Framtida forskning

Det analysverktyg som utvecklats inom ramarna för uppsatsen har kommit till utifrån ett urval artiklar som i någon mån kan anses begränsat. En bredare teoretisk grund skulle kunna ge verktyget nyanser som hittills inte uppmärksammats, exempelvis skulle en genomgång av Pierre Bourdieu, som i likhet med Anthony Giddens utvecklat teori om kopplingen mellan handling och struktur, kunna vara en lämplig väg framåt. Utöver en breddning av antalet teorier bakom verktyget skulle en kartläggning över hur många empiriska artiklar som finns

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att tillgå under senare tid avseende dualitet så som det definierats inom ramarna för uppsatsen och därmed analysverktyget, kunna vara ytterligare en väg mot att förstå vidden av o/likheterna som uppmärksammats i uppsatsen såväl som vidden av konsekvenserna för förståelsen för ekonomistyrförändring i forskningen. Att andra skulle börja tillämpa analysverktyget för egna syften skulle i sin tur bredda förståelsen för vad verktyget kan generera i termer av mer detaljerade nyanser av de aspekter som lyfts upp tillhörande de fem teman som formulerats.

Slutligen kan en bredare ansats till att förstå de tre påståenden som användes som exemplifierande kartläggningar i uppsatsens femte kapitel avseende explicit/implicit dualitetsperspektiv, teoretiska utgångspunkter samt huruvida den institutionella entreprenören förekommer i dualitetslitteraturen kunna skapa klarhet i huruvida de indikationer som uppkommit i uppsatsen har fog efter att en bredare studie genomförts.

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Referenser

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Ahrens, T. & Chapman, C. S. (2007a). Utdrag ur Handbook of Management Accounting

Research. Kap 3 – Theorizing Practice in Management Accounting Research. Amsterdam:

Elsevier Ltd.

Ahrens, T. & Chapman, C. S. (2007b). Management Accounting as practice, Accounting,

Organizations and Society. 32: 1-27.

Babbie, E. (2007) The practice of social research. Belmont: The Thomson Corporation.

Barley, S. R. & Tolbert, P. S. (1997). Institutionalization and Structuration: Studying the Links between Action and Institution, Organization Studies. 18(1): 93-117.

Battilana, J.; Leca, B. & Boxenbaum, E. (2009). How actors change institutions: Towards a Theory of Institutional Entrepreneurship, The Academy of Management Annals. 3(1): 65-107.

Baxter, J. & Chua, W. F. (2003). Alternative management accounting research – whence and whither, Accounting, Organizations and Society. 28: 97-126.

Booth, W. C.; Colomb, G. G. & Williams, J. M. (2004). Forskning och skrivande – konsten

att skriva enkelt och effektivt. Lund: Studentlitteratur AB.

Booth, A.; Papaioannou, D. & Sutton, A. (2012). Systematic approaches to a successful

literature review. London: Sage Publications Ltd.

Brunsson, N. (2010). Företagsekonomins frågor. 1. uppl. Stockholm: SNS Förlag.

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

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

Research. 12: 389–402.

Dar, R. (2009). What is the Actor in Organizational Institutionalism?, Norske

Organisasjonsstudier. 11 (3): 23-44.

Davis, G. F. & Marquis, C. (2005). Prospects for organization theory in the early twenty-first century: institutional fields and mechanisms. Organization science. 16(4): 332 – 343.

Dillard, J. F.; Rigsby, J. T. & Goodman, C. (2004). The making and remaking of organization contect – Duality and the institutionalization process, Accounting, Auditing and

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Englund, H. & Gerdin, J. (2008a). Structuration theory and mediating concepts: Pitfalls and implications for management accounting research, Critical Perspectives on Accounting. 19: 1122-1134.

Englund, H. & Gerdin, J. (2008b). Transferring knowledge across sub-genres of the ABC implementation literature, Management accounting research. 19: 149-162.

Englund, H; Gerdin, J. & Burns, J. (2011). 25 years of Giddens in accounting research: Achievements, limitations and the future, Accounting, Organization and Society. 36: 494-513.

Englund, H. & Gerdin, J. (2011). Agency and structure in management accounting research: Reflections and extensions of Kilfoyle and Richardson, Critical Perspectives on Accounting. 22: 581-592.

