Baxter, J., and Chua, W.F. (2008) Be(com)ing the chief financial officer of an organization: experimenting with Bourdieu s practice theory, Management Accounting Research, 19 (3), pp. 212-230. Lodhia, S. and Jacobs, K. (2013) The practice turn in environmental reporting: a study into current practices in two Australian commonwealth departments, Accounting, Auditing & Accountability Journal, 26 (4), pp. 595-615. Tema 5 Normativ approaches to practice Geiger, D. (2009) Revisiting the concept of practice: toward an argumentative understanding of practicing, Management Learning, 40 (2), pp. 129-144. Maclagan P (2007) Hierarchical control or individuals moral autonomy? Addressing a fundamental tension in the management of business ethics, Business Ethics: A European Review. 16 (1): 48-61. MAR (2010) vol. 21 (2). Special issue on The relationship between theory and practice in management accounting Paradigms in accounting research Rosanas, J. M. & Velilla, M (2005) The Ethics of Management Control Systems: Developing Technical and Moral Values, Journal of Business Ethics 57: 83-96. Valentine, S., Godkin, L., Fleischman, G. M., & Kidwell R. (2011) Corporate Ethical Values, Group Creativity, Job Satisfaction and Turnover Intention: The Impact of Work Context on Work Response, Journal of Business Ethics. 98:353 372 Tema 6 Action research Baskerville, R. & Heje, R. B. (1999) Grounded action research: a method for understanding IT in practice. Accounting., Management & Information Technology. 9: 1 23 Kock, N (2004) The three threats of action research: a discussion of methodological antidotes in the context of an information systems study. Decision Support Systems 37: 265 286 Mathiassen, L (2002) Collaborative practice research, Information Technology & People, 15 (4): 321-45.
McNiff, J. (2013) Action research, principles and practice, 3 rd ed, London: Rougledge Kursvärdering Kursvärdering genomförs kontinuerligt genom diskussioner med kursansvarig/handledare och examinator.