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  • 1.
    Dar, Ravi
    et al.
    Dalarna University, School of Culture and Society, Business Administration and Management.
    Huq, Asif M
    Dalarna University, School of Information and Engineering, Microdata Analysis.
    Sundberg, Klas
    Dalarna University, School of Culture and Society, Business Administration and Management.
    Pricing for 55: Implementing corporate climate strategy in choice architecture through internal pricing2021Conference paper (Other academic)
    Abstract [en]

    The job of management accounting and management control is not only to gather data/information about the company’s or organization’s past, but also to use and develop tools to form the future. While some tools are simple cost calculations to find breakeven points in price-setting, other tools can include far-reaching strategic purposes. Strategy decisions within business that focus on sustainability and mitigate climate change generally tend to focus on specific components or activities (even in the supply change) to make replacements or even cancel altogether. Onus is on the big decisions with major impact. There is another perception of strategy: practices through which strategy is enacted. Less as a grand plan by the top management, and more as a gradual managing that takes key decisions close to the everyday of business life.  With the global emergency of mitigating climate change, an area of near-untapped potential is management accounting. Research has pointed to the importance of middle level management and the role of the controller, where change happens, and problems need solutions. Recently there has been an increased interest in the way internal pricing (which includes transfer pricing) within a corporation can support a corporate strategy on climate change mitigation. Traditionally seen mainly as a manipulative method to avoid tax in multinational companies, there is new interest on the possibility of creating price mechanisms within companies that mimic the supply-demand curves of market economies, for example ways that cap-and-trade mechanisms on GHG emissions can be utilized inside corporations. The concept that underlies market price-setting is scarcity, but rather than using market price as a reflection of scarcity, the interest is in using corporate control and accounting devices to create situations of scarcity. This would create an accounted price on specific goods and services that reflects strategic concerns and a way of implementing corporate policies on climate change into the ‘nitty-gritty’ of everyday business decisions has choices between different burdens on the climate. It is our suggestion that similar mechanisms could broadly support and serve companies’ transition into a circular economy through the design of business choices. The concept of “choice architecture” from  behavorial economics with influence from marketing, most notably with the term ‘nudging’ in order to promote individual choices through design and gradually form norms in a way that would be beneficial to the environment. We want to make the point that the perception of strategizing ties in well with the ideas both of choice architectures and of implementing a circular economy policy in a business. If the concept (or ideal) of the circular economy is a promotion of resource re-use that can reach levels of complete or near-complete containment, then the switch from a linear perspective (of reducing waste, emissions and of not depleting finite resources) to a circular perspective means that ‘only’ megaprojects for re-use and production with lower energy consumption are not sufficient. The realization of the need for re-using spent materials and an avoidance of virgin resources has to permeate the organization. A first step is to review existing survey research of internal pricing that deviate from a cost accounting mandate and instead implement strategic ambitions and outcomes, and among such efforts, focus on those that can support business development towards GHG emission mitigation and circular thinking. 

  • 2. Haftor, Darek
    et al.
    Keller, Christina
    Rapp, Birger
    Stenberg, Göran
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Organisering för lyckad innovationsprocess: Samspel och integration mellan innovation och produktion2018In: Management of Innovation and Technology, ISSN 2001-208X, no 4, p. 9-11Article in journal (Other (popular science, discussion, etc.))
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  • 3.
    Holmgren, Carina A.
    et al.
    Dalarna University, School of Culture and Society, Business Administration and Management.
    Klimplová, Lenka
    Dalarna University, School of Culture and Society, Business Administration and Management.
    Sundberg, Klas
    Dalarna University, School of Culture and Society, Business Administration and Management.
    Dar, Ravi
    Dalarna University, School of Culture and Society, Business Administration and Management.
    Espegren, Yanina
    Dalarna University, School of Culture and Society, Business Administration and Management.
    Digitaliseringen och dess möjligheter, begränsningar och konsekvenser för företagsekonomiskt utbildningsinnehåll och forskningsfrågor2022Conference paper (Other academic)
    Abstract [sv]

