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  • 1.
    Almqvist, Roland
    et al.
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Mårtensson, Maria
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Johanson, Ulf
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Den ansvarsfulla verksamhetsstyrningen: En idéskiss och några exempel från Västerås stad.2007Rapport (Övrigt vetenskapligt)
  • 2. Axelsson, Karin
    et al.
    Höglund, Linda
    Mårtensson, Maria
    Stockholms universitet, Sweden.
    Entrepreneurship as a Mean and an End: A Generation of Self-Conducted Managers?2015Konferensbidrag (Refereegranskat)
  • 3.
    Axelsson, Karin
    et al.
    Mälardalens högskola, Akademin för innovation, design och teknik, Innovation och produktrealisering.
    Höglund, Linda
    Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, Industriell ekonomi och organisation.
    Mårtensson, Maria
    Stockholms universitet, Sweden.
    Is what’s good for business good for society?: Entrepreneurship in a school setting2018Ingår i: The Dynamics of Entrepreneurial Contexts.: Frontiers in European Entrepreneurship Research / [ed] U. Hytti, R. Blackburn & S. Tegtmeier, Edward Elgar Publishing, 2018, s. 54-75Kapitel i bok, del av antologi (Refereegranskat)
  • 4.
    Axelsson, Karin
    et al.
    Mälardalens högskola, Akademin för innovation, design och teknik, Innovation och produktrealisering.
    Mårtensson, Maria
    Stockholms universitet, Sweden.
    Introducing Entrepreneurship in a School Setting - Entrepreneurial Learning as the Entrance Ticket2015Ingår i: The 8th International Conference for Entrepreneurship, Innovation and Regional Development, Sheffield: Sheffield University , 2015, s. 756-772Konferensbidrag (Refereegranskat)
    Abstract [en]

    The prevailing economic world order relies on financial progress and business development, and entrepreneurship is seen as an important means to achieve this. To inspire the development of an entrepreneurial mind-set among citizens, public initiatives through education has improved and consequently entrepreneurship education is booming. Positioning our research within the discussion regarding entrepreneurship as a broader societal phenomenon, our contribution lies within a much less researched context – entrepreneurship in the lower secondary school. In this context we focus on the teachers’ perspective to investigate how they approach entrepreneurship and what they actually do when teaching it. Our results indicate that there has been a change in terminology from entrepreneurship to entrepreneurial learning. Furthermore, there has been a change in practice. The empirics show that an entrepreneurial learning approach includes real-life connected projects, collaboration with the surrounding community and practising entrepreneurial skills. Adding to this, working with entrepreneurial learning has in this context resulted in enhancing the motivation of pupils as well as a changed perspective on teaching and learning. Our theoretical contribution lies within the literature on societal entrepreneurship, providing a conceptual model of entrepreneurship education in lower secondary education which is an attempt to clarify and enrich the discussion the discussion on a definition of entrepreneurship in a school setting.

  • 5.
    Axelsson, Karin
    et al.
    Mälardalens högskola, Akademin för innovation, design och teknik, Innovation och produktrealisering.
    Mårtensson, Maria
    Stockholm University, Sweden.
    Höglund, Linda
    Örebro university, Sweden.
    Entrepreneurship in a School Setting – Constructing a Generation of Self-Conducted Managers?2015Ingår i: Research in Entrepreneurship and Small Business RENT2015, 2015Konferensbidrag (Refereegranskat)
    Abstract [en]

    Purpose: to enhance our understanding of how entrepreneurship is translated into the school setting and possible consequences of its interpretations in regard to citizens and the surrounding society. Design/methodology/approach – We take a discourse approach drawing upon governmentality and the concepts of program and technology. In this paper we have a specific focus on how a programmatic initiative - a strategy for implementing entrepreneurship in schools - is made operable in practice by means of a technology – a competence development initiative - which is something that so far has been scarce in prior research. Findings – The results shows the process of how entrepreneurship gets translated into a new discourse of an entrepreneurial approach, which takes on a broader perspective including a life-long learning, cooperation with the society and democratic values. In this way stretching the program beyond its initial intentions. Moreover, that the entrepreneurial approach could come with unintended consequences that are related to democratic values which the discourse tend to marginalize or exclude. Originality/value of the paper – There has been a lack of studies that focus on the process of how programs of entrepreneurship is translated and made operable in the school setting. We are also questioning what is often taken for granted when it comes to entrepreneurship in schools i.e. what is good for business is good for education and society in large

  • 6.
    Berglund, Karin
    et al.
    Mälardalens högskola, Akademin för innovation, design och teknik.
    Dahlin, Maria
    Mälardalens högskola, Akademin för innovation, design och teknik.
    Johansson, Ulf
    Mälardalens högskola, Akademin för innovation, design och teknik.
    Mårtensson, Maria
    Mälardalens högskola, Akademin för innovation, design och teknik.
    Book review: Making Sense of Intellectual Capital: Designing a Method for the Valuation2005Ingår i: European Accounting Review, Vol. 14, nr 3, s. 160-162Artikel i tidskrift (Övrigt vetenskapligt)
  • 7.
    Catasús, Bino
    et al.
    Stockholm University, School of Business.
    Mårtensson, Maria
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Skoog, Matti
    Stockholm University.
    The Communication of Human Accounts: Examining models of sensegiving2009Ingår i: Human Resource Costing and Accounting, ISSN 1401-338X, Vol. 13, nr 2, s. 163-179Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Abstract:

    Purpose – The purpose of the paper is to reflect on how sensegiving cues are encapsulated in models of reporting for human resources. This has been by investigating elements, arguments and formats of the models.

