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  • 1. Ehrenberg, Johan
    et al.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ekonomihandboken2002 (ed. 1)Book (Other (popular science, discussion, etc.))
  • 2. Ehrenberg, Johan
    et al.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ekonomihandboken2006 (ed. [Ny uppl.])Book (Other (popular science, discussion, etc.))
  • 3. Ehrenberg, Johan
    et al.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ekonomihandboken: En bok om ekonomi, politik, vinst, lön, lögn och myt. Ett försök att bryta maktlöshetssjukan.2011 (ed. 3)Book (Other (popular science, discussion, etc.))
  • 4. Ehrenberg, Johan
    et al.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Nya ekonomihandboken2006 (ed. 2:a)Book (Other (popular science, discussion, etc.))
  • 5.
    Fredriksson, Carl
    et al.
    Industridepartementet.
    Ljunggren, Sten
    Industridepartementet.
    Kooperationens industrisektor i 1980-talets industri-Sverige: en analys av historisk utveckling, nuläge och framtidsutsikter1981Other (Other (popular science, discussion, etc.))
  • 6.
    Hägg, Ingemund
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Karén, Mats
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Management Accounting Control in Swedish Companies II1994In: 18th EAA annual congress, Birmingham, 1994Conference paper (Other academic)
  • 7.
    Hägg, Ingemund
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Karén, Mats
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Management Accounting Measures and Methods in Practice - A study of existence in fifteen Swedish companies.1997In: 20th EAA annual congress, Graz, 1997Conference paper (Refereed)
  • 8.
    Hägg, Ingemund
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Karén, Mats
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Management Accounting Measures and Methods in Practice - The use of an interactive survey method.1999In: 22th EAA annual congress, Bordeaux, 5-7 May 1999, Bordeaux, 1999Conference paper (Refereed)
  • 9.
    Karén, Mats
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ekonomiska mått och metoder i praktiken: en studie av förekomst i 15 svenska företag1996Licentiate thesis, monograph (Other scientific)
  • 10.
    Karén, Mats
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ekonomistyrning och nätverksrelationer:  En förvånande motsättning2001In: Ekonomistyrningskonferensen, Västerås, 2001Conference paper (Refereed)
  • 11.
    Karén, Mats
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Two studies on management accounting systems and performance in Swedish firms2008Doctoral thesis, monograph (Other academic)
    Abstract [en]

    Doctoral Thesis at Uppsala University

    Dissertation presented at Uppsala University to be publicly examined in Hörsal 2, Ekonomikum, Uppsala, Tuesday, November 11, 2008 at 10:15. Mats Karén for the degree of Doctor of Philosophy. The examination will be conducted in Swedish.

    Dissertation presented at Uppala University to be publically examined in Hörsal 2, Ekonomikum, Uppsala, Tuesday, November 11, 2008 at 14.15. Sten Ljunggren, for the degree of Doctor of Philosophy. The examination will be conducted in Swedish.

    Abstract

    Karén, Mats & Ljunggren, Sten, 2008. Title: Two studies on management accounting systems and performance in Swedish firms, 24 pp. Distributor: Uppsala University, Department of Business Studies, Box 513, SE – 751 20 Uppsala, Sweden. ISSN 1103-8454

    The two studies reported in this thesis deals with two related management accounting problems with an empirical basis in Swedish firms.

    In the first study we analyse the existence of measures and methods within management accounting practice in Swedish firms. We aim at a systematic description of practice. We conduct a field study with broad data collection. We search for differences in firms and their contingencies. The results of the study showed some distinctive patterns. The existence of measures and methods is widespread and at the same time limited in the single firm. Simple measures and methods are more frequent than more complicated ones. There are some connections to chosen contingency variables, but with only 15 firms. Some firms do not seem to fit into one of the patterns identified.

    In the second study we analyse performance in Swedish firms. How can performance best be explained? To do this we start using two competing models, one model inspired from traditional contingency theory and one where a relation-based theory view is incorporated into a traditional contingency theory model. The two models differ in their view of variable causality: single directed in traditional contingency theory and reciprocal non recursive in the relation-based model. We analyse the explanatory power of the relation-based model in two steps, is there a reciprocal adjustment between the chosen variables and is there a positive interaction affect on performance? Then we compare the two models explanatory power of performance. From this point of departure we develop the traditional contingency theory model to a congruence fit-model and then compare this model with the relation-based model. In a concluding discussion we use a neo-contingency theory view model inspired by concepts such as quasi-fit and hetero-performance and compare to the relation-based model. An electronic survey was used in the data collection. The results showed that the relation-based-model has a greater explanatory power then models inspired by traditional contingency theory.

