Research

Research

Here you can find research, work in progress, master thesis and other activities people at ACTION do.

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  • Published papers

    Published papers

    • Bourmistrov, A. and Kaarbøe, K. (2017). Tensions in Attention: Use of information from budgets and Balanced Scorecard in handling the crisis in a telecom company in distress. (JAOC) Journal of Accounting and Organizational Change. Volume 13 Issue 2, 239-261.

    • Bourmistrov, A., Helle G. og Kaarbøe, K. (2017). Kreativ tenkning eller intelligent maskin? – bruk av scenarios i ulike bransjer i Norge, Nr 1. Praktisk økonomi og finans. Vol. 33. (1) pp. 69 – 85.

    • Bjørnenak, T., Kaarbøe K. og Meidell A. (2017). 6 Lærdommer mot en mer dynamisk virksomhetsstyring. (eds. Nesheim og Stensaker) Fokus på fremtidens foretaksløsninger. Bergen: Fagbokforlaget.

    • Bygstad, B. and Iden, J. (2017). Styringsmodeller for digitalisering. Magma. 6/2017, 20-27. Special issue on Digitalization.

    • Bygstad. B. and Iden, J. (2017). A governance model for managing lightweight IT. In: Rocha Á., Correia A., Adeli H., Reis L., Costanzo S. (eds) Recent Advances in Information Systems and Technologies. WorldCIST 2017. Advances in Intelligent Systems and Computing, vol 569. Springer, Cham.

    • Carlsson-Wall, M., Kraus, K., Karlsson, L. (2017). Management control in pulsating organisations -A multiple case study of popular culture events. Management Accounting Research, Vol 35, pp. 20-34.

    • Du Rietz, S. (Forthcoming). The difference between information and knowledge in accountability settings: investors demanding corporate accountability in environmental, social and governance issues. Accounting, Auditing & Accountability Journal.

    • Greve, J., Ax, C., Bedford, D. S., Bednarek, P., Brühl, R., Dergård, J., Ditillo,A., Dossi, A., Gosselin, M., Hoozée, S., Israelsen, P., Janschek, O., Johanson, D., Johansson, T., Madsen, D.Ø., Malmi, T., Rohde, C., Sandelin, M., Strömsten, T., Toldbod, T., Willert, J. (2017). ”The impact of society on management control systems”, In Press, Corrected Proof, Available online 14 September 2017 Scandinavian Journal of Management.

    • Johanson, D. og Madsen, D. Ø. (2017). ”Balansert målstyring – et dynamisk styringsverktøy? Utviklingen i praksis og fremtidig potensial”, in Fokus på fremtidens foretaksløsninger, Nesheim, T. and Stensaker, I. (eds.).

    • Kaarbøe, K. (2017). Kollisjoner mellom ulike normer og verdier, in Verdibevisst ledelse (eds. E. Aadland and H. Askland). Oslo: Cappelen Damm forlag.

    • Madsen, K. S. and Johanson, D. (2017). "The emergence and evolution of benchmarking: a management fashion perspective", Benchmarking: An International Journal, Vol. 24 Issue: 3, pp.775-805. 

    • Meidell, A., Kaarbøe, K. (2017). Institutional work and embedded agency: the institutionalization of Enterprise Risk Management in a large, global, oil and gas company. In: The routledge companion to accounting and risk. Routledge.

    • Meidell, A., og Kaarbøe, K. (2017). How the enterprise risk management function influences decision-making in the organization–A field study of a large, global oil and gas company. The British Accounting Review, Vol. 49. (1), pp. 39-55.

    • Meidell, A. (2017). Utviklingen av helhetlig risikostyring i relasjon til internkontroll og revisjon. Praktisk økonomi og finans. Vol. 33. (1) pp. 135-149.