    Design/methodology/approach – This paper focuses on the three discourses of human resource reporting that Jan-Erik Gröjer is a part of. This paper is an appreciation of the importance of Jan-Erik's work in the field of human resource communication as well as an illustration of how ideas and models changes over time.

    Findings – The paper concludes that: there is no coherent idea of how sensegiving should be made in order to affect the sensemaking processes of human resources, the models emanate from different forms of critiques and the sensegiving cues change accordingly, and accounting for human resources has an ethical dimension.

    Practical implications – The choice of model for reporting on human resources affects not only the content of the human resource report (the what and how question), but also affected by which arguments are considered as most efficient in the sensegiving process.

    Originality/value – The paper contributes to the understanding of how sensemaking is dependent on which sensegiving cues bring forward in the accounts of human accounts.

  • 8.
    Dahlin, Maria
    et al.
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Mårtensson, Maria
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Doubleness of Metaphors in management: Examples from BSC and CRM.2005Konferensbidrag (Övrigt vetenskapligt)
  • 9.
    Hasche, Nina
    et al.
    Handelshögskolan Örebro Universitet, Sweden.
    Höglund, Linda
    Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, Industriell ekonomi och organisation.
    Mårtensson, Maria
    Stockhol Business School, Stockholms Universitet, Sweden.
    Reconstructing trust through a transformation process: The case of the Swedish Public Employment Service2018Ingår i: IRSPM Conference in Edinburgh 11-14 of April. Panel 38. Strategic management and public service performance in the New Public Governance Era, 2018Konferensbidrag (Refereegranskat)
    Abstract [en]

    A strategic transformation process of a Swedish agency, i.e. the Swedish Public Employment Service, is discussed from a trust framework. Lately, the agency has been heavily criticized internally (by managers and employees) and externally (by different stakeholders) for failing in fulfilling its goals and deliver inadequate services. In 2014, the agency launched a new strategy – to become trustworthy and to deliver better services to its customers. It was the agency’s attempt to move away from the old authoritarian bureaucratic management style towards introducing trust-based management control. The old and the new way of managing the agency creates tensions that are difficult to overcome and where mistrust at different levels within the organization is a major obstacle affecting the ongoing transformation process. The aim of this paper is to shed light on how trust is reconstructed in vertical and horizontal relationships within a public service delivery agency that experiences an extensive transformation process. Drawing upon a processual case study approach, we have conducted 65 interviews, observations and document studies. The results show how the agency have suffered from low levels of trust in both vertical and horizontal relationships and that low levels of trust in vertical relationships seem to have negative impact on horizontal collaborations within the agency. The paper contributes to previous research in the following ways. First, the reconstruction of trust is discussed from a time perspective, pointing at the importance of discussing the development of trust in terms of a past, a present and a future. Second, within the paper, trust is discussed in both vertical relationships (i.e. relationships between employees/managers) as well as horizontal relationships (i.e. relationships between co-workers) within the same analytical framework, which enables a discussion about the impact of trust development in vertical relationships on the development of trust in horizontal relationships and vice versa.

  • 10.
    Holmgren Caicedo, Mikael
    et al.
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Maria, Mårtensson
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    The makings of a statement: accounting for employee health2010Ingår i: Journal of Human Resource Costing & Accounting, ISSN 1401-338X, Vol. 14, nr 4, s. 286-306Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Purpose – The purpose of this paper is to explore how the idea of health statements is constructed and on what assumptions it rests. Design/methodology/approach – Published health statements from the Swedish municipality of Umea ̊ are analysed in terms of the rhetoric of the arguments that are presented. This is done in order to identify the assumptions the arguments rest on.

    Findings – Although no empirical proof is provided, the arguments presented in the health statements of Umea ̊ municipality follow a logic that goes from success factors to good results via employee health and satisfaction as a proxy of internal quality of work that in turn is assumed to create good quality of service. The construction of that logic is concomitantly the production and reproduction of a moral system of values that rest on the ambiguousness and implicitness. Originality/value – A discussion about the assumptions expressed in Umea ̊ municipality’s health statements, how they are constructed to make the management accounting of employee health work and the construction of morals that is implicit in that system.

     

  • 11.
    Holmgren Caicedo, Mikael
    et al.
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Mårtensson, Maria
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Extensions and intensions of management control—The inclusion of health2010Ingår i: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 21, nr 8, s. 655-668Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Interest in management control of intangibles has grown remarkably during the last decades and now includes managing employee health. Research in this field is so far in the early stages: few empirical studies have been undertaken and fewer studies take into consideration the implications of such systems. In this paper we wish to contribute to the field with a qualitative study of instances of management control of health in ten Swedish organizations.

