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  • 51.
    Ekman, Peter
    Mälardalen University, School of Business.
    Affärssystem och affärsrelationer: En fallstudie av en leverantörs användning av affärssystem i interaktion med sina kunder2004Licentiate thesis, monograph (Other scientific)
  • 52.
    Ekman, Peter
    Mälardalen University, School of Business.
    Enterprise Systems & Business Relationships: The Utilization of IT in the Business with Customers and Suppliers2006Doctoral thesis, monograph (Other scientific)
    Abstract [en]

    This thesis deals with how companies utilize their enterprise systems in their business relationships. The study’s starting point is enterprise systems that basically are standardised information systems that the company can acquire from software vendors like SAP, Oracle and Microsoft. Enterprise systems aim to integrate and manage all the company’s data and it can also be linked to its business partners.

    The thesis contains two case studies of how a focal company utilizes its enterprise system in their business relationships. To accomplish this, an analytical framework based upon the combination of an information systems (IS) and a business relationship perspective is developed and applied. The IS perspective follows an ‘ensemble view of technology’ approach which describes the use of information systems as embedded in a both technical and social context. The business relationship perspective is founded in empirical studies of industrial companies. Basically, business relationships are unique and based on the companies’ exchanges. It also involves behavioural elements as trust, commitment, adaptations and interdependencies between the partners.

    The two case studies cover the business relationships between ten companies and the character of the studied business relationships varies. The results show that enterprise systems are mainly focused on the companies’ internal activities. The exchanges in the business relationships are either carried out without the enterprise system or are supported by some complementary information system. Enterprise systems are thus mainly seen as production systems. This can be explained by the heritage from former material and resource planning (MRP) systems. An alternative explanation can be that business relationships are unique and require continuous adaptations and a mutual orientation. Enterprise systems require structural data rendering them difficult to use for the activities of a business relationship. The users then develop other, individual, applications that handle what is needed in their ongoing business. The threat is that information can be lost on a company level. The challenge is therefore to investigate the complementary information systems functions to see if it is possible to extend the enterprise system to include them. To be worth its epithet, the enterprise system must facilitate all the business activities found in the companies business relationships.

  • 53.
    Ekman, Peter
    et al.
    Mälardalen University, School of Business.
    Erixon, Cecilia
    Mälardalen University, School of Business.
    'Supra-system' - a bigger picture on information system use*2007In: Examining Langefors' Ideas from information systems, technology, business, and learning perspectives, Mälardalen University, Västerås , 2007Chapter in book (Other (popular science, discussion, etc.))
  • 54.
    Ekman, Peter
    et al.
    Mälardalen University, School of Business.
    Erixon, Cecilia
    Mälardalen University, School of Business.
    Lind, Cecilia
    Mälardalen University, School of Business.
    Révay, Péter
    Mälardalen University, School of Business.
    Information Systems Use as a Result of External Influences2006In: microCAD 2006 International Scientific Conference: Applied Information Engineering, 2006, p. 73-78Conference paper (Other academic)
    Abstract [en]

    The use of an information system (IS) can be studied as a result of all the efforts that an organization has put on the introduction of IS, as for example change management, user training, support training and proper technical infrastructure. The description takes its starting point in the organization per se, whilst the one in this paper is external. In this paper, a complementary perspective is offered that can explain the final use of an IS, illustrated by three empirical papers. The use of an IS can be a result of the interorganizational influences as customers, suppliers or other stakeholders. The paper shows that the external environment has a direct effect on how the user experiences an IS and uses it.

  • 55.
    Ekman, Peter
    et al.
    Mälardalen University, School of Business.
    Erixon, Cecilia
    Mälardalen University, School of Business.
    Révay, Péter
    Mälardalen University, School of Business.
    'Supra-System': A Bigger Picture on Information Systems Use2007In: microCAD 2007 International Scientific Conference: Applied Information Engineering, 2007, p. 51-56Conference paper (Other academic)
  • 56.
    Ekman, Peter
    et al.
    Mälardalen University, School of Business.
    Révay, Péter
    Mälardalen University, School of Business.
    Enterprise Resource Planning Systems: Expanding the Perspective2004Conference paper (Other academic)
    Abstract [en]

    Modern Enterprise Resource Planning systems (ERPs) allow firms to integrate their information and control their departments. The ERPs are originally developed to handle a single firms production process, which means that their effects can be interpreted as affecting a firm intraorganizational. With the later growth of interorganizational usage of ERPs, something that is described as ERP2, firms can expand the ERP to include interorganizational usage (i.e. with different business partners). When doing so, the ERP design can’t only support internal routines, but it also have to adapt to the activities that are carried out with business partners. This article discusses the need to widening the perspective when examining ERPs in a business context; to not only involve intraorganizational or interorganizational issues, but to use both perspectives simultaneously. It also shows how the internal (intraorganizational) usage of the ERP can be interpreted as more rigid and governing than the use in the business interaction with others (interorganizational), which is more ad hoc. A case study indicates that the ERP use in the business interaction is less frequent or even dismissed and that other information systems (IS), suitable for the activities that are carried out with the business partners, are preferred. This highlights the need of considering the users needs, their activities, and their business interaction when designing ERPs that are support the business interaction with other firms.

  • 57.
    Ekman, Peter
    et al.
    Mälardalen University, School of Business.
    Thilenius, Peter
    Mälardalen University, School of Business.
    Understanding Enterprise Systems' Impact(s) on Business Relationships2006In: Advances in Information Systems Development: Bridging the Gap between Academia and Industry, Springer , 2006, p. 591-602Chapter in book (Refereed)
    Abstract [en]

    Enterprise systems (ESs), i.e. standardized applications supplied from software vendors such as SAP or Oracle, have been extensively employed by companies during the last decade. Today all Fortune 500 companies have, or are in the process of installing, this kind of information system. A wide-spread denotation for these applications is enterprise resource planning (ERP) systems. But the broad utilization use of these software packages in business is rendering this labelling too narrow (Davenport 2000).