    Karén, Mats & Ljunggren, Sten, Department of Business Studies, Uppsala University, Box 513, SE – 751 20 Uppsala, Sweden

    ISSN 1103-8454

    © Mats Karén and Sten Ljunggren

    Printed in Sweden 2008 by Universitetstryckeriet, Ekonomikum, Uppsala, Sweden

  • 12.
    Karén, Mats
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Lönnqvist, Rune
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Olsson, Ulf E.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Kalkyler och beslut1994In: Företag och marknad: samarbete och konkurrens / [ed] Jörgen Ljung, Per Nilsson, Ulf E. Olsson m.fl., Lund: Studentlitteratur , 1994, 1, p. 129-247Chapter in book (Other (popular science, discussion, etc.))
  • 13.
    Karén, Mats
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Öström, Bengt
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Kalkyler för produkter och investeringar. Övningsbok2005 (ed. 3., [rev.])Book (Other (popular science, discussion, etc.))
  • 14.
    Karén, Mats
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Öström, Bengt
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Kalkylering för produkter och investeringar. Övningsbok1998 (ed. 2)Book (Other (popular science, discussion, etc.))
  • 15.
    Karén, Mats
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Öström, Bengt
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Kalkylering för produkter och investeringar. Övningsbok1994 (ed. 1)Book (Other (popular science, discussion, etc.))
  • 16.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    ABC - en omdebatterad kalkylmetod1998In: Kalkylering för produkter och investeringar / [ed] Ulf E Olsson, Lund: Studentlitteratur , 1998, 2., [rev. och utök.], p. 70-75Chapter in book (Other (popular science, discussion, etc.))
  • 17.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    ABC i kommunekonomi1993Book (Other (popular science, discussion, etc.))
  • 18.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    ABC-kalkylering1998In: Företag och marknad: samarbete och konkurrens / [ed] Jörgen Ljung, Per Nilsson, Ulf E. Olsson m.fl., Lund: Studentlitteratur , 1998, 2, p. 184-197Chapter in book (Other (popular science, discussion, etc.))
  • 19.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Aktivitetsbaserade produktkalkyler2005In: Kalkylering för produkter och investeringar / [ed] Ulf E Olsson, Lund: Studentlitteratur , 2005, 3., [rev.] uppl., p. 74-89Chapter in book (Other (popular science, discussion, etc.))
  • 20.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Aktivitetsbaserade produktkalkyler2007In: Företag och marknad: samarbete och konkurrens. Grundbok / [ed] Jörgen Ljung, Per Nilsson, Ulf E. Olsson, Lund: Studentlitteratur , 2007, 3., [rev.] uppl., p. 204-219Chapter in book (Other (popular science, discussion, etc.))
  • 21.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Aktivitetsbaserade produktkalkyler och ABC - en omdebatterad kalkylmetod1994In: Kalkylering för produkter och investeringar / [ed] Ulf E Olsson, Lund: Studentlitteratur , 1994, 1, p. 57-75Chapter in book (Other (popular science, discussion, etc.))
  • 22.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Arbete åt alla: dela på jobben1996Book (Other (popular science, discussion, etc.))
  • 23.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Blåsta på miljarder: om ekonomin på 90-talet1997Book (Other (popular science, discussion, etc.))
  • 24. Ljunggren, Sten
    Börskraschen!: efter oss syndafloden1987Book (Other (popular science, discussion, etc.))
  • 25. Ljunggren, Sten
    Det plundrade boet: en bok om den solidariska sektorns ekonomi1987Book (Other (popular science, discussion, etc.))
  • 26.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ett socialistiskt program mot krisen1993Book (Other (popular science, discussion, etc.))
  • 27. Ljunggren, Sten
    Finns det någon lösning: Sex frågor om borgerlig ekonomisk politik1981In: ord&bild, no 2-3, p. 18-27Article in journal (Refereed)
  • 28.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    För en socialistisk blandekonomi1994In: Finns det en annan väg ur krisen?: nio kritiska röster om krisens orsaker och möjliga lösningar, Stockholm: Röda rummet , 1994, p. 130-147Chapter in book (Other (popular science, discussion, etc.))