    Many good intentions lie behind the idea of making health and ill-health a subject for management control and the expected results are very positive—lower sick-leave rates, reduction of costs and human suffering. Such intentions stand for an intension, i.e. the ideas, properties or state of affairs that are connoted by a word or symbol, in this case what can be connoted by the concept of management control of health, its conceptual position. An intension, however, is not given insofar as a word or concept may be associated to more than one. Thus we set out to interpret management control of health in terms of two conceptual positions, modernism and postmodernism, in order to bring forth two very different intensions of management control of health: one where the practice is seen as an investment with a purpose to visualize ill-health and increase efficiency by putting in place measures to increase employee health; the other where the practice is seen as a means to make the individual accountable in order to be able to intensify control and colonize leisure.

     

  • 12.
    Holmgren Caicedo, Mikael
    et al.
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Mårtensson, Maria
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Roslender, Robin
    School of Management and Languages, Heriot-Watt University, Edinburgh, UK.
    Managing and measuring employee health and wellbeing: a review and critique2010Ingår i: Journal of Accounting and Organizational Change, ISSN 1832-5912, Vol. 6, nr 4, s. 436-459Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Purpose – The purpose of this paper is to identify the case for taking employee health and wellbeing into account in some way and to consider a range of objections that might be raised against such exercises. Design/methodology/approach – The paper identifies the existence of a persistent sickness absence as a cause for concern for a range of stakeholders and how it might be accounted for in the light of recent developments within the intellectual capital field. Attention then turns to some of the difficulties such well meaning interventions might encounter, and briefly considers how a self-accounting approach might in some part overcome these.

    Findings – The paper finds that a programme of empirical research within the field of employee health and wellbeing is now required to ensure that employee health and wellbeing into account. Practical implications – While predominantly a discursive contribution to the literature, the paper incorporates some discussion of innovative accounting interventions.

    Originality/value – In contrast to viewing sickness absence from a cost perspective, the paper encourages stakeholders to embrace a wider spectrum of ways of seeing to better understand employee health and wellbeing issues in the work place.

     

  • 13.
    Höglund, Linda
    et al.
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Holmgren Caicedo, Mikael
    Stockholm University.
    Mårtensson, Maria
    Stockholm University.
    Robotdalen Version 2.0: Challenges and opportunities in the emergence of a new board2014Ingår i: IRSPM XVIII Eighteenth Annual Conference of the International Research Society for Public Management (IRSPM): Panel E5 – In middle of a crowded intersection: The governance of public and non-profit organizations facing the challenge of balancing performance, democracy and accountability, 2014, s. 1-28Konferensbidrag (Övrigt vetenskapligt)
    Abstract [en]

    Robotdalen - a Swedish robotics initiative with the goal to enable commercial success of new ideas and research - can be defined as a small entrepreneurial hybrid organization that includes private and public organizations. Almost a decade after its creation, Robotdalen is facing new challenges such as the need to balance between the entrepreneurial features that hitherto characterized the organization and the increasingly established and structured governance work practices, routines and procedures. Trying to create this balance has been found, both in research and in practice, to be a major challenge and there has been several calls for research (Ireland & Webb 2007; Kuratko & Audresch 2009; Schindehutte & Morris 2009; Kyrgidou & Huges 2010; Luke et al. 2011; Foss & Lyngsie 2012). There is also a lack of empirical contributions and studies on public organizations in a context of governance, entrepreneurship and strategic matters (Klein 2013).

    In this paper we ask: How is Robotdalen governed in order to on the one hand create order, structure, predictability and sustainability, while on the other find their own innovative solutions to problems that cannot be standardized or predicted? In this context the governance function of the board becomes important both as the maintainer of what is working in the organization, but also as a developer that renews the organization for future challenges. Therefore, we intend to highlight the performance of governance structures, which so far have been understudied in previous research (Minichilli 2009). There has also been a call for further research on boards in a setting of small organizations (c.f. Minichilli & Hansen 2007; Huse 2008). We intend to meet this call by contributing to the theoretical field of entrepreneurship in established organizations and the field of management governance, i.e. how the board of directors enables, develops and sustains the entrepreneurial spirit an in an inter-organizational relationship (IOR) setting.

    The findings show the importance to review the composition, role and function of the board when it comes to govern an IOR. Thus, acting in a complex setting of both private and public actors not only poses challenges of monitoring different stakes and interests (cf. Holmgren Caicedo & Mårtensson 2012), but also differences in strategic goals and views on value e.g. public actors put forth values of democracy and accountability, while private actors emphasized values of growth and profitability. In order to achieve this Robotdalen had to take some innovative and entrepreneurial actions in regards to the board’s composition, role and function.

    To sum it up, in line with suggested research our paper aims to understand governance mechanisms, i.e. structures and processes designed at reconciling the interest of different stakeholders within a board of directors and their governance of IORs. In this sense we relate to the topic of board and organizational outcomes as performance and innovation.

