Centre for Empirical Research on Organizational Control (CEROC)
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Research domains
- Humanities-Social sciences
Areas of research
- Economic, organizational and social aspects of management accounting and control
- Institutional change and organizational control
- Socio-ideological controls in contemporary organizations
The research performed in CEROC proceeds from the common belief that management control is crucial to the functioning of modern organizations. However, to more fully understand the roles and development of contemporary management control practices in today?s organizations, we argue that they should be studied within the context in which they are situated. The overall objective for CEROC is therefore to establish an international presence in research into the organizational, social, ethical and economic aspects of management control practices. Within this overall theme, fellows of the research center are working on a number of topics clustered around the following two themes:
- Use, consequences and change of different kinds of administrative controls, with a particular focus on accounting-based systems and practices.
- Use, consequences and change of different socio-ideological controls such as codes of conduct, and organizational and professional identities.
To more fully understand the workings and consequences of different control mechanisms, research at CEROC also takes interest in how they may interact in different types ?control packages? (i.e. combinations of control mechanisms). CEROC also encourages research based on a broad range of disciplines (e.g. organization theory, sociology, critical theory and economic theory), and methods (e.g. longitudinal case and field studies and cross-sectional surveys).
Researchers
Research projects
Active projects
- A study of how self-regulated cooperation is made possible through notched sticks
- Accounting for Science: Performance Management Systems and Researchers' Identities
- Change and renewal of management accounting systems
- Configurations of PMS
- Institutions, technology and organizations
- Leadership and work environment during restructuring - A study of training intervention
- Management accounting and gender
- Management control systems as a package ? configurations, interrelationships, and effectiveness of MCS
- Military culture and organizing
- Performance management in the educational sector
- Reconciling safe and circular material flows - a case study of PFAS in the lifecycle of food packaging
- Valuation of intangibles - rules and principles for value creation from an accounting perspective
Completed projects
- A configurative view on control packages
- Benchmarking in Swedish local government
- Beyond new public management
- Causes and consequenses of downsizing and corporate restructuring
- Corporate codes of ethics and globalization
- Diffusion of management accounting innovations
- E-commerce and FMCG - Impact on economy, sustainability and network organization of distribution
- Ethical support structures in retail
- Forms of contingency fit in management accounting research
- How corporate codes of ethics travel in organizations: the responsible vs the morally-distanced corporation
- Identity of leaders - principals in school
- Implementing evolutionary theory in the social sciences
- Individuals' reactions and actions during plant closure
- Institutional Logics and Accounting Professionals - The case of K2 and K3
- Inter-organizational management control in public sector outsourcing
- Knowledge transfer in the ABC implementation literature
- Management accounting and institutional change
- Management accounting and organizational identity change
- Management accounting change in institutional theory research: literature review
- Management by intrapreneurship in public sector
- Management fads - can we better understand them?
- Mapping management accounting and trust research: a literature review
- Micro-dynamics of emergent organizational identity changes
- Normas and practices - three non-profit associations and their accounting
- Organizational citizenship behaviour (OCB) in organizations
- Organizational routines in management accounting
- Outsourcing in local government
- Power and ethics in stakeholder management
- Pregnancy and employment
- Prerequisites for sustainability reporting within the Swedish district heating sector: Problems and opportunities
- Productivity effects and management during plant closures
- Professional work identity under extreme conditions
- Public sector institutional change
- Structuration theory and management accounting research
- Target costing and perceived environmental uncertainty
- The labor contract and the governing of the modern work force
- The use of accounting information for organizational sensemaking