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  • 1.
    Almqvist, Roland
    et al.
    Stockholm university.
    Holmgren Caicedo, Mikael
    Stockholm university.
    Johanson, Ulf
    Mälardalen university.
    Mårtensson, Maria
    Stockholm university.
    Ansvarsfull verksamhetsstyrning2012Book (Other academic)
  • 2.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, The Institute for Local Government Economics.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Johanson, Ulf
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Ansvarsfull verksamhetsstyrning2012Book (Other academic)
  • 3.
    Almqvist, Roland
    et al.
    Stockholm university.
    Mårtensson, Maria
    Mälardalen university.
    Ekonomistyrning: från budgetering till mångdimensionell verksamhetsstyrning2011In: Ledning av företag och förvaltningar: former, förutsättningar, förändringar / [ed] Rolf Lind, Anders Ivarsson Westerberg, Stockholm: SNS förlag, 2011, 4, p. 87-115Chapter in book (Other academic)
  • 4.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Ekonomistyrning: från budgetering till mångdimensionell verksamhetsstyrning2011In: Ledning av företag och förvaltningar: former, förutsättningar, förändringar / [ed] Rolf Lind, Anders Ivarsson Westerberg, Stockholm: SNS förlag, 2011, 4, p. 87-115Chapter in book (Other academic)
  • 5.
    Almqvist, Roland
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Mårtensson, Maria
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Johanson, Ulf
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Den ansvarsfulla verksamhetsstyrningen: En idéskiss och några exempel från Västerås stad.2007Report (Other academic)
  • 6.
    Almqvist, Roland
    et al.
    Mälardalens högskola.
    Mårtensson, Maria
    Mälardalens högskola.
    Johanson, Ulf
    Mälardalens högskola.
    Den ansvarsfulla verksamhetsstyrningen: En idéskiss och några exempel från Västerås stad.2007Report (Other academic)
  • 7. Andersson, Gerry
    et al.
    Mårtensson, Maria
    Stockholm university.
    Vestman, Cecilia
    Formaliserad samverkan mellan lärosäten och offentlig sektor2015Conference paper (Other academic)
  • 8. Andersson, Gerry
    et al.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Vestman, Cecilia
    Formaliserad samverkan mellan lärosäten och offentlig sektor2015Conference paper (Other academic)
  • 9. Axelsson, Karin
    et al.
    Höglund, Linda
    Mårtensson, Maria
    Stockholms universitet, Sweden.
    Entrepreneurship as a Mean and an End: A Generation of Self-Conducted Managers?2015Conference paper (Refereed)
  • 10. Axelsson, Karin
    et al.
    Höglund, Linda
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Entrepreneurship as a Mean and an End: A Generation of Self-Conducted Managers?2015Conference paper (Other academic)
  • 11.
    Axelsson, Karin
    et al.
    Mälardalen university.
    Höglund, Linda
    Mälardalen university.
    Mårtensson, Maria
    Stockholm university.
    Is what’s good for business good for society?: Entrepreneurship in a school setting2018In: The Dynamics of Entrepreneurial Contexts.: Frontiers in European Entrepreneurship Research / [ed] U. Hytti, R. Blackburn & S. Tegtmeier, Edward Elgar Publishing, 2018, p. 54-75Chapter in book (Refereed)
    Abstract [en]

    The chapter takes a discourse approach drawing upon governmentality and the concepts of programme and technology. It focuses on how a programmatic initiative – a strategy for implementing entrepreneurship in schools – is made operable in practice by means of a technology: a competence development initiative. The results illustrate the process of how entrepreneurship gets translated into a new discourse based on an entrepreneurial approach, which takes on a broader perspective including life-long learning, co-operation with the society and democratic values, thus stretching the programme beyond its initial intentions. Moreover, the entrepreneurial approach could bring unintended consequences, which the discourse so far has tended to marginalize or even exclude. The chapter questios what is often taken for granted when it comes to entrepreneurship in schools, the tenet that wwhat is good for business is good for education and society at large’.

  • 12.
    Axelsson, Karin
    et al.
    Mälardalen University, School of Innovation, Design and Engineering, Innovation and Product Realisation.
    Höglund, Linda
    Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.
    Mårtensson, Maria
    Stockholms universitet, Sweden.
    Is what’s good for business good for society?: Entrepreneurship in a school setting2018In: The Dynamics of Entrepreneurial Contexts.: Frontiers in European Entrepreneurship Research / [ed] U. Hytti, R. Blackburn & S. Tegtmeier, Edward Elgar Publishing, 2018, p. 54-75Chapter in book (Refereed)
  • 13. Axelsson, Karin
    et al.
    Höglund, Linda
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Is what's good for business good for society? Entrepreneurship in a school setting2018In: The Dynamics of Entrepreneurial Contexts: Frontiers in European Entrepreneurship Research / [ed] Ulla Hytti, Robert Blackburn, Silke Tegtmeier, Edward Elgar Publishing, 2018, p. 54-75Chapter in book (Refereed)
    Abstract [en]

    The chapter takes a discourse approach drawing upon governmentality and the concepts of programme and technology. It focuses on how a programmatic initiative – a strategy for implementing entrepreneurship in schools – is made operable in practice by means of a technology: a competence development initiative. The results illustrate the process of how entrepreneurship gets translated into a new discourse based on an entrepreneurial approach, which takes on a broader perspective including life-long learning, co-operation with the society and democratic values, thus stretching the programme beyond its initial intentions. Moreover, the entrepreneurial approach could bring unintended consequences, which the discourse so far has tended to marginalize or even exclude. The chapter questios what is often taken for granted when it comes to entrepreneurship in schools, the tenet that wwhat is good for business is good for education and society at large’.

