Browsing Working Papers (OM/PEØ) by Title
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Nielsen, Steen; Melander, Preben; Jakobsen, Morten (København, 2003)[More information][Less information]
Abstract: Artiklen er resultatet af en undersøgelse af 154 virksomheder foretaget indenfor et samlebegreb, der her benævnes 'Moderne Økonomistyrings-Værktøjer' (MØV). MØV omfatter her: Activity Based Costing, Activity Based Management, target costing, lifecycle- costing, kaizen costing, Total Quality Management, ikkefinansielle performance mål, quality costing, cost of engineering, strategic costing, Business Excellence Modellen, Balanced Scorecard, videnregnskab, Economic Value Added, samt Shareholder Value. Disse begreber er udvalgt, da de vurderes at være de mest kendte og mest omdiskuterede såvel i teorien som i praksis. De inkluderede værktøjer er således ikke udtømmende for listen af nyere økonomistyringskoncepter og ledelsesmodeller. Data er indsamlet ved hjælp af et spørgeskema udsendt dels postalt dels via e-mails. Formålet har været at få en form for state-of-the-art viden på området. Dette betyder, at der kun er få forklarende virksomhedsvariable inddraget. Undersøgelsen viser bl.a., at økonomistyringen i disse år bevæger sig ind på nye områder, men at dette kun sker langsomt og med et rimeligt stort time-lag til følge, i forhold til hvornår et given koncept første gang blev eksponeret i litteraturen. Et andet resultat er, at ABC og Balanced Scorecard rangerer på et højt niveau, når man ser på kendskab, hvorimod Kaizen Costing og Strategic Costing ligger forholdsvist lavt, trods det faktum, at disse i teorien har været kendt i langt længere tid. Dog ser det ud til, at de sidstnævnte mere tekniske og mere veldefinerede koncepter umiddelbart giver en større nytte. Et tredje resultat er, at trods relativt godt kendskab og en positiv holdning,er den konkrete anvendelse af koncepterne langt mindre end først antaget. URI: http://hdl.handle.net/10398/6297 Files in this item: 1
moev-artikel-1.pdf (372.7Kb) -
Understanding ERP Usage as Complex Responsive Processes of Conversations in the Daily Practices of a Special Operations ForceChristiansen, Ulrik; Kjærgaard, Annemette; Hartmann, Rasmus Koss (Frederiksberg, 2011)[More information][Less information]
Abstract: Organizations are met with increasing demands for being in strategic control. According to conventional managerial wisdom, clearly defined tasks, uniform processes, thorough documentation and strategic oversight are all perceived as part and parcel of making large and unwieldy organizations manageable, transparent and efficient (Johnson, Scholes, & Whittington, 2008; Kaplan & Norton, 2008). To live up to these demands, numerous efforts have been undertaken, including the design and implementation of management information systems. These systems, as epitomized in Enterprise Resource Planning (ERP) systems, seek to bring the organization under strategic control by creating a unified infrastructure for collecting and analyzing data from virtually all fields of organizational operations to enable planning and monitoring of activities (Kallinikos, 2006). Expectations of these systems at all levels of the organization are high as they are expected to create organizational transparency and oversight for decision making (Hanseth, Ciborra, & Braa, 2001). In this paper, we explore how ERP systems are used and impact local practice in a specialized unit within The Danish Defense. Specifically, we ask what role SAP R/31 plays in enabling and constraining everyday local practice and the handling of complexity and uncertainty at the organizational front‐line. We draw on a case study conducted in a special operations force unit within the Danish Defense, “The Frogman Corps”. The case illuminates the difficulties of using ERP systems for management control in organizations experiencing complex operational conditions, including tension between centralized control and uniformity on the one hand and unpredictability and need for decentralized decision making on the other hand. URI: http://hdl.handle.net/10398/8364 Files in this item: 1
Ulrik_Christensen_SJM working paper.pdf (273.6Kb)
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