    A central aspect of ESs is their multi-dimensional characteristics. Based upon a (virtual) common database, ESs allow all business activities to be observed throughout the company (i.e. an operation performed by marketing may be displayed in finance; purchasing; supply functions, and so forth, in real-time). But with this high visibility and extensive information processing capacity comes the drawback that the information system as a whole may be hard to grasp (Markus 2004, Davenport 1998).

    When implementing an ES package, the company can select from different industry-adapted modules providing core functionalities (i.e. that support proc¬es¬ses such as production, supply chain management, and R&D), as well among complementary modules to be used in support processes (such as finance, HR, marketing, etc). In fact, along with Internet, ESs can be seen as the most important technology to have attained wide-spread use during the last decade (Seddon et al. 2003). For a company this means that the integration of an ES into its business operations by neces-sity will, to a greater or lesser extent, affect the business activities that are carried out. For companies, these business activities have been observed by researchers to take place within relatively stable, long-term oriented business relationships with specific well-known counterparts (Håkansson and Snehota 1995). This means that ESs, especially with the high level of usage in companies (Seddon et al. 2003), become an interesting research object not only from a company-focused perspective, but also from a broader perspective, allowing business relationships to unique suppliers and customers to be included.

    But how can ESs be captured and understood in this setting? This question will be discussed and elaborated on in the following sections, leading to some recommendations on relevant issues

  • 58.
    Emtehag, Jonas
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Forsberg, Joakim
    Mälardalen University, School of Business.
    Klahr, Cisela
    Mälardalen University, School of Business.
    Erbjudandet Upplevelse: en litteraturstudie2007Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Olika författare menar att vårt samhälle just nu går från att vara ett tjänstesamhälle till att bli ett upplevelsesamhälle. Denna teori bygger på den utveckling av erbjudanden och värdeskapande som hittills skett, från råvaror, via varor, till tjänster och sedan till upplevelser. Då upplevelser efterfrågas i allt större utsträckning av konsumenter så är det intressant att studera problematiken med att förstå vad upplevelser är och hur de skapas ur ett företagsperspektiv. De två huvudfrågor som behandlas är:

    Hur beskrivs upplevelsen som erbjudande i den studerade litteraturen?

    Hur beskriver litteraturen de aspekter av upplevelsens möjliggörande som företaget kan påverka?

    Syftet med denna uppsats är att genom en litteraturstudie beskriva upplevelsen, både som fenomen för individen och som erbjudande från företaget, samt att skapa förståelse för upplevelsens möjliggörande utifrån ett företagsperspektiv.

    Uppsatsen är en litteraturstudie där sekundära litteraturkällor studerats för att belysa och diskutera problemområdet. Författarna har arbetat enligt en modell. Efter val av ämnesområde genomfördes en förstudie vilken genererade frågeställningar som låg till grund för vidare informationssökning, informationsurval samt hur informationen bearbetats.

    Resultatet av litteraturstudien blev en grundläggande förståelse för upplevelsen och vad författarna funnit vara de viktigaste delarna för upplevelsens möjliggörande ur ett företagsperspektiv. Upplevelsen är en minnesvärd händelse, den är engagerande, den är individuell, den kan delas med andra men är fortfarande personlig. Det är svårt att dra en tydlig gräns mellan vad som är en tjänst och vad som är en upplevelse. Det främsta som skiljer erbjudandena åt är att upplevelsen är minnesvärd och inte äger rum lika ofta som en tjänst. Individen skapar sin egen upplevelse genom att engagera sig i händelsen och på så sätt interagera med sin omgivning, bestående av både den fysiska miljön och andra människor. För att möjliggöra en upplevelse innebär det ur ett företagsperspektiv att företag måste kunna skräddarsy lösningar som i sin tur kan bli berikande upplevelser för kunden. Genom erbjudanden som riktar sig till enskilda individer på ett personligt sätt kan detta uppnås genom anpassning.

    Nyckelord: upplevelseekonomi, upplevelse, anpassning, engagemang, interaktioner, fysisk omgivning

  • 59.
    Eriksson, Olle
    Mälardalen University, School of Business.
    Beslutsunderlag vid stora industriella investeringar2005In: Investeringsbeslut: En spegling av praxis och normer, Göteborg: Bokförlaget BAS , 2005, p. 149-167Chapter in book (Other academic)
  • 60.
    Eriksson, Olle
    Mälardalen University, School of Business.
    Beslutsunderlag vid stora industriella investeringar2005Report (Other (popular science, discussion, etc.))
  • 61.
    Erixon, Cecilia
    Mälardalen University, School of Business.
    Langefors information system theory & activity theory in business relationships context2007In: Fundamental IS issues, Mälardalen University, Västerås , 2007Chapter in book (Other (popular science, discussion, etc.))
  • 62.
    Erixon, Cecilia
    et al.
    Mälardalen University, School of Business.
    Lindh, Cecilia
    Mälardalen University, School of Business.
    Thilenius, Peter
    Mälardalen University, School of Business.
    Révay, Péter
    Mälardalen University, School of Business.
    The impact of information technology on social interaction in business relationships2006In: microcad 2006 International Scientific Conference, 2006Conference paper (Refereed)
  • 63.
    Erixon, Cecilia
    et al.
    Mälardalen University, School of Business.
    Révay, Péter
    Mälardalen University, School of Business.
    A wider view of intranet usage: an inter-organizational perspective2005In: microCAD 2005 International Scientific Conference: Applied Information Engineering, 2005Conference paper (Refereed)
  • 64.
    Erixon, Cecilia
    et al.
    Mälardalen University, School of Business.
    Révay, Péter
    Mälardalen University, School of Business.
    The role of IT providers in business relationships2008In: microCAD 2008 International Scientific Conference, 2008Conference paper (Refereed)
  • 65.
    Genschou, Anna-Karin
    et al.
    Mälardalen University, School of Business.
    Pettersson, Linda
    Mälardalen University, School of Business.
    "Är du lönsam lille vän?": En vidareutveckling av ballongmodellen till ett planerings- och uppföljningsverktyg för personalinvesteringar2008Student thesis
    Abstract [sv]