Englund, H. & Gerdin, J. (2013). Call for papers: Management accounting and the paradox of embedded agency, Management Accounting Research. 24(1).

Fink, A. (2014). Conducting research literature reviews – From the internet to paper. London: Sage Publications, Ltd.

Garud, A; Hardy, C. & Maguire, S. (2007). Institutional entrepreneurship as embedded agency: An introduction to the special issue. ORGANIZATION STUDIES-BERLIN-

EUROPEAN GROUP FOR ORGANIZATIONAL STUDIES. 28(7): 957.

Giddens, A. (1984). The constitution of Society. Cambridge: Policy Press.

Halleby, J. & Härström, M. (2013) Svenska Filt AB – Att hantera förändring. Promemoria, Örebro universitet.

Hart, C. (1998) Doing a Literature Review – Releasing the Social Science Research

Imagination. London, Thousand Oaks, New Delhi: SAGE Publications.

Holm, P. (1995). The Dynamics of Institutionalization: Transformation Processes in Norwegian Fisheries, Administrative Science Quarterly. 40(3): 398-422.

Kilfoyle, E. & Richardson, A. J. (2011). Agency and structure in budgeting: Thesis, antithesis and synthesis, Critical Perspectives on Accounting. 22: 183-199.

Lounsbury, M. (2008). Institutional rationality and practice variation: New directions in the institutional analysis of practice, Accounting, Organization and Society. 33: 349–361.

Luft, J. & Shields, M. D. (2003). Mapping management accounting: graphics and guidelines for theory-consistent empirical research, Accounting, Organization and Society. 28: 169–249.

Macintosh, N.B. (1994). Management Accounting and Control Systems; an organizational

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Macintosh, N., B. & Scapens, R., W. (1990). Structuration theory in management accounting.

Accounting, Organizations and Society 15(5): 455-477.

Makkonen, H.; Olkkonen, R. & Halinen, A. (2012) Organizational buying as muddling through: A practice–theory approach. Journal of Business Research. 65: 773-780.

Meyer, J. W. (2008). Utdrag ur The Sage Handbook of Organizational Institutionalism. Kap 34 - Reflections on Institutional Theories of Organizations. London: Sage Publications Ltd.

Nationalencyklopedin. 2013. Pluralism. http://www.ne.se/pluralism [2013-11-08]

Oberfield Andrews, A. (1993). The New Institutionalism in Organizational Analysis by Walter W. Powell; Paul J. DiMaggio. Review by: Alice Oberfield Andrews. Administrative

Science Quarterly. 38(4): 691-693.

Rose, J. & Scheepers, R. (2001). Structuration and informations systems development – frameworks for practice. Global Co-Operation in the New Millennium The 9th European

Conference on Information Systems. Bled, Slovenien 27-29 juni 2001.

Scapens, R. W. & Bromwhich, M. (2010). Management Accounting Research: 20 years on,

Management Accounting Research. 21: 278-284

Scott, W. R. (2001). Institutions and Organizations. London, New Dehli, Thousand Oaks:

Sage Publications Ltd.

Seo, M. & Creed, W. E. D. (2002). Institutional Contradictions, Praxis, and Institutional Change: A Dialectical Perspective, The Academy of Management Review. 27(2): 222-247.

Slack, N., Chambers, S., Johnston, R. & Betts, A. (2012). Operations and process

management – Principles and practice for strategic impact. 3. uppl. Essex: Pearson Education

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Referenser – det empiriska underlaget

AOS

Bryer, A. R. (2011). Accounting as learnt social practice: the case of the Empresas Recuperadas in Argentina. Accounting, Organization and Society. 36: 478-493.

Cooper, C. & Joyce, Y. (2013). Insolvency practice in the field of football. Accounting,

Organization and Society. 38: 108-129.

Fauré, B. & Rouleau, L. (2011). The strategic competence of accountants and middle managers in budget making. Accounting, Organization and Society. 36: 167-182.

Covaleski, M. A.; Dirsmith, W. M. & Weiss, M. J. (2013). The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs. Accounting, Organization and Society. 38: 333-364.

Cruz, I.; Scapens, R. W. & Major, M. (2011). The localisation of a global management control system. Accounting, Organization and Society. 36: 412-427.