  • 14. Axelsson, Karin
    et al.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School. Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Entrepreneurial Learning (EL): Putting a theoretical concept to practice. An example from the school setting2014Conference paper (Other academic)
  • 15.
    Axelsson, Karin
    et al.
    Mälardalen University, School of Innovation, Design and Engineering, Innovation and Product Realisation.
    Mårtensson, Maria
    Stockholms universitet, Sweden.
    Introducing Entrepreneurship in a School Setting - Entrepreneurial Learning as the Entrance Ticket2015In: The 8th International Conference for Entrepreneurship, Innovation and Regional Development, Sheffield: Sheffield University , 2015, p. 756-772Conference paper (Refereed)
    Abstract [en]

    The prevailing economic world order relies on financial progress and business development, and entrepreneurship is seen as an important means to achieve this. To inspire the development of an entrepreneurial mind-set among citizens, public initiatives through education has improved and consequently entrepreneurship education is booming. Positioning our research within the discussion regarding entrepreneurship as a broader societal phenomenon, our contribution lies within a much less researched context – entrepreneurship in the lower secondary school. In this context we focus on the teachers’ perspective to investigate how they approach entrepreneurship and what they actually do when teaching it. Our results indicate that there has been a change in terminology from entrepreneurship to entrepreneurial learning. Furthermore, there has been a change in practice. The empirics show that an entrepreneurial learning approach includes real-life connected projects, collaboration with the surrounding community and practising entrepreneurial skills. Adding to this, working with entrepreneurial learning has in this context resulted in enhancing the motivation of pupils as well as a changed perspective on teaching and learning. Our theoretical contribution lies within the literature on societal entrepreneurship, providing a conceptual model of entrepreneurship education in lower secondary education which is an attempt to clarify and enrich the discussion the discussion on a definition of entrepreneurship in a school setting.

  • 16.
    Axelsson, Karin
    et al.
    Mälardalen university.
    Mårtensson, Maria
    Stockholm university.
    Introducing Entrepreneurship in a School Setting - Entrepreneurial Learning as the Entrance Ticket2015In: The 8th International Conference for Entrepreneurship, Innovation and Regional Development, Sheffield: Sheffield University , 2015, p. 756-772Conference paper (Refereed)
    Abstract [en]

    The prevailing economic world order relies on financial progress and business development, and entrepreneurship is seen as an important means to achieve this. To inspire the development of an entrepreneurial mind-set among citizens, public initiatives through education has improved and consequently entrepreneurship education is booming. Positioning our research within the discussion regarding entrepreneurship as a broader societal phenomenon, our contribution lies within a much less researched context – entrepreneurship in the lower secondary school. In this context we focus on the teachers’ perspective to investigate how they approach entrepreneurship and what they actually do when teaching it. Our results indicate that there has been a change in terminology from entrepreneurship to entrepreneurial learning. Furthermore, there has been a change in practice. The empirics show that an entrepreneurial learning approach includes real-life connected projects, collaboration with the surrounding community and practising entrepreneurial skills. Adding to this, working with entrepreneurial learning has in this context resulted in enhancing the motivation of pupils as well as a changed perspective on teaching and learning. Our theoretical contribution lies within the literature on societal entrepreneurship, providing a conceptual model of entrepreneurship education in lower secondary education which is an attempt to clarify and enrich the discussion the discussion on a definition of entrepreneurship in a school setting.

  • 17. Axelsson, Karin
    et al.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Introducing entrepreneurship in a school setting: Entrepreneurial learning as the entrance ticket2015In: The 8th International Conference for Entrepreneurship, Innovation and  Regional Development, University of Sheffield, 18th and 19th June 2015: Conference proceedings, 2015, p. 756-772Conference paper (Refereed)
    Abstract [en]

    The prevailing economic world order relies on financial progress and business development, and entrepreneurship is seen as an important means to achieve this. To inspire the development of an entrepreneurial mind-set among citizens, public initiatives through education has improved and consequently entrepreneurship education is booming. Positioning our research within the discussion regarding entrepreneurship as a broader societal phenomenon, our contribution lies within a much less researched context – entrepreneurship in the lower secondary school. In this context we focus on the teachers’ perspective to investigate how they approach entrepreneurship and what they actually do when teaching it. Our results indicate that there has been a change in terminology from entrepreneurship to entrepreneurial learning. Furthermore, there has been a change in practice. The empirics show that an entrepreneurial learning approach includes real-life connected projects, collaboration with the surrounding community and practising entrepreneurial skills. Adding to this, working with entrepreneurial learning has in this context resulted in enhancing the motivation of pupils as well as a changed perspective on teaching and learning. Our theoretical contribution lies within the literature on societal entrepreneurship, providing a conceptual model of entrepreneurship education in lower secondary education which is an attempt to clarify and enrich the discussion the discussion on a definition of entrepreneurship in a school setting.