    Personalkostnader är idag en stor kostnadspost i de flesta företag och kostnaderna har dessutom ökat på senare år. Detta gör att personalekonomiska utvärderingar blir mer intressanta och relevanta för företagen. Även intresset av att förstå effekterna av personalinvesteringar har ökat. Organisationens mänskliga kapital ses ofta som den mest värdefulla tillgången i företag. Det kan dock vara svårt att få gehör för personalinvesteringar, eftersom de ofta ses som enbart en kostnadsökning. Kalkyler för maskininvesteringar kan ofta påvisa en ökad lönsamhet. Kalkyler för personalinvesteringar borde utformas på samma sätt för att få fram vilka positiva effekter en sådan investering ger. Syftet med studien var att utveckla ett planerings- och uppföljningsverktyg för redan valda personalinvesteringsprojekt. Studien genomfördes som en fallstudie, där Riksbyggen utgjorde undersökningsenheten. En central aspekt i studiens metodik var modellkonstruktion. Den modelltyp som användes var en schematisk modell, vilken består av figurer som byggs upp av boxar, pilar och bokstäver. Modellen konstruerades med hjälp av litteratur på området samt information om Riksbyggens personalinvesteringsprojekt hämtade från interna dokument och sju intervjuer. Den framarbetade modellen kan fungera som ett verktyg för att strukturera uppföljningar av personalinvesteringsprojektet. Den kan dock även användas för att i förväg försöka uppskatta intäkterna för ett projekt, vilket kan ligga till grund för en bedömning av projektets lönsamhet. Avsikten med modellen är att minska ”oordningen” gällande investeringar i personal och visa att det faktiskt går att på ett relativt enkelt sätt kalkylera på dessa. Det behövs dock en kombination av finansiella och icke-finansiella mått för att på ett bra sätt fånga det unika värde som mänskligt kapital kan bidra med.

  • 66.
    Granebring, Annika
    Mälardalen University, School of Business.
    ERP Migration Structure: an Innovation Process Perspective2005Licentiate thesis, comprehensive summary (Other scientific)
  • 67.
    Granebring, Annika
    Mälardalen University, School of Business.
    SERVICE-ORIENTED ARCHITECTURE: AN INNOVATION PROCESS PERSPECTIVE2007Doctoral thesis, comprehensive summary (Other scientific)
    Abstract [en]

    In traditional information systems for the grocery retail trade, the different parts are strongly dependent of each other. Should one function change, the whole system must be rebuilt which is expensive and time consuming. The result is that many necessary process improvements are never done. Case company, a Nordic retail software vendor, in 2004 summarized what they regarded as a ‘cul-de-sac’. Building distributed store systems in which the same data appears in several places, creates a complexity which increases with new functions and which eventually becomes obstructive.

    The aim of this thesis is to attain a deeper understanding of service-oriented architecture (SOA) in order to increase and maintain personal treatment of the customers, while fulfilling business demands of changes and integration in enterprise systems. The aim is operationalised by one overall research question and seven sub-research questions.

    To answer the research questions, a longitudinal case study and a survey study were performed. Innovation theory is applied to the SOA adoption process.

    This thesis is composed of a series of seven articles, through different perspectives, with an innovation diffusion approach. The first offers lessons learned by a retail software provider and the role of the customer. The second article states SOA is to be a driver for personalization, i.e. different customers are treated differently. The third is about SOA being a driver for distributed decision support. The fourth describes a study on how to measure the effects certified solution architects have on business. The fifth article deals with enterprise architecture frameworks in practice. The sixth is mainly a literary study describing SOA maturity models. The sevenths article is devoted to a review of why the case company chose SOA as a foundation for their new generation of retail systems.

    SOA must show compatibility with existing mission critical systems, or the adoption may be blocked. Reinvention of the architectural framework eases SOA adoption.

    Implications for practice, is discussed, outlining, both, the great risks and the great opportunities. This thesis states that business driven SOA helps to manage full business processes and permit access to in-house and external systems.

  • 68. Hadjikhani, Amjad
    et al.
    Lee, Joong-Woo
    Thilenius, Peter
    Mälardalen University, School of Business.
    Commitment Dimensions in the International Industrial Relationship2006In: Business Networks and International Marketing, Doo Yang Publishing Co. (Seoul, South Korea) , 2006, p. 401-418Chapter in book (Refereed)
  • 69. Hadjikhani, Amjad
    et al.
    Lee, Joong-Woo
    Thilenius, Peter
    Mälardalen University, School of Business.
    The Impact of Connected Relationship on Consumers' Distrust and Conduct - A Swedish Case in an International Context2006In: Business Networks and International Marketing, Doo Yang Publishing Co. Seoul, South Korea , 2006, p. 141-160Chapter in book (Other academic)
  • 70. Hadjikhani, Amjad
    et al.
    Thilenius, PeterMälardalen University, School of Business.
    Non-Busines Actors in a Busines Network: A Comparative Case on Firms' Actions in Developing and Developed Countries2005Collection (editor) (Other academic)
  • 71.
    Hadjikhani, Amjad
    et al.
    Uppsala University, Uppsala, Sweden.
    Thilenius, Peter
    Mälardalen University, School of Business.
    The Impact of Horizontal and Vertical Connections on Relationships’ Commitment and Trust2005In: Journal of Business & Industral Marketing, ISSN 0885-8624, Vol. 20, no 3, p. 136-147Article in journal (Refereed)
    Abstract [en]

    Purpose - While an ever-increasing body of research on business networks has commented on vertically connected relationships, this study embeds the horizontally connected relationships. Constructed on business network theories the paper aims to add more knowledge on business networks by developing a connection model including both vertical and horizontal connections. The model aims to explore the impact ofconnections on focal business relationships. It differentiates connected relationships on the basis of their vertical and horizontal natures. Thepurpose is to grasp the impact of these different connected relationships on the focal business relationship. The focal relationship elements are defined by commitment and trust, which capture their properties from the dyadic interaction and the two types of connected relationships. Design/methodology/approach - The paper tests the theoretical construction empirically. The empirical study is based on the IMP2 survey, utilizing information from extensive interviews with 138 firms regarding their relationships with important foreign customers. Findings - The statistical findings in the form of a LISREL-model clearly expose the impact of the horizontal connections and verify the validity of the theoretical model. It depicts that trust increase by vertical connections leading to increased commitment, thus strengthening the relationship while horizontalconnection, on the contrary, weakens it. The facts also demonstrate how the horizontal connections impose effects on technological long-term investments. Originality/value - Marketing researchers advocating certain theoretical views are thereby required to observe respect for the market realities with which managers are confronted.

