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Publications (10 of 45) Show all publications
Shekhar, G., Gustafson, A., Hersinger, A., Jonsson, K. & Schunnesson, H. (2019). Development of a model for economic control of loading in sublevel caving mines. Mining Technology:Transactions of the Institutions of Mining and Metallurgy, 128(2), 118-128
Open this publication in new window or tab >>Development of a model for economic control of loading in sublevel caving mines
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2019 (English)In: Mining Technology:Transactions of the Institutions of Mining and Metallurgy, ISSN 2572-6668, Vol. 128, no 2, p. 118-128Article in journal (Refereed) Published
Abstract [en]

This paper presents an economic model for optimizing loading at the draw point in sublevel caving (SLC) operations. The input data consist of estimated bucket grades based on bucket weights from Load Haul Dump machines. This information, together with average operational mining costs, was used to create an economic model providing a real-time economic assessment of the draw point performance for SLC rings. The results demonstrate the importance of continuous draw point monitoring to optimize SLC operations. The proposed model provides an economic assessment of operating draw points and will help mine personnel to decide when to stop loading from a blasted ring. It can also help mine management understand the complexity of material flow in SLC operations. Finally, it provides operational flexibility for the mine to optimize loading at the draw point by increasing ore recovery while maintaining operational control of draw point performance.

Place, publisher, year, edition, pages
Taylor & Francis, 2019
Keywords
Draw control, mine economics, sublevel caving (SLC), draw point performance, Load Haul Dump (LHD)
National Category
Engineering and Technology Other Civil Engineering Business Administration
Research subject
Mining and Rock Engineering; Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-73175 (URN)10.1080/25726668.2019.1586371 (DOI)000471557200005 ()2-s2.0-85064570087 (Scopus ID)
Funder
Vinnova, 1832144
Note

Validerad;2019;Nivå 2;2019-05-03 (johcin)

Available from: 2019-03-12 Created: 2019-03-12 Last updated: 2019-07-10Bibliographically approved
Karlsson, B., Hersinger, A. & Kurkkio, M. (2019). Hybrid accountants in the age of the business partner: exploring institutional drivers in a mining company. Journal of Management Control, 30(2), 185-211
Open this publication in new window or tab >>Hybrid accountants in the age of the business partner: exploring institutional drivers in a mining company
2019 (English)In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 30, no 2, p. 185-211Article in journal (Refereed) Published
Abstract [en]

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.

Place, publisher, year, edition, pages
Springer, 2019
Keywords
hybrid accountant, business partner, management accountant, role, institutional drivers, case study
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-73380 (URN)10.1007/s00187-019-00280-1 (DOI)000478613000004 ()2-s2.0-85064478769 (Scopus ID)
Note

Validerad;2019;Nivå 2;2019-08-12 (johcin)

Available from: 2019-04-02 Created: 2019-04-02 Last updated: 2019-08-20Bibliographically approved
Curry, A., Hersinger, A. & Nilsson, K. (2019). Operations managers’ use of (ir)relevant management accounting information: A mixed-methods approach. The Nordic Journal of Business, 68(1), 5-33
Open this publication in new window or tab >>Operations managers’ use of (ir)relevant management accounting information: A mixed-methods approach
2019 (English)In: The Nordic Journal of Business, ISSN 2342-9003, E-ISSN 2342-9011, Vol. 68, no 1, p. 5-33Article in journal (Refereed) Published
Abstract [en]

This paper focuses on the operations managers’ use of non-financial information in their operational work and examines whether this use increases their satisfaction with management accounting systems. Survey responses from 168 operations managers in a Swedish mining company unexpectedly demonstrate a positive relationship between operations managers’ use of traditional management accounting and management accounting system satisfaction. Our findings from a subsequent qualitative workshop in which operations managers participated suggest that trust in integrated systems is damaged by careless handling of input in such systems and interpretation difficulties caused by a lack of effective guidance from accountants. Operations managers perceive traditional management accounting as objective and appear to use it collectively as a basis for learning and improvement. Operations managers use traditional management accounting proactively with their teams, but simultaneously seek help from ‘business-oriented’ accountants to navigate in operational situations.

