This paper analyzes the effects of economic crises on firms' use of management control mechanisms and on their management of stakeholder relations. Moreover, the association between stakeholder management and management control system use is analyzed. In the wake of the economic crisis of 2008/2009, many firms were faced with severe threats that called for immediate short-term action to ensure firm survival. However, short-term action like massive cost-cutting and cash generation often are blamed for going at the expense of long-term health as key stakeholder relations may be irreversibly harmed. Hence, three interrelated questions are addressed theoretically and empirically: First, we analyze the impact of the recent economic crisis on firms' control strategies. More specifically, we investigate whether a high crisis impact on firms is associated with a shortening of reporting cycles, a more interactive use of control-relevant information, restriction of employee autonomy and a focus on liquidity and cost-cutting. Second, we examine from the viewpoint of stakeholder theory how firms can make use of active stakeholder management for crisis management. Third, we explore whether firms can take short-term measures for ensuring liquidity and cutting costs and at the same time pursue a stakeholder strategy aiming at the long-term survival of the firm. Using survey data from 204 major Austrian corporations, we provide evidence that firms significantly adjusted their control systems as a response to the economic crisis. Our data do not indicate an immanent contradiction between a "short-term finance focus" and the pursuit of a sustainable stakeholder strategy.

The purpose of this text is to contribute to theunderstanding of a specific academic discipline (in Swedishcalled Ekonomistyrning). Another purpose is to contribute to arenewal of this field. Theoretical bases are theories from thesociological field like new institutional theory and theoriesof social constructions. The text consists of two parts. Thefirst part is about the academic discipline and the second isabout newer practices and a renewal of the discipline. In thefirst part twelve prominent academics give their views ofdifferent aspects of the discipline. The images are groupedtogether in different categories and also discussed from aninstitutional theory point of view. The second part puts focuson the pragmatic orientation in theory and on two kinds ofnewer production in practice. Two companies that producetelevision programmes and four biotech-companies are described.Interpretations are made regarding the nature of theirmanagement and control activities. Contributions from the firstpart are that (1) there are two aspects of the discipline. Thefield has first of all a strong pragmatic orientation but alsosmall and growing academic influence. The limit (2) for what isconsidered ekonomistyrning are wider and not so obvious asbefore. Traditional parts of the discipline (3) like budgetinghave been questioned and reconsidered. Consultants (4) havecreated room for new concepts like JIT, BPR, TQM, BSC and SCMinside the discipline. Contributions from the second part arethat (1) individuals are self managed and guided by theirknowledge and that these companies use (2) a "new" kind ofmanagement systems like e.g. milestones. These kinds of newpractices give vital contributions to the discussion about arenewal of the discipline. Arguments are given (3) forregarding management and control as human activities ratherthan technical questions. This calls for an extended use of newmodels, of a different language and of new images based onsocial sciences. Keywords:Ekonomistyrning, Management Accounting,Management Control, Social Construction, Institutional theory,Images taken-for-granted. / <p>NR 20140805</p>

<p>The purpose of this text is to contribute to theunderstanding of a specific academic discipline (in Swedishcalled Ekonomistyrning). Another purpose is to contribute to arenewal of this field. Theoretical bases are theories from thesociological field like new institutional theory and theoriesof social constructions. The text consists of two parts. Thefirst part is about the academic discipline and the second isabout newer practices and a renewal of the discipline. In thefirst part twelve prominent academics give their views ofdifferent aspects of the discipline. The images are groupedtogether in different categories and also discussed from aninstitutional theory point of view. The second part puts focuson the pragmatic orientation in theory and on two kinds ofnewer production in practice. Two companies that producetelevision programmes and four biotech-companies are described.Interpretations are made regarding the nature of theirmanagement and control activities. Contributions from the firstpart are that (1) there are two aspects of the discipline. Thefield has first of all a strong pragmatic orientation but alsosmall and growing academic influence. The limit (2) for what isconsidered ekonomistyrning are wider and not so obvious asbefore. Traditional parts of the discipline (3) like budgetinghave been questioned and reconsidered. Consultants (4) havecreated room for new concepts like JIT, BPR, TQM, BSC and SCMinside the discipline. Contributions from the second part arethat (1) individuals are self managed and guided by theirknowledge and that these companies use (2) a "new" kind ofmanagement systems like e.g. milestones. These kinds of newpractices give vital contributions to the discussion about arenewal of the discipline. Arguments are given (3) forregarding management and control as human activities ratherthan technical questions. This calls for an extended use of newmodels, of a different language and of new images based onsocial sciences.</p><p><b>Keywords:</b>Ekonomistyrning, Management Accounting,Management Control, Social Construction, Institutional theory,Images taken-for-granted.</p>