  • 72.
    HASSAN, ABDULLAHI NUR
    et al.
    Mälardalen University, School of Business.
    ANAMAN, JAMES RAD
    Mälardalen University, School of Business.
    THE IMPACT OF HUMAN RESOURCES MANAGEMENT ON CUSTOMER SATISFACTION2008Student thesis
  • 73. Havila, Virpi
    et al.
    Johanson, Jan
    Thilenius, Peter
    Mälardalen University, School of Business.
    International Business-Relationship Triads2004In: International Marketing Review, ISSN 0265-1335, E-ISSN 1758-6763, Vol. 21, no 2, p. 172-186Article in journal (Refereed)
  • 74.
    Hellstedt, Sara
    et al.
    Mälardalen University, School of Business.
    Hernodh, Maria
    Mälardalen University, School of Business.
    En studie om Styrelsens oberoende2008Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Titel:

    En studie om styrelsens oberoende

    Problem:

    Enligt den svenska bolagsstyrningskoden ska styrelsen vara oberoende i förhållande till bolaget och ägarna. Det har visat sig att flertalet bolag utnyttjar möjligheten att avvika från koden på denna punkt. Ett av kodens syften är att bidra till en förbättrad bolagsstyrning i svenska bolag, vilket i sin tur ska leda till ökat förtroende för det svenska näringslivet. För att uppnå det blir frågan om hur viktigt det är att styrelsen är oberoende i förhållande till ägarna aktuell.

    Syfte:

    Syftet med uppsatsen är att klargöra om det är viktigt och, om så är fallet, varför det är viktigt att styrelsen i ett aktiebolag är oberoende i förhållande till bolagsledningen och bolagets ägare.

    Metod: Författarna ska besvara sina frågeställningar genom en undersökning av årsredovisningar från samtliga bolag på OMX Stockholm Large Cap samt uttalanden från branschinsatta personer. Författarna använder både en kvalitativ och en kvantitativ metodik.

    Resultat:

    Författarna har kommit fram till att de flesta av bolagen som tillämpar Svensk kod för bolagsstyrning följer kodens rekommendation om att styrelsen ska vara oberoende gentemot bolaget, dess lednings och de större ägarna.

    Författarna anser även att styrelsens ledamöter ska vara oberoende gentemot bolaget, dess ledning och större ägare med den anledningen att styrelsens arbete ska ta tillvara på samtliga aktieägares intressen.

  • 75.
    Holland, John
    et al.
    Glasgow university.
    Johanson, Ulf
    Mälardalen University, School of Business.
    Value relevant information on coporate intangibles - creation, use, and barriers in capital markets - "Between a rock and a hard place".2003In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 4, no 4, p. 465-486Article in journal (Refereed)
    Abstract [en]

    The article reveals a need for greater understanding and use of corporate intellectual capital (IC) information within two connected capital market areas. Firstly with regard to the conceptualization and valuation process these capital market agents (analysts and fund managers) conduct. Secondly, within the capital market agents´ own value creation chain . The concept of the value creation chain is combined with an analysis of the barriers faced by capital market agents represented by fund managers and analyts. These barriers are proposed to comprise knowledge, uncertainty, ownership and management problems. In addition, cultural pressures within analyst and fund manager communities are viewed as contributors to information barriers. Such problems are exacerbated by additional market induced problems of severe time constraints and conflicts of interest.

  • 76.
    Iftikhar, Ahmed
    et al.
    Mälardalen University, School of Business. Mälardalen University, School of Sustainable Development of Society and Technology.
    Yusi, Zhao
    Mälardalen University, School of Business. Mälardalen University, School of Sustainable Development of Society and Technology.
    Advertising Message and Customer Satisfaction: A Case of LIDL Sweden2008Student thesis
    Abstract [en]

    Title: Advertising message and Customer Satisfaction A case of Lidl Sweden

    Problem: “Are the customers satisfied when they compare marketing message with services provided by Lidl grocery store?”

    Purpose: We aim to analyze the satisfaction level of customers at Lidl store and how

    effective messages delivered in the advertisement.

    Method: We used a primary research through the interviews of the managers in Lidl, and

    a survey questionnaire by the customers. We also used the secondary data from

    the website of Lidl and some qualitative information from textbooks and

    different sources.

    Conclusion: After the research, we conclude that the advertising messages of Lidl is clear

    and most of the customers feel satisfied with price and the quality of Lidl’s

    products. However, about the non-food products, the customers do not feel so

    pleasant and they do not have much knowledge about after sale services.

  • 77.
    Johanson, Ulf
    Mälardalen University, School of Business.
    Research and knowldege interaction: Guidelines for intellectual capital reporting2003In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 4, no 4, p. 576-587Article in journal (Refereed)
    Abstract [en]

    This paper discusses the differences and complementarities of the two guidelines

    for managing, measuring and reporting intellectual capital that has been developed

    by the Meritum research group and the Danish Ministry of Science, Technology

    and Innovation, respectively. Intellectual capital is closely related to knowledge

    management and the guidelines describe how to identify a company’s knowledge

    management strategy including the identification of its objectives, initiatives and

    results in the formation, application and development of the company’s

    knowledge resources. The guidelines also show how to measure intellectual

    capital and communicate the strategy to the stakeholders. The paper outlines the

    common background for the guidelines, the content of the guidelines and

    concludes after a comparison with a discussion of the need for research in the area

    and improvement of future guidelines.