  • 18.
    Axelsson, Karin
    et al.
    Mälardalen University, School of Innovation, Design and Engineering, Innovation and Product Realisation.
    Mårtensson, Maria
    Stockholm University, Sweden.
    Höglund, Linda
    Örebro university, Sweden.
    Entrepreneurship in a School Setting – Constructing a Generation of Self-Conducted Managers?2015In: Research in Entrepreneurship and Small Business RENT2015, 2015Conference paper (Refereed)
    Abstract [en]

    Purpose: to enhance our understanding of how entrepreneurship is translated into the school setting and possible consequences of its interpretations in regard to citizens and the surrounding society. Design/methodology/approach – We take a discourse approach drawing upon governmentality and the concepts of program and technology. In this paper we have a specific focus on how a programmatic initiative - a strategy for implementing entrepreneurship in schools - is made operable in practice by means of a technology – a competence development initiative - which is something that so far has been scarce in prior research. Findings – The results shows the process of how entrepreneurship gets translated into a new discourse of an entrepreneurial approach, which takes on a broader perspective including a life-long learning, cooperation with the society and democratic values. In this way stretching the program beyond its initial intentions. Moreover, that the entrepreneurial approach could come with unintended consequences that are related to democratic values which the discourse tend to marginalize or exclude. Originality/value of the paper – There has been a lack of studies that focus on the process of how programs of entrepreneurship is translated and made operable in the school setting. We are also questioning what is often taken for granted when it comes to entrepreneurship in schools i.e. what is good for business is good for education and society in large

  • 19.
    Axelsson, Karin
    et al.
    Mälardalen university.
    Mårtensson, Maria
    Stockholm University.
    Höglund, Linda
    Örebro university.
    Entrepreneurship in a School Setting: Constructing a Generation of Self-Conducted Managers?2015In: 29th RENT conference, 2015, EIASM , 2015Conference paper (Refereed)
    Abstract [en]

    Purpose: to enhance our understanding of how entrepreneurship is translated into the school setting and possible consequences of its interpretations in regard to citizens and the surrounding society. Design/methodology/approach – We take a discourse approach drawing upon governmentality and the concepts of program and technology. In this paper we have a specific focus on how a programmatic initiative - a strategy for implementing entrepreneurship in schools - is made operable in practice by means of a technology – a competence development initiative - which is something that so far has been scarce in prior research. Findings – The results shows the process of how entrepreneurship gets translated into a new discourse of an entrepreneurial approach, which takes on a broader perspective including a life-long learning, cooperation with the society and democratic values. In this way stretching the program beyond its initial intentions. Moreover, that the entrepreneurial approach could come with unintended consequences that are related to democratic values which the discourse tend to marginalize or exclude. Originality/value of the paper – There has been a lack of studies that focus on the process of how programs of entrepreneurship is translated and made operable in the school setting. We are also questioning what is often taken for granted when it comes to entrepreneurship in schools i.e. what is good for business is good for education and society in large

  • 20.
    Berglund, Karin
    et al.
    Mälardalen University, School of Innovation, Design and Engineering.
    Dahlin, Maria
    Mälardalen University, School of Innovation, Design and Engineering.
    Johansson, Ulf
    Mälardalen University, School of Innovation, Design and Engineering.
    Mårtensson, Maria
    Mälardalen University, School of Innovation, Design and Engineering.
    Book review: Making Sense of Intellectual Capital: Designing a Method for the Valuation2005In: European Accounting Review, Vol. 14, no 3, p. 160-162Article in journal (Other academic)
  • 21.
    Catasús, Bino
    et al.
    Stockholm University, School of Business.
    Mårtensson, Maria
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Skoog, Matti
    Stockholm University.
    The Communication of Human Accounts: Examining models of sensegiving2009In: Human Resource Costing and Accounting, ISSN 1401-338X, Vol. 13, no 2, p. 163-179Article in journal (Refereed)
    Abstract [en]

    Abstract:

    Purpose – The purpose of the paper is to reflect on how sensegiving cues are encapsulated in models of reporting for human resources. This has been by investigating elements, arguments and formats of the models.

    Design/methodology/approach – This paper focuses on the three discourses of human resource reporting that Jan-Erik Gröjer is a part of. This paper is an appreciation of the importance of Jan-Erik's work in the field of human resource communication as well as an illustration of how ideas and models changes over time.

    Findings – The paper concludes that: there is no coherent idea of how sensegiving should be made in order to affect the sensemaking processes of human resources, the models emanate from different forms of critiques and the sensegiving cues change accordingly, and accounting for human resources has an ethical dimension.

    Practical implications – The choice of model for reporting on human resources affects not only the content of the human resource report (the what and how question), but also affected by which arguments are considered as most efficient in the sensegiving process.

    Originality/value – The paper contributes to the understanding of how sensemaking is dependent on which sensegiving cues bring forward in the accounts of human accounts.

  • 22.
    Catasús, Bino
    et al.
    Stockholm University.
    Mårtensson, Maria
    Mälardalen university.
    Skoog, Matti
    Stockholm University.
    The Communication of Human Accounts: Examining models of sensegiving2009In: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, E-ISSN 1758-745X, Vol. 13, no 2, p. 163-179Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of the paper is to reflect on how sensegiving cues are encapsulated in models of reporting for human resources. This has been by investigating elements, arguments and formats of the models.

    Design/methodology/approach – This paper focuses on the three discourses of human resource reporting that Jan-Erik Gröjer is a part of. This paper is an appreciation of the importance of Jan-Erik's work in the field of human resource communication as well as an illustration of how ideas and models changes over time.

    Findings – The paper concludes that: there is no coherent idea of how sensegiving should be made in order to affect the sensemaking processes of human resources, the models emanate from different forms of critiques and the sensegiving cues change accordingly, and accounting for human resources has an ethical dimension.

    Practical implications – The choice of model for reporting on human resources affects not only the content of the human resource report (the what and how question), but also affected by which arguments are considered as most efficient in the sensegiving process.

    Originality/value – The paper contributes to the understanding of how sensemaking is dependent on which sensegiving cues bring forward in the accounts of human accounts.