    • Sverdrup, T. E. and Stensaker, I. G. (forthcoming). Restoring trust in the context of strategic change. Strategic Organization (ABS 3).
    • Stensaker, I. G. and Sverdrup, T. E. (2017). Endring og omstilling. Kapittel 15 i Einarsen, S., Martinsen, Ø.L. & Skogstad, A. (eds) Organisasjon og Ledelse. Gyldendal Akademisk. (Book chapter includes video and teaching cases).
    • Du Rietz, S. (2015). Valuation devices orientation to each other: Imitation and differentiation among devices valuing companies social and environmental performance. In M. Kornberger, L. Justesen, J. Mouritsen & A. Koed Madsen (Eds.), Making things valuable (pp. 148-166). Oxford University Press.
    • Du Rietz, S. (2015). Responsible Investment in Sweden. In T. Hebb, J. P. Hawley, A. G. F. Hoepner, A. Neher & D. Wood (Eds.), The Routledge Handbook of Responsible investment (pp. 336-344 ). London: Routledge.
    • Bourmistrov, Anatoli and Kaarbøe, Katarina (forthcoming) Tensions in Attention: Use of information from budgets and Balanced Scorecard in handling the crisis in a telecom company in distress. JAO (Journal of Accounting and Organizational Change).
    • Heinzelmann, Rafael (2016). Comparing Professions in UK and German-Speaking Management Accounting. Accounting in Europe 2016; Vol. 13 (1), pp. 103-120
    • Heinzelmann, Rafael (2016). Making up performance: the construction of “performance” in venture capital firms’ portfolios. Qualitative Research in Accounting and Management; vol. 13 (4), pp. 445-471.
    • Madsen, Dag Ø. and Johanson, Daniel (2016). ”Examining Customer Relationship Management from a Management Fashion Perspective, Cogent Business & Management, vol. 3.
    • Madsen, Dag Ø. and Johanson, Daniel (2016). “The emergence and evolution of benchmarking: A management fashion perspective”, reviewed and resubmitted, Benchmarking: An International journal.
    • Meidell, Anita and Kaarbøe, Katarina (forthcoming) How experts influence decision-making in the organization – a field study of enterprise risk management function in a non-financial company. BAR (British Journal of Accounting Research).
    • Meidell, Anita and Kaarbøe, Katarina (2016). How enterprise risk management function influences decision-making in the organization – a field study of a non-financial company. British Accounting Review, in press.
    • Robbestad, Anne and Kaarbøe, Katarina (2016). The construction of the income statement in public sector – a study of change agents struggle. Journal of Accounting and Organizational Change.  386-407.
    • 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 i Norway. Working paper.

  • Work in progress

    Work in progress

    • Skaar, S. R (2017) Someone to lean on? How first line managers mobilize vertical and horizontal support to implement strategic change. Paper presented at the Nordic Academy of Management’s 24th Annual Conference, Bodø, August 2017.       

    • Du Rietz, Sabina (2016). Knowing corporate performance and demanding accountability: How investors generate knowledge when demanding corporate accountability in environmental, social and governance issues [4th review round for Accounting, Auditing & Accountability Journal].
    • Du Rietz, Sabina (2016). Accounting numbers, patterns of visibility and authority in accounts-based governance Presented at University of Gothenburg, School of Business Economics and Law September 23rd.
    • Du Rietz, Sabina (2016).Valuation in quarterly national accounts calculations. [Submitted to Accounting Organization and Society workshop ‘Valuation, Technology and Society’]
    • Du Rietz, S. Accountability as knowledgeable performance: a study of investors demanding accountability in environmental, social and governance issues [in review for Accounting, Auditing & Accountability Journal]. Presented at Interdisciplinary on Accounting, Stockholm Business School, July 2015.
    • Du Rietz, S. (2015). Competing technologies of governance: trade union responses to CSR. Presented in April at the department of Operations Management, Copenhagen Business School.
    • Du Rietz, S. (2015). Governing Corporate Social Responsibility: Swedish trade unions in encounter with CSR ideas. Presented at conference European Group for Organization Studies (EGOS) in Athens, July 2015.
    • Ax, Christian; Bedford, David; Bednarek, Pjotr; Brühl, Rolf; Dergård, Johan;  Ditillo, Angelo; Dossi, Andrea; Gosselin, Maurice; Greve, Jan; Hoozee, Sophie; Israelsen, Poul; Janschek, Otto; Johanson, Daniel; Johansson, Tobias; Madsen, Dag Ø.; Rohde, Carsten; Sandelin, Malmi; Strömsten, Torkel; Toldbod, Thomas; Malmi, Teemu; Willert, Jeanette (2016).“The impact of society on management control systems”. In review, Scandinavian Journal of Management.
    • Bedford, David, Bednarek, Pjotr, Dossi, Andrea, Ditillo, Angelo, Gosselin, Maurcie, Johanson, Daniel, Madsen, Dag Ø. (2016). “The impact of participation in strategic planning and action planning on management control effectiveness: An analysis of independent and joint effects”.
    • Paper presented by Daniel Johanson at the Manufacturing Accounting Research (MAR) Conference in Lisboa, June 15-17.
    • Bourmistrov, Anatoli; Helle, Grete og Katarina Kaarbøe (2016). Kreativ tenkning eller intelligent maskin? – bruk av scenarios i ulike bransjer i Norge, In process  Praktisk økonomi og finans.
    • Bjørnenak, Trond; Kaarbøe Katarina og Meidell, Anita (2016). Lærdommer mot en mer dynamisk virksomhetsstyring. Bokkapitel i FOKUS prosjektets bok.
    • Johanson, Daniel and Madsen, Dag Ø. (2017). FOCUS – bok om ”Fremtidens foretaksløsninger ”Kapittel 7, ”Balansert målstyring – et dynamisk styringsverktøy? Utviklingen i praksis og fremtidig potensiale”.
    • Kaarbøe, Katarina (forthcoming). Kollisjoner mellom ulike normer og verdier, book chapter in process.
    • Meidell, Anita and Kaarbøe, Katarina (2016). Institutional work and embedded agency: the institutionalization of Enterprise Risk Management in a large, global, oil and gas company (Sent as a book chapter to editors M.Woods and P. Linsley for a book on Accounting and Risk that will be published at Routledge in 2016, awaits final acceptance).
    • Meidell, Anita (2016). A review and discussion on the institutionalization of Enterprise Risk Management in organizations: Achievements and future directions (Paper sent to the EEA conference).
    • 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.
    • 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). 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 Business School, SNF/NHH Beyond Budgeting workshop, University of St. Gallen, 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). Comparing professions in UK and German-speaking management accounting (in review).
    • 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).
  • Master’s theses