  • 78.
    Johanson, Ulf
    Mälardalen University, School of Business.
    Why are capital market actors ambivalent to information about certaion indicators on intellectual capital?2003In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 16, no 1, p. 31-38Article in journal (Refereed)
    Abstract [en]

    An increasing body of literature is documenting a high pay off from human capital investment. However,

    different studies of the interest from capital market actors to take information about intangibles into account

    reveal contradictory findings. The interest with respect to intellectual capital indicators is ambivalent. Why? In

    the present article five reasons to this ambivalent interest are discussed; Capital market actors may; (1) not

    understand the importance of intangibles (the knowledge problem); (2) not trust the indicators with respect to

    validity and reliability (the uncertainty problem); (3) exaggerate the risk of loosing the intangible resource (the

    ownership problem); and (4) not feel secure about the management's capability of taking action upon data (the

    management problem). However, the most important deterrent to account for is may be (5) the mentality of

    capital market actors as a group.

  • 79.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Business.
    Henningsson, Johan
    Mälardalen University, School of Business.
    The archaeology of  'Intellectual Capital': A battle between ideas2007In: Intellectual capital revisited: Paradoxes in the knowledge organisation, Cheltenham: Edvard Elgar , 2007Chapter in book (Refereed)
  • 80.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Business.
    Holland, John
    Henningsson, Johan
    Koga, Chitoshi
    Sakakibara, S
    Japanese Financial Institutions and their use of company intangibles informationin company investment decisions – Ba, SECI, Kata and JFIs as knowledge creatingfirms.2010Other (Refereed)
    Abstract [en]

    The purpose of this paper is to explore how Japanese Financial Institutions (JFI)

    acquire and use company intellectual capital (IC) information and other associated intangibles

    information in their common structured and routine equity investment decisions and how this

    activity contributed to knowledge creation in the JFIs concerning knowledge of companies,

    markets and emotions. Company IC information contributed to earnings estimates and company

    valuation. Impressionistic and emotional information about intangibles contributed to JFI

    feelings and confidence in their valuation and information use. Both led to investment

    decisions. JFI knowledge was an important component of the key interacting and informed

    contexts used by JFIs to make collective sense of these different but complementary types of

    information in investment decision making. This created opportunities for improved

    disclosure and accountability between JFIs and their investee companies. Common patterns of

    behaviour across the JFIs were counterbalanced by variety and differences noted in JFI

    behaviour. These included differences in JFI investment philosophy and ‘landscape’.

  • 81.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Business.
    Koga, Chitoshi
    Almqvist, Roland
    Mälardalen University, School of Business.
    Skoog, Matti
    Mälardalen University, School of Business.
    The Japanese government’s guideline for Intellectual Asset Based management.2006Manuscript (preprint) (Other (popular science, discussion, etc.))
  • 82.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Business.
    Skoog, Matti
    Mälardalen University, School of Business.
    Backlund, Andreas
    Mälardalen University, School of Business.
    Almqvist, Roland
    Mälardalen University, School of Business.
    Balancing dilemmas of the balanced scorecard2006In: Accounting, Auditing & Accountability Journal, ISSN 0951-3574, Vol. 19, no 5, p. 842-857Article in journal (Refereed)
    Abstract [en]

    Purpose - The aim of this paper is to debate various critical issues in the implementation and use of the balanced scorecard (BSC) as a management control tool. Because there is no self-evident solution to these critical issues, they are termed dilemmas. Design/methodology/approach - The paper contributes to the BSC debate by collecting insights from empirical findings, as well as exploring various theoretical aspects. Findings - After presenting four perceived dilemmas and how they affect the implementation and use of the BSC in various settings, the paper concludes that there is a need for further debate and research on these dilemmas. Research limitations/implications - The paper is primarily a contribution to the debate concerning the balanced scorecard and its range of application as a management control model. Practical implications - The paper is motivated by an overall high rate of implementation failure in various practical settings. Originality/value - Some of the problems described have been debated before, whereas others are new. However, there has been hardly any discussion of the dilemmas in conjunction with one another. The paper is an attempt to generate important new questions about the future implementation and use of the BSC.

  • 83.
    Johansson, Anders W
    et al.
    Mälardalen University, School of Business.
    Berglund, Karin
    Mälardalen University, School of Business.
    Kreativ imitation - berättelser om innovationer i skolan2008In: Perspektiv på förnyelse och entreprenörskap i offentlig förvaltning / [ed] Anders Lundström & Elisabeth Sundin, Örebro: Forum för småföretagarforskning , 2008, p. 155-172Chapter in book (Other academic)
  • 84.
    Jordan, Gary
    Mälardalen University, School of Business.
    Product Innovation Process Outcomes: Long-term Impacts2007Report (Other scientific)
    Abstract [en]

    This report covers empirical research focused on studying the long-term impacts of product innovation processes. Four cases of successful industrial product innovations were studied within two companies over the course of more than five years using in-depth interviews, revisions to case reports according to respondent inputs, study of company documentation, and observations of R&D and production facilities. Specific in-depth comparisons are made between the pairs of appended cases from each company to enable a more full understanding of the innovation processes. Target and peripheral outcomes are described and analyzed using both qualitative and quantitative data.

    The cases are further analyzed in the main report with respect to input factors that have firm-specific attributes and that influence the outcomes. These factors are categorized as those related to: context external to the company, context internal to the company, phases-activities occurring during the innovation process, and level of product innovativeness. The first three categories of factors have been considered as independent variables, the last category of product innovativeness as a moderating variable, and the outcomes are the dependent variables. The unit of analysis is the overall product innovation process.

    The following group of target and peripheral outcomes are found to be of highest importance over the long-term on the basis of both qualitative and quantitative analyses: unit profitability; new customer segments accessed; new product platform(s) created; sales to existing customers; gain of new manufacturing competencies and paradigms; and a set of knowledge gained outcomes for future use in technical systems, new product line extensions, marketing, and organizational and internal product innovation system development. The new manufacturing competencies and paradigms outcome and the knowledge gained set are of interest because these are not usually targeted outcomes at the beginning of product innovation processes yet they have high importance over a long-term perspective. On the basis of quantitative data analysis the outcomes of patent applications filed and increased competence to overcome technical/marketing risks are also considered to be in this group. The importance of the initial target outcomes of retaining present customers, improving unit profitability, and obtaining patent protection increased substantially compared to later equivalent outcomes over the long-time frame of the study.

