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Use of Accounting Information in A Multi-Project Organization - The Role of Temporality and Permanency
University of Skövde, School of Technology and Society.ORCID iD: 0000-0001-7016-9360
2009 (English)In: 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, 513-529 p.Conference paper, (Refereed)
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.

Place, publisher, year, edition, pages
Kuala Lumpur: University of Kebangsaan, Malaysia , 2009. 513-529 p.
Keyword [en]
Management accounting, use of accounting information, multi-project organizations, project, building and construction industry
National Category
Social Sciences
Research subject
Humanities and Social sciences
Identifiers
URN: urn:nbn:se:his:diva-3798ISI: 000306479500024ISBN: 978-967-942-923-7 (print)OAI: oai:DiVA.org:his-3798DiVA: diva2:303753
Conference
5th International Management Accounting Conference (IMAC), Kuala Lumpur, Malaysia, October 19-21, 2009
Available from: 2010-03-15 Created: 2010-03-15 Last updated: 2017-06-01Bibliographically approved

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CiteExportLink to record
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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
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  • asciidoc
  • rtf