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Publications (10 of 18) Show all publications
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: 2019-08-19Bibliographically approved
Lindström, J., Kurkkio, M. & Nilsson, K. (2016). Functional Products business model elements: five industrial cases mapped to Hill categories (ed.). Paper presented at IPSS Conference Product-Service Systems across Life Cycle : 20/06/2016 - 21/06/2016. Procedia CIRP, 47, 513-518
Open this publication in new window or tab >>Functional Products business model elements: five industrial cases mapped to Hill categories
2016 (English)In: Procedia CIRP, ISSN 2212-8271, E-ISSN 2212-8271, Vol. 47, p. 513-518Article in journal (Refereed) Published
Abstract [en]

The paper addresses the Functional Products business model and how its elements are mapped to Hill categories in five industrial cases. The Hill categories include: order-winners, order-losers and qualifiers. The objective for Functional Products is to provide a function to customers with an agreed-upon level of availability, productivity or efficiency, etc. The paper outlines how different cases and their offers, based upon the Functional Products business model, can be element-wise mapped to Hill categories. Insight into the importance of the different business model elements provides valuable knowledge for an appropriate planning, design, sales and provision of Functional Products, as well as for determining how much effort, resources and money to spend on keeping the status of the element sharp, up-to-date, acceptable or just present.

National Category
Control Engineering Business Administration
Research subject
Control Engineering; Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-39589 (URN)10.1016/j.procir.2016.03.050 (DOI)000387505100087 ()2-s2.0-84978716304 (Scopus ID)e6917505-7421-4d9e-9ac8-2c7e4c872196 (Local ID)e6917505-7421-4d9e-9ac8-2c7e4c872196 (Archive number)e6917505-7421-4d9e-9ac8-2c7e4c872196 (OAI)
Conference
IPSS Conference Product-Service Systems across Life Cycle : 20/06/2016 - 21/06/2016
Projects
Fastelaboratoriet - VINNEXC
Note

Validerad; 2016; Nivå 1; 20160323 (jlm)

; Konferensartikel i tidskrift

Available from: 2016-10-03 Created: 2016-10-03 Last updated: 2018-07-10Bibliographically approved
Nilsson, K. & Andersson, M. (2015). Intraprenad som driftsform: En utvärdering av Luleå kommuns intraprenadverksamheter (ed.). Paper presented at . Luleå
Open this publication in new window or tab >>Intraprenad som driftsform: En utvärdering av Luleå kommuns intraprenadverksamheter
2015 (Swedish)Report (Other (popular science, discussion, etc.))
Abstract [sv]

En intraprenad är en driftsform inom offentlig sektor som kortfattat innebär att verksamheter bedrivs med relativt hög grad av självbestämmande, samtidigt som den offentliga organisationen kvarstår som huvudman och ägare. Inom Luleå kommun har intraprenader funnits sedan år 2007 och i denna utvärdering riktas uppmärksamhet mot driftsformen. Mer specifikt ställs och besvaras följande fyra frågeställningar: Vad upplevs ha varit bra med intraprenadverksamheten? Vad upplevs ha varit mindre bra med intraprenadverksamheten? Vilka lärdomar kan andra aktörer och offentliga organisationer få av Luleå kommuns upplevelser, erfarenheter och insikter av dess intraprenadverksamhet? Vad kan organisationen ta med sig från intraprenadverksamheten för framtida utveckling? Utvärderingen baseras på personliga intervjuer med 25 personer som är, eller har varit, verksamma inom kommunen. Utvärderingen visar att det finns tre tydliga temaområden med sådant som upplevs ha varit särskilt bra med intraprenadverksamheten, vilka är: Förändrade ekonomiska förutsättningar, ett ökat ansvarstagande och engagemang samt att organisationen har utmanats på ett företrädesvis positivt sätt. Det som upplevs ha varit mindre bra är att arbetsbelastningen har ökat inom andra delar av organisationen, att verksamhetskontrakten har varit otydliga, att graden av valfrihet och självbestämmande successivt har minskat samt att en ”vi-mot-dem-kultur” har varit under uppseglande inom förvaltningen. Utvärderingen visar således att det finns en del utmaningar och hinder att övervinna när en offentlig ledd verksamhet ska ombildas till intraprenader och i rapporten lämnas också ett antal rekommendationer för hur detta kan hantera. I rapportens avslutande kapitel ställs frågan om intraprenad som driftsform har någon framtid inom svensk offentlig sektorn. Resonemanget utmynnar i ett JA men med vissa förbehåll.