    Syftet med workshopen är att öppna upp för idé- och erfarenhetsutbyte gällande digitalisering och dess verksamhetsspecifika möjligheter, begränsningar och (etiska) konsekvenser kopplat till företagsekonomisk utbildning och forskning. Vi vill även bidra till nätverksskapande för forskare och lärare som intresserar sig för denna kunskapsutveckling och hur den påverkar framtidens företagsekonomiska utbildning.Vi inleder workshoppen med en kort presentation av våra påbörjade forskningsaktiviteter inom bl a HR-analytics, e-ledarskap, projektledning kopplat till digitalisering av produktionssystem och Business Intelligence samt hur dessa kunskaper kan inkluderas i våra kurser. Därefter öppnar vi upp för smågruppsdiskussioner med dessa frågeställningar: - Vilka forskningsfrågor inom digitalisering och dess verksamhetsspecifika möjligheter, begränsningar och (etiska) konsekvenser är ni intresserad av? Vilka teorier och metoder används (planerar att användas)? - Hur jobbar ni (vill ni jobba) med utveckling av digitaliseringskompetens som kunskaps- och färdighetsområde i era utbildningar?Deltagarna kommer under smågruppdiskussioner kunna föra anteckningar via onlineverktyg (Padlet), vilka sedan används för sammanfattning och erfarenhetsutbyte mellan grupperna i slutet av workshopen. Möjligt att ansluta eller lämna i samband med pausen. Svenska och engelska mixas.

  • 4.
    Huq, Asif M
    et al.
    Dalarna University, School of Information and Engineering, Microdata Analysis.
    Sundberg, Klas
    Dalarna University, School of Culture and Society, Business Administration and Management.
    Friedman doctrine prevails! Or does it? Evidence from the views of practitioners on corporate sustainability in their firms2022Conference paper (Refereed)
  • 5.
    Huq, Asif M
    et al.
    Dalarna University, School of Information and Engineering, Microdata Analysis.
    Sundberg, Klas
    Dalarna University, School of Culture and Society, Business Administration and Management.
    Friedman doctrine prevails! Or does it?: Evidence from the views of practitioners on corporate sustainability in their firms2021Report (Other academic)
    Abstract [en]

    The purpose of this paper is to provide insights on the views of firms regarding corporate sustainability (CS) and how the structure of the board affects this. We surveyed the CEOs, CFOs, and Environment Officers of about 850 Swedish firms (response rate 21%) affected by mandatory sustainability reporting after the implementation of the EU Directive 2014/95/EU. The six-transcending ambition levels (namely: pre-CS, compliance-driven, profit-driven, caring, synergistic, and holistic) of corporate sustainability proposed by van Marrewijk & Werre (2003) were used to classify the views of key officers on the sustainability agenda of their respective firms. We find that the drive by firms for higher CS ambition levels is positively influenced by a diverse board (i.e., representation of female board members), and the effect is more pronounced if the board is constituted with a female top executive. Moreover, younger top executives are more likely to have a higher CS ambition level. On the other hand, external CEOs, external board members, and forceful disclosure of sustainability activity (e.g., EU Directive 2014/95/EU) do not significantly influence CS ambition levels, whereas firm size and industry affiliation do. Our findings are useful for top managers and regulators interested in corporate governance issues and influencing the sustainability efforts of their firms. Methodologically, the use of a survey method is an extension to an otherwise high reliance on archival research in the field of CS. Furthermore, the dataset is unique, and the results are robust to various sensitivity analyses.