  • 23.
    Dahlin, Maria
    et al.
    Mälardalens högskola.
    Mårtensson, Maria
    Mälardalens högskola.
    Doubleness of Metaphors in management: Examples from BSC and CRM.2005Conference paper (Other academic)
  • 24.
    Dahlin, Maria
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Mårtensson, Maria
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Doubleness of Metaphors in management: Examples from BSC and CRM.2005Conference paper (Other academic)
  • 25. Hasche, Nina
    et al.
    Höglund, Linda
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. Linnaeus University, Sweden.
    Reconstructing trust through a transformation process: The case of the Swedish Public Employment Service2018Conference paper (Other academic)
    Abstract [en]

    A strategic transformation process of a Swedish agency, i.e. the Swedish Public Employment Service, is discussed from a trust framework. Lately, the agency has been heavily criticized internally (by managers and employees) and externally (by different stakeholders) for failing in fulfilling its goals and deliver inadequate services. In 2014, the agency launched a new strategy – to become trustworthy and to deliver better services to its customers. It was the agency’s attempt to move away from the old authoritarian bureaucratic management style towards introducing trust-based management control. The old and the new way of managing the agency creates tensions that are difficult to overcome and where mistrust at different levels within the organization is a major obstacle affecting the ongoing transformation process. The aim of this paper is to shed light on how trust is reconstructed in vertical and horizontal relationships within a public service delivery agency that experiences an extensive transformation process. Drawing upon a processual case study approach, we have conducted 65 interviews, observations and document studies. The results show how the agency have suffered from low levels of trust in both vertical and horizontal relationships and that low levels of trust in vertical relationships seem to have negative impact on horizontal collaborations within the agency. The paper contributes to previous research in the following ways. First, the reconstruction of trust is discussed from a time perspective, pointing at the importance of discussing the development of trust in terms of a past, a present and a future. Second, within the paper, trust is discussed in both vertical relationships (i.e. relationships between employees/managers) as well as horizontal relationships (i.e. relationships between co-workers) within the same analytical framework, which enables a discussion about the impact of trust development in vertical relationships on the development of trust in horizontal relationships and vice versa.

  • 26.
    Hasche, Nina
    et al.
    Örebro University.
    Höglund, Linda
    Mälaralen University.
    Mårtensson, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Stockholm university.
    Reconstructing trust through a transformation process: The case of the Swedish Public Employment Service2018In: XXII IRSPM Annual Conference 2018, 2018Conference paper (Refereed)
    Abstract [en]

    A strategic transformation process of a Swedish agency, i.e. the Swedish Public Employment Service, is discussed from a trust framework. Lately, the agency has been heavily criticized internally (by managers and employees) and externally (by different stakeholders) for failing in fulfilling its goals and deliver inadequate services. In 2014, the agency launched a new strategy – to become trustworthy and to deliver better services to its customers. It was the agency’s attempt to move away from the old authoritarian bureaucratic management style towards introducing trust-based management control. The old and the new way of managing the agency creates tensions that are difficult to overcome and where mistrust at different levels within the organization is a major obstacle affecting the ongoing transformation process. The aim of this paper is to shed light on how trust is reconstructed in vertical and horizontal relationships within a public service delivery agency that experiences an extensive transformation process. Drawing upon a processual case study approach, we have conducted 65 interviews, observations and document studies. The results show how the agency have suffered from low levels of trust in both vertical and horizontal relationships and that low levels of trust in vertical relationships seem to have negative impact on horizontal collaborations within the agency. The paper contributes to previous research in the following ways. First, the reconstruction of trust is discussed from a time perspective, pointing at the importance of discussing the development of trust in terms of a past, a present and a future. Second, within the paper, trust is discussed in both vertical relationships (i.e. relationships between employees/managers) as well as horizontal relationships (i.e. relationships between co-workers) within the same analytical framework, which enables a discussion about the impact of trust development in vertical relationships on the development of trust in horizontal relationships and vice versa.

  • 27.
    Hasche, Nina
    et al.
    Handelshögskolan Örebro Universitet, Sweden.
    Höglund, Linda
    Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.
    Mårtensson, Maria
    Stockhol Business School, Stockholms Universitet, Sweden.
    Reconstructing trust through a transformation process: The case of the Swedish Public Employment Service2018In: IRSPM Conference in Edinburgh 11-14 of April. Panel 38. Strategic management and public service performance in the New Public Governance Era, 2018Conference paper (Refereed)
    Abstract [en]

    A strategic transformation process of a Swedish agency, i.e. the Swedish Public Employment Service, is discussed from a trust framework. Lately, the agency has been heavily criticized internally (by managers and employees) and externally (by different stakeholders) for failing in fulfilling its goals and deliver inadequate services. In 2014, the agency launched a new strategy – to become trustworthy and to deliver better services to its customers. It was the agency’s attempt to move away from the old authoritarian bureaucratic management style towards introducing trust-based management control. The old and the new way of managing the agency creates tensions that are difficult to overcome and where mistrust at different levels within the organization is a major obstacle affecting the ongoing transformation process. The aim of this paper is to shed light on how trust is reconstructed in vertical and horizontal relationships within a public service delivery agency that experiences an extensive transformation process. Drawing upon a processual case study approach, we have conducted 65 interviews, observations and document studies. The results show how the agency have suffered from low levels of trust in both vertical and horizontal relationships and that low levels of trust in vertical relationships seem to have negative impact on horizontal collaborations within the agency. The paper contributes to previous research in the following ways. First, the reconstruction of trust is discussed from a time perspective, pointing at the importance of discussing the development of trust in terms of a past, a present and a future. Second, within the paper, trust is discussed in both vertical relationships (i.e. relationships between employees/managers) as well as horizontal relationships (i.e. relationships between co-workers) within the same analytical framework, which enables a discussion about the impact of trust development in vertical relationships on the development of trust in horizontal relationships and vice versa.