Place, publisher, year, edition, pages
Luleå: , 2015. p. 50
Keywords
Business / Economics - Business studies, Ekonomi - Företagsekonomi
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-25382 (URN)ef91070b-364c-4e56-af0e-71a8775f9ee2 (Local ID)ef91070b-364c-4e56-af0e-71a8775f9ee2 (Archive number)ef91070b-364c-4e56-af0e-71a8775f9ee2 (OAI)
Note
Godkänd; 2015; 20150304 (kentn)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-12-20Bibliographically approved
Nilsson, K. (2015). Intraprenader kan utveckla välfärden (ed.). Paper presented at . Kommunal Ekonomi, 2015(3), 25-27
Open this publication in new window or tab >>Intraprenader kan utveckla välfärden
2015 (Swedish)In: Kommunal Ekonomi, ISSN 0282-0099, Vol. 2015, no 3, p. 25-27Article in journal (Other (popular science, discussion, etc.)) Published
Keywords
Business / Economics - Business studies, Intraprenad, kommuner, intraprenader, välfärd, Ekonomi - Företagsekonomi
National Category
Business Administration
Research subject
Accounting and Control; Effective innovation and organisation (AERI)
Identifiers
urn:nbn:se:ltu:diva-5114 (URN)32310a81-d0d9-49ea-b0e6-b8fc318ced45 (Local ID)32310a81-d0d9-49ea-b0e6-b8fc318ced45 (Archive number)32310a81-d0d9-49ea-b0e6-b8fc318ced45 (OAI)
Note
Godkänd; 2015; 20150615 (kentn)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-12-20Bibliographically approved
Lindström, J., Nilsson, K., Parida, V., Sjödin, D. R. & Ylinenpää, H. (2015). Sustainable management of operation for Functional Products: Which customer values are of interest for marketing and sales? (ed.). Paper presented at Industrial Product-Service Systems Conference : PSS, industry transformation for sustainability and business 21/05/2015 - 22/05/2015. Procedia CIRP, 30, 299-304
Open this publication in new window or tab >>Sustainable management of operation for Functional Products: Which customer values are of interest for marketing and sales?
Show others...
2015 (English)In: Procedia CIRP, ISSN 2212-8271, E-ISSN 2212-8271, Vol. 30, p. 299-304Article in journal (Refereed) Published
Abstract [en]

The paper addresses which customer values, related to sustainable management of operation for Functional Products, are of interest during manufacturing companies’ marketing and sales processes. Based on an empirical study covering five manufacturing companies, a set of customer values, which are categorized using Hill's [28] framework in order to understand whether they are important and why,is proposed. The analysis has generated a set of twenty-three potential values, whereof nine are considered as specific for contexts embodying Functional Products.Thus, the findings identify critical values to considerprior to, andwhen, selling Functional Products. Further, the results have important implications for the design and development of Functional Products in light of ongoing transformations within the manufacturing industry

National Category
Control Engineering Business Administration Other Engineering and Technologies not elsewhere specified
Research subject
Control Engineering; Accounting and Control; Entrepreneurship and Innovation
Identifiers
urn:nbn:se:ltu:diva-39020 (URN)10.1016/j.procir.2015.02.131 (DOI)000361471300051 ()2-s2.0-84939510662 (Scopus ID)d9966be5-429c-401f-96b4-0e3f4e72e82a (Local ID)d9966be5-429c-401f-96b4-0e3f4e72e82a (Archive number)d9966be5-429c-401f-96b4-0e3f4e72e82a (OAI)
Conference
Industrial Product-Service Systems Conference : PSS, industry transformation for sustainability and business 21/05/2015 - 22/05/2015
Projects
Fastelaboratoriet - VINNEXC
Note

