Centre for Management Accounting Research (CMAR)
We want to inspire, initiate and implement research related to the managerial effects on individuals and organisations. Our focus is directed towards what happens to people when they are managed and what happens to organisations when we manage each other.
The knowledge platform CMAR meets once a week: every Friday between 9:00 – 10:30. If you are interested in attending these meetings – please contact Maria Mårtensson Hansson.
Calendar – including previous events
Calendar, including previous events
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CMAR Group Meeting Research seminar
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CMAR Group Meeting Research seminar
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CMAR Group Meeting Research seminar
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CMAR Group Meeting Research seminar
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CMAR Group Meeting Research seminar
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CMAR Group Meeting Research seminar
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CMAR Group Meeting Research seminar
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CMAR Group Meeting Research seminar
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CMAR Group Meeting Research seminar
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CMAR Group Meeting Research seminar
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CMAR Group Meeting: Book Club Research seminar
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CMAR Group Meeting Research seminar
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Workshop in the AES strategy network CMAR/AES
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CMAR Group Meeting Research seminar
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CMAR/AES meeting in Stockholm Research seminar
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AES-möte i Stockholm AES/CMAR
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CMAR Group Meeting Research seminar
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CMAR Group Meeting: Book Club Research seminar
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CMAR Group Meeting Research seminar
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CMAR Group Meeting Research seminar
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Workshop in the AES strategy network CMAR/AES
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Book Circle in the CMAR Group Research seminar
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AES/CMAR seminar AES/CMAR
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AES-meeting in Stockholm AES/CMAR
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CMAR Group Meeting Research group meeting
News
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Civilekonom students received award for their independent project News
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Xiang Yu received his PhD from Stockholm University News
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Winners of the Glass and Crystal Apples, 2023 News
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Seed funds granted! News
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New dissertation explores existential philosophy as an alternative way to understand corporate governance News
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Large public authorities in focus for new professor News
Our research
The knowledge environment Centre for Management Accounting Research (CMAR) gathers researchers in economic- and management control, external- and sustainable accounting and auditing with focus on management structures, management effects and behavioural aspects on management.
CMAR's research interest is aimed at how information within organisations is gathered, processed, reported, controlled and then used as a foundation in management as well as what effects this has on the organisation, its coworkers and surroundings.
We want to initiate, inspire as well as implement and disseminate research related to management in the business-economical context, meaning management and accounting in different forms of organisation and at different levels. Examples of this are conditions concerning and effects on management and specific questions such as what happens to individuals/organisations when they are managed, what happens when circumstances such as reforms or worldwide changes affect the management and accounting.
Theoretically the platform includes research on a wide scale. Small and large organisations in private and public sectors are empirically studied. The research is recognised through studies following the entire managerial chain from the highest hierarchical level down to the operational venture of the organisation, including the significance of the external accounting as well as auditing and the role of the auditors.
The research environment is largely characterised through external research funding. The members of CMAR are actively looking for external research funding and have successfully been granted funds from a variety of backers. The platform has, over the last five-year period, been granted external funding from Arbetsförmedlingen, Familjen Kamprads stiftelse, Handelsbankens forskningsstiftelser, Intsam, Länsstyrelsen i Stockholm, Region Stockholm, Scandinavia-Japan Sasakawa Foundation and Trafikverket.
The members of CMAR publish their research in scientific journals, conferences, books, book chapters and reports. We are published in both high ranked, international, scientific journals as well as in more practical and education-oriented literature.
Education
The members of CMAR conduct education on all levels, but a significant part of it is carried out at advanced levels. This also includes the implementation of many distance educations offered at the School of business and economics, both as stand-alone courses as well as courses within programmes offered by other faculties. The educations are characterised through a clear progression, maintaining a high theoretical level along with several practical components.
The programme specialisations offered by the members of CMAR are held in high regard – both among students and businesses, proved by the number of applicants and high demands from employers after graduating (many people get employed before graduating). The high number of applicants can later be found again in different student groups, students belonging to the School of business and economics, students from other universities as well as among international students.
One of the stronger points of the platform lie in the deep connection between research and education and the great number of students in the controller and accounting-specialisations within the business administration and economics programme as well as the master programme in business process control and supply chain management. The education is similarly characterised by a clear and close connection between research and education.