  • 14.
    Höglund, Linda
    et al.
    Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, Industriell ekonomi och organisation.
    Holmgren Caicedo, Mikael
    Stockhol Business School, Stockholms Universitet, Sweden.
    Mårtensson, Maria
    Stockhol Business School, Stockholms Universitet, Sweden.
    The renewal journey of the Swedish Public Employment Service: a balancing act between management control and entrepreneurship2016Ingår i: Transparency and Trust in Public Services, 2016Konferensbidrag (Refereegranskat)
  • 15.
    Höglund, Linda
    et al.
    Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, Industriell ekonomi och organisation.
    Holmgren Caicedo, Mikael
    Stockholms Universitet, Sweden.
    Mårtensson, Maria
    Stockholms Universitet, Sweden.
    Svärdsten, Fredrik
    Stockholms Universitet, Sweden.
    Management accounting of control practices: a matter of and for strategy2016Ingår i: Everyday life in public sector organizations, 2016Konferensbidrag (Övrigt vetenskapligt)
    Abstract [en]

    The present article asks how strategy is expressed through different strategic management accounting (SMA) techniques in a public organization - the Swedish Transport Administration. Strategic management (SM) emphasizes the importance of long-term, proactive and holistic thinking in strategic work. The results of this study, however, shows that these characteristics are much more difficult to represent in public organizations. This is due to the contextual conditions in the public sector. For example, public organizations do not have the authority to influence all aspects of SM. The results also show that it is not only the contextual conditions that a public organization must take into account in order to understand its strategic work, but also the management practice and the specific SMA techniques used. One conclusion is that we need another dimension of strategic management accounting, namely management accounting of control practices. On the basis of the identified tensions in relations to SMA, namely between; parts/hole, short-/ long-term, reactivity / proactivity and complexity/simplicity, we propose a conceptual model to characterize management accounting of control practices with reference to strategy.

  • 16.
    Höglund, Linda
    et al.
    Mälardalens högskola, Akademin för ekonomi, samhälle och teknik.
    Holmgren Caicedo, Mikael
    Stockhol Business School, Stockholms Universitet.
    Mårtensson, Maria
    Stockholm University, Sweden.
    Svärdsten, Fredrik
    Stockhol Business School, Stockholms Universitet.
    Spänningar i styrningen: en strategisk angelägenhet: en fallstudie inom Trafikverket2016Rapport (Övrigt vetenskapligt)
    Abstract [sv]

    Denna rapport utgör resultatet av delprojekt 2 i ett större treårigt projekt som Akademinför ekonomistyrning i staten (AES) vid Företagsekonomiska institutionen, Stockholmsuniversitet, driver i samarbete med Trafikverket. Finansiering har skett inom ramen förFoI-portfölj nummer sex, Trafikverket – en modern myndighet. Målet med delprojekt 2 äratt utveckla kunskap om Trafikverkets verksamhetsstyrning genom att identifiera ochförstå de utmaningar som uppstår vid översättningen av strategier från övergripandestrategisk ledningsnivå till operativ nivå. Detta har skett genom att fördjupa kunskapenom både det strategiska arbetet och verksamhetsstyrningen in Trafikverket.Tidigare delrapporter inom projektet har visat att det i praktiken uppstår svårigheter närTrafikverkets övergripande strategier förverkligas i verksamhetsstyrningen. Det återfinnsbland annat en utmaning i att kunna hantera både vertikala och horisontella krav inomramen för den strategiska styrningen eftersom spänningar mellan Trafikverkets strategieroch andra styrformer och –verktyg uppstår. Följande fråga har således väglett arbetet medrapporten: vilka spänningar uppstår i styrning i relation till strategin? Rapportens syfte äratt bidra till förståelsen för relationen mellan verksamhetsstyrning och strategiskt arbeteinom statliga myndigheter.Strategiforskning betonar hur viktigt det är att en organisation i sitt strategiskaarbete är långsiktig, proaktiv och helhetsorienterad. Dock visar resultaten av denna studieatt långsiktighet, proaktivitet och helhetsorientering är betydligt svårare att föreverkliga ioffentlig sektor. Detta beror på att de kontextuella förutsättningarna i offentlig sektorskiljer sig från de i privat sektor. Bland annat ”äger” inte en offentlig organisationmöjligheterna att påverka alla aspekter i den strategiska styrningen. Resultaten visar ocksåatt det inte bara är de kontextuella förutsättningarna som en offentlig organisation måsteta hänsyn till för att förstå sitt strategiska arbete, utan även den styrningspraktik och despecifika styrningsverktyg som används i verksamheten. Dessa olika styrningspraktikeroch specifika styrningsverktyg bidrar till att rikta verksamheten åt olika håll, ibland ienlighet med den formulerade strategin och ibland i andra riktningar.En slutsats är att det i en verksamhets styrning finns ett behov av ytterligare endimension av styrning, nämligen styrning av styrning. På basis av de spänningar somgenom denna studie identifierats, nämligen 1) del/helhetssyn i styrningen, 2)kortsiktighet/långsiktighet i styrningen, 3) reaktivitet/proaktivitet i styrningen och 4)komplexitet/enkelhet i styrningen, föreslås sålunda en konceptuell modell för attkaraktärisera verksamhetsstyrningen i förhållande till strategin.