Validerad; 2015; Nivå 1; 20141230 (jlm); Konferensartikel i tidskrift

Available from: 2016-10-03 Created: 2016-10-03 Last updated: 2019-03-05Bibliographically approved
Lindström, J., Plankina, D., Nilsson, K., Parida, V., Ylinenpää, H. & Karlsson, L. (2013). Functional Products: business model elements (ed.). In: (Ed.), Horst Meier (Ed.), Product-Service Integration for Sustainable Solutions: Proceedings of the 5th CIRP International Conference on Industrial Product-Service Systems, Bochum, Germany, March 14th - 15th, 2013. Paper presented at CIRP Conference on Industrial Product-Service Systems : 14/03/2013 - 15/03/2013 (pp. 251-262). : Springer Science+Business Media B.V.
Open this publication in new window or tab >>Functional Products: business model elements
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2013 (English)In: Product-Service Integration for Sustainable Solutions: Proceedings of the 5th CIRP International Conference on Industrial Product-Service Systems, Bochum, Germany, March 14th - 15th, 2013 / [ed] Horst Meier, Springer Science+Business Media B.V., 2013, p. 251-262Conference paper, Published paper (Refereed)
Place, publisher, year, edition, pages
Springer Science+Business Media B.V., 2013
Series
Lecture Notes in Production Engineering, ISSN 2194-0525
National Category
Other Mechanical Engineering Business Administration Other Engineering and Technologies not elsewhere specified
Research subject
Computer Aided Design; Accounting and Control; Entrepreneurship and Innovation
Identifiers
urn:nbn:se:ltu:diva-39930 (URN)10.1007/978-3-642-30820-8_22 (DOI)edde3add-886a-457f-8e14-040d21996100 (Local ID)978-3-642-30819-2 (ISBN)978-3-642-30820-8 (ISBN)edde3add-886a-457f-8e14-040d21996100 (Archive number)edde3add-886a-457f-8e14-040d21996100 (OAI)
Conference
CIRP Conference on Industrial Product-Service Systems : 14/03/2013 - 15/03/2013
Projects
Fastelaboratoriet - VINNEXC
Note
Validerad; 2013; 20121213 (jlm)Available from: 2016-10-03 Created: 2016-10-03 Last updated: 2019-03-18Bibliographically approved
Nilsson, K. (2013). Intraprenader utmanar och engagerar (ed.). Paper presented at . Kommunal Ekonomi (2), 26-28
Open this publication in new window or tab >>Intraprenader utmanar och engagerar
2013 (Swedish)In: Kommunal Ekonomi, ISSN 0282-0099, no 2, p. 26-28Article in journal (Other (popular science, discussion, etc.)) Published
Keywords
Business / Economics - Business studies, Intraprenad, New Public Management, Innovation, Offentlig sektor, Ekonomi - Företagsekonomi
National Category
Business Administration
Research subject
Accounting and Control; Effective innovation and organisation (AERI)
Identifiers
urn:nbn:se:ltu:diva-10649 (URN)97b24a5a-497b-439b-a79e-ab3d4c014e87 (Local ID)97b24a5a-497b-439b-a79e-ab3d4c014e87 (Archive number)97b24a5a-497b-439b-a79e-ab3d4c014e87 (OAI)
Note
Godkänd; 2013; 20150615 (kentn)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-12-20Bibliographically approved
Nilsson, K. (2011). Från Balanced Scorecard till Balanserad styrning: En longitudinell studie av införandet av ett modernt managementkoncept inom en svensk kommun (ed.). (Doctoral dissertation). Paper presented at . Luleå: Luleå tekniska universitet
Open this publication in new window or tab >>Från Balanced Scorecard till Balanserad styrning: En longitudinell studie av införandet av ett modernt managementkoncept inom en svensk kommun
2011 (Swedish)Doctoral thesis, comprehensive summary (Other academic)
Place, publisher, year, edition, pages
Luleå: Luleå tekniska universitet, 2011
Series
Doctoral thesis / Luleå University of Technology 1 jan 1997 → …, ISSN 1402-1544
National Category
Production Engineering, Human Work Science and Ergonomics Production Engineering, Human Work Science and Ergonomics
Research subject
Industrial Work Environment; Human Work Science
Identifiers
urn:nbn:se:ltu:diva-16888 (URN)08207292-a9fc-4e9e-b379-c2ee1aff389a (Local ID)978-91-7439-211-1 (ISBN)08207292-a9fc-4e9e-b379-c2ee1aff389a (Archive number)08207292-a9fc-4e9e-b379-c2ee1aff389a (OAI)
Note
Godkänd; 2011; 20101221 (root); DISPUTATION Ämnesområde: Arbetsvetenskap/Human Work Science Opponent: Professor Rolf Solli, Handelshögskolan, Göteborgs universitet Ordförande: Docent Ylva Fältholm, Institutionen för ekonomi, teknik och samhälle, Luleå tekniska universitet Tid: Fredag den 4 mars 2011, kl 13.00 Plats: D770, Luleå tekniska universitetAvailable from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-12-20Bibliographically approved
Westerberg, M., Nilsson, K. & Fältholm, Y. (2011). Using internal contracts to promote intrapreneurship in the public school system: hopeless half-measure or promising hybrid? (ed.). In: (Ed.), : . Paper presented at ICSB World Conference : 15/06/2011 - 18/06/2011.
Open this publication in new window or tab >>Using internal contracts to promote intrapreneurship in the public school system: hopeless half-measure or promising hybrid?
2011 (English)Conference paper, Oral presentation only (Refereed)
Abstract [en]