Place, publisher, year, edition, pages
Association of Business Schools Finland, 2019
Keywords
management accounting, relevance, use, operations managers, learning, trust, mixed-methods research
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-73463 (URN)
Note

Validerad;2019;Nivå 1;2019-06-24 (svasva)

Available from: 2019-04-05 Created: 2019-04-05 Last updated: 2019-09-13Bibliographically approved
Dybtsyna, E., Hersinger, A. & Middleton, A. (2019). The rhetoric and practice of business research collaboration among high north universities. Barents Studies, 6(1), 87-104
Open this publication in new window or tab >>The rhetoric and practice of business research collaboration among high north universities
2019 (English)In: Barents Studies, ISSN 1651-0534, E-ISSN 2324-0652, Vol. 6, no 1, p. 87-104Article in journal (Refereed) Published
Abstract [en]

International research collaboration and business development in the High North have become hot topics at the governmental policy level in many countries. However, despite prior research on co-operation between Nordic universities, there is a dearth of research specifically addressing the practice of High North research collaboration in business studies. We ask the following research question: how are the prospects for business research collaboration among High North Universities portrayed in national policy documents and to what extent is business research in the High North collaborative in practice? We address this question by analyses and comparisons of publicly available governmental Arctic strategies and bibliographic data on joint publications between researchers from High North universities in Finland, Norway and Sweden. The empirical results reveal diverging yet far-reaching national aspirations at the policy level which do not match the rather modest research collaboration in practice evidenced by our bibliographic data. Our conclusions suggest that the rhetoric of High North business research collaboration and the practice of actual collaboration among High North universities are decoupled from each other. We theorize about explanatory circumstances behind decoupling in the area of research collaboration and provide suggestions for further research.

Keywords
High North, Nordic Universities, cooperation, business research
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-71618 (URN)
Note

Validerad;2019;Nivå 1;2019-06-17 (svasva)

Available from: 2018-11-18 Created: 2018-11-18 Last updated: 2019-06-17Bibliographically approved
Karlsson, B., Kurkkio, M. & Hersinger, A. (2019). The role of the controller in strategic capital investment projects: bridging the gap of multiple topoi. Journal of Management and Governance, 23(3), 813-838
Open this publication in new window or tab >>The role of the controller in strategic capital investment projects: bridging the gap of multiple topoi
2019 (English)In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 23, no 3, p. 813-838Article in journal (Refereed) Published
Abstract [en]

The literature on capital budgeting and investment proposals is rich with techniques, such as portfolio management and stage-gate project management, which rely on a rational approach to strategic capital investment projects. There is, however, a lack of research on the process of managing and coordinating strategic capital investment projects where investment proposals and decisions are seen as human constructions. The controller is an important but seldom noticed actor in this process. This paper draws on a pragmatic constructivist framework to create an understanding of the controller role in strategic capital investment projects and how the controller acts to contribute to create a functioning construct causality in such projects. We conducted a case study of a mining company, which had recently decided on strategic capital investments resulting in the moving of two towns to enable continued operations. Based on a two-step thematic data analysis, our results illustrate that the controller is an essential actor in strategic capital investment projects with high degrees of uncertainty and multiple decision-participants. By using the pragmatic constructivist framework we find that gap-bridging between multiple decision-participants is an essential role for controller, in order to create successful investment proposals. The case study further illustrates that controllers need to learn to speak technical and operational language and to become knowledgeable about business operations to gain trust in order create a functioning construct causality. Our study provides an actor-focused understanding of the organizational and managerial processes within strategic capital investment projects, illustrating how the controller contributes to construct causality therein.

