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Use of Accounting Information in A Multi-Project Organization - The Role of Temporality and Permanency
Högskolan i Skövde, Institutionen för teknik och samhälle.ORCID-id: 0000-0001-7016-9360
2009 (engelsk)Inngår i: Emergent theories and practices in accounting: Proceedings of the International Management Accounting Conference 5, 19 - 21 October 2009, Cititel Mid Valley, Kuala Lumpur / [ed] Rozita Amiruddin, Sofiah Md Auzair, Radziah Abdul Latiff, Khalijah Ahmad, Kuala Lumpur: University of Kebangsaan, Malaysia , 2009, s. 513-529Konferansepaper, Publicerat paper (Fagfellevurdert)
Abstract [en]

Studies on the use of accounting information have with a few exceptions not highlighted the role of the organizational form for the use of accounting information. In studies of management and organization the multi-project organization (MPO) and its managerial implications has received an increased attention during the last decade, but its implications for the use of accounting information has not been studied in any depth. Accordingly is the aim of the paper to explore how the MPO's dimensions of temporality and permanency shapes the use of accounting information in a multi-project organization. The aim will be pursued by a case study of a Swedish building and construction company. Based on the empirical data it is concluded that the temporality of operations implies that higher level managers need more encompassing non-financial information in order to judge accounting information and by that they also get more involved in operations. At the same time, operation managers, i.e. the site manager in a project, have a central role when accounting information for higher level managers is generated. Finally is it suggested that multi-project organizations needs to be categorized in future studies of the use of accounting information in multi-project organizations.

sted, utgiver, år, opplag, sider
Kuala Lumpur: University of Kebangsaan, Malaysia , 2009. s. 513-529
Emneord [en]
Management accounting, use of accounting information, multi-project organizations, project, building and construction industry
HSV kategori
Forskningsprogram
Humaniora-samhällsvetenskap
Identifikatorer
URN: urn:nbn:se:his:diva-3798ISI: 000306479500024ISBN: 978-967-942-923-7 (tryckt)OAI: oai:DiVA.org:his-3798DiVA, id: diva2:303753
Konferanse
5th International Management Accounting Conference (IMAC), Kuala Lumpur, Malaysia, October 19-21, 2009
Tilgjengelig fra: 2010-03-15 Laget: 2010-03-15 Sist oppdatert: 2017-11-27bibliografisk kontrollert

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Totalt: 164 treff
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