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• 1.
Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS). Högskolan Kristianstad, Fakulteten för ekonomi. Högskolan Kristianstad, Fakulteten för ekonomi.
Reliance on the internal auditors’ work: experiences of Swedish external auditors2018In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 29, no 3-4, p. 95-325Article in journal (Refereed)

The purpose of this study is to explore how external auditors experience their decision to rely on internal auditors’ work. This study employs both qualitative and quantitative methods consisting of semi-structured interviews and questionnaires administered to external auditors in Sweden. Semi-structured interviews were conducted with external auditors who are working in Big 4 audit firms in Sweden and have engagements with internal audit functions. A questionnaire was administered to authorized/approved auditors, members of the Swedish Association of Certified Public Accountants (FAR). Findings indicate that external auditors use the work of internal auditors as they gain efficiency in performing their work. Nevertheless, external auditors may compromise their independence and professionalism through closer involvement with internal auditors, which may lead to uncritical evaluation and use of the reports prepared by internal auditors. At the same time, while relying on the internal auditors’ reports, external auditors appear to be conscious of the consequences for the audit quality they deliver. The study highlights the dilemma faced by external auditors in their cooperative work with internal auditors and the balance/imbalance in their opinions concerning efficiency gains, independence, professionalism and audit quality.

• 2.
Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Linnaeus University. Kristianstad University, Faculty of Business. Kristianstad University, Faculty of Business.
Reliance on the internal auditors’ work: experiences of Swedish external auditors2018In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 29, no 3-4, p. 95-325Article in journal (Refereed)

The purpose of this study is to explore how external auditors experience their decision to rely on internal auditors’ work. This study employs both qualitative and quantitative methods consisting of semi-structured interviews and questionnaires administered to external auditors in Sweden. Semi-structured interviews were conducted with external auditors who are working in Big 4 audit firms in Sweden and have engagements with internal audit functions. A questionnaire was administered to authorized/approved auditors, members of the Swedish Association of Certified Public Accountants (FAR). Findings indicate that external auditors use the work of internal auditors as they gain efficiency in performing their work. Nevertheless, external auditors may compromise their independence and professionalism through closer involvement with internal auditors, which may lead to uncritical evaluation and use of the reports prepared by internal auditors. At the same time, while relying on the internal auditors’ reports, external auditors appear to be conscious of the consequences for the audit quality they deliver. The study highlights the dilemma faced by external auditors in their cooperative work with internal auditors and the balance/imbalance in their opinions concerning efficiency gains, independence, professionalism and audit quality.

• 3.
Kristianstad University, Sweden.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Kristianstad University, Sweden. Kristianstad University, Sweden. Kristianstad University, Sweden.
Reliance on the internal auditors’ work: experiences of Swedish external auditors2018In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 29, no 3-4, p. 295-325Article in journal (Refereed)

The purpose of this study is to explore how external auditors experience their decision to rely on internal auditors’ work. This study employs both qualitative and quantitative methods consisting of semi-structured interviews and questionnaires administered to external auditors in Sweden. Semi-structured interviews were conducted with external auditors who are working in Big 4 audit firms in Sweden and have engagements with internal audit functions. A questionnaire was administered to authorized/approved auditors, members of the Swedish Association of Certified Public Accountants (FAR). Findings indicate that external auditors use the work of internal auditors as they gain efficiency in performing their work. Nevertheless, external auditors may compromise their independence and professionalism through closer involvement with internal auditors, which may lead to uncritical evaluation and use of the reports prepared by internal auditors. At the same time, while relying on the internal auditors’ reports, external auditors appear to be conscious of the consequences for the audit quality they deliver. The study highlights the dilemma faced by external auditors in their cooperative work with internal auditors and the balance/imbalance in their opinions concerning efficiency gains, independence, professionalism and audit quality. © 2018, The Author(s).