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  • 6. Ifinedo, Princely
    et al.
    Rapp, Birger
    Ifinedo, Airi
    Sundberg, Klas
    Department of Business Studies, Uppsala University, Sweden.
    Relationships among ERP post-implementation success constructs: An analysis at the organizational level2010In: Computers in human behavior, ISSN 0747-5632, E-ISSN 1873-7692, Vol. 26, p. 1136-1148Article in journal (Refereed)
    Abstract [en]

    Enterprise Resource Planning (ERP) systems implementation success factors have been widely researched; however, few have investigated ERP post-implementation success in organizational contexts. The paucity of research into ERP system success evaluations partly motivates this research. To that end, the objective of this study is twofold. First, it primarily investigates the relationships among six dimensions in a respecified ERP system success measurement model, which was developed from prior relevant frameworks. Second, this research adds to the body of knowledge related to the information system (IS) success evaluation domain, especially with its focus on ERP packages. The expanded ERP system success model was tested using data collected in a crosssectional field survey of 109 firms in two European countries. Structural Equation Modeling (SEM) was used to test six relevant hypotheses. The SEM results showed that five out of the six hypotheses have significant, positive associations. Namely, the dimensions of System Quality, Service Quality, Individual Impact, Workgroup Impact, and Organizational Impact have strong relevance in ERP success conceptualization, whereas Information Quality does not, at least, in the context of our data. The study's implications for practice and research are discussed.

  • 7.
    Ifinedo, Princely
    et al.
    Cape Breton University, Canada.
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Influences of Organizational Objectives, Culture, and IT Support/Knowledge on ERP System Effectiveness: An Empirical Investigation2012Conference paper (Refereed)
  • 8.
    Ifinedo, Princely
    et al.
    Department of Financial & Information Management, Cape Breton University, Sydney, NS, Canada.
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Using the Technological-Organizational-Environmental Framework to Evaluate ERP System Success2012Conference paper (Refereed)
  • 9. Keller, Christina
    et al.
    Haftor, Darek M.
    Rapp, Birger
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Agil projektledning: Något för alla eller bara för några?2017In: Management of Innovation and Technology, ISSN 2001-208X, no 4Article in journal (Other academic)
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  • 10. Rapp, Birger
    et al.
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Förbättrad innovationsförmåga med strategisk ekonomistyrning2016In: Management of Innovation and Technology, ISSN 2001-208X, no 2, p. 7-9Article in journal (Other academic)
  • 11.
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Atlas Copcos strategi och styrning: Verktyg som ger guld2009Licentiate thesis, monograph (Other academic)
    Abstract [sv]

    Licentiatavhandlingen analyserar den strategi och styrning som bedrivits vid Atlas Copco sedan 1980-talet. Detta ger kunskap om hur ett traditionellt svenskt industriföretag anpassar sig till en turbulent omgivning med hård internationell konkurrens. Atlas Copco är ett industriföretag med kompetenser omkring tryckluftsteknik, gruv- och anlägg-ningsmaskiner och industriverktyg. Det har en komplexitet i strategisk inriktning, organisatorisk struk-tur och styrning som gör det lämpligt som studieobjekt inom forskningsprogrammet Strategi, styrning och konkurrenskraft (SiSK). Atlas Copco är ett klassiskt svenskt företag som under sin 136-åriga histo-ria utvecklats till en global aktör genom de produkter och lösningar som skapats och erbjuds markna-den. Utifrån dagens verksamheter är det möjligt att spåra omfattande strategiska och organisatoriska förändringar som stegvis genomfördes från slutet av 1960-talet fram till inledningen av 1990-talet. Studien är retrospektiv där fallföretagets strategiska utveckling och styrning i efterhand studerats. Som utgångspunkt i analysen har valts en tentativ modell om strategisk kongruens och integrerad styr-ning. Avhandlingen bygger på insamlat material om företaget i form av årsredovisningar och andra skriftliga källor samt intervjuer med 25 nuvarande och tidigare befattningshavare vid företaget. Studien visar att fallföretaget kan uppvisa strategisk kongruens på olika organisatoriska nivåer och att denna kongruens stöds av en integrerad styrning som till sin karaktär är både formell genom tradi-tionella system för ekonomi- och produktionsstyrning men också informell genom att en särskild kul-tur byggts upp runt företagets verksamheter och hur de ska bedrivas. Studien ger specifika implikatio-ner för fallföretaget när det gäller strategi och styrning som är intressanta för andra företag och organi-sationer. Detta gäller särskilt hur starkt fokuserade verksamheter kan styras och utveckla långsiktiga konkurrensfördelar. Studien har finansierats av Jan Wallanders, Tom Hedelius och Tore Browaldhs stiftelser. Dessut-om har finansiellt stöd erhållits från forskarskolan Management och IT (MIT).