  • 17.
    Höglund, Linda
    et al.
    Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, Industriell ekonomi och organisation.
    Mårtensson, Maria
    Linne Universitetet, Ekonomihögskolan och Stockhol Business School, Stockholms Universitet.
    Entrepreneurship a Managerial Tool for Renewal: The Case of the Swedish Public Employment Service2018Ingår i: IRSPM Conference in Edinburgh 11-14 of April. Panel 38. Strategic management and public service performance in the New Public Governance Era, 2018Konferensbidrag (Refereegranskat)
    Abstract [en]

    The purpose of this paper is to study how strategic and entrepreneurial processes develop in a public-sector organization. We do this through the theoretical lens of Strategic Entrepreneurship (SE).  Previous literature on SE practices have identified a number of organizational aspects such as culture, structure, and leadership that are important to manage in order to benefit from new opportunities and strategic actions. So far, there is little knowledge about SE practices in the public sector and its possible consequences. There are also few qualitative studies within SE. When more qualitative features of SE are attained, it can provide a better understanding of the phenomenon of entrepreneurship in established organizations and SE. In line with this, our study is based on a longitudinal and qualitative process approach focusing on the work of the Swedish Public Employment Services (SPES) efforts to realize its new strategy through entrepreneurial processes. The results showed that there are several tensions between previous culture, leadership and structure in relation to entrepreneurial processes. We have contributed to previous literature by focusing on the organizational aspects of these tensions and the SE practices of balancing strategic management and entrepreneurship. Our results also show how entrepreneurial processes become the solution to strategic management problems in the public sector and a managerial tool for renewal.

  • 18.
    Höglund, Linda
    et al.
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Mårtensson, Maria
    Stockholm Business School.
    Holmgren Caicedo, Mikael
    Stockholm Business School.
    And Now Lean: Discursive Practices and their Consequences in Two Organizations2013Konferensbidrag (Övrigt vetenskapligt)
    Abstract [en]

    How people write and talk about lean, a management concept, has consequences for how we think andact towards lean as a phenomenon in research as well as in practice. It is therefore important to studyhow discourses are used to prioritize specific views and the possible consequences of such use. To thateffect we have studied the implementation of lean in one private and one public organization from adiscursive psychology approach. There is however no consensus about what lean is or about theconsequences its interpretation might bring. Studying the discursive practices that position lean in textand talk it is clear that multiple discourses are used as a flexible resource on different discursive levels(individual text and talk, local discourses of the organization and societal discourses) to make sense ofthe implementation of lean. In this way we contributing to research on lean in a context of managementand organizational research by showing how discourses are deployed in interaction by people in textand talk to perform specific functions such as justify, legitimize, claim and criticize.

  • 19.
    Höglund, Linda
    et al.
    Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, Industriell ekonomi och organisation.
    Mårtensson, Maria
    Stockholms universitet, Sweden.
    Holmgren Caicedo, Mikael
    Akademin för Ekonomistyrning i staten (AES), Sweden.
    Managing Paradoxes in Governance: Tensions in the Emergence of a New Board2015Ingår i: Contingency, Behavioural and Evolutionary Perspectives on Public and Nonprofit Governance / [ed] L. Gnan, A. Hinna & F. Montedur, Emerald Group Publishing Limited, 2015, 1, s. 3-30Kapitel i bok, del av antologi (Refereegranskat)
    Abstract [en]

    Taking a micro-perspective of governance that includes problem-solving and stakeholder involvement capabilities as part of the strategic steering role, we wish to contribute to the understanding of the human side of governance. Thus we have studied the relationships between the board and its management and stakeholders, and in so doing we recognize internal and external actors as well as the board itself, and how they all contribute to the implementation of the governance function.

    Methodology/approach

    Based on an interpretative approach that focuses on change over time, we performed a qualitative empirical study of the governance of Robotdalen, a small non-profit public organization in Sweden that is a joint public and private collaboration. This chapter forms part of a longitudinal study that has been carried out since 2009. It is based primarily on interviews with board members, management and other stakeholders, and complemented by document studies and observations.

    Findings

    Governance practice entails multiple and multilevel tasks, and the tensions between representativeness/professional boards, conformance/performance, and controlling/partnering up with management, are prevalent in both small non-profit and public organizations. According to our results the apparent choice between the extremes of each tension is, however, not a choice at all but rather a balancing act. In trying to balance tensions through collaboration between managers, board, financiers, and the hosting university, new governance structures and practices emerge at the organizational level.

    Originality/value

    By following the process of the emergence of a new board, we illustrate how various actors work together to co-produce governance functions in practice. In the past little or no effort has been made to take into account contextual factors such as organizational size – an aspect that may influence or shape board characteristics and work methodology. We therefore attempt to do so in our chapter, by studying the emergence of a new board in a small public organization, what possible paradoxes and tensions are involved in such work, and how such tensions are managed.