    Other outcomes such as being first into the market and new manufacturing technology acquired are of lower importance than the above group.

  • 85. Jordan, Gary
    et al.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Software innovativeness: Knowledge acquisition, external linkages and firm developmental processes2002Report (Other academic)
    Abstract [en]

    This report covers an empirical research project focused on studying the knowledge acquisition, external linkages and developmental processes in software firms. A large database was been created through 133 interviews that were carried out in cooperation with managers in software firms in 19 countries that were contacted by students taking master's level courses in Sweden. The main 94 interviews followed a structured protocol that contained tables that required Likert scale ratings for a number of actors/sources and measures of innovativeness and various firm developmental outcomes including knowledge accumulation. The protocol was directed at providing answers for various aspects of the general research question: What is the relationship of the level of innovativeness of the products created to the types of development processes employed, external knowledge sources, and the developmental effects flowing from s/w projects? In the overall product creation process customers were found to be the most important external linkage for the low and medium innovativeness categories. In the high category customers shared the first level of importance with both affiliates and other research institutes. The second and third levels of importance were shared by groups of actor/source that varied with the innovativeness level. When the data were examined according to phases in the creation process the importance of various external linkages that were used fell into several levels depending on the product innovativeness Most of the business development effects investigated for of the projects were found to be greater for the high innovativeness category than for the low category. This included the knowledge accumulation in the creation processes. Large-sized firms did not show an advantage over smaller ones when it came to producing high innovativeness products nor did the larger firms consistently use more complex software creation processes than did the smaller firms.

  • 86. Jordan, Gary
    et al.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Software innovativeness: Outcomes on project performance, knowledge enhancement, and external linkages2006In: R&D Management, ISSN 0033-6807, Vol. 36, no 2, p. 127-142Article in journal (Refereed)
    Abstract [en]

    The purpose of this study is to investigate the relationship between product innovativeness and groups of outcomes flowing from the computer software product development process and the associated knowledge acquisition process. Data from interviews of managers in 94 software projects are analysed, and three groups of outcomes are measured: project performance, knowledge enhancement, and the strengthening of linkages to external actors/sources. The high innovative products show higher project performance for all measures of project performance compared with low innovative products. Similar results were found for all measures of personnel knowledge enhancement outcomes. Changes in the importance of linkages to nine different external sources of knowledge used by the firms during the knowledge acquisition process, also show some positive outcomes with respect to rising innovativeness levels. Strengthening of external linkages is found for 66% of the investigated linkages between one or two innovativeness levels. Of these, the linkages to hardware manufacturers, co-operation partners, and universities and other research institutions show strengthening when high innovativeness products are compared with low-level products. As the project performance and knowledge enhancement outcomes are due, in part, to knowledge gained within linkages to external actors/sources, managers could consider whether giving special attention to managing these linkages would be a winning innovation strategy for their particular firm.

  • 87.
    Ka Yu, Setu
    et al.
    Mälardalen University, School of Business.
    Zastezhko, Olena
    Mälardalen University, School of Business.
    How can the Japanese specialty retailers of private-label apparel (SPAs) go into the German fast fashion market?2008Independent thesis Basic level (professional degree)Student thesis
    Abstract [en]

    Abstract

    Date: 2008 May 28

    Course: Master Thesis

    Authors: Ka Yu Seto and Olena Zastezhko

    Tutor: Carl Thunman

    Title: How can the Japanese specialty retailers of private-label apparel (SPAs) go into the German fast fashion market?

    Introduction:

    Japan is one of the largest and most sophisticated clothing markets in the world, and its fashion designs and products quality enjoy high reputation from world-wide. Because of keen competition in the domestic market, fashion retail chains find it necessary to search for new markets Asia’s potential has been already extensively exploited for decades. Thus, in order to further expand, Europe should be considered for the next step in nternationalization. Germany seems to be a good choice, since it has huge population, large market value and is located in the centre of Europe. There has been a number of studies published about foreign retailers entering Japan, however, only few researches consider moves of the Japanese retailers to other countries, to Asia in particular. In order to fill in the information gap the current study was conducted. It focuses on investigating the German menswear and womenswear markets from the perspective of potential for the Japanese SPAs.

    Purpose:

    The purpose of the thesis is to describe German apparel market and to examine how the Japanese SPAs can enter it. The research is limited to the German menswear and womenswear markets, which target men and women aged 15 and above. Finally, the research is aimed at providing recommendations for the Japanese SPAs regarding planning marketing strategies when entering the German market.

    Method:

    Primary: The primary data was received through conducting three semi-structured interviews with experts in fashion industry in Germany, who can give professional overview of the German fashion market. The aim was to obtain the latest information related to the fashion market conditions, consumers’ expectations and their purchasing habits, as well as factors that are not covered by the previous studies, but are crucial for the current research.

    Secondary: The secondary data was collected mostly via Internet; however a number of printed publications was used as well. Market reports by such marketing agencies as CBI, Datamonitor, ACNielson and Euromonitor became the basis for the research. Other scientific sources were retrieved through electronic databases such as ABI/ Inform, EBSCO, Emerald, ELIN@Mälardalen, Google and Google Scholar. Journal of Fashion Marketing and Management and books Fashion Marketing: Contemporary Issues (Hines & Bruce, 2007) and Fashion Design (Jones, 2005) provided latest insights into current trends in fashion marketing, as well as introduced main concepts of the studied area.