Jeacle, I. & Carter, C. (2011). In TripAdvisor we trust: Rankings, calculative regimes and abstract systems. Accounting, Organization and Society. 36: 293-309.

Lander, M. W.; Koene, B. A.S. & Linssen, S. N. (2013). Commited to professionalism: Organizational responses of mid-tier accounting firms to conflicting institutional logics.

Accounting, Organization and Society. 38: 130-148.

Moll, J. & Hoque, Z. (2011). Budgeting for legitimacy: The case of an Australian university.

Accounting, Organization and Society. 36: 86-101.

Rowe, C.; Shields, M. D. & Birnberg, J. G. (2012). Hardening soft accounting information: games for planning organizational change. Accounting, Organization and Society. 37: 260- 279.

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MAR

Conrad, L. & Uslu, P. G. (2011). Investigation of the impact of ‘Payment by Results’ on performance measurement and management in NHS Trusts. Management Accounting

Research. 22: 46-55.

Cuganesan, S.; Dunford, R. & Palmer, I. (2012). Strategic management accounting and strategy practice within a public sector agency. Management Accounting Research. 23: 245- 260.

Tekathen, M. & Dechow, N. (2013). Enterprise risk management and continouous re- alignment in the pursuit of accountability: A German case. Management Accounting

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Bilagor

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Citaten från de empiriska artiklarna – till den djupare analysen

Nedan följer de citat som hämtats från det empiriska underlaget för att försöka ge svar på analysverktygets frågor. Dessa påståenden följs upp av ett Ja, Nej eller ett A för avsaknad då citat inte har gått att finna i artiklarna.

Tema 1: Dualitetsperspektivet påverkas av skillnader i hur man använder

definitioner/beskrivningar.

1. Man uttrycker implicit/explicit ett dualitetsperspektiv.

2011, AOS, Jeacle & Carter, In TripAdvisor we…: Ja. “a shorthand for understanding it is to view it as both a property of social structure and as the attempt by actors at exercising agency – which either results in changes in social structure or reproduces the status quo (Bachrach and Baratz, 1970; Giddens, 1984) we … express the duality of structure (s.302)”

2011, AOS, Cruz et al., The localization...: Ja. “Our study also provides insights into why heterogeneous practices (in our case management control practices) emerge out of the homogenising tendencies of global (management control) systems. … we could say that because every individual has his/her own objectives and understandings, independent of his/her level in the organisation, he or she always acts as a local, vis-à-vis some (higher) global level. In other words, he or she has to enact the systems of the higher level, but in so doing can reshape or adapt them. (s.425)”

2011, MAR, Conrad & Uslu, Investigation of...: Ja. “In clarifying the broader context for this study, concepts from Giddens’ structuration theory were employed.(s.48)” … “... reflects the idea that structure and agency exist in a recursive relationship. It is important to realise that while structuration denotes the process whereby social systems usually function to almost automatically reproduce the status quo, at other times they may undergo radical change. (s.48f)”

2. Man anser sig ge uttryck för en viss typ av ontologi eller baserar sin tolkning på andra forskares teori/ramverk med begrepp som definieras enligt följande.

2011, AOS, Jeacle & Carter, In TripAdvisor we…: Ja. ”Free (2008) suggests deploying Mayer et al.’s (1995) integrative model on personal trust in addition to drawing on Giddens (1990,1991) to explore how regimes of calculative practices, such as accounting, are implicated in the constitution of systems trust. (s.295)” … “In the context of this paper, the star rankings of hotels and the brand names of particular international hotel chains can similarly be viewed as symbolic tokens as they stretch space, by virtue of it being a standard or brand that is meaningful, and time, by virtue of a 5 star hotel booked now for next summer will probably remain a 5 star hotel in a year’s time.(s.296)” ... “… the independent traveller has sought new ways in which to replicate the trust which was previously invested in the face- to-face interaction with the expert system of the travel agent (Giddens, 1990).(s. 294)” … “Thus the point at which a client visits a travel agency is the moment whereby the

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disembedded expert system for travel is reembedded into the local context. The process of re- embedding at an access point is important in instilling both credibility and trust in the mind of the client (Giddens, 1990, p. 87) … When an independent traveller chooses to make a booking directly with a hotelier, the access point between the client and the expert system changes. It is no longer premised upon the facework interaction with the agent, instead the expert system is accessed via the internet. In this scenario, the independent traveller places the trust, which was previously vested within the traditional intermediary, in their interactions with newly emerging customer review sites such as TripAdvisor. Much is vested in these interactions as they are ‘‘places of vulnerability for abstract systems, but also junctions at which trust can be maintained or built up’’ (Giddens, 1990, p. 88).(s. 296)”