    Master’s theses

    • Adrian, J., & Haddad, A. (2017). Management Accounting Change through Pilots: A case study on Accelerated Change and Trojan Horse Mechanisms. Supervisor: Martin Carlsson-Wall.

    • Fiskerstrand, A.D. og Gillebo, M. E. (2017). Styringssystemets påvirkning på lederes autonomi i innovasjonsvirksomheter. Supervisor: Anita Meidell.

    • Hauge Lie, A. and Knudsen D.R. (2017). Organizational purpose in Management Control Systems. Supervisor: Katarina Kaarbøe.

    • Holtmon, I. and Løberg, R. (2017). Virksomhetsstyring i Aker Solutions – Et casestudie om tilrettelegging for dynamiske spenninger gjennom balansert bruk av styringssystemet. Konfidensiell. Supervisor: Katarina Kaarbøe.

    • Horn, R. and C.-A. Ignoumba (2017). “A digitalized society in front of the cyberwar - are we prepared? A case study of four Norwegian organizations”, Master Thesis, Master of Science in Business Program, Management Control Specialization, Nord University Business School. Supervisor: Anatoli Bourmistrov.

    • Morel, A. and Øverland, T. (2017). “Scenarioarbeid reduserte usikkerhet: Bruk av økonomisk informasjon i «Ny by – Ny flyplass», Master Thesis, Master of Science in Business Program, Management Control Specialization, Nord University Business School. Supervisor: Anatoli Bourmistrov.

    • Solli, K. (2017). Muligheter og konsekvenser ved Digitalisering i møbelbransjen. En casestudie. Supervisor: Jon Iden.
    • Stople, A. and Steinsund, H. (2017). RPA – s simple technology casting a long shadow? An exploratory study on matters related to the use of robotic process automation in a Norwegian financial institution. Supervisor: Jon Iden.
  • Impact on practice

    Impact on practice

    • Du Rietz, S. (2017). Debate article in Norwegian daily Bergens Tidende: e http://www.bt.no/btmeninger/debatt/Slutt-a-handle-hos-storkjedene-335211b.html

    • Du Rietz, S. (2017). September 27th, part of the jury for awarding the ‘Best Swedish Sustainability Report of the Year‘.

    • Du Rietz, S. (2017). February 22nd, talk on ‘Why is it important how we measure sustainability?’ at Rotary Bergenhus.

    • Iden, J. (2017). Prosessledelse i praksis. NHH Executive kortprogram, 8.-9. mai.

    • Iden, J. (2017). Veikart til digitalisering. Vårkonferansen ved NHH 30. mai.

    • Iden, J. (2017). Økonomer med teknologiforståelse. Teknisk Ukeblad 26. juni.

       

    • Iden, J. (2017). Prosessledelse i praksis. NHH Executive kortprogram 28.-29. september.

    • Iden, J. (2017). Digitale sjefer: strategi eller jåleri? SYSLA podcast 31. august.

    • Iden, J. and Bygstad, B. (2017). Hotellkjeden som takler nettgigantene. Dagens Næringsliv 8. oktober.