Place, publisher, year, edition, pages
Springer, 2019
Keywords
role of the controller, strategic capital investment projects, pragmatic constructivism, multiple topoi, case study
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-72385 (URN)10.1007/s10997-018-09449-7 (DOI)000482829700009 ()
Note

Validerad;2019;Nivå 2;2019-09-13 (johcin)

Available from: 2018-12-30 Created: 2018-12-30 Last updated: 2019-09-13Bibliographically approved
Middleton, A., Hersinger, A., Bryksenkov, A., Mineev, A., Gunnarsson, B., Dybtsyna, E., . . . Ovesen, S. (2018). Business Index North: A periodic report with insights to business activity and opportunities in the Arctic. Bodö, Norway: Nord Universty Business School
Open this publication in new window or tab >>Business Index North: A periodic report with insights to business activity and opportunities in the Arctic
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2018 (English)Report (Refereed)
Place, publisher, year, edition, pages
Bodö, Norway: Nord Universty Business School, 2018. p. 131
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-70198 (URN)
Note

Issue No. 2

Available from: 2018-08-03 Created: 2018-08-03 Last updated: 2018-08-14Bibliographically approved
Elliot, V. & Hersinger, A. (2018). Internprissättning (11ed.). In: Nilsson, Fredrik & Olve, Nils-Göran (Ed.), Controllerhandboken: (pp. 343-365). Stockholm: Liber
Open this publication in new window or tab >>Internprissättning
2018 (Swedish)In: Controllerhandboken / [ed] Nilsson, Fredrik & Olve, Nils-Göran, Stockholm: Liber, 2018, 11, p. 343-365Chapter in book (Other academic)
Place, publisher, year, edition, pages
Stockholm: Liber, 2018 Edition: 11
Keywords
transfer pricing, accounting, management control systems, internprissättning, redovisning, ekonomistyrning
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-70199 (URN)978-91-47-12701-6 (ISBN)
Available from: 2018-08-03 Created: 2018-08-03 Last updated: 2018-11-29
Bullvåg, E., Hersinger, A., Johansen, M., Middleton, A., Mineev, A., Ovesen, S., . . . Simonen, J. (2017). Business Index North: A periodic report with insights to business activity and opportunities in the Arctic. Bodö: Nord University Business School
Open this publication in new window or tab >>Business Index North: A periodic report with insights to business activity and opportunities in the Arctic
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2017 (English)Report (Refereed)
Place, publisher, year, edition, pages
Bodö: Nord University Business School, 2017. p. 100
Series
BIN report ; 1
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-62970 (URN)
Note

Issue #1

www.businessindexnorth.com

Available from: 2017-04-10 Created: 2017-04-10 Last updated: 2017-11-24Bibliographically approved
Bourmistrov, A., Dybtsyna, E., Hersinger, A. & Middleton, A. (2017). Policies for the High North and Research Collaboration: A Comparison of Finland, Norway and Sweden. In: : . Paper presented at 24th Nordic Academy of Management Conference, Bodö, Norway, August 23-25 2017.
Open this publication in new window or tab >>Policies for the High North and Research Collaboration: A Comparison of Finland, Norway and Sweden
2017 (English)Conference paper, Oral presentation only (Refereed)
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-65424 (URN)
Conference
24th Nordic Academy of Management Conference, Bodö, Norway, August 23-25 2017
Available from: 2017-08-30 Created: 2017-08-30 Last updated: 2017-11-24Bibliographically approved
Abrahamsson, L., Bengtsson, L., Gremyr, I., Kowalkowski, C., Nilsson, A., Rehn, A., . . . Öhman, P. (2016). Industriell ekonomi och organisering: IE. Paper presented at . Stockholm: Liber
Open this publication in new window or tab >>Industriell ekonomi och organisering: IE
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2016 (Swedish)Book (Refereed)
Place, publisher, year, edition, pages
Stockholm: Liber, 2016. p. 559
Keywords
Business / Economics - Business studies, Ekonomi - Företagsekonomi
National Category
Production Engineering, Human Work Science and Ergonomics Business Administration
Research subject
Gender and Technology; Accounting and Control; Industrial Logistics
Identifiers
urn:nbn:se:ltu:diva-16421 (URN)18116925-741e-48bd-9197-63958f7f23a8 (Local ID)9789147111831 (ISBN)18116925-741e-48bd-9197-63958f7f23a8 (Archive number)18116925-741e-48bd-9197-63958f7f23a8 (OAI)
Note

Godkänd; 2016; 20150410 (andersn)

Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2018-05-16Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0001-9748-1127

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