Master thesis in the Business Administration and Economics Programme - Controller, School of Business and Economics at Linnaeus University in Växjö, 4FE18E, spring 2022.   Title: The impact of digitalization on management in the construction industry - An interview study on digital tools   Authors: Filip Euström &amp; Sajjad Ameen Supervisor: Kim Eriksson Examiner: Jan Alpenberg   Background: The construction industry is often referred to as a conservative industry where changes are both difficult to get through and take a long time. Digitalization is an example where the construction industry has fallen behind. The industry often works with low margins, which means that efficiency and productivity play major roles. Digital tools can therefore contribute to higher efficiency and productivity.   Purpose: The purpose of the study is to contribute with an understanding of the ways in which digitalization has affected management accounting and management control as well as project management in the construction industry. Furthermore, the authors will also study how the construction industry has been affected by the development of digitalization in general.   Method: The authors have conducted a qualitative interview study where the empirical data consists of 13 semi-structured interviews with people from six different companies where they have different types of roles and experiences in the construction industry. With theory from scientific articles and literature, the collected empirical data could be analyzed.   Conclusion: The study has shown that digitalization has had a major impact on the construction industry, not least on management. The digital tools have not only improved the way the industry works, but it has also improved management accounting and management control as well as project management through, for example, systems that control, among other things, cost, schedule and quality. It has also been shown that training its existing staff is the answer to several of the challenges facing the construction industry. / Examensarbete, Civilekonomprogrammet - Controller, Ekonomihögskolan vid Linnéuniversitetet i Växjö, 4FE18E, vårterminen 2022.   Titel: Digitaliseringens påverkan på styrning inom byggbranschen  - En intervjustudie om digitala verktyg   Författare: Filip Euström &amp; Sajjad Ameen Handledare: Kim Eriksson Examinator: Jan Alpenberg   Bakgrund och problem: Byggbranschen benämns ofta som en konservativ bransch där förändringar både är svårt att få igenom och tar lång tid. Digitalisering är ett exempel där byggbranschen hamnat efter. Branschen arbetar ofta med låga marginaler vilket gör att effektivitet och produktivitet spelar stora roller. Digitala verktyg kan därför bidra till högre effektivitet och produktivitet.   Syfte: Syftet med studien är att bidra med förståelse för de sätt som digitaliseringen har påverkat verksamhets- och ekonomistyrningen samt projektstyrningen inom byggbranschen. Vidare kommer författarna även att studera hur byggbranschen har påverkats av digitaliseringens utveckling generellt sett.   Metod: Författarna har genomfört en kvalitativ intervjustudie där den empiriska datan består av 13 semistrukturerade intervjuer med personer från sex olika företag där de har olika typer av roller och erfarenheter inom byggbranschen. Med teori från vetenskapliga artiklar och litteratur kunde den insamlade empirin analyseras.   Slutsats: Studien har visat att digitaliseringen har haft en stor påverkan på byggbranschen, inte minst styrningen. De digitala verktygen har inte bara förbättrat branschens arbetssätt utan det har också förbättrat verksamhets- och ekonomistyrningen samt projektstyrningen genom exempelvis system som kontrollerar bland annat kostnad, tidsplan och kvalitet. Det har även visat sig att utbildning av sin befintliga personal är svaret på flera av utmaningarna som byggbranschen har.