• 4.
Mälardalens högskola, Akademin för innovation, design och teknik.
Mälardalens högskola, Akademin för innovation, design och teknik.
POLCA and CONWIP performance in a divergent production line: An automotive case study2013In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 24, no 2, p. 159-186Article in journal (Refereed)

Production control mechanisms have been broadly investigated by researchers, where each type of production control mechanism has different performance depending on the situation. However, the situation with high variety products in a divergent production line has been rarely studied. This paper presents a study on the applicability of four different production control mechanism; three different variants of POLCA as well as one type of CONWIP control in an automotive production company with high variety of products and divergent line. ExtendSim simulation software has been used for discrete event simulation in order to analyse the production line and compare strategies. The main criteria for comparing the performance were throughput, shop floor throughput time and level of work in process (WIP). The study shows that m-CONWIP (as a variant of CONWIP) is recommended in this situation, as it leads to more reduction in WIP amount and throughput time, while throughput value does not drop.

• 5.
Mälardalen University, School of Innovation, Design and Engineering.
Mälardalen University, School of Innovation, Design and Engineering.
POLCA and CONWIP performance in a divergent production line: An automotive case study2013In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 24, no 2, p. 159-186Article in journal (Refereed)

Production control mechanisms have been broadly investigated by researchers, where each type of production control mechanism has different performance depending on the situation. However, the situation with high variety products in a divergent production line has been rarely studied. This paper presents a study on the applicability of four different production control mechanism; three different variants of POLCA as well as one type of CONWIP control in an automotive production company with high variety of products and divergent line. ExtendSim simulation software has been used for discrete event simulation in order to analyse the production line and compare strategies. The main criteria for comparing the performance were throughput, shop floor throughput time and level of work in process (WIP). The study shows that m-CONWIP (as a variant of CONWIP) is recommended in this situation, as it leads to more reduction in WIP amount and throughput time, while throughput value does not drop.

• 6.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Möller, Klaus
University of St. Gallen, St.Gallen, Switzerland.
Pecas, Paulo
Instituto Superior Tecnico, Universidade de Lisboa, Lisboa, Portugal.
Innovation and management control2017In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 28, no 1, p. 1-4Article in journal (Other academic)
• 7.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Terminological distinctions of 'control': a review of the implications for management control research in the context of innovation2017In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 28, no 1, p. 5-40Article in journal (Refereed)

The article reviews the terminological distinctions (e.g. action and result control, interactive and diagnostic control) used for control in twenty-five empirical studies on management control in the context of innovation. The terminological distinctions are classed in three categorizations. These are (a) the types of managerialcontrol, (b) the design and use mode of managerial control instruments and (c) the enabling and constraining character of managerial control instruments. By analyzing the categorizations, it becomes evident that there are two, almost independent ontological streams shaping the empirical field: the determinist perspective and the voluntarist perspective of management control with different understandings of contingency. The 'ideal fit' approach to contingency of the determinist perspective adds little cumulative knowledge to the field of management control in the context of innovation. Therefore, the article suggests to strengthen the voluntarist perspective and to develop a 'quasi fit' interpretation of contingency. The agenda for prospective research in management control in the context of innovation includes to investigate deviant and repair behavior related to management control systems (MCS) in innovating activities, to understand MCS as dependent as well as independent variable and to explore the role of MCS ineconomizing innovative activities.

• 8.
Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
Örebro University.
In female supervisors male subordinates trust!?: An experiment on supervisor and subordinate gender and the perceptions of tight control2017In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 28, no 3, p. 321-345Article in journal (Refereed)

Little attention has been directed towards the role of gender in the supervisor–subordinate dyad that is the very fundament of management control. We argue that gender roles and the roles implied in the supervisor–subordinate relationship are powerful concepts that need to be incorporated in research to better understand the reactions and perceptions of management controls. The article contributes to this line of research by developing and testing hypotheses related to gender differences in supervisor–subordinate dyads and the resulting perceptions of evaluation fairness and trust in management under a tight control regime. In a vignette experiment where only the name of the supervisor was changed to a typical female or male name for female and male subordinates (respondents)(2 $$\times$$× 2), we find that female (male) subordinates demonstrate more negative (positive) attitudes towards evaluation fairness and that male subordinates with a female supervisor put more trust in management than males with a male supervisor and females with a female supervisor.