  • 29.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    För en socialistisk kommunal- och landstingspolitik: ett fakta och diskussionsmaterial1991Book (Other (popular science, discussion, etc.))
  • 30.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Hur kunde det bli så här?: rapport till Uppsala Framtids styrelse om Uppsala kommuns ekonomi1993Book (Other (popular science, discussion, etc.))
  • 31.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Instuderingshjälp [kapitel 7, 8 och 10]1994In: Företag och marknad: samarbete och konkurrens. Praktikfall och övningar / [ed] Jörgen Ljung, Per Nilsson, Ulf E. Olsson m.fl., Lund: Studentlitteratur , 1994, 1, p. 226-245/-/251-256Chapter in book (Other (popular science, discussion, etc.))
  • 32.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Instuderingshjälp [kapitel 7, 8 och 10]1998In: Företag och marknad: samarbete och konkurrens. Praktikfall och övningar / [ed] Jörgen Ljung, Per Nilsson, Ulf E. Olsson m.fl., Lund: Studentlitteratur , 1998, 2, p. 226-245/-/251-256Chapter in book (Other (popular science, discussion, etc.))
  • 33.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Krisen - hur ska den lösas?: en artikelserie1993Book (Other (popular science, discussion, etc.))
  • 34. Ljunggren, Sten
    Lögnen om lönen: en bok om inflationens orsaker1985Book (Other (popular science, discussion, etc.))
  • 35.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Marknad och kapital - ett omaka par: en bok om det nödvändiga i att befria människan och marknaderna från kapitalet1998Book (Other (popular science, discussion, etc.))
  • 36.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Marknad och kapital - ett omaka par [Talbok (CD-R)]2007Book (Other (popular science, discussion, etc.))
  • 37.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Myt och verklighet i den ekonomiska krisen1993In: Zenit - Nordisk socialistisk Tidskrift, Vol. 120-121, no 2-3, p. 12-21Article in journal (Other (popular science, discussion, etc.))
  • 38.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Måste vi spara?: maktens myter om ekonomin1991Book (Other (popular science, discussion, etc.))
  • 39. Ljunggren, Sten
    Någon måste lämna båten: en bok om de rikas vanskötsel av vår ekonomi1984Book (Other (popular science, discussion, etc.))
  • 40.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Plan & marknad1992Book (Other (popular science, discussion, etc.))
  • 41.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Planekonomin är en återvändsgränd2002In: Röda Rummet, ISSN 1403-3844, no 2, p. 11-18Article in journal (Other (popular science, discussion, etc.))
  • 42.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Tveksamma argument om skolan1997In: Ekonomisk debatt, ISSN 0345-2646, Vol. 25, no nr 4, p. 249-250Article in journal (Refereed)
  • 43.
    Ljunggren, Sten
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Övningar i kalkylering [kapitel 8, 9 och 12]2007In: Företag och marknad: samarbete och konkurrens. Praktikfall och övningar / [ed] Jörgen Ljung, Per Nilsson, Ulf E. Olsson, Lund: Studentlitteratur , 2007, 3., [rev.] uppl., p. 262-287/-/301-308Chapter in book (Other (popular science, discussion, etc.))
  • 44.
    Ljunggren, Sten
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ehrenberg, Johan
    What Economic Democracy should not be about: The dead end of centrally planned economies2003Conference paper (Other academic)
  • 45.
    Ljunggren, Sten
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Karén, Mats
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Hägg, Ingemund
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Sallis, James
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Contribution to a relationship-based contingency theory – a study of business relations, management accounting systems, and performance in 125 Swedish companies2006In: 29th EAA Annual Congress, Dublin, 22-24 March, 2006, Dublin, 2006Conference paper (Refereed)
  • 46.
    Ljunggren, Sten
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Lindberg, Ann-Kristin
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Hamfelt, Cecilia
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Wiedersheim-Paul, Finn
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Developing a WebCombined Education2001Conference paper (Refereed)
1 - 46 of 46
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