• No results found

Förslag på fortsatta studier

In document Shared Service Center (Page 82-87)

Problemområden

6.1 Förslag på fortsatta studier

Denna studie har riktat in sig på vilka yrkesroller som redovisare och controllers har samt hur arbetsfördelningen ser ut mellan redovisaren och controllern i en global organisation med en SSC-lösning. Det hade varit intressant att se hur detta förhåller sig i andra organisationsstrukturer och då exempelvis göra en jämförelse mellan olika organisationsformer utifrån några givna parametrar. För att se vilka likheter och skillnader där finns i yrkesrollerna och arbetsfördelningen, samt vilka problem som de upplever och hur de är åtgärdade.

Referenser

Abrahamsson, G., & Gerdin, J. (2006). Exploiting institutional contradictions: the role of management accounting in continuous improvement implementation. Qualitative

Research in Accounting & Management, 3(2), 126-144.

Aksin, O., & Masini, A. (2008). Effective strategies for internal outsourcing and offshoring of business services: An empirical investigation. Journal of Operations

Management, 26(2), 239-256.

Bangemann, T. O. (2005). Shared services in finance and accounting. Burlington: Gower Publishing, Ltd. [E-bok]

Bell, J. (2006). Introduktion till forskningsmetodik. Lund, Studentlitteratur.

Bergeron, B. (2003). Essentials of shared services. Hoboken NJ: John Wiley & Sons. Bergstrand, J. (2009). Accounting for management control. Lund: Studentlitteratur AB.

Busco, C., Giovannoni, E., & Scapens, R. W. (2008). Managing the tensions in integrating global organisations: the role of performance management

systems.Management Accounting Research, 19(2), 103-125.

Burns, J., Ezzamel, M., Scapens, R., & Scapens, R. W. (2003). The challenge of

management accounting change: Behavioural and cultural aspects of change management. Elsevier. [E-bok]

Burns, J., & Baldvinsdottir, G. (2005). An institutional perspective of accountants' new roles–the interplay of contradictions and praxis. European Accounting Review, 14(4), 725-757.

Burns, J., & Baldvinsdottir, G. (2007). The changing role of management accountants. Issues in management accounting, 3, 117-132.

Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: an institutional framework. Management accounting research, 11(1), 3-25.

Burns, J., & Vaivio, J. (2001). Management accounting change. Management

accounting research, 12(4), 389-402.

Burns, J., & Yazdifar, H. (2001). Tricks or treats. Financial Management, 33, 35. Brown, J. S., & Duguid, P. (2001). Knowledge and organization: A social-practice perspective. Organization science, 12(2), 198-213.

Bryman, A. & Bell, E. (2005). Företagsekonomiska forskningsmetoder. Malmö: Liber AB

Chenhall, R. H. (2008). Accounting for the horizontal organization: A review essay.

Ejdemark, A. & Nilsson, A. (2006) Shared Service: Koncentrerad adminstation. Stockholm. ekonomistyrningsverket

Graham, A., Davey-Evans, S., & Toon, I. (2012). The developing role of the financial controller: evidence from the UK. Journal of Applied Accounting Research, 13(1), 71-88.

Granlund, M., & Lukka, K. (1997). From bean-counters to change agents: the Finnish management accounting culture in transition. The Finnish Journal of Business

Economics, 46(3), 213-255.

Granlund, M., & Lukka, K. (1998). Towards increasing business orientation: Finnish management accountants in a changing cultural context. Management Accounting

Research, 9(2), 185-211.

Goretzki, L., Strauss, E., & Weber, J. (2013). An institutional perspective on the changes in management accountants’ professional role. Management Accounting

Research, 24(1), 41-63.

Hartmann, F. G., & Maas, V. S. (2011). The effects of uncertainty on the roles of controllers and budgets: an exploratory study. Accounting and Business Research,

41(5), 439-458.

Herbert, I. P., & Seal, W. B. (2012). Shared services as a new organisational form: Some implications for management accounting. The British Accounting Review, 44(2), 83-97.

Håkansson, H., & Lind, J. (2004). Accounting and network coordination. Accounting,

organizations and Society, 29(1), 51-72.

Jack, L., & Kholeif, A. (2008). Enterprise resource planning and a contest to limit the role of management accountants: a strong structuration perspective. In Accounting

Forum (Vol. 32, No. 1, pp. 30-45).

Janssen, M., & Joha, A. (2006). Motives for establishing shared service centers in public administrations. International journal of information management, 26(2), 102-115.

Janssen, M., & Joha, A. (2008). Emerging shared service organizations and the service-oriented enterprise: Critical management issues. Strategic Outsourcing: An

International Journal, 1(1), 35-49.