Some of the programme specilisations we are responsible for are:
- Civilekonomprogrammet, inriktningarna controller och redovisning
- Business Process Control and Supply Chain Management, masterprogram, Fronten inom ekonomi och verksamhetsstyrning
- Kandidatprogrammet med inriktning redovisning och ekonomistyrning
Some of the distance courses we are responsible for are:
- Controller I - Ekonomistyrningssystem i företagande, 7.5 hp
- Grundläggande kalkylering, 7.5 hp
- Introduktion till ekonomistyrning, 7.5 hp
- Sociala och kritiska perspektiv på ekonomistyrning, 7.5 hp
- Styrning och ledning av offentlig verksamhet, 7.5 hp
Apart from the above mentioned we participate in many other programmes and courses – both at the faculty of business and economics as well as other faculties within Linnaeus University.
Network
The thriving knowledge environment “Mobilising and Managing Sustainable Transition”
CMAR bildar tillsammans med ledarskap och entreprenörskap Ekonomihögskolans, i dagsläget, enda kunskapsmiljö ”Mobilising and managing sustainable transition”. Forskningen, utbildningen och den samverkan som bedrivs inom ramen för kunskapsmiljön syftar till att bidra till att privata och offentliga organisationer ökar sina möjligheter att möta samhällets framtida utmaningar på ett långsiktigt och hållbart sätt. En avgörande fråga för att kunna möta samhällsutmaningarna är en välfungerande och ändamålsenlig styrning och redovisning. Oavsett om det handlar om offentlig eller privat verksamhet är alltså en välfungerande styrning och redovisning avgörande för att en verksamhet ska kunna nå sina mål och attrahera resurser, både ekonomiska och mänskliga.
The Research School in Accounting – FIRE
Under 2022 har CMAR blivit medlemmar i ”The Research School in Accounting (Forskarskolan i redovisning, FIRE) som koordineras via Handelshögskolan i Stockholm. Detta är en viktig plattform för doktorander att presentera sin forskning och en plattform som erbjuder möjligheter att utveckla nätverk för både doktorander och handledare.
Akademin för ekonomistyrning i staten (AES)
CMAR ingår i Akademin för ekonomistyrning i staten (AES) – både i dess ledning och som deltagande forskare. AES är ett nätverk av forskare som tillsammans med ett drygt tjugotal mynidgheter arbetar för att initiera, skapa och förmedla kunskap om ekonomi- och verksamhetsstyrning i offentlig sektor.
CMAR leder och deltar i strateginätverket där alla med ett intresse for strategifrågor är välkomna. Nätverket arrangerar två workshops per termin med olika teman. Hitills har bl.a. följande teman behandlats digitalisering, genus, politisk styrning, ekonomistyrning och berättande allt i relation till strategifrågor.
FEKIS - Föreningen företagsekonomi i Sverige
I stort sett alla i CMAR-gruppen är medlemmar i FEKIS - Föreningen företagsekonomi i Sverige. Föreningen syftar till att främja utvecklingen av akademisk utbildning och forskning i ämnet företagsekonomi i Sverige.
Collaboration and dissemination of knowledge
The participants in the CMAR group interact with teachers and researchers (locally, nationally and internationally) as well as with representatives of the surrounding community. Among other things, we receive invitations from universities in Sweden and internationally as guest researchers, teachers and lecturers and as opponents at research seminars and dissertations, in grading committees and as experts in appointing of positions. We participate in review panels and as reviewers for various research funders. We also participate in editorial boards and conduct reviews of article manuscripts for several scientific journals and conferences.
In terms of teaching and research, extensive collaboration is conducted both within the group, the department, the faculty and within the university.
Collaboration with the surrounding society has previously mainly been focused on private companies where there has long been a well-established collaboration with many small, medium and large companies, but also with various business associations.
The CMAR group's participants have regular contacts with the surrounding business community, both private and public organizations such as Ikea, Volvo, the County Administrative Boards, Region Kronoberg and Region Kalmar, as well as with the municipalities that are part of the region.