  • 20.
    Höglund, Linda
    et al.
    Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, Industriell ekonomi och organisation.
    Mårtensson, Maria
    Företagsekonomiska institutionen, Stockholms universitet, Sweden.
    Holmgren Caicedo, Mikael
    Företagsekonomiska institutionen, Stockholms universitet, Sweden.
    Svärdsten, Fredrik
    Företagsekonomiska institutionen, Stockholms universitet, Sweden.
    Strategic Management in the Public Sector: How tools enable and constrain strategy-making2018Ingår i: International Public Management Journal, ISSN 1096-7494, E-ISSN 1559-3169, Vol. 21, nr 5, s. 822-849Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Despite growing interest in discourse and strategy, few studies have examined their role in the public sector. This study uses the concept of interpretative repertoires, i.e., localized discourses, to examine how facts are constructed about strategic work in a central government agency. It analyzes strategic work in relation to the public sector context and draws attention to power struggles among different repertoires in this context. The identified repertoires can be related to wider public sector management discourses that civil servants need to balance in their strategic work. These discourses can both enable and constrain strategy work, and we conclude that strategy in the public sector needs to be understood in relation to these discourses.

  • 21.
    Höglund, Linda
    et al.
    Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, Industriell ekonomi och organisation.
    Mårtensson, Maria
    Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO).
    Safari, Aswo
    Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, Industriell ekonomi och organisation.
    Expectations and the performance of governance functions between a board, management and other stakeholders: the case of Robotdalen2018Ingår i: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 22, nr 4, s. 805-827Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Previous research has called for an enhanced understanding of the dynamic and interactional aspects of board work in public sector governance. Using a longitudinal case study of Robotdalen, this paper attempts to meet this call through a processual and qualitative study of board work in public organisations. The aim of the paper is to enhance our understanding of the human side of governance and the interactions between a board, the management in the governed organisation and other stakeholders. We do this by addressing the theoretical concept of an expec- tations gap. The results demonstrated how funding regimes in uence governance functions, structures and practices at the organisational level, and how internal actors such as managers also carry out governance functions. Moreover, the results show how an expectations gap shifts and changes over time. In this way we have contributed a more nuanced theoretical understanding of how the governance func- tion is co-produced and the importance of understanding the expectations gap to further understand the dynamics of public sector board work.

  • 22.
    Höglund, Linda
    et al.
    Stockholm University, Sweden.
    Mårtensson, Maria
    Stockholm University, Sweden.
    Safari, Aswo
    Stockholm University, Sweden.
    The impact of different types of trust: Interaction between an organization and its governing board2015Ingår i: IRSPM2015, 2015Konferensbidrag (Refereegranskat)
    Abstract [en]

    The aim of this paper is to study the fluctuation of trust in a context of interaction between a board and a governed organization in the public sector. This paper is a response to the recent call on qualitative studies for understanding the complexity of interaction between boards and their governed organization and calls for adopting trust in this setting for understanding board efficiency and organizational performance. Based on empirical findings, we introduce and advance the fluctuation of trust in the public sector literature. This paper shows that trust is a complex and multidimensional concept. The types of trust discussed in this paper are cognitive, affective, contractual, competence and goodwill trust. The paper adds knowledge on how trust fluctuates and changes facets in the interaction process between a governing board and a governed organization. The multidimensionality of trust and its fluctuation effects captures the complexity in the interaction process and shows the importance of developing different types of trust for the benefit of organizational performance. We believe that trust fluctuation has the potential to advance our knowledge on the strength of different types of trust at different occasions in the interaction process.

  • 23.
    Höglund, Linda
    et al.
    Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, Industriell ekonomi och organisation.
    Safari, Aswo
    Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, Industriell ekonomi och organisation.
    Mårtensson, Maria
    Stockholm University, Sweden.
    The impact of types of trust in the public sector: a case study approach2019Ingår i: International Journal of Public Sector Management, ISSN 0951-3558, E-ISSN 1758-6666, nr 2, s. 247-263Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Purpose

    The purpose of this paper is to study how different types of trust develop and change over time in the collaboration between an organization and its board.

    Design/methodology/approach

    This paper is a response to a recent call to apply the concept of trust in understanding the collaboration between a public organization, its board, and other stakeholders. Here, the authors study a single case, and based on a longitudinal in-depth case study method covering the period of 2003–2015, the authors have conducted 27 interviews, including the CEO and all the board members.

    Findings

    The authors introduce and advance the concept of trust in the public sector literature on board work. This paper shows that trust is complex and multidimensional at different units of analysis. The types of trust discussed in this paper are cognitive, affective, contractual, competence, and goodwill. Different types of trust are developed to make the collaboration between a governed organization and its board to work.

    Research limitations/implications

    Because this paper uses the case study method and only studies one single case, the findings of this paper might be questioned on the issue of generalization.

    Originality/value

    The authors conceptualize and adopt trust as a multidimensional, dynamic concept, and with different units of analyses, capture the nature of the collaboration between a public organization and its board, and its complexity.