Janssen, M., Joha, A., & Zuurmond, A. (2009). Simulation and animation for adopting shared services: Evaluating and comparing alternative arrangements. Government

Information Quarterly, 26(1), 15-24.

Järvenpää, M. (2007). Making business partners: a case study on how management accounting culture was changed. European Accounting Review, 16(1), 99-142.

Järvenpää, M. (2009). The institutional pillars of management accounting function.

Kaplan, R. & Atkinson, A. (1998). Advanced Management Accounting. Upper Saddle River: Prentice Hall

Lambert, R. A. (2006). Agency theory and management accounting. Handbooks of

Management Accounting Research, 1, 247-268.

Lambert, C., & Sponem, S. (2012). Roles, authority and involvement of the management accounting function: a multiple case-study perspective. European

Accounting Review, 21(3), 565-589.

Lindvall, J. (2009). Controllerns nya roll: om verksamhetsstyrning i informationsrik miljö. Lund: Studentlitteratur AB

Lindvall, J. (2011). Verksamhetsstyrning: Från traditionell ekonomistyrning till modern

ekonomistyrning. Lund: Studentlitteratur AB.

Lindvall, J., & Iveroth, E. (2011). Creating a global network of shared service centres for accounting. Journal of Accounting & Organizational Change, 7(3), 278-305.

Malone, T. W. (2004). The future of work: How the new order of business will shape

your organization, your management style, and your life. Harvard Business School

Press. [E-bok]

Minnaar, R. A., & Vosselman, E. G. (2013). Shared service centres and management control structure change: exploring the scope and limitations of a transaction cost economics approach. Journal of Accounting & Organizational Change, 9(1), 74-98.

Moore, K., & Birkinshaw, J. (1998). Managing knowledge in global service firms: centers of excellence. The Academy of Management Executive, 12(4), 81-92. Mouritsen, J. (1996). Five aspects of accounting departments' work.Management

Accounting Research, 7(3), 283-303.

Nilsson, F., Olve, N. G., & Parment, A. (2011). Controlling for competitiveness:

Strategy formulation and implementation through management control. Copenhagen:

Business School Press DK.

Olve, N. G. (2013). Controlleruppdraget. I Nilsson, F., & Olve, N. G. (red.)

Controllerhandboken. Stockholm: Liber AB, ss. 78-90.

Sako, M. (2006). Outsourcing and offshoring: implications for productivity of business services. Oxford Review of Economic Policy, 22(4), 499-512.

Sandberg, B., & Faugert, S. (2007). Perspektiv på utvärdering. Lund: Studentlitteratur AB.

Scapens, R. W. (1990). Researching management accounting practice: the role of case study methods. The British Accounting Review, 22(3), 259-281.

Scapens, R. W., & Roberts, J. (1993). Accounting and control: a case study of resistance to accounting change. Management Accounting Research, 4(1), 1-32.

Scapens, R. W., & Jazayeri, M. (2003). ERP systems and management accounting change: opportunities or impacts? A research note. European accounting review, 12(1), 201-233.

Seal, W. & Herbert, I. (2011). Organizational Change and the Transformation of the Management Accounting Function. Review of Management Accounting Research, 1. Siti-Nabiha, A. K., & Scapens, R. W. (2005). Stability and change: an institutionalist study of management accounting change. Accounting, Auditing & Accountability

Journal, 18(1), 44-73.

Stockenstrand A-K., & Nilsson, F. (2013). Redovisning och styrning. I Nilsson, F., & Olve, N. G. (red.) Controllerhandboken. Stockholm: Liber AB, ss. 63-76.

Trost, J. (2010). Kvalitativa intervjuer. Lund: Studentlitteratur AB.

Ulbrich, F. (2006). Improving shared service implementation: adopting lessons from the BPR movement. Business Process Management Journal, 12(2), 191-205.

Vetenskapsrådet, I. (2002). Forskningsetiska principer- inom humanistisk-samhällsvetenskaplig forskning. [Hämtad 2014-02-20]

Wang, S., & Wang, H. (2007). Shared services beyond sourcing the back offices: Organizational design. Human Systems Management, 26(4), 281-290.

Yin, R. (2007). Fallstudier: design och genomförande. Liber.

Yin, R. (2013). Kvalitativ forskning från start till mål. Lund: Studentlitteratur AB

Zoni, L., & Merchant, K. A. (2007). Controller involvement in management: an empirical study in large Italian corporations. Journal of Accounting & Organizational

Bilagor

In document Shared Service Center (Page 82-87)

Related documents