Members
Members sökblock
- Anna Stafsudd Associate Professor
- +46 470-70 80 97
- annastafsuddlnuse
- Elin Esperi Hallgren
- elinhallgrenlnuse
- Erik Rosell Senior Lecturer
- +46 470-70 87 62
- +46 72-594 15 13
- erikroselllnuse
- Fredrik Karlsson Senior Lecturer
- +46 470-70 87 79
- +46 72-594 15 24
- fredrikkarlssonlnuse
- Jan Alpenberg Associate professor
- +46 470-70 87 75
- janalpenberglnuse
- Kim Eriksson Senior lecturer
- kimerikssonlnuse
- Krister Bredmar Professor
- +46 480-49 71 91
- kristerbredmarlnuse
- Lise-Lotte Kans Lecturer
- +46 470-70 88 82
- lise-lottekanslnuse
- Maria Boe Presteng Lecturer
- +46 470-70 88 47
- mariaprestenglnuse
- Maria Mårtensson Hansson Professor
- +46 470-76 74 99
- +46 70-790 87 38
- mariamartenssonhanssonlnuse
- Martin Holgersson Senior lecturer
- +46 470-76 75 20
- martinholgerssonlnuse
- Natalia Berg Associate professor
- +46 470-70 85 13
- nataliaberglnuse
- Ola Nilsson Associate Professor
- +46 470-70 83 86
- olanilssonlnuse
- Pär Vasko Senior lecturer
- +46 470-70 84 07
- parvaskolnuse
- Pia Nylinder Senior Lecturer, Head of Department
- +46 470-76 75 85
- pianylinderlnuse
- Xiang Yu Senior lecturer
- xiangyulnuse
Affiliated researchers
Tomasz Wnuk-Pel, Affiliated Professor, University of Lodz, Poland
Paul D Scarbrough, Affiliated Professor, Brock University, Canada
Research project
The participants in the CMAR group actively seek external research funding and have been successfully awarded funding from a variety of backers. Among other things, the group has during 2018-2022 received external funding from, among others, the Swedish Public Employment Service, Handelsbanken's research foundations, the Swedish Transport Administration, Region Stockholm, the County Administrative Board of Stockholm, the Scandinavia-Japan Sasakawa Foundation, Intsam.
The researchers of CMAR publish their work in scientific journals, as well as at conferences, books, book chapters and reports.
Ongoing projects
(In)equalities in combining academic knowledge, work and care responsibilities
Project leader: Kirsi-Mari Kallio, Professor Linnaeus University
1.1.2023 - 31.12.2023
Funding: Nordic Gender Equality Fund
The project aims to build an understanding of how performance pressures affect the careers of knowledge workers in academia for individuals with different family situations, especially those who want to have children and those who cannot (or choose not to) have children.
The phenomenon is studied by focusing on knowledge workers in academia, but the results are expected to reflect experiences of caring responsibilities also in other knowledge-intensive and competitive areas where there are high performance requirements. The results of the project will help to understand the challenges and opportunities of combining parenting with knowledge work and will help create more equitable policies and practices at both the organizational and societal levels.
Governance and management with dialogue
Project leaders: Kim Eriksson, Senior Lecturer Linnaeus University, Annelie Häyrén, Investigator University of Gävle and Uppsala University and Eva Wittbom, Senior Lecturer Stockholm University
2021-2024
Funding: Swedish Transport Administration
By studying financial and operational management and dialogue, the project aims to understand the role and conditions of dialogue based on internal governance and management systems when several actors interact. Examples of initial questions are: how do different actors contribute to shaping and conditioning dialogues? When, how and why does governance come in and play a role in dialogues? The work is based on early planning phases around the infrastructure project. The project aims to contribute with an understanding of the relationship between governance and dialogues.
About the art of creating and writing science
Project leader: Martin Holgersson, senior lecturer Linnaeus University
2021-2023
The main aim of the project is to investigate similarities and differences between artistic and scientific activities. The study has resulted in a number of concepts, aspects and methods where science can be inspired by artistic ambitions and working methods. The format is a book in Swedish that is supposed to be completed in 2023.
Moving beyond stewards and agents
Project leader: Pär Vasko, PhD student School of Economics and Management, Linnaeus University
2017-2022
Funding: School of Economics and Management at Linnaeus University
The thesis, Moving beyond stewards and agents, explores the fundamental assumptions about humans in two theoretical positions, stewardship and agency, in the field of corporate governance. The exploration shows that humans (here: CEOs, boards and owners) are often understood based on theoretical ideals based on a normative and essential view of the human being. This provides a kind of understanding, but there are also other possibilities. This refers to opportunities for understanding the human being beyond the theoretical ideals. One such way, which is the aim and theoretical contribution of the thesis, is to seek to create a theoretical and practical understanding of the human being as freedom-seeking, meaning-making and ambiguous. The empirical context of the thesis is based on the board work of a member-driven organization, Interior Cluster Sweden (ICS), which operates in the furniture and interior design industry in Småland, Sweden.