• 9.
Örebro University, Örebro University School of Business. Karlstad Business School, Karlstad University, Karlstad, Sweden.
Örebro University, Örebro University School of Business.
In female supervisors male subordinates trust!?: An experiment on supervisor and subordinate gender and the perceptions of tight control2017In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 28, no 3, p. 321-345Article in journal (Refereed)

Little attention has been directed towards the role of gender in the supervisor–subordinate dyad that is the very fundament of management control. We argue that gender roles and the roles implied in the supervisor–subordinate relationship are powerful concepts that need to be incorporated in research to better understand the reactions and perceptions of management controls. The article contributes to this line of research by developing and testing hypotheses related to gender differences in supervisor–subordinate dyads and the resulting perceptions of evaluation fairness and trust in management under a tight control regime. In a vignette experiment where only the name of the supervisor was changed to a typical female or male name for female and male subordinates (respondents)(2 (Formula presented.) 2), we find that female (male) subordinates demonstrate more negative (positive) attitudes towards evaluation fairness and that male subordinates with a female supervisor put more trust in management than males with a male supervisor and females with a female supervisor.

• 10.
Örebro University, Örebro University School of Business. Department of Business Administration.
Theorising and conceptualising the sustainability control system for effective sustainability management2019In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 30, no 1, p. 25-64Article in journal (Refereed)

This conceptual paper explores the iterative relationship between system design and use for the development process of sustainability control systems (SCS). Buildingupon Adler and Borys’ seminal framework (Adm Sci Q 41(4):61–89, 1996) as ananalytical tool, it suggests that SCS are characteristically distinct, and more researchinto the dual role of control (i.e. control over based on system design and controlin situ based on system use by the individual user) is necessary for future theorisations of the SCS. It poses that for sustainable futures that extend beyond organisational boundaries, more attention is required on individual general employees inmanagement accounting and control frameworks as instrumental for performanceoutcomes. To this end, individual values, borne from the extra-organisational context,are considered important alongside organisational ones for the developmentof SCS. Thus, the paper bridges perspectives on system characteristics, the individualand performance outcomes by offering a theoretical framework for futureresearch. It also extends studies on accounting as a social practice by emphasising the extra-organisational factors that influence internal accounting systems. Finally,it expounds upon the notion of social control as an individual-level phenomenon,necessary for sustainability. This expanded theoretical perspective also has implicationsfor practice by encouraging managers to think strategically about how systems are received from the perspective of the user. This can encourage more commitment to the sustainability cause from the outset, as well as over spatial and temporal boundaries.

• 11.
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering. Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
Hybrid accountants in the age of the business partner: exploring institutional drivers in a mining company2019In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 30, no 2, p. 185-211Article in journal (Refereed)

This paper addresses the question of how it is possible, despite the persuasive characteristics of the business partner role, to explain the prevalence of hybrid accountants in management accounting practice. This research question is addressed from an institutional theory vantage point, suggesting that institutional drivers exist in every organization that shape the role of the practicing actors. The empirical evidence presented is drawn from a case study of a mining company pursuing a change program to transform its management accountants into business partners. The results illustrate how the hybrid accountant role is formed through an interplay among regulative, normative, and cognitive institutional drivers that influence the role of the management accountants in opposing directions. Because of the tension between facilitating and impeding institutional drivers, the change program toward business partnering results in a hybrid accountant role which is characterized by a combination of traditional and business partner traits. Hence, the conclusions suggest that the prevalence of hybrid accountants in management accounting practice can be explained by tensions between opposing institutional drivers that contribute to a compound role.