  • 28. Hasche, Nina
    et al.
    Höglund, Linda
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Transforming towards a value co-creation orientation: Developing and realizing value propositions2020Conference paper (Refereed)
  • 29.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Sweden.
    Höglund, Linda
    Mälardalen University, Sweden.
    Mårtensson Hansson, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Stockholm University, Sweden.
    When calculative practices are no more: On the de-accountingization of the operational level of a public sector agency2019In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 35, no 4, p. 373-389Article in journal (Refereed)
    Abstract [en]

    This study reports on an attempt to remove management accounting's calculative practices at the operational level of a Swedish Public Agency. Using a Habermasian perspective, the study shows how the agency has attempted to replace the previous accounting practice, which involved target setting, performance management and measurement with a new leadership philosophy, and accounting practices that aim at generalizing the individual's private interest toward organizational interests. The result is interpreted as an attempt to make the individual responsible for the welfare of the collective in which, in its absence, the kind of validity that accounting's calculative practices enable is very much present as a longing to soothe the anxiety and uncertainty brought about by the responsibility to lead oneself.

  • 30.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Sweden.
    Höglund, Linda
    Stockholm University, Sweden.
    Mårtensson Hansson, Maria
    Stockholm University, Sweden.
    Svärdsten, Fredrik
    Stockholm University, Sweden.
    On strategy formation and the becoming of strategic management accounting in a public sector context2017In: Presented at the 40th Annual Congress of the European Accounting Association, Valencia, Spain, May 10-12, 2017, 2017Conference paper (Refereed)
    Abstract [en]

    This papers concerns strategic management accounting (SMA) in public sector agencies. The paper focuses on the challenges of strategy formation in the public sector through an analysis of the strategizing effects of the management accounting techniques in relation to the public-sector context. The paper answers calls for studies on the strategizing effects of costing practices in the public sector in relation to other public-sector goals. The paper broadens the scope beyond cost and efficiency aspects and includes other management accounting aspects that include the role of the government and mass media in the strategy formation of a public-sector organization. The paper suggests that to understand SMA in the public sector, involves a contextual understanding of the governance system in which SMA is situated. This context includes formal governance bodies such as the government as well as other external actors such as mass media. These actors are important to bring into the analysis because their actions toward public sector agencies in many ways influence the choice of management accounting tools whose strategizing effects constitute of strategy.

  • 31.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Höglund, Linda
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE). Linnaeus University, Sweden.
    When calculative practices are no more: On the de-accountingization of the operational level of a public sector agency2019In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 35, no 4, p. 373-389Article in journal (Refereed)
    Abstract [en]

    This study reports on an attempt to remove management accounting’s calculative practices at the operational level of a Swedish Public Agency. Using a Habermasian perspective, the study shows how the agency has attempted to replace the previous accounting practice, which involved target setting, performance management and measurement with a new leadership philosophy, and accounting practices that aim at generalizing the individual’s private interest toward organizational interests. The result is interpreted as an attempt to make the individual responsible for the welfare of the collective in which, in its absence, the kind of validity that accounting’s calculative practices enable is very much present as a longing to soothe the anxiety and uncertainty brought about by the responsibility to lead oneself.

  • 32.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Höglund, Linda
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting. Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE).
    Svärdsten, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    On strategy formation and the becoming of strategic management accounting in a public-sector context2017Conference paper (Refereed)
    Abstract [en]

    This papers concerns strategic management accounting (SMA) in public sector agencies. The paper focuses on the challenges of strategy formation in the public sector through an analysis of the strategizing effects of the management accounting techniques in relation to the public-sector context. The paper answers calls for studies on the strategizing effects of costing practices in the public sector in relation to other public-sector goals. The paper broadens the scope beyond cost and efficiency aspects and includes other management accounting aspects that include the role of the government and mass media in the strategy formation of a public-sector organization. The paper suggests that to understand SMA in the public sector, involves a contextual understanding of the governance system in which SMA is situated. This context includes formal governance bodies such as the government as well as other external actors such as mass media. These actors are important to bring into the analysis because their actions toward public sector agencies in many ways influence the choice of management accounting tools whose strategizing effects constitute of strategy.

  • 33.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm university.
    Höglund, Linda
    Mälardalen university.
    Mårtensson, Maria
    Stockholm university.
    Svärdsten, Fredrik
    Stockholm university.
    Spänningar i styrningen: En strategisk angelägenhet - en fallstudie inom Trafikverket2016Report (Refereed)
    Abstract [sv]

    Denna rapport utgör resultatet av delprojekt 2 i ett större treårigt projekt som Akademin för ekonomistyrning i staten (AES) vid Företagsekonomiska institutionen, Stockholms universitet, driver i samarbete med Trafikverket. Finansiering har skett inom ramen för FoI-portfölj nummer sex, Trafikverket – en modern myndighet. Målet med delprojekt 2 är att utveckla kunskap om Trafikverkets verksamhetsstyrning genom att identifiera och förstå de utmaningar som uppstår vid översättningen av strategier från övergripande strategisk ledningsnivå till operativ nivå. Detta har skett genom att fördjupa kunskapen om både det strategiska arbetet och verksamhetsstyrningen in Trafikverket.