A study of "Vision eHealth 2025" – a review of the strategy for the introduction of a national eHealth for the Swedish health care and care.
Project leader and researcher: Pia Nylinder, PhD. School of Economics and Management, Linnaeus University
2018-
Accountability and collaboration in public sector
Project leader and researcher: Elin Esperi Hallgren, PhD student School of Economics and Management, Linnaeus University
2017-
Capturing a journey of renewal – Arbetsförmedlingen 2021
Project leader: Maria Mårtensson, Professor, School of Economics and Management, Linnaeus University and Stockholm University
Participating researchers: Karin Axelsson, Ph.D. Mälardalen University, Elin Funck, Associate Professor, School of Economics and Management, Linnaeus University, Nina Hasche, Ph.D. Örebro School of Business, Economics and Law, Mikael Holmgren Caicedo, Associate Professor, Department of Business Administration, Stockholm University, Pontus Hedlin, PhD. Department of Business Administration, Stockholm University, Linda Höglund, PhD, Mälardalen University, Maria Mårtensson Professor, School of Economics and Management, Linnaeus University and Stockholm University, Steffi Siegert, Ph.D. School of Economics and Management, Linnaeus University and NEOMA Business School, Paris, France and Desirée Ödén, PhD student, Department of Business Administration, Stockholm University
Funding: Arbetsförmedlingen
2016-
Intellectual capital: on how listed companies choose to disclose their intellectual capital in their annual reports.
Project leader and researcher: Pia Nylinder, PhD. The School of Economics and Management, Linnaeus University and Johan Dergård, PhD. Department of Business Administration, Lund University
2015-
Completed projects
The role of credit rating agencies as intermediaries in the information environment
Project leaders: Ola Nilsson, Associate Professor Linnaeus University and Christopher von Kock, Associate Professor Linnaeus University
2018-2021
Funding: Handelsbanken Research Foundations - Jan Wallander and Tom Hedelius Foundation Tore Browaldh Foundation
The research project has focused on contributing to the knowledge of credit rating agencies. This has been done partly by studying the conditions in which credit rating agencies operate, partly what effects their contributions and partly what effects their contributions have.
Post-NPM: New Public Governance and Other Trends
Project leaders and researchers: Elin K. Funck, Associate Professor School of Economics and Management, Linnaeus University and Tom S. Karlsson, PhD, School of Public Administration, University of Gothenburg
Funding: Kommunforskning i Västsverige (KFi)
2018-
Strategic maps as a control tool: the example of Arbetsförmedlingen
Project leaders: Elin K. Funck, Associate Professor at the School of Economics and Management, Linnaeus University and Maria Mårtensson Hansson, Professor at the School of Economics and Management, Linnaeus University and Stockholm University
Funding: Arbetsförmedlingen
2018-
Quality Assurance and Performance Measurement Systems (UQAPS)
Project leader: Tomi J. Kallio, Professor School of Economics and Management, Linnaeus University
Participants: Tomi J. Kallio, Professor School of Economics and Management, Linnaeus University, Elin K. Funck, Associate Professor Lund University School of Economics and Management, Linnaeus University and Kirsi-Mari Kallio, Associate Professor Lund University School of Economics and Management
Funding: Handelsbanken's research foundations
2018-2021
Management control in circular economy
Project leaders and researchers: Elin K. Funck, Associate Professor at Lund University School of Economics and Management, Linnaeus University and Nikki Svensson, Master of Business Administration, Linnaeus University
2017-
Governance in Stockholm County Council – A strategic concern
Participants: Linda Höglund, Ph.D. Mälardalen University, Maria Mårtensson, Professor, School of Economics and Management, Linnaeus University and Stockholm University, Angelina Sundström, PhD. Mälardalen University, Fredrik Svärdsten, PhD. Department of Business Administration, Stockholm University and Kerstin Thomson, PhD. Department of Business Administration, Stockholm University.
Project leader: Maria Mårtensson, Professor, School of Economics and Management, Linnaeus University and Stockholm University
Funding: SLL/SU
2017–2020
ESG Engagements by Nordic Institutional Investors for Risk Management
Researchers: Natalia Semenova et al.
