Papers by Katarina Kaarbøe
Magma
Verden står akkurat nå i en situasjon der risikohåndtering er mer aktuelt enn på lenge. Virus – b... more Verden står akkurat nå i en situasjon der risikohåndtering er mer aktuelt enn på lenge. Virus – både mellom mennesker, men også digitalt skaper sårbarhet som krever at virksomheter må ha systemer for styring og kontroll. Ved Norges Handelshøyskole (NHH) har vi nylig etablert et Center for digital business and audit, som har som mål å øke vår kunnskap knyttet til design og bruk av digitale løsninger for styring og kontroll. Den digitale utviklingen går raskt og innebærer muligheter til å få tilgang på store mengder data som kan deles mellom mange aktører. Dette kan gi muligheter for å ta raskere beslutninger, redusere kostnader og skape nye inntekter gjennom endring i forretningsmodeller. Men utviklingen har også en skyggeside. Ved at informasjon samles, lagres og gjøres tilgjengelig i digitale løsninger, øker også sårbarheten for at informasjon kommer på avveie eller misbrukes. I dette nummeret av Magma retter vi søkelyset mot ulike former for cyberrisiko og hva virksomheter kan gjø...
Social Science Research Network, Feb 20, 2003
Most conceptualizations of organizational learning are generally underpinned by some notion of un... more Most conceptualizations of organizational learning are generally underpinned by some notion of unitarism. Theories typically assume shared visions, values, conceptions or identities. This paper, however, considers the dilemmas faced in organizations where identities and visions are not shared, and where conceptions and ideologies are diverse and possibly in conflict. Such organizations, here called hypocrisies, are characterized by divergent norms and stakeholder identities. Seeing learning as changes in shared conceptions between actors at different levels, a case is presented of change in a multinorm white-collar trade union. This shows the difficulty of promoting unitaristically conceived notions of organizational learning from the centre and that learning is problematic where power is dispersed within the organization. This challenges the view that learning organizations can be associated with empowerment. The paper concludes by arguing for the setting-aside of unitaristic assumptions of organizational learning and, instead, conceiving interventions in terms of local learning arenas for democratic dialogue in a context of organizational diversity.
I denne artikkelen utforsker vi fenomenet digital transformasjon, med fokus pa hva som driver den... more I denne artikkelen utforsker vi fenomenet digital transformasjon, med fokus pa hva som driver den og hva den leder til. For a svare pa sporsmalet gjennomforte vi en casestudie av okonomifunksjonen (Finance & Control) i Equinor. Vi har analysert utviklingen i funksjonen over en tjuearsperiode, og benyttet en sosio-teknisk tilnaerming hvor vi har innhentet data om funksjonens teknologi, arbeidsoppgaver, aktorer og strukturer. Vi har intervjuet 22 sentrale informanter, studert et stort antall relevante dokumenter, og vi fatt demonstrert aktuelle IT-systemer. Finance & Control har i lopet av perioden tatt i bruk et stort antall IT-systemer, og analysen viser at dette har endret funksjonen pa flere omrader, bade nar det gjelder bemanning, arbeidsformer, oppgaver og tjenester. Vi finner ogsa at utviklingen forst og fremst har vaert forretningsstrategidrevet, men ogsa av storre og mindre eksterne og interne hendelser. Artikkelen bidrar til litteraturen om digital transformasjon med et sammensatt bilde av hvilke krefter som pavirker den og hva den leder til, samt spesifikt til hva digital transformasjon innebaerer for et konkret fagomrade – okonomifunksjonen.
British Accounting Review, 2017
How the enterprise risk management function influences decisionmaking in the organization-a field... more How the enterprise risk management function influences decisionmaking in the organization-a field study of a large, global oil and gas company
Journal of Accounting & Organizational Change, Jun 5, 2017
Purpose-The purpose of this paper is to understand how in a situation of a crisis can Management ... more Purpose-The purpose of this paper is to understand how in a situation of a crisis can Management Accounting Systems (MAS) create tensions in attention to information between top and line managers. Design/methodology/approach-The study is based on a field study. Findings-The findings based on an attention-based view on organizations demonstrate how change to an MAS introduced to handle the crisis failed to integrate top and line managers' attention toward the common issues. Tightening of budget control was an expected response in such a situation. However, this change produced rather the opposite result-attention to information articulated by the top and line managers became even more disintegrated. This was visible in terms of different interpretations of both the reasons and the strategy of how to get out of the crisis-this is what we call a tension in attention. Research limitations/implications-The study is subject to the usual limitations of case-based research. Practical implications-Implications from the study is that there is a need for caution about how managers move in the beginning of the crisis because the initial response sets a tone and trajectory of the crisis. In practice, this means that sense making processes are important in an early stage of a crisis to avoid tensions in attention between different groups in the organization. Originality/value-The authors argued that little research has been conducted so far regarding what information managers focus their attention on in organizations under financial distress conditions. The originality is the use of an attention-based view together with organizational psychology to understand this area.