    Tidigare delrapporter inom projektet har visat att det i praktiken uppstår svårigheter när Trafikverkets övergripande strategier förverkligas i verksamhetsstyrningen. Det återfinns bland annat en utmaning i att kunna hantera både vertikala och horisontella krav inom ramen för den strategiska styrningen eftersom spänningar mellan Trafikverkets strategier och andra styrformer och –verktyg uppstår. Följande fråga har således väglett arbetet med rapporten: vilka spänningar uppstår i styrning i relation till strategin? Rapportens syfte är att bidra till förståelsen för relationen mellan verksamhetsstyrning och strategiskt arbete inom statliga myndigheter.

    Strategiforskning betonar hur viktigt det är att en organisation i sitt strategiska arbete är långsiktig, proaktiv och helhetsorienterad. Dock visar resultaten av denna studie att långsiktighet, proaktivitet och helhetsorientering är betydligt svårare att föreverkliga i offentlig sektor. Detta beror på att de kontextuella förutsättningarna i offentlig sektor skiljer sig från de i privat sektor. Bland annat ”äger” inte en offentlig organisation möjligheterna att påverka alla aspekter i den strategiska styrningen. Resultaten visar också att det inte bara är de kontextuella förutsättningarna som en offentlig organisation måste ta hänsyn till för att förstå sitt strategiska arbete, utan även den styrningspraktik och de specifika styrningsverktyg som används i verksamheten. Dessa olika styrningspraktiker och specifika styrningsverktyg bidrar till att rikta verksamheten åt olika håll, ibland i enlighet med den formulerade strategin och ibland i andra riktningar.

    En slutsats är att det i en verksamhets styrning finns ett behov av ytterligare en dimension av styrning, nämligen styrning av styrning. På basis av de spänningar som genom denna studie identifierats, nämligen 1) del/helhetssyn i styrningen, 2) kortsiktighet/långsiktighet i styrningen, 3) reaktivitet/proaktivitet i styrningen och 4) komplexitet/enkelhet i styrningen, föreslås sålunda en konceptuell modell för att karaktärisera verksamhetsstyrningen i förhållande till strategin. 

  • 34.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Höglund, Linda
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Svärdsten Nymans, Fredrik
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Spänningar i styrningen: en strategisk angelägenhet: en fallstudie inom Trafikverket2016Report (Other academic)
  • 35.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm university.
    Jonsson, Leif
    Mårtensson, Maria
    Stockholm university.
    Förutsättningar för styrning av samverkan: En studie om etableringen av ett samverkansinitiativ mellan kommuner och högskola2013Report (Refereed)
  • 36.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Jonsson, Leif
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Förutsättningar för styrning av samverkan: En studie om etableringen av ett samverkansinitiativ mellan kommuner och högskola2013Report (Refereed)
  • 37.
    Holmgren Caicedo, Mikael
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Maria, Mårtensson
    Mälardalen University, School of Sustainable Development of Society and Technology.
    The makings of a statement: accounting for employee health2010In: Journal of Human Resource Costing & Accounting, ISSN 1401-338X, Vol. 14, no 4, p. 286-306Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to explore how the idea of health statements is constructed and on what assumptions it rests. Design/methodology/approach – Published health statements from the Swedish municipality of Umea ̊ are analysed in terms of the rhetoric of the arguments that are presented. This is done in order to identify the assumptions the arguments rest on.

    Findings – Although no empirical proof is provided, the arguments presented in the health statements of Umea ̊ municipality follow a logic that goes from success factors to good results via employee health and satisfaction as a proxy of internal quality of work that in turn is assumed to create good quality of service. The construction of that logic is concomitantly the production and reproduction of a moral system of values that rest on the ambiguousness and implicitness. Originality/value – A discussion about the assumptions expressed in Umea ̊ municipality’s health statements, how they are constructed to make the management accounting of employee health work and the construction of morals that is implicit in that system.

     

  • 38.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Sweden.
    Mårtensson Hansson, Maria
    Stockholm University, Sweden.
    Siegert, Steffi
    Boundaryless Twitter use: on the affordances of social media2018In: Presented at the 34th EGOS Collocium: "Surprise in and around Organizations: Journeys to the Unexpected", Tallinn, Estonia, July 5–7, 2018, European Group for Organizational Studies , 2018Conference paper (Refereed)
  • 39.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson Hansson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Siegert, Steffi
    Give it all – Boundary blurring on Twitter and running marathons -  Boundariless Twitter use in the context of a Swedish governmental agency2017In: Work 2017- Work and Labour in the Digital Future: 16-18 August 2017 Turku, Finland, 2017, p. 200-202Conference paper (Refereed)
    Abstract [en]