2016-2018
Funding: Jan Wallander and Tom Hedelius Foundation and Tore Browaldh Foundation
Shareholder engagement as a dialogue with companies on Environmental Social and Governance (ESG) risks is a growing Sustainable and Responsible Investment (SRI) strategy in the financial markets. Today management of ESG risks is to a large extent externalized and engagement is driven by active owners, shareholders and social interest groups to ensure accountability and to offer a benchmark for investors to judge the overall quality of the board's governance and risk management. The proposed research program examines the value added of engagements for shareholders and how the target companies respond to the risk management dialogue.
The research program has two main purposes. Firstly, to empirically examine private Environmental, Social and Governance (ESG) risk engagements by Nordic institutional investors, the drivers of ESG engagements and their effects on governance, sustainability disclosure quality and financial performance of target companies. Secondly, based on in-depth examination of engagement reports of companies targeted by owners, develop a conceptual framework for ESG risk management to evaluate how external risk management is internalized in order preserve shared values and to mitigate the external consequences from failed account for stakeholder expectations. The program employs a proprietary database of 858 ESG engagements provided by the Global Engagement Services (GES) on a sample of MSCI World companies targeted by Nordic institutional investors since 2005.
25 years of NPM: trends, achievements and dilemmas
Project leaders and researchers: Elin K. Funck, Associate Professor, School of Economics and Management, Linnaeus University and Tom S. Karlsson, PhD, School of Public Administration, University of Gothenburg.
2015-
Changed professional knowledge dissemination? Experiences and effects from the use of national quality registers
Project leader and researcher: Elin K. Funck, Associate Professor, School of Economics and Management, Linnaeus University and Pia Nylinder, PhD. School of Economics and Management, Linnaeus University
2013-
A professional landscape in transformation
Project leader: Thomas Brante, Professor, School of Social Work, Lund University, Kerstin Svensson, Professor, School of Social Work, Lund University.
Participating researchers: Ola Agevall, Professor of Sociology, Linnaeus University, Gunnar Olofsson, Professor of Sociology, Linnaeus University, Carina Carlhed, Ph.D. in Education, Uppsala University, Elin K. Funck, Associate Professor School of Economics and Management, Linnaeus University, Glenn Sjöstrand, Ph.D. in Sociology, Linnaeus University, Mats Benner, Professor of Education, Lund University, Eva Johnsson, Associate Professor of Social Work, Lund University, Lennart Svensson, Professor Sociology, University of Gothenburg, Karsten Åström, Professor, Sociology of Law, Lund University, Margareta Nilsson-Lindström, Ph.D. Department of Sociology, Lund University, Karin Jonnergård, Professor School of Economics and Management, Linnaeus University
Funding: Swedish Research Council
2010-2018
The rise and fall of Balanced Scorecard in municipalities and county councils
Project leaders and researchers: Elin K. Funck, Associate Professor at the School of Economics and Management, Linnaeus University and Rolf G. Larsson, PhD, Department of Business Administration, Lund University
2010-2014
Freedom with responsibility or responsibility with transparency? On the impact of document management on autonomy, knowledge base and norm systems among professionals
Project leader: Lena Fritzén, Professor of Education, Linnaeus University.
Participating researchers: Karin Jonnergård, Professor School of Economics and Management, Linnaeus University, Lena Agevall, Associate Professor of Political Science, Linnaeus University, Joakim Krantz, Ph.D. in Education, Linnaeus University, Eva Johansson, Associate Professor in Social Work, Lund University.
Funding: FAS
2010-2014
Choice of care in primary care: comparison of assignments, reimbursement principles and cost responsibility
Project leader: Anders Anell, Professor, Department of Business Administration, Lund University
Participants: Pia Nylinder, Ph.D. The School of Economics and Management, Linnaeus University and Anna Glenngård, PhD. Department of Business Administration, Lund University
2012
Effects of transparency as a new institutional logic – the example of national quality registers in healthcare
Project leader and researcher: Elin K. Funck, PhD, School of Economics and Management, Linnaeus University
Funding: Forum for Professional Research
2010-2012
Balanced Scorecard in healthcare - Experiences from the use of the Balanced Scorecard in county councils
Project leader and researcher: Lars-Göran Aidemark, Professor, School of Economics and Management, Linnaeus University, Karin Jonnergård, Professor School of Economics and Management, Linnaeus University and Elin K. Funck, PhD student, School of Economics and Management, Linnaeus University
Funding: FAS
2004-2009