  • 12.
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    How management control affects the implementation of strategies in a decentralized organization: Focus on formal and informal control in the case of Atlas Copco2014In: Strategy, control and competitive advantage: Case study evidence / [ed] Jannesson, E.; Nilsson, F. och Rapp, B., Berlin Heidelberg: Springer, 2014, p. 59-83Chapter in book (Refereed)
    Abstract [en]

    This chapter studies how the control systems of Atlas Copco, a Swedish industrial company, have changed and how different systems interact to implement strategies and achieve financial targets. More specifically, the chapter treats how formal management control is supplemented by informal control in order to implement strategies and achieve success.

  • 13.
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Management control in the innovation process: A success factor?2016In: Proceedings, The International Conference on Business Case Research (ICBCR 2016) Hong Kong December 12 – 14, 2016: Management and Innovation: Drucker’s Legacy in the 21st Century Management, 2016, p. 15-Conference paper (Refereed)
    Abstract [en]

    This article follows the innovative process in a company within the manufacturing industry as itreached a highly competitive market position. Through an adaptive system of management control,management has succeeded in engaging teams to develop new products. At the same time the companyhas been competitive in terms of prices and level of service. The key to this success has been acombination of continuous knowledge integration and flexible production in the company, whichthemselves were enabled by successive improvements and by a general control philosophy that makesfor strategic congruence in the long run.A multi-level case study describes innovative processes, work with product development and howinformal contacts between different functions may occur and facilitate the development of successfulproducts. At the corporate level, the critical task is to prioritize and weigh the ideas in view of existingproducts and the need for strategic development.This study illustrates a generic model that discusses strategic development and management control inthe context of an unforeseen environment. This dynamic life-cycle perspective adds to previousresearch in management control, which has mainly focused on static models. The model in this articleis conceptual and is based on previous research; however, it can also be used by management inpractice. As former studies have emphasized, there is a lack of research that analyses the way inwhich innovations emerge and the control processes that may be part of the success or failure.

  • 14.
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Ny administrativ stödfunktion i Landstinget Dalarna: en utvärderingsstudie2005Report (Other academic)
  • 15.
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Strategisk ekonomistyrning vid Atlas Copco2011Conference paper (Other academic)
  • 16.
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Strategisk kongruens och integrerad styrning vid Atlas Copco-gruppen2008In: Nordisk workshop XIII i ekonomi- och verksamhetsstyrning, Linköping, 2008Conference paper (Other academic)
    Abstract [sv]

    Detta papper analyserar Atlas Copco-gruppens utveckling de senaste 15-20 åren. Särskilt betonas och diskuteras betydelse av strategier och styrning. Analysen grundas på officiell redovisning, samt ca 15 intervjuer och kan ses som en förstudie. Papperet är en delrapport inom ett större forskningsprojekt med fyra olika svenska företag: Strategi, styrning och konkurrenskraft. Tentativa rekommendationer ges om vilka strategier som kan anses vara kongruenta och vilken styrning som är lämplig för att strategierna ska bli framgångsrika. Vidare studier kommer att genomföras.

  • 17.
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management. Uppsala universitet, Företagsekonomiska institutionen.
    Strategisk utveckling och ekonomistyrning: Ett livscykelperspektiv2015Doctoral thesis, monograph (Other academic)
    Abstract [en]

    This dissertation synthesizes previous research and develops a model for the study of strategic development, strategic congruence and management control. The model is used to analyze a longitudinal case study of the Swedish engineering company Atlas Copco.