    All kinds of new technologies have challenged people’s boundaries between work and private life throughout the last 35 years. Social media is no exception. Its ubiquitous nature is ratherexacerbating the struggle. Two factors contribute to a renegotiation of people’s boundaries in particular. Firstly, the boundaries between the organisation and the outside become increasingly more permeable. Changing economic circumstances have fundamentally altered how people are supposed to feel about their paid employment. Increasing economic pressure and the not so subtle expectations that one should be committed to and even love one’s work, encourages people to give more of themselves to their employer. The expectations placed on the individual are increasing which is partly expressed in demands for greater availability and more commitment. This includes and is partly expressed in bringing more of one’s identity to work, which helps to transcend the boundaries between the individual and the organisation. Secondly, social media is particularly conducive to renegotiation of boundaries because they are by nature a tool to create, shape, maintain and express one or multiple identities. With their specific affordances of visibility, persistence, association and editability, they do not just give room for a sophisticated expression of an individual’s identity(ies) but they also allow organisations to profit from that expression through association. This potential tight coupling between the individual and the organisation can of course backfire as the case of Justine Sacco’s Tweet gone wrong illustrates. In this particular example, Justine Sacco, former PR consultant, tweeted a racist Tweet (even though inadvertently) before getting on a plane to Africa and by the time she landed, she had lost her job over the Tweet. Overall though, organisations could gain significantly by encouraging/ letting their employees use their personal channels for different aspects of work. As with leaders that try to influence their employees in terms of healthy eating and exercise, a leader’s influence goes beyond the occasional pep talk and employee of the month medal. The practices of leaders can influence their followers’ behaviour and social media might just be another outlet for this influence. For the present study we followed the Twitter behaviour of a director general of a Swedish governmental agency for a period of 10 months (March 2016 to January 2017) and complemented our observation with multiple interviews as well as documents and guiding principles on social media presence for public sector employees. Studying a governmental agency is particularly interesting because the public sector is supposed to exhibit a certain set of values. Secondly, the public sector is guided in all matters pertaining to the digitalisation of services by the work of a state commission. In this work it is clearly outlined that public organisations have to be very careful in showing who is communicating – the organisation or the private person. In the present study, particular interest is paid to how a director general uses different identity facets to foster the agenda of the organisation and how far the affordances of social media enable or constrain such pursuits. The results show that the association between the director general’s tweets and the agency has multiple consequences. Firstly, the organisation gains a “personal side” through the director general’s sharing of personal aspects of life alongside promoting the organisation’s activities. Especially for organisations with image problems, a potential increase in trust and likability may be a beneficial side effect of the close association with their employees on social media. The organisation is no longer just associated with rules regarding its public function but also with a leader who e.g. watches popular programs on television. Watching and commenting on popular matters humanizes the organisation and thus enriches the public image of a bureaucratic institution with rules and regulations by associating humour, weaknesses and opinions about trivial interests among other things. Secondly, the general director sets a standard of what might be expected from other employees or other leaders. This moves us away from the idea of a good leader being someone who is good at their job to someone who gives everything for their job and their organisation. We can see parallels to passionate, healthy leaders trying to influence their employees in terms of eating and exercise. Finally, leaders as role models are not restricted to eating, exercising and exhibiting (im)moral behaviour anymore but also to people’s practices on social media. Social media has moreover the potential to increase the reach of the neo-liberal panopticon beyond the local to the global, insofar as it affords visibility, and in extension intensifies of control and scrutiny. It is not anymore executed just by one’s employer but now the whole world can judge and criticise. Through social media, the public eye becomes thus simultaneously a wider marketing target but also an intensified and controlling panopticon. In the case of governmental agencies this involves not only employees but also the media, citizens and corporations.

  • 40.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University.
    Mårtensson Hansson, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Stockholm University.
    Tamm Hallström, Kristina
    Stockholm University.
    The development of the management accountant's role revisited: an example from the Swedish Social Insurance Agency2018In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 34, no 3, p. 240-251Article in journal (Refereed)
    Abstract [en]

    This study traces the development of the management accountant (MA) role at the Swedish Social Insurance Agency (SIA). In 2012, the agency began a reformation by implementing the Lean management system in hopes of increasing customer trust. The results of this study show that the authority of the MA rests on decentralization and the proximity of MAs to managers, as previous research has shown, and more specifically on a definitional and a moral prerogative that may or may not be awarded to MAs enabling them to act as de facto managers. The study shows how the role of the SIA's operative level MAs changed into a helpdesk function with the role of assisting other groups to help themselves, in this case operative‐level teams that had begun performing management accounting tasks. Thus, this study bears witness not to the expansion and hybridization of existing MA roles, but to the reduction in authority and de‐hybridization of the MA role, from business partner to a pedagogical role on a consultative basis.

  • 41.
    Holmgren Caicedo, Mikael
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Mårtensson, Maria
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Extensions and intensions of management control—The inclusion of health2010In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 21, no 8, p. 655-668Article in journal (Refereed)
    Abstract [en]

    Interest in management control of intangibles has grown remarkably during the last decades and now includes managing employee health. Research in this field is so far in the early stages: few empirical studies have been undertaken and fewer studies take into consideration the implications of such systems. In this paper we wish to contribute to the field with a qualitative study of instances of management control of health in ten Swedish organizations.

    Many good intentions lie behind the idea of making health and ill-health a subject for management control and the expected results are very positive—lower sick-leave rates, reduction of costs and human suffering. Such intentions stand for an intension, i.e. the ideas, properties or state of affairs that are connoted by a word or symbol, in this case what can be connoted by the concept of management control of health, its conceptual position. An intension, however, is not given insofar as a word or concept may be associated to more than one. Thus we set out to interpret management control of health in terms of two conceptual positions, modernism and postmodernism, in order to bring forth two very different intensions of management control of health: one where the practice is seen as an investment with a purpose to visualize ill-health and increase efficiency by putting in place measures to increase employee health; the other where the practice is seen as a means to make the individual accountable in order to be able to intensify control and colonize leisure.

     

  • 42.
    Holmgren Caicedo, Mikael
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics. Mälardalen University.
    Mårtensson, Maria
    Mälardalen University.
    Extensions and intensions of management control—The inclusion of health2010In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 21, no 8, p. 655-668Article in journal (Refereed)
    Abstract [en]

    Interest in management control of intangibles has grown remarkably during the last decades and now includes managing employee health. Research in this field is so far in the early stages: few empirical studies have been undertaken and fewer studies take into consideration the implications of such systems. In this paper we wish to contribute to the field with a qualitative study of instances of management control of health in ten Swedish organizations.