Qualitative Research in Accounting & Management, Jun 17, 2019
Purpose-This paper aims to explore how changes in the coercive and enabling orientations of the o... more Purpose-This paper aims to explore how changes in the coercive and enabling orientations of the organizational rule system influence the attention managers pay to rules. Design/methodology/approach-The findings of a case study covering a multinational energy company, which are interpreted based on insights from the coercive/enabling bureaucracy literature and the evolution of rules literature, help explain how rules can direct attention. Findings-The findings suggest that the tensions between corporate management's intentions for an organization's rule system and the attention middle (country) managers pay to those rules were the main driver of dialectic changes in the rule system. The more coercive the rule system became, the more middle managers diverted their attention away from rule compliance. The paper shows how the dialect change process constituted a dynamic interaction between mindful "rule setters" and mindful "rule followers." The alignment between intentions and attention was reestablished by better balancing the coercive and enabling orientations of the rule system: enabling better flexibility, enhancing internal transparency based on local business logic and improving global transparency through closer alignment of local and global growth and efficiency goals. Surprisingly, the repair characteristic was not as important. Originality/value-The findings contribute to the literature by showing how the enabling and coercive characteristics of an organizational rule system constitute managerial attention artifacts. The paper demonstrates how tensions between corporate intentions and local contingencies in the context of global organizations can lead to constrictive change and create a win-win situation for both central and local actors by better balancing the coercive and enabling orientations of the rule system. It also offers new insights into the dialectic change process in an organization's rule system based on attention view toward organizational rules.
Edward Elgar Publishing eBooks, Oct 31, 2013
Management Accounting Research, Sep 1, 2013
This paper explores how change in the design principles of management control systems (MCSs) base... more This paper explores how change in the design principles of management control systems (MCSs) based on implementing the beyond budgeting (BB) ideas has influenced the transition of decision-makers from "comfort" to "stretch" zones and how this transition changed the supply of and demand for managerial information. This paper's starting point is based on the research evidence showing that there are many organizational problems associated with using budgets. Thus, this paper puts forth a previously neglected research context of companies that claim to have abandoned budgeting. In two cases, we illustrate how changes in the design of the MCS can create new management practices based on new ideas of information needed for decision-making. In particular, this paper illustrates how the use of new information provided by the MCS design, which is based on new principles, move decision-makers into the "stretch zone" characterized by new characteristics of decision-makers' mindset and behavior. We also demonstrate how unbundling target setting, forecasting, and dynamic resource allocation enables better forward-looking and strategy-oriented decisions in situations requiring negotiation and learning.
Accounting, auditing & accountability, May 9, 2022
Purpose-Research suggests that centers of calculation, empowered by accounting inscriptions, are ... more Purpose-Research suggests that centers of calculation, empowered by accounting inscriptions, are similar to maps: they provide a useful, albeit simplified, version of reality. The purposes of this paper are to examine whether and how digital platforms change the nature of centers of calculation, and to improve the understanding of the relationship between digital platforms and accounting. Design/methodology/approach-An in-depth, single case-study design is used to empirically investigate how a Nordic hotel chain competed with global online travel agencies (OTAs) in the quest for the "new oil"customer data. Findings-The paper demonstrates how the case organization created a local alternative to global digital platforms with the aim of acquiring customer data, thereby moving from a center of calculation (CoC) to what authors label a "center of data appropriation" (CDA). While CoCs are guided by accounting inscriptions that enable "mapping", CDAs are constructed around accounting inscriptions with other properties that enable digital "mirrors" of the economic domain. The authors find that this has two governing effects. First, multiple centers emerge that compete for access to the periphery. Second, future forms of competition can follow dynamic trajectories, where mutual dependence between CDAs may lead to coopetition. Originality/value-Scholars have suggested that surveillance capitalism creates market-power imbalances. This study indicates that the transformation of local organizations into CDAs enables them to challenge global digital-platform organizations. Therefore, authors argue that local organizations may retain some market power by establishing local CDAs.
I denne artikkelen har vi undersøkt organisatorisk læring i interaksjonen mellom globalt og lokal... more I denne artikkelen har vi undersøkt organisatorisk læring i interaksjonen mellom globalt og lokalt nivå i et multinasjonalt selskap med geografisk spredte datterselskaper. Vi har analysert hvilke fortolkninger og meninger landssjefer gir styringssystemets regler og prosedyrer, og hvordan interaksjon mellom sentralledelsen og landssjefer bidrar til organisatorisk læring. Med en fortolkende casestudie i en nordisk virksomhet med datterselskaper i mer enn 30 land, har vi analysert læringsdynamikken ved større endringer av styringssystemets regler og prosedyrer. Våre funn viser at styringssystemet – med sin tilskrevne meningsbærende intensjon fra sentralledelsen (sensegiving) – fortolkes ulikt av landssjefene innenfor deres lokale kontekst i deres meningskonstruksjon (sensemaking). Videre finner vi at når det oppstår dissonans mellom intensjon og fortolkning, utfører sentralledelsen større endringer i selve styringssystemet for å skape harmoni mellom globalt og lokalt nivå, og aktørene ...
British Journal of Management, 2002
Most conceptualizations of organizational learning are generally underpinned by some notion of un... more Most conceptualizations of organizational learning are generally underpinned by some notion of unitarism. Theories typically assume shared visions, values, conceptions or identities. This paper, however, considers the dilemmas faced in organizations where identities and visions are not shared, and where conceptions and ideologies are diverse and possibly in conflict. Such organizations, here called hypocrisies, are characterized by divergent norms and stakeholder identities. Seeing learning as changes in shared conceptions between actors at different levels, a case is presented of change in a multinorm white-collar trade union. This shows the difficulty of promoting unitaristically conceived notions of organizational learning from the centre and that learning is problematic where power is dispersed within the organization. This challenges the view that learning organizations can be associated with empowerment. The paper concludes by arguing for the setting-aside of unitaristic assumptions of organizational learning and, instead, conceiving interventions in terms of local learning arenas for democratic dialogue in a context of organizational diversity.
Qualitative Research in Accounting & Management, Jun 17, 2019
Purpose This paper aims to explore how changes in the coercive and enabling orientations of the o... more Purpose This paper aims to explore how changes in the coercive and enabling orientations of the organizational rule system influence the attention managers pay to rules. Design/methodology/approach The findings of a case study covering a multinational energy company, which are interpreted based on insights from the coercive/enabling bureaucracy literature and the evolution of rules literature, help explain how rules can direct attention. Findings The findings suggest that the tensions between corporate management’s intentions for an organization’s rule system and the attention middle (country) managers pay to those rules were the main driver of dialectic changes in the rule system. The more coercive the rule system became, the more middle managers diverted their attention away from rule compliance. The paper shows how the dialect change process constituted a dynamic interaction between mindful “rule setters” and mindful “rule followers.” The alignment between intentions and attention was reestablished by better balancing the coercive and enabling orientations of the rule system: enabling better flexibility, enhancing internal transparency based on local business logic and improving global transparency through closer alignment of local and global growth and efficiency goals. Surprisingly, the repair characteristic was not as important. Originality/value The findings contribute to the literature by showing how the enabling and coercive characteristics of an organizational rule system constitute managerial attention artifacts. The paper demonstrates how tensions between corporate intentions and local contingencies in the context of global organizations can lead to constrictive change and create a win-win situation for both central and local actors by better balancing the coercive and enabling orientations of the rule system. It also offers new insights into the dialectic change process in an organization’s rule system based on attention view toward organizational rules.
Accounting, Auditing & Accountability Journal
PurposeResearch suggests that centers of calculation, empowered by accounting inscriptions, are s... more PurposeResearch suggests that centers of calculation, empowered by accounting inscriptions, are similar to maps: they provide a useful, albeit simplified, version of reality. The purposes of this paper are to examine whether and how digital platforms change the nature of centers of calculation, and to improve the understanding of the relationship between digital platforms and accounting.Design/methodology/approachAn in-depth, single case-study design is used to empirically investigate how a Nordic hotel chain competed with global online travel agencies (OTAs) in the quest for the “new oil”—customer data.FindingsThe paper demonstrates how the case organization created a local alternative to global digital platforms with the aim of acquiring customer data, thereby moving from a center of calculation (CoC) to what authors label a “center of data appropriation” (CDA). While CoCs are guided by accounting inscriptions that enable “mapping”, CDAs are constructed around accounting inscripti...
Uploads
Papers by Katarina Kaarbøe