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Can health be subject to management control? Suggestions and experiences
Mälardalen University, School of Sustainable Development of Society and Technology. (Hållbar utveckling, arbetsliv, styrning/Mint)ORCID iD: 0000-0002-6006-188X
Mälardalen University, School of Sustainable Development of Society and Technology. (Hållbar utveckling, arbetsliv, styrning/Mint)
2006 (English)In: Stress in health and disease, Darmstadt: Wiley-VCH Verlag GmbH & Co , 2006, p. 22-Chapter in book (Other academic)
Abstract [en]

During the past decades, important steps have been taken to develop management and management control models that can be used relative to intangible resources such as health and competence. In this chapter we will account for ideas, experiences and the possible future for some of these models. We will draw upon experiences from Sweden. One of the reasons for doing so is that Sweden has been the subject of numerous initiatives and efforts regarding management and management control of different intangible resources. We have selected models that address health or human resources in a working environment context. The pedagogical idea underlying our selection is to illuminate problems and possibilities regarding management control and organisational change targeting health as an intangible resource.  After a brief resume concerning research on the correlation between health and profitability, we pass on to discuss experiences and possibilities of the different models. The models discussed are health in the balance sheet, health in the profit and loss account, human resource costing and accounting, recent management control methods and health statements. After presenting a case we conclude with a summary of different dilemmas.

Place, publisher, year, edition, pages
Darmstadt: Wiley-VCH Verlag GmbH & Co , 2006. p. 22-
Keywords [en]
human resource costing and accounting, health statements, management control, health and profitability
National Category
Business Administration
Identifiers
URN: urn:nbn:se:mdh:diva-1460DOI: 10.1002/3527609156.ch7Scopus ID: 2-s2.0-84891336920ISBN: 978-3-527-31221-4 (print)OAI: oai:DiVA.org:mdh-1460DiVA, id: diva2:113589
Available from: 2008-10-22 Created: 2008-10-22 Last updated: 2018-06-26Bibliographically approved

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Johanson, Ulf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf