1.Dynamic management control systems
In this project we focus especially on the relationship between the management control system and the manager using the system. It can for example be issues related to Beyond Budgeting, accountability, learning or reflection.

2. Change Capacity
In this project we focus especially on how the managers use their change capacity.

3. Enterprise risk management and management control
In this project we focus especially on Enterprise Risk Management and how that is used both as a tool but also as a way of getting a change in mindset. It can for example be issues related to risk appetite or scenarios.

Papers/Chapters/Books (national and international)

Bourmistov, A., Helle, G. and Kaarbøe, K. (2015). Creative imagination» or «the intelligent machine – Use of scenarios for the long-term planning by companies in different industries in Norway. Working paper.

Døving, E. og Gooderham, P. N. (2015). HR-feltet i Norge 1995-2014: Stabilitet og profesjonalisering? SNF-rapport nr. 14/15.

Gooderham, P., Morley, M., Parry, E., and Stavrou, E. (2015). National and firm level drivers of the devolution of HRM decision making to line managers. Journal of International Business Studies, 46(6), 715-723). ABS – 4*

Gooderham, P. N., Fenton-O’Creevy, M., Croucher, R., and Brookes, M., (forthcoming) A multi-level analysis of the use of individual pay-for-performance systems. Journal of Management. ABS – 4*

Gulbrandsen E. A., Jørgensen S., Kaarbøe, K., Tynes Pedersen, L. J. (2015). Developing Management Control Systems for Sustainable Business Models. BETA. Pp. 10-25.

Heinzelmann, R. (2015). Managing conflicting logics of Beyond Budgeting and Enterprise Resource Planning Systems integration, BETA Scandinavian Journal of Business Research, Vol. 29, no. 1, pp. 25-48. https://www.idunn.no/beta/2015/01/managing_conflicting_logics_of_beyond_budgeting_and_enterpr

Heinzelmann, R. (2015). Insights of using Beyond Budgeting ideas for performance management and control in Norwegian companies, Zeitschrift für Controlling, No. 2, pp. 96-101.

Heinzelmann, R. (forthcoming). Comparing professions in UK and German-speaking management accounting, Accounting in Europe.

Kaarbøe, K. and Tynes Pedersen, L. J. (2015). Innovation in Business Models and Management Control Systems: Introduction to the Special issue. BETA, pp. 6-9.

Meidell, A., Kaarbøe, K., and Aven, E. (2015). Enterprise Risk Management i Statoil – en balansegang mellom evolusjonære og revolusjonære faser. Magma. Desember.

Sandvik, A. M., Gooderham, P., Terjesen, S. og Espedal, B. (2015). Hvem vegrer seg mest for kreativitet? Norske eller amerikanske økonomistudenter. Beta, nr. 2, 2015.

WORK-IN-PROGRESS

Papers Presented at Academic Conferences & Seminars & In Review

Bourmistrov, A. and Kaarbøe, K. (2015). Tensions in Attention: Use of Information from budgets and balanced scorecard in handling the crisis in a Telecom Company, presented at Interdisciplinary Perspectives on Accounting Conference, 8-10 July Stockholm.

Gooderham, P. N. (2015). “HRM: What do we know?” at The Professionalization of Human Resource Management Conference. January 30th 2015, Middlesex University London.

Golyagina, A. and Valuckas, D. (2015). Critical Presentation of Management Accounting Techniques in Textbooks, under review in «Accounting Education: an international journal».

Golyagina, A. (2015). Importing Certified Management Accountant Certification to a post-communist state: a case of Russia. Paper presented at the research seminar of RMIT University in Melbourne, Australia. Paper presented at the «Interdisciplinary Perspectives on Accounting» conference in Stockholm, Sweden. Paper presented at the 7th Research School Conference organized by NFB in Trondheim, Norway.

Heinzelmann, R. (2015). Accounting logics as a challenge for ERP system implementation: A field study of SAP. (in review), presented at the 30h Interdisciplinary Perspectives of Accounting Conference, Stockholm, SNF/NHH Beyond Budgeting workshop, Free University Berlin.

Heinzelmann, R. (2015). Occupational identities of management accountants: The role of the IT system (in review), presented at MUSICA Meeting Stockholm, 2015.