    Theoretical Model:

    Existing studies contribute a lot to identifying crucial variables concerning fashion marketing. However, there is no available model that can fulfill the purpose of the current research. That is why a new model was developed in order to achieve the aim of the thesis. Since the purpose is to describe the German fast fashion market four factors influencing it were identified. They are categorized as follows: Market Environment in Germany, Competition, Activities in the Market and German Customers. Within each factor a set of variables was distinguished and analyzed. Market Environment in Germany factor covers macro and micro environments; Competition factor is analyzed in terms of positioning and branding of the major competitors; Activities in the Market factor discusses 4Ps and customer service; and German Customers factor reveals consumer behavior aspects as well as attitudes of Germans to branding and country of origin. German sizes are also covered within this factor. The created model helps identify market situaton the Japanese SPAs will face when entering the German fast fashion market.

    Analysis and Conclusion:

    The study revealed that though the German apparel market is highly competitive it is also an attractive one for apparel companies and there is a place for newcomers who can differentiate themselves from the majority. Since there exist some gaps in the market supply in terms of quality/price and fashion/quality ratios, those Japanese SPAs who will be able to cover these gaps can have good potential in the German fast fashion market. This means that those Japanese SPAs who can supply apparel of good quality, with fashionable designs, but at the same time at competitive prices can find favorable positions in the market. In addition, as new comers the Japanese SPAs need to ensure that they can satisfy quick response requirement which is crucial to the fast fashion industry, and this can become a challenge. Also, the research revealed that the German customers are brand conscious, thus it is important for the Japanese SPAs to build brand awareness and brand reputation among Germans. Moreover, the Japanese SPAs need to identify target segments which they can serve at their best. A set of recommendations provided in the thesis regarding marketing strategies shows how the German market conditions can be used for creating advantages for the Japanese SPAs.

  • 88.
    Kemgren, Stina
    Mälardalen University, School of Business.
    Miljöutbildning som drivkraft för en hållbar utveckling2005Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
  • 89.
    Klahr, Cisela
    et al.
    Mälardalen University, School of Business.
    Forsberg, Joakim
    Mälardalen University, School of Business.
    Guldägg till frukost och bra betalt: - Vad påverkar reklamares val av arbetsplats2008Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    Problem

    The greatest asset for an advertising agency is the creativity, knowledge and skill of their workforce. This is what creates value for the agency’s customer. Therefore it is of great importance for the agency to have skilled coworkers. It can be a problem for small advertising agencies and for agencies outside of Stockholm to find employees who are skilled and experienced. In order to attract skilled employees it is of essence to know what these people consider to be important in the job choice decision.

    Purpose

    The purpose of this thesis is to survey different variables that affect the job choice decision among creative employees and to examine which variables that would make them consider working at an advertising agency outside of Stockholm. The survey was limited to people that were or are employed at advertising agencies in Stockholm.

    Method The survey was conducted through semi-structured interviews. The twelve interviewees all had at least two years of experience at an advertising agency in Stockholm and were available for interview between the 6th of November and the 27th of December 2007.

    Result

    The result of the survey describes the perception of the interviewees on the variables that affect the job choice decision. The conclusions discuss the impact that the results have on an advertising agency as employer. The survey shows that it might be difficult for advertising agencies outside of Stockholm to recruit employees who have built up their career in the Stockholm area. There is however a possibility to succeed if an agency can prove themselves solid when it comes to the variables that the interviewees perceived as important. The following variables were the ones that obtained the highest score regarding the importance when it comes to making the interviewees considering working outside of Stockholm: Challenge in the work, economic compensation, professional development and the work tasks.

  • 90.
    Larsson, Markus
    et al.
    Mälardalen University, School of Business.
    Granstedt, Artur
    Biodynam Res Inst, Järna.
    Sustainable governance of the agriculture and the Baltic Sea - Agricultural reforms, food production and curbed eutrophication2010In: Ecological Economics, ISSN 0921-8009, E-ISSN 1873-6106, Vol. 69, no 10, p. 1943-1951Article in journal (Refereed)
    Abstract [en]

    Agricultural production and nutrient loads to the Baltic Sea are likely to increase following Poland's and the Baltic States' entrance into the EU. According to HELCOM these trends will be highly dependent on the agricultural policies of the EU. The expansion of the EU can be seen as a window of opportunity where agricultural policy could improve the Baltic Sea environment. Longstanding initiatives with local organic food systems and Ecological Recycling Agriculture (ERA) in the eight EU-countries in the Baltic Sea drainage area were evaluated during 2001-2004. The empirical results were scaled up to calculate environmental impact and food production for three different scenarios. In one scenario the Baltic Countries and Poland convert their agriculture following the average Swedish production. This resulted in 58% increase of nitrogen and 18% increase in phosphorus surplus, a corresponding increase in the load to the Baltic Sea and increased food production. In two other scenarios agriculture production in the whole Baltic Sea drainage area converts to ERA. This halved the nitrogen surplus from agriculture and eliminated the surplus of phosphorus. In these scenarios food production would decrease or remain stable depending on strategy chosen.

  • 91. Lee, Joong-Woo
    et al.
    Thilenius, Peter
    Mälardalen University, School of Business.
    The Development of a Strategic Position in the Japanese Digital Cellular Phone Networks: A Case of the Swedish Multinational Corporation Ericsson Telecom2006In: Business Networks and International Marketing, Doo Yang Publishing Co., Seoul, South Korea , 2006, p. 289-318Chapter in book (Other academic)
  • 92. Lindblom, Ted
    et al.
    Segelod, EsbjörnMälardalen University, School of Business.
    Utan handledning: En vänbok till Göran Bergendahl2000Collection (editor) (Refereed)
  • 93.
    Lindh, Cecilia
    Mälardalen University, School of Business.
    Business Relationships and Integration of Information Technology2006Doctoral thesis, monograph (Other scientific)
    Abstract [en]

    It is a well-established view that, over time, companies in a business-to-business setting develop long-lasting business relationships. The business relationship between two companies involves a wide range of exchanges on products, technical and economic issues. It also has a social content as it engages people in both companies. Business relationships are, therefore, argued to be founded on a varying extent of exchanges and content of behaviour. This thesis deals with the current and complex issue of the integration of information technology in such business relationships.