In this paper we explore the use of a novel governance form – internal contracts - in the Swedish public school system, in terms of its effect to promote intrapreneurship in the organization. We studied a public school that during the time period 2007-2010 was a test case, by performing interviews with management and staff and through a questionnaire measure entrepreneurial behaviour and other relevant aspects in this school and two control schools. The results show that the internal contract gave the school room to act entrepreneurially and that it is a promising organizational tool for renewing the public sector.

National Category
Other Engineering and Technologies not elsewhere specified Business Administration Production Engineering, Human Work Science and Ergonomics
Research subject
Entrepreneurship and Innovation; Accounting and Control; Industrial Work Environment
Identifiers
urn:nbn:se:ltu:diva-38403 (URN)cca975b0-88f8-48ad-ba20-870ba547316c (Local ID)cca975b0-88f8-48ad-ba20-870ba547316c (Archive number)cca975b0-88f8-48ad-ba20-870ba547316c (OAI)
Conference
ICSB World Conference : 15/06/2011 - 18/06/2011
Note

Godkänd; 2011; 20111213 (matswe)

Available from: 2016-10-03 Created: 2016-10-03 Last updated: 2017-12-20Bibliographically approved
Fältholm, Y. & Nilsson, K. (2010). Business process re-engineering and balanced scorecard in Swedish public sector organizations: solutions for problems or problems for solutions? (ed.). Paper presented at . International Journal of Public Administration, 33(6), 302-310
Open this publication in new window or tab >>Business process re-engineering and balanced scorecard in Swedish public sector organizations: solutions for problems or problems for solutions?
2010 (English)In: International Journal of Public Administration, ISSN 0190-0692, E-ISSN 1532-4265, Vol. 33, no 6, p. 302-310Article in journal (Refereed) Published
Abstract [en]

This article analyzes and discusses the adoption and implementation of Business Process Re-Engineering (BPR) at a hospital and Balanced Scorecard (BSC) at a local government. At the hospital, BPR was adopted as a solution to problems, but became de-coupled from operations, and later used for legitimacy reasons. At the local government, without having identified clear problems, BSC was adopted as an attractive solution but became coupled, rather than de-coupled, to operations. Our study shows that de-coupling does not follow the path proposed by neo-institutional theory, and that legitimacy from popular management concepts can be obtained both by coupling and by de-coupling the concepts from operations

National Category
Production Engineering, Human Work Science and Ergonomics
Research subject
Industrial Work Environment
Identifiers
urn:nbn:se:ltu:diva-3824 (URN)10.1080/01900690903500814 (DOI)2-s2.0-77952084999 (Scopus ID)1ab93000-6a56-11df-ab16-000ea68e967b (Local ID)1ab93000-6a56-11df-ab16-000ea68e967b (Archive number)1ab93000-6a56-11df-ab16-000ea68e967b (OAI)
Note
Validerad; 2010; 20100528 (andbra)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2018-07-10Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0003-0773-7091

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