Heinzelmann, R. (2015). Making up performance – the construction of “performance” in venture capital firms’ portfolios (in review), presented at the Actor-Reality Perspective Conference, ESCP Paris.

Kaarbøe, K. Kollisjoner mellom ulike normer og verdier, Verdibevisst ledelse, CappelanDamm Akadmiske forlag. (forthcoming).

Johanson, D. & Madsen (2015). “Customer accounting in the Norwegian hotel industry”. (forthcoming)

Johanson, B. D. (2015). Data collection in process.
A survey is being sent out to a large sample of Norwegian companies. Purpose is to describe and explain budgeting practices in larger Norwegian companies.

Meidell, A. and Kaarbøe, K. (2015). How experts influence decision-making in the organization – a field study of Enterprise Risk Management function in large, global oil and gas company. Presented at the European Risk Conference, Naples 2014; Scancor Monday seminar, 2014; Beyond Budgeting workshop, 2015. Revised and re-submitted to BAR (British Journal of Accounting Review) in September.

Meidell, A. and Kaarbøe, K. (forthcoming). The institutionalization of Enterprise Risk Management in a large, global oil and gas company. Book on Accounting and Risk, publisher Routledge.

Olsen, K. S., Solum, V. og Johanson, B. D. (2015). «Beyond Budgeting og ledelsesfokus i Coloplast: Hvilken sammenheng har styringsmodellen Beyond Budgeting og ledelse?».
(paper to be submitted to Beta or Magma. Written together with graduated master students in the FOCUS program)

Valuckas, D. (2015). Exploring budgetary control change initiative in a bank. Presented at NFB Research School Conference, August 25-26, Trondheim. Presented also in faculty research seminars at Monash University (Australia) and University of Technology Sydney (Australia).

IMPACT ON PRACTICE

Corporate Workshops/Seminars/Presentations/Media Coverage
Heinzelmann, R. Workshop organized for SpareBanken 1 Gruppen, Oslo, Norway, 23.03.2015 (together with Sebastian Becker, HEC Paris).

Heinzelmann, R. Participation at the Beyond Budgeting Round Table, Paris, France, 08.10.2015.

Kaarbøe, K. Presented paper: From comfort to stretch zones: A field study of two multinational companies applying “beyond budgeting” ideas is presented in 30. Mars 2015, GRI (Gothenburg Research Institute).

Kaarbøe, K. From comfort to stretch zones: A field study of two multinational companies applying “beyond budgeting” ideas is presented at Forvaltningshøgskolan, Gøteborg, 23. September, 2015.

Kaarbøe, K. Presentation of Beyond Budgeting ideas at Universitet i Nordland in 3. September, and at Forvaltningshøgskolan in Gøteborg in September.

Austrheim, M. & Solheim, S. L. (2015). What makes employees trust forecasted numbers? A case study on how employees make sense of the rolling forecasting process and its effect on trust. Supervisor: Katarina Kaarbøe.

Barmoen, S. & Ramm, K. F. J. (2015). Belønning og motivasjon i et styringsmessig perspektiv – En komparativ studie av to selskaper innen bank- og forsikringsbransjen. Supervisor: Katarina Kaarbøe.

Brænd, M. & Tjøm, H. B. (2015). En illusjon av handlingsrom? En kvalitativ studie av sammenhenger mellom styringssystemet og mellomlederes opplevde handlingsrom i Gjensidige. Supervisor: Katarina Kaarbøe.

Hillestad, L. and Kleveland, T. (2015): Flexibility of adaptation: How Beyond Budgeting is translated to practice of a research department in Statoil. Master Thesis, Specialization management control, University of Nordland Business School (in Norwegian). (Advisor: Katarina Kaarbøe)

Kleveland og Tiset (2015): Budgeting practice in larger Norwegian firms (to be completed in late 2015). (Advisor: Bjørn Daniel Johanson)

Olsen & Solum (2015): Beyond Budgeting og ledelsesfokus i Coloplast: Hvilken sammenheng har styringsmodellen Beyond Budgeting og ledelse? (Advisor: Bjørn Daniel Johanson)

Pedersen, M. and Nordvik, N. (2015): Social capital as a fundament for management control: A case study of relationships between organizational and individual responsibility in a bank. Master Thesis, Specialization management control, University of Nordland Business School (in Norwegian). (Advisor: Anatoli Bourmistrov.)