  • 24.
    Johanson, Ulf
    et al.
    Uppsala University, Sweden.
    Maria, Mårtensson
    Stockholm University, Sweden.
    Matti, Skoog
    Stockholm University, Sweden.
    Measuring to Understand Intangible Performance Drivers2001Ingår i: European Accounting Review, ISSN 0963-8180, Vol. 10, nr 3, s. 407-437Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    The present qualitative study explores what eleven Swedish organizations have system- atically worked at to increase the understanding of the importance of intangibles as performance drivers. The present analysis is accomplished using a combination of evolutionary theory, knowledge-based theory and organizational learning. The results indicate that assets in an accounting sense seem to be of less interest than perceptions of activities that enable future performance. These ‘enablers’ are often customer and employee perceptions of individual, organizational and relational competence. The way for the Ž rms to ascertain a continuous organizational learning process with respect to the value creation chain is to measure intangibles as well as to maintain organizational routines that ensure the transformation of measurement results into action.

  • 25.
    Johanson, Ulf
    et al.
    Stockholm University.
    Maria, Mårtensson
    Stockholm University.
    Matti, Skoog
    Stockholm University.
    Mobilizing Change through the Management Control of Intangibles2001Ingår i: Accounting, Organization and Society, ISSN 0361-3682, Vol. 26, nr 7/8, s. 715-733Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    This qualitative study explores the management control of intangibles in three Swedish companies. The present analysis is discussed in terms of four theoretical perspectives, namely, evolutionary, action, organizational learning and structuration theory. The results indicate that such enablers of performance as customer and employee perceptions of individuals and organizational and relational competence are the key attributes that firms address. Equally important, however, are different routines that facilitate learning and the transformation of knowledge into action. Routines additional to surveys include statistical analysis, benchmarking, dialogues, salary bonuses, and contracts.

  • 26.
    Johanson, Ulf
    et al.
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Mårtensson, Maria
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Hälsobokslutsparadoxen2006Ingår i: Hälsans styrning av arbetet, Lund: Studentlitteratur , 2006, s. 199-221Kapitel i bok, del av antologi (Övrigt vetenskapligt)
  • 27.
    Johanson, Ulf
    et al.
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Mårtensson, Maria
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Management Control of Intangibles in Universities.: A case study of cooperation between a university and the society2009Konferensbidrag (Övrigt vetenskapligt)
  • 28.
    Maria, Mårtensson
    Mälardalens högskola, Ekonomihögskolan.
    Is political arithmetic still alive?Ingår i: Critical Perspectives on AccountingArtikel i tidskrift (Refereegranskat)
  • 29.
    Mårtensson, Maria
    Mälardalens högskola, Ekonomihögskolan. Stockholm University School of Business, Stockholm, Sweden.
    A critical review of knowledge management as a management tool2000Ingår i: Journal of knowledge management, ISSN 1367-3270, Vol. 4, nr 3, s. 204-216Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Over the past several years there have been intensive discussions about the importance of knowledge management within our society. The management of knowledge is promoted as an important and necessary factor for organisational survival and maintenance of competitive strength. To remain at the forefront organisations need a good capacity to retain, develop, organise, and utilise their employees’ capabilities. Knowledge and the management of knowledge appear to be regarded as increasingly important features for organisational survival. Explores knowledge management with respect to its content, its definition and domain in theory and practice, its use and implications, and to point out some problems inherent in the concept. The main contribution of this paper is an extensive literature survey on knowledge management.

  • 30.
    Mårtensson, Maria
    Mälardalens högskola, Ekonomihögskolan.
    Drömmar om något bättre: Om managementmodeller, mätningar och människor2007Doktorsavhandling, sammanläggning (Övrigt vetenskapligt)
    Abstract [en]

    For several years I have, from a management control perspective, followed the development and application of several popular management models, for example, the knowledge management, balanced scorecard, and intellectual capital models. This thesis, comprising four papers and an extended covering paper, contributes to the management control field by discussing and problematizing management models and how they describe humans by means of measurement.

    This thesis thus does not emphasize the various possibilities for measurement, but rather how measurement is becoming important and what measurement processes might accomplish. Confidence in measurements is great, and the literature often argues for their importance. Furthermore, there is extensive discussion of what factors should be measured and how they should be measured. However, adages such as ‘What gets measured gets managed’ are rarely discussed or problematized.

    The dream of better visualizing humans in organizational management models is sometimes expressed in powerful terms, both poetic and dreamlike. If only humans were better visualized, the value-creation process would become more understandable, benefiting everyone and burnishing the image of the good organization. However, it sometimes seems as though this initial dream has become blurred, and measurement per se has tended to overshadow the initial vision. In that case, management models become not just tools, means to attaining the dream, but gradually become ends in themselves.

    There seems to be a contradiction between the idea of visualizing humans in organizational management models and the results of these models. Paradoxically, these management models are not necessarily making people visible – as was intended; rather, the risk is that they may actually make people less visible, or even invisible. Humans have become bare numbers, and where there is no feedback to ‘flesh and blood’ (i.e., humans), measurements risk losing their purpose. The question remains whether humans are actually made more visible by the measurements used in ‘new’ management models, or whether organizations risk rendering humans invisible and reducing them to objects.