2011, AOS, Cruz et al., The localization... : Ja. “Albeit our findings are in line with Barrett, Cooper, and Jamal’s (2005) study, which was inspired by Giddens (1990, 1991), we interpret them somewhat differently as we draw on the work of Robertson (1992, 1995). We view localisation as a process through which heterogeneous practices can emerge to facilitate the homogenising tendencies of globalisation by complementing, rather than undermining or opposing, it. As a result, the local can differentiate itself from the global. Also, by linking our findings to the notion of situated functionality in Ahrens and Chapman (2007), we argue that this heterogeneity can be produced when organisational members, whatever their level in the organisation, seek to achieve both the corporate and their own specific objectives. (s. 412)” … “… organisational members draw on accounting as a shared resource to organize their daily actions and to achieve both their own and other organizational objectives, and, in so doing, they reconstitute/reshape accounting practices. Hence, accounting is functionally situated. (Ahrens & Chapman, 2007 genom Cruz et al, 2011, s.415” … “In other words, localization is an essential aspect of globalisation. Without denying that there are systemic properties in the world as a whole, beyond those of the ‘elements’ within it, Robertson (1995) argues that the local is best seen as an aspect of the global, and not as a force resisting or reacting against it.(s.414)” … “… The idea of glocalisation, which Robertson (1995) popularised in social science, involves ‘‘the simultaneity and the interpenetration of what are conventionally called the global and the local or – in more abstract vein – the universal and the particular’’ (1995, p. 30) (s.414).” … “This standardisation initiative undertaken by Partner M’s head office staff resulted in what Giddens defines as an expert system. According to him, expert systems organize large areas of the contemporary material and social environments as they operate independently of their temporal and spatial origin (Giddens, 1990, 1991).”

2011, MAR, Conrad & Uslu, Investigation of...: Ja. “The study employs concepts from structuration theory and institutional theory to provide a holistic analysis of change in these organisations.(s. 46)” … “The study employs concepts from Giddens’ (1984) structuration theory and from institutional theory (Seo and Creed, 2002) to examine implementation of PbR in three NHS Trusts and implications for objectives of NHS Trusts, cost and quality of healthcare provision, and power relations between professional groups including accountants, clinicians and managers.(s.46)” … “Structuration theory is concerned with the relationship between agents’ actions and social structures in the production, reproduction and regulation of social order. As a sensitising device, it alerts us to the relevant dimensions of social structure,

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particularly the way in which structures of signification are inextricably linked to structures of legitimation and domination. It emphasises the crucial role of agency in reproduction or change of existing structures. Structures as rules include codes of signification or the constitution of meaning (signification structures), and normative elements or the sanctioning of modes of social conduct (legitimation structures). Command over allocative and authoritative resources enables the exercise of power (domination structures). Agency, the other main attribute of a social system, is defined as the intentional actions of self-conscious individuals as they interact with others in social situations. (s.48f)” … “Institutional theory, by considering in more depth the origins of contradiction in organisations, and the key role of praxis as enacted by actors in organisations, can enhance our understanding of the basic interaction of agency and structure in organisations, and potentially enable a better understanding of how such interaction brings about organisational change (Burns and Baldvinsdottir, 2005; Coad and Herbert, 2009). Seo and Creed (2002) elucidate four propositions for understanding how actors effect change, which conceptualise the social actor as an effective exploiter of social contradiction. They highlight four facets of institutional contradiction, namely inefficiency, non-adaptability, interinstitutional incompatibilities and misaligned interests, which can result in actors mobilising for change to varying degrees.(s.49)”

3. Man särskiljer handling och praxis.

2011, AOS, Jeacle & Carter, In TripAdvisor we…: Nej. ”… the emergence of … the

‘independent traveller’ … the independent traveller has sought new ways in which to replicate the trust which was previously invested in the face-to-face interaction with the expert system of the travel agent (s.294)”