    • Iden, J. (2017). De nye digitalsjefene. SYSLA Live 29. oktober.

    • Iden. J. (2017). Burde kutte mindre i administrasjonen. Khrono.no 31. oktober.

    • Kaarbøe, K. (2017). Several meetings with different businesses, Laerdal Medical, Stavanger, Gjensidige, Oslo, Avinor, Oslo, Statoil.

    • Kaarbøe, K. (2017). How the ERM function influences decision-making in the organization. Seminar, Uppsala University 28. November.

    • Kaarbøe, K. (2017). Round table meetings at BBRT, April and at Business School in Stockholm, November.

    • Kraus, M. (2017). Nordic CFO Summit Event, “Digitalizing the finance function: hindering and supporting company growth?”, Stockholm School of Economics, October 12th.

    • Skaar, S. R. (2017). Førstelinjeleders rolle & perspektiv i endringsprosesser. Faglig innlegg på 2 ledersamlinger i Statoil. Stavanger, 16. mars og 5. april.

    • Skaar, S. R. (2017). Førstelinjeleders rolle & perspektiv i endringsprosesser. Faglig innlegg på 3 tett-på lederseminar i Statoil. Videokonferanse Sandsli – norsk sokkel, 21. april, 5. mai, og 30. juni.

    • Skaar, S. R. (2017). Ledelse i endring: Kjente utfordringer og gode grep. Storledersamling i Statoil avd. DPN. Sandsli, 26. oktober.

    • Skaar, S. R. (2017). Ledelse i endring: Kjente utfordringer og gode grep. Ledersamling i Statoil. Sandsli, 21. november.

    • Skaar, S. R. (2017). Ledelse i endring: Kjente utfordringer og gode grep. Storledersamling i Statoil avd. MMP. Sandsli, 30. november.

    • Stensaker, I. G. & Skaar, Silje R. (2017). Endringsledelse: hva gjør ledere som lykkes? Presentasjon på Statfjord ledersamling i Stavanger, 16. mars & 15. april.

    • Stensaker, I. G. (2017). Who do you think you are? Identity stories in the face of mergers. NUAS Communication Conference, June.

    • Stensaker, I. G. (2017). Forandring fryder? Årsaker til motstand mot endring. HR Norges årskonferanse. Nov.

    • Stensaker, I. G & Haueng, A.C. (2017). Omstilling: Den uforutsigbare gjennomføringsfasen. Econa fagseminar. Nov.

    • Stensaker, I. G. (2017). Fremtidsforetaket AS. Ukeavisen Ledelsen. August.

    • Stensaker, I. G. (2017). Fem år med fremtidsforskning. Ukeavisen Ledelsen. August.

    • Stensaker, I. G. (2017). Nei, vi er ikke født som motstandere. HR Norge. Oktober.

    • Stensaker, I. G. (2017). Omstilling. Video publisert av Dagens Perspektiv.Stensaker, I. G. (2017). Endringsledelse. Video publisert av Dagens Perspektiv.

    • Skaar, Silje R. (2017) Førstelinjeleders håndtering av utfordringer i implementering av strategiske endringer. Faglig innlegg på 6 ledersamlinger i Statoil våren 2017.

    • Du Rietz, Sabina (2016). Academic commentators. Prime Minister Erna Solberg’s Lehmkuhl lecture at NHH. September 29.
    • Du Rietz, Sabina. (2016).Member of the jury for awarding the best Swedish corporate sustainability report, organized by Bonnier media enterprise “Hållbarhetsaktuellt”
    • Du Rietz, S. (2015). Talade på Bergens Næringsråds Nettverk U37 kveldsmøte om bedriftens samfunnsansvar, 9. April 2015 på Chagall
    • Du Rietz, S. (2015). September 2015, spoke at NHH Forum about corporate sustainability and Aquaculture.
    • Du Rietz (2015). November 25th, interviewed by Reuters reporter. Commented on the use of GDP measurement in the Reuters story “The Greek Shipping myth”
    • Kaarbøe, Katarina (2016). Når det gjelder påvirkning på samfunnet:
    • Besøk hos flere selskap ifm diskusjon av virksomhetsstyringsmodell og bruk av risikostyring.
    • Meidell held a presentation at the Beyond Budgeting Roundtable Norway’s conference in September 2016 with the title: Integrert risiko- og virksomhetsstyring – hva skjer?
    • 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.
    • Stensaker, Inger G. (2016). Hva skaper vellykket endring? Seminar for ledergruppen v/Olav Vanvik. Statoil, Sandsli, 25. januar.