    Employing contingency theory, the study confirms that long-term survival of a company requires adaption to contingencies. Three levels of strategy are examined: corporate, business and functional. Previous research suggests that consistency between these levels (strategic congruence) is necessary for a company to be competitive. The dissertation challenges this proposition by using a life-cycle perspective and analyzes strategic congruence in the different phases of a life cycle. It also studies management control from a life-cycle perspective. In this context, two types of management control are examined: formal and informal. From a longitudinal perspective, the study further discusses how these types interact during organizational life cycles.

    The dissertation shows that strategic development is more complex than previous studies have indicated. It is a long, complex and non-linear process, the results of which cannot always be predicted. Previous models for strategy and management control are based on simple relationships and rarely take into account the fact that companies often go through different phases of strategic development. The case study shows that strategic incongruence may occur at times during organizational life cycles. Furthermore, the use of management control varies over time. In the maturity phase, formal control is in focus, while the use of informal control has a bigger role in both the introduction and decline phases.

    Research on strategy and management control has intensified in recent years. Still there is a gap regarding the coordination of complex corporate structures. The present study contributes with further knowledge on how companies manage long-term strategic development. Few studies deal with more than two levels of strategy. Moreover, the present study addresses the need to understand strategic congruence from a life-cycle perspective. This is particularly relevant in practice, when management in large companies face difficult issues for which they expect business research to assist them in the decision-making process.

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  • 18.
    Sundberg, Klas
    et al.
    Dalarna University, School of Culture and Society, Business Administration and Management.
    Huq, Asif M
    Dalarna University, School of Information and Engineering, Microdata Analysis. Högskolan Gävle.
    Hållbarhetsambitioner i svenska stora företag2021In: Tidningen Balans Fördjupning, no 4, p. 24-29Article in journal (Other (popular science, discussion, etc.))
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  • 19.
    Sundberg, Klas
    et al.
    Dalarna University, School of Culture and Society, Business Administration and Management.
    Rapp, Birger
    Keller, Christina
    Modern project management: Challenges for the future2021In: Management and Information Technology after Digital Transformation / [ed] Peter Ekman, Peter Dahlin, Christina Keller, Routledge, 2021Chapter in book (Refereed)
    Abstract [en]

    In this chapter, the authors highlight that the challenges related to managing modern projects are that the management problems have changed since traditional project management methods were developed. This calls for new project management methods, adapted to situations of rapid technological change and flexibility. The authors identify and highlight the limitations of both traditional and agile management methods. They pay special attention to such project characteristics as obstacles to agility, skills, leadership, stakeholders and customers. They discuss hybrid project management and identify which method is the best fit in a given situation.

  • 20.
    Söderqvist, Marit
    et al.
    Dalarna University, Verksamhetsstödet.
    Sandbacka, Monica
    Dalarna University, School of Culture and Society, Business Administration and Management.
    Sundberg, Klas
    Dalarna University, School of Culture and Society, Business Administration and Management.
    Knowledge Transfer Partnership (KTP)2023Conference paper (Other (popular science, discussion, etc.))
    Abstract [sv]

    Lärosäten förväntas påverka och påverkas av omgivande samhälle, men det finns utmaningar att finna hållbara vägar för kommunikation i båda riktningar. Ett verktyg för samverkan är Knowledge Transfer Partnership (KTP) som gör det möjligt att såväl sprida lärosätets kunskap, som att lära av de kunskaper och erfarenheter som genereras i övriga samhället.

    Knowledge Transfer Partnership (KTP) kommer från Storbritannien där man jobbat med modellen nationellt i över 40 år.  Högskolan Dalarna började som första lärosäte i Sverige arbeta med KTP, redan år 2012. Sedan dess har lärosätet jobbat med ett 100-tal KTP-projekt ute i näringslivet och under de senaste åren även fått möjlighet att lära upp personer vid andra lärosäten genom det nationella projektet ”KTP Energi Sverige”.

    Under detta pass får du lära dig mer om samverkansverktyget KTP och konkreta exempel på hur akademi och näringsliv kan mötas på ett för alla framgångsrikt sätt.

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