  • 31.
    Mårtensson, Maria
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Health and Management Control?: Perspectives and ambiguities2007Konferensbidrag (Refereegranskat)
  • 32.
    Mårtensson, Maria
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Intellectual capital and political arithmetic in Sweden: Visions and aims revisited2006Ingår i: Proceedings from 2nd Workshop on Visualizing and Managing Intangibles and Intellectual Capital, Maastricht, the Netherlands, October 25-27, 2006., 2006Konferensbidrag (Refereegranskat)
  • 33.
    Mårtensson, Maria
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Intellectual Capital and Political Arithmetic in Sweden: Visions and ambitions revisited2006Ingår i: Paper presented at Workshop XI, Ekonomi- och verksamhetsstyrning, February 2-3, 2006, Ronneby, Sweden., 2006Konferensbidrag (Övrigt vetenskapligt)
  • 34.
    Mårtensson, Maria
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Measuring health?: Perspectives and ambiguities2007Ingår i: Work Health and Management Control, Stockholm: Thomson Fakta , 2007, s. 337-352Kapitel i bok, del av antologi (Övrigt vetenskapligt)
  • 35.
    Mårtensson, Maria
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Measuring health: Perspectives and ambiguities2007Ingår i: Paper presented at 13th Annual International Sustainable Development Research Conference, June 10-12, 2007, Västerås, Sweden., 2007Konferensbidrag (Övrigt vetenskapligt)
  • 36.
    Mårtensson, Maria
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Recounting Counting and Accounting: From Political Arithmetic to Measuring Intangibles and Back2009Ingår i: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 20, nr 7, s. 835-846Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Humans have, for centuries, measured and quantified their world and themselves in various ways. This ‘quantifying impulse’ reached an early peak in Europe in the era of political arithmetic, from the late seventeenth through the eighteenth centuries. The overall purpose of this paper is to examine contemporary attempts to measure intangible qualities and to compare them to similar attempts from the political arithmetic era. The discussion is structured using three themes; the idea of balance, the search for correlations and the conception of human nature. The findings of the paper indicates that the era of political arithmetic is not so distant at it might seems.

  • 37.
    Mårtensson, Maria
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Visualising intangibles: Measuring and reporting in the knowledge economy, StefanoZambon (editor), Giuseppe Marzo (editor), 2007, Ashgate Aldershot, UK, xiv +282pages, $ 114.95, €72.37, ISBN 978202754624628202010Ingår i: The International Journal of Accounting, ISSN 0020-7063, Vol. 45, nr 4, s. 493-496Artikel, recension (Övrigt vetenskapligt)
  • 38.
    Mårtensson, Maria
    et al.
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Bjurström, Erik
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Mer mätning bättre styrning?2010Ingår i: Företagsekonomins frågor / [ed] Nils Brunsson, Stockholm: SNS Förlag , 2010, s. 164-171Kapitel i bok, del av antologi (Övrigt vetenskapligt)
  • 39.
    Mårtensson, Maria
    et al.
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Dahlin, Maria
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Lärande och erfarenheter inom växtkraft mål 3 - en förstudie.2006Rapport (Övrigt vetenskapligt)
  • 40.
    Mårtensson, Maria
    et al.
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Holmgren Caicedo, Mikael
    The School of Management and Economics, Växjö University .
    Expanding the Borders of Management Control: The Inclusion of Health2008Ingår i: Proceedings from 31th Annual Congress of the European Accounting Association, Rotterdam, The Netherlands, April 23-25, 2008., 2008Konferensbidrag (Refereegranskat)
  • 41.
    Mårtensson, Maria
    et al.
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Holmgren Caicedo, Mikael
    The School of Management and Economics, Växjö University .
    Är svensk arbetslivsforskning prioriterad?: En studie av svenska lärosätens forskningsstrategier2008Rapport (Övrig (populärvetenskap, debatt, mm))
  • 42.
    Mårtensson, Maria
    et al.
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Holmgren, Mikael
    School of Management and Economics, Växjö University.
    Extensions of Management Control: An Exploration Study of its Recent Developments into the Domain of Health2007Ingår i: Proceedings from the 3rd Workshop on Visualising, Measuring and Managing Intangibles and Intellectual Capital, Ferrarra, Italy, October, 2007., 2007Konferensbidrag (Refereegranskat)
  • 43.
    Mårtensson, Maria
    et al.
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Holmgren, Mikael
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Johanson, Ulf
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Almqvist, Roland
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Wennhall, Johan
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Styrning för samproduktion: En kunskapsöversikt och ett förslag till en framtida forskningsagenda2009Manuskript (preprint) (Övrigt vetenskapligt)
  • 44.
    Mårtensson, Maria
    et al.
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Johanson, Ulf
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Effekter och lärdomar av tidiga insatser för att minska sjukfrånvaron.2007Rapport (Övrigt vetenskapligt)
  • 45.
    Nielsen, Christian
    et al.
    Aalborg University, Denmark.
    Dane-Nielsen, Henrik
    Aalborg University, Denmark.
    Mårtensson, Maria
    Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling.
    Emergent Properties of Intellectual Capital2007Ingår i: Proceedings (CD) from 3rd Workshop on Visualizing, Measuring and Managing Intangibles and Intellectual Capital, 2007Konferensbidrag (Refereegranskat)
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