2011, AOS, Cruz et al., The localization...: Ja. “in relation to accounting practices, to understand their potential one has to examine how organisational members situate them as they mobilise accounting practices as a shared resource for action.(s.419)”…“The understandings and rules emanating from the global management control system were absorbed by the local managers, in particular Hotelco’s Country Operations manager, in a way that led them to forecast more measures more frequently with the objective of enhancing local performance and accountability. Put simply, in this example, as in the previous one, when drawing on the global management control system to contribute to the achievement of Partner M’s corporate objectives, Hotelco’s managers reconstituted it to achieve their own specific ends (cf. Ahrens & Chapman, 2007).(s.423)”

2011, MAR, Conrad & Uslu, Investigation of...: Ja. “The paper reveals how new developments in performance management systems helped to reconstitute understanding of legitimate organisational activity. Additionally, it contributes to the understanding of management accounting practice, by examining consequences of major change in the NHS. It evaluates the effects, positive and negative, for NHS Trusts of implementing new developments in performance measurement and management, and identifies important factors which facilitate or impede change.(s.53)” … “Accounting as the language of business was

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increasingly prominent in praxis in some Trusts as discussions between accountants and clinicians about organisational activity came to require a more commercial focus.(s.53)”

4. Man definierar/beskriver struktur.

2011, AOS, Jeacle & Carter, In TripAdvisor we…: Ja. ”… the food we eat is influenced by foreign travel. At a broader level, our travel experiences influence and shape our predjudices and understandings of different cultures … an important research site for any scholar wishing to further an understanding of the everyday cultural context of accounting. (s.293)”

2011, AOS, Cruz et al., The localization... : Ja. ”To summarise, the world-wide expansion of partner M’s operations led its head office to develop a standardized global management control system. This reordered understandings at the corporate level about how to coordinate and scrutinise the performance of the group. It also led to the development of accounting rules (the unique chart of accounts, etc.) which were to be enacted in a similar way throughout the hotel chain.(s.418)”

2011, MAR, Conrad & Uslu, Investigation of...: Ja. “The introduction of firstly star ratings and secondly the annual health check are illustrative of an effort to introduce a new shared language for assessing performance, which could potentially enhance understanding and co- operation between accountants, managers and clinicians. Sanctioning of such change (legitimation) by all actors was sought by combining in one performance management system measures of both financial performance and quality standards. New domination structures were evident in the form of new regulatory bodies to oversee performance and with power to allocate or withhold resources. (s. 53)”

4.1 Man anser att det finns strukturer/nivåer som i viss utsträckning ändå anses befinna sig utanför människan och dess tolkning/inverkan.

2011, AOS, Jeacle & Carter, In TripAdvisor…: A.

2011, AOS, Cruz et al., The localization...: Ja. “A possible area for future research is whether and how the particularities of the management control practices which emerge locally are able to influence/shape global management control systems. (s.425)”

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Tema 2: Dualitetsperspektivet påverkas av olika syften med agenten och

olika tilltro till agentens kraft/förmåga att förändra.

5. Man beskriver agenten och dess möjlighet att påverka/förändra praxis.

2011, AOS, Jeacle & Carter, In TripAdvisor…: Ja. “We are now witnessing the emergence of what the tourist industry refers to as the ‘independent traveller’. This is a traveller who spurns the services of their local travel agent in favour of a do-it-yourself approach to holiday arrangements. This development has inevitably created repercussions for the fate of the travel agent and tour operator, the traditional vehicles for holiday bookings (Keynote, Report, 2007), whose role was typically to act as important intermediaries in a market characterised by asymmetric information (Akerlof, 1970; Clerides, Nearchou, & Pashardes, 2005). In the absence of the services of such an intermediary, the independent traveller has sought new ways in which to replicate the trust which was previously invested in the face-to-face interaction with the expert system of the travel agent (Giddens, 1990).(s.294)”

2011, AOS, Cruz et al., The localization...: Ja. “… the corporate practices coexisted at local level with locally designed practices. This meant that homogenisation did not impede heterogenisation and that the two processes went hand-in-hand. Locals were essential for homogenisation to occur, but at the same time they also produced distinctive practices. (s.423)”

2011, MAR, Conrad & Uslu, Investigation of...: Ja. “These concepts can help us to understand the contradiction within which actors co-existed at the structural level, and how at the action level performance management systems provide a major facility for mediation of