• 12.
Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
Tensions at the intersection of management control and innovation: a literature review2017In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 28, no 1, p. 41-79Article in journal (Refereed)

This paper reviews 47 articles dealing with tensions at the intersection of management control and innovation. One purpose is to present the status of the research in the area in terms of types of articles, research methods, theoretical approaches, and tension-related terms used. A second purpose is to conceptually compare the use and interpretations of tension in the reviewed articles, as well as to systematically map and categorize highlighted competing demands. A third purpose is to suggest a tension-based framework. Among other characteristics and trends, the paper indicates an increased research interest in the issue of tensions during the review period (1991–2015). Although different theoretical approaches are adopted, the contingency approach is the most common. Furthermore, the review shows that several tension-related terms are used either alone or in parallel in the articles, often interchangeably and without clarifying their definitions. The tension-based framework presents four different types of tension: (1) inherent innovation-control tensions, (2) inherent management control tensions, (3) created management control tensions, and (4) decision-making tensions in innovation practices. The framework also suggests interpretations of and responses to tensions related to management control and innovation. Theoretically, the framework can enable a more precise debate that builds on previous research, since it clarifies potential ways to structure future research. From a practical point of view the presented framework can be helpful for managers dealing with tensions, by encouraging creative management control solutions that can enable innovation.

• 13.
Center for Commerce and Technology, Department of Accounting and Finance, D. Abbott Turner College of Business, Columbus State University, Columbus, GA, United States.
Accounting and Control, Department of Business Administration, Technology and Social Sciences, Luleå University of Technology, Luleå, Sweden. Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing2014In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 25, no 1, p. 5-32Article in journal (Refereed)

This paper addresses the long-standing question of how budgetary participation (BP) affects budgetary outcomes. Information technology for enhanced communication (ITEC) and activity-based costing (ABC) are taken into consideration as moderators that might affect the relationship between BP and budgetary outcomes in manufacturing firms. Based on moderated and polynomial regression analyses, the study’s findings indicate that the main effects of BP, ITEC and ABC on budgetary outcomes are not significant, and that while ABC significantly moderates the relationship between budgetary participation and budgetary slack, ITEC does not moderate this relationship. Results also indicate that both ITEC and ABC significantly moderate the relationship between budgetary participation and managerial performance. These findings suggest that the effect of budgetary participation on budgetary outcomes can be contingent on ITEC and ABC although their impact varies with the nature of budgetary outcomes.

• 14.
Columbus State University.
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering. Mittuniversitetet, Centrum för forskning om ekonomiska relationer.
Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing2014In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 25, no 1, p. 5-32Article in journal (Refereed)

This paper addresses the long-standing question of how budgetary participation (BP) affects budgetary outcomes. Information technology for enhanced communication (ITEC) and activity-based costing (ABC) are taken into consideration as moderators that might affect the relationship between BP and budgetary outcomes in manufacturing firms. Based on moderated and polynomial regression analyses, the study’s findings indicate that the main effects of BP, ITEC and ABC on budgetary outcomes are not significant, and that while ABC significantly moderates the relationship between budgetary participation and budgetary slack, ITEC does not moderate this relationship. Results also indicate that both ITEC and ABC significantly moderate the relationship between budgetary participation and managerial performance. These findings suggest that the effect of budgetary participation on budgetary outcomes can be contingent on ITEC and ABC although their impact varies with the nature of budgetary outcomes.

• 15.
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
Personnel- and action control in gazelle companies in Sweden2017In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 28, no 1, p. 107-132Article in journal (Refereed)

Behavioral accounting theory questions the role of accounting and how accounting constructs can support other organizational activities. This paper examines whether personnel and action controls and the perception of current growth mediate meaningful support of innovative ideas (i.e., innovativeness) on future growth. While some literature has supported innovativeness as a spontaneous process, this paper examines whether innovative ideas are supported by formal behavioral controls on current and future growth. The paper further develops and finds support for the notion that future growth builds on the relative confidence of current growth. This paper uses exploratory factor analysis (EFA) for construct validation and further tests mediation using structural equation modeling and the bootstrapping technique of indirect effects. The model testing is based on a survey conducted in Sweden with key informants from high-growth (i.e., gazelle) companies. A total of 150 usable responses were returned.  The results may stimulate further research as they show that the predefined hypothesis has different direct and indirect roles in the building of future growth.

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