    Integration in this thesis refers to when information technology is purposefully used and inseparable from the business relationship. A special standardized questionnaire was used to collect extensive empirical data on 353 business relationships between suppliers and one of their important customers. The results of the analysis of the data in the thesis show that high information technology integration, in terms of exchanges and behaviour, increases the efficiency of information exchanges in business relationships. Integration is also connected to the importance of business relationships for the development of information technology and increases a company’s knowledge on this technology. Furthermore, the results show that what is fundamental for the integration of information technology is its combination with the strength of the business relationship. Thereby, the integration of information technology has a wider impact on business relationships than simply facilitating higher efficiency under certain circumstances. It affects the general competence in using information technology, and allows new opportunities for the business relationship and the companies.

    Through its rich empirical content, theoretical approach and proximity to current business situations, this thesis is of interest to researchers and students who wish to understand the employment of information technology in business relationships, or for business professionals who want to further understand their situation regarding information technology in order to make decisions about further employment.

  • 94.
    Linnskog, Leif
    Mälardalen University, School of Business.
    Technological Change in an International Industrial System2007Doctoral thesis, monograph (Other scientific)
    Abstract [en]

    Industrial systems resist change, more often, because heavy production facilities and industrial constructions are expensive and have long economic lives, but also because people tend to defend ingrained conceptions of how things are and how activities ought to be performed. Starting out from the question: “How does technological change come about in an international, industrial system?” the thesis investigates the interplay between technological, social, and economic factors. Empirically the work is located to the steel and metals industries and covers business exchange within and between several economic entities performing international business operations.

    It is shown that technological change is driven by strategic intention, but that it also occurs as a result of chance or “necessity”, or follows on everyday enterprise operations. In an attempt to realize strategic intentions actors involve in games of negotiation while referring to different power bases. Backed by organizational role (hierarchic level/managerial position), personal “luminosity” (charisma/leadership), or control over critical resources (that other actors are interested in) various arguments are put to the test on “the arena for negotiations and change”. While involving in negotiations actors may relate to existing business and/or social relations for support or they may take advantage of full-blown coalitions.

    Constrained by the games of negotiation, which unfold in an institutional environment, the process of technological change adopts evidently evolutionary characteristics, and it follows implicitly that the single actor has at its disposal only limited possibilities to determine the process outcome. Technological change as an evolutionary process consists of three underlying sub-processes, viz. innovation, interaction, and institutionalization, it is argued.

  • 95.
    Lundmark, Niclas
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Johansson, Torbjörn
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Hultman, Moa
    Mälardalen University. Mälardalen University, School of Business.
    En studie om medievanor hos unga vuxna i Västerås2008Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med studien är att utreda inom vilka mediekanaler ett meddelande bör förmedlas för att nå och skapa mottaglighet hos målgruppen unga vuxna (18-39 år) i Västerås.

    Metod: Författarna har utfört en kvantitativ enkätundersökning för att kartlägga unga vuxnas medievanor i Västerås.

    Slutsats: På grund av public service kanalernas höga trovärdighet borde det vara effektivt för företag att marknadsföra sig i dessa kanaler. Däremot används inte kanalerna särskilt ofta av målgruppen unga vuxna i Västerås. Företagen bör således göra en avvägning mellan den upplevda trovärdigheten för deras meddelande, i relation till hur många unga vuxna meddelandet når ut till. På grund av den höga användningsfrekvensen borde kommersiell TV vara ett bra medium om företag vill nå målgruppen. Däremot finns en låg upplevd trovärdighet för kanalen, vilket kan minska förtroendet för meddelandet. För att nå och skapa mottaglighet hos målgruppen unga vuxna i Västerås bör företag uppmärksamma Internets möjligheter som kommunikationskanal, då mediet har en hög användningsfrekvens och skapar mottaglighet. Däremot har Internet en låg trovärdighet men som kan komma att öka i takt med mediets mognad.

     

  • 96.
    Löwstedt, Jan
    Mälardalen University, School of Business.
    From Intensified Work to Professional Development: A Journey through European Schools2007Book (Other (popular science, discussion, etc.))
    Abstract [en]

    Teachers often feel that they have to mount enormous hills in their daily work. Teaching can be demanding, distressing and even painful, but it can also be very rewarding, just as the climber who reaches the top can feel intrinsicaly satisfied. These facets and consequences of teachers' work are apparent in the studies presented in this book

    Some studies report that teachers experience a diversity of stress, while others find that teachers in general report work satisfaction and only moderate levels of work-related stress. There are various reasons as to why this might be, and this book's objective is to explore some of these and their effects on teacher' working lifes. Another objective is to explore what schools as organizations do to facilitate teacher's professional development and well-being

  • 97.
    Löwstedt, Jan
    et al.
    Mälardalen University, School of Business.
    Stjernberg, Torbjörn
    Producing Management Knowledge: Research as practice2006Collection (editor) (Refereed)
    Abstract [en]

    The authors of this book are all people who are convinced that the process of becoming a knowledgeable producer of management knowledge is an ongoing learning process that can be best guided by learning from real cases of research. Therefore, this book is not another normative book about how to do management research. It is a book with tales from the field in which a group of researchers describe how they have been practising their research and the role methods have played in these endeavours. The ambition is to give the reader a flavour of the full range of issues, problems and interesting dilemmas that she or he will meet on the journey from the beginning of a project to when it is time to deliver the results.

  • 98.
    Maria, Mårtensson
    Mälardalen University, School of Business.
    Is political arithmetic still alive?In: Critical Perspectives on AccountingArticle in journal (Refereed)
  • 99.
    Mårtensson, Maria
    Mälardalen University, School of Business. Stockholm University School of Business, Stockholm, Sweden.
    A critical review of knowledge management as a management tool2000In: Journal of knowledge management, ISSN 1367-3270, Vol. 4, no 3, p. 204-216Article in journal (Refereed)
    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.

  • 100.
    Mårtensson, Maria
    Mälardalen University, School of Business.
    Drömmar om något bättre: Om managementmodeller, mätningar och människor2007Doctoral thesis, comprehensive summary (Other scientific)
    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.

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