    Many good intentions lie behind the idea of making health and ill-health a subject for management control and the expected results are very positive—lower sick-leave rates, reduction of costs and human suffering. Such intentions stand for an intension, i.e. the ideas, properties or state of affairs that are connoted by a word or symbol, in this case what can be connoted by the concept of management control of health, its conceptual position. An intension, however, is not given insofar as a word or concept may be associated to more than one. Thus we set out to interpret management control of health in terms of two conceptual positions, modernism and postmodernism, in order to bring forth two very different intensions of management control of health: one where the practice is seen as an investment with a purpose to visualize ill-health and increase efficiency by putting in place measures to increase employee health; the other where the practice is seen as a means to make the individual accountable in order to be able to intensify control and colonize leisure.

     

  • 43.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Harnessing plurality: On the managing accounting and control of a collaborative practice2012Conference paper (Refereed)
    Abstract [en]

    The purpose of this paper is to contribute to the field of management accounting and control of inter-organizational collaboration by researching how they are managed and accounted for. We turn thus to the management accounting and control practices in an inter-organizational collaboration called “Robotdalen”, a Swedish robotics initiative that aims at “enabling commercial success of new ideas and research within robotics and automation” (Robotdalen 2012) and ask: how is Robotdalen managed and accounted for? The results of the study show how Robotdalen turns aspects of the inter-organizational relation into intra-organizational ones by among others things, developing its own identity.

  • 44.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm university.
    Mårtensson, Maria
    Stockholm university.
    Styrning av samverkan: Exempel från två pågående samverkansinitiativ2011In: Presented at Nordic Academy of Management Conference 2011, 2011Conference paper (Refereed)
  • 45.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm university.
    Mårtensson, Maria
    Stockholm university.
    Styrning av samverkan: Exempel från två pågående samverkansinitiativ2011In: Presented at HSS 2011, 2011Conference paper (Other academic)
  • 46.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Styrning av samverkan: Exempel från två pågående samverkansinitiativ2011Conference paper (Other academic)
  • 47.
    Holmgren Caicedo, Mikael
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Styrning av samverkan: Exempel från två pågående samverkansinitiativ2011Conference paper (Refereed)
  • 48.
    Holmgren Caicedo, Mikael
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics. Mälardalen University.
    Mårtensson, Maria
    Mälardalen University.
    The makings of a statement: accounting for employee health2010In: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, E-ISSN 1758-745X, Vol. 14, no 4, p. 286-306Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to explore how the idea of health statements is constructed and on what assumptions it rests. Design/methodology/approach – Published health statements from the Swedish municipality of Umea ̊ are analysed in terms of the rhetoric of the arguments that are presented. This is done in order to identify the assumptions the arguments rest on.

    Findings – Although no empirical proof is provided, the arguments presented in the health statements of Umea ̊ municipality follow a logic that goes from success factors to good results via employee health and satisfaction as a proxy of internal quality of work that in turn is assumed to create good quality of service. The construction of that logic is concomitantly the production and reproduction of a moral system of values that rest on the ambiguousness and implicitness. Originality/value – A discussion about the assumptions expressed in Umea ̊ municipality’s health statements, how they are constructed to make the management accounting of employee health work and the construction of morals that is implicit in that system.

     

  • 49.
    Holmgren Caicedo, Mikael
    et al.
    Mälardalen University.
    Mårtensson, Maria
    Mälardalen University.
    Roslender, Robin
    Heriot-Watt University, UK.
    Managing and measuring employee health and wellbeing: a review and critique2010In: Journal of Accouting & Organizational Change, ISSN 1832-5912, E-ISSN 1839-5473, Vol. 6, no 4, p. 436-459Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to identify the case for taking employee health and wellbeing into account in some way and to consider a range of objections that might be raised against such exercises. Design/methodology/approach – The paper identifies the existence of a persistent sickness absence as a cause for concern for a range of stakeholders and how it might be accounted for in the light of recent developments within the intellectual capital field. Attention then turns to some of the difficulties such well meaning interventions might encounter, and briefly considers how a self-accounting approach might in some part overcome these.

    Findings – The paper finds that a programme of empirical research within the field of employee health and wellbeing is now required to ensure that employee health and wellbeing into account. Practical implications – While predominantly a discursive contribution to the literature, the paper incorporates some discussion of innovative accounting interventions.

    Originality/value – In contrast to viewing sickness absence from a cost perspective, the paper encourages stakeholders to embrace a wider spectrum of ways of seeing to better understand employee health and wellbeing issues in the work place.

     

  • 50.
    Holmgren Caicedo, Mikael
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Mårtensson, Maria
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Roslender, Robin
    School of Management and Languages, Heriot-Watt University, Edinburgh, UK.
    Managing and measuring employee health and wellbeing: a review and critique2010In: Journal of Accounting and Organizational Change, ISSN 1832-5912, Vol. 6, no 4, p. 436-459Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to identify the case for taking employee health and wellbeing into account in some way and to consider a range of objections that might be raised against such exercises. Design/methodology/approach – The paper identifies the existence of a persistent sickness absence as a cause for concern for a range of stakeholders and how it might be accounted for in the light of recent developments within the intellectual capital field. Attention then turns to some of the difficulties such well meaning interventions might encounter, and briefly considers how a self-accounting approach might in some part overcome these.

    Findings – The paper finds that a programme of empirical research within the field of employee health and wellbeing is now required to ensure that employee health and wellbeing into account. Practical implications – While predominantly a discursive contribution to the literature, the paper incorporates some discussion of innovative accounting interventions.

    Originality/value – In contrast to viewing sickness absence from a cost perspective, the paper encourages stakeholders to embrace a wider spectrum of ways of seeing to better understand employee health and wellbeing issues in the work place.

     

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