Matti Skoog

• Doctor of Business Administration
• Professor (Full) at Åbo Akademi University

Purpose The purpose of this article is to assess the continuing relevance of Olson et al .’s (1998) four primary concerns regarding the future development of New Public Financial Management (NPFM) in public service organizations. A particular focus is on understanding changes in the formal systems governing the performance management of universitie...

This study aims to increase the understanding of how employees in different or-ganizational contexts and hierarchical levels explain and appreciate, i.e. under-stand, their organisation's reward systems. Two different schools of thought have dominated the debate of how to conceptualize the role of rewards in performance management and organisation...

This paper examines the ways an inter-municipality bus system for passengers improved its accessibility and affordability for end-users at regional level. Using archetype theory, we conducted a case-study in FÖLI, a not-for-profit organization tasked with collective transport of passengers by bus in Southwest Finland. We find that FÖLI implemented...

Purpose The present study aims to address the emergence of platform-organized open innovation (OI). The research has the two main aims: the first is to increase the understanding of the performance of OI by investigating how the achievements of OI are measured in situated practices from a performative and strategic knowledge management (SKM) orient...

The era of hybrid governance is here. More and more organizations occupy a position between public and private ownership. And value is created not through business or public interests alone, but through distinct forms of hybrid governance. National governments are looking to transform their administrative systems to become more business driven. Lik...

ISBN: 978-0-367-47892-6 (hbk) hardcover, 978-0-367-47895-7 (pbk) paperback, 978-1-003-03720-0 (ebk) e-book, Routledge, Abingdon, Oxfordshire, UK.

Gunnar Rimmel, Susanne Arvidsson, Peter Beusch, Berit Hartmann, Kristina Jonäll, Svetlana Sabelfeld & Matti Skoog (forthcoming 2020), “Chapter 14 – Critical reflection and future development”, ISBN: 978-0-367-47892-6, Routledge, Abingdon, UK.

Purpose This study aims to answer the research question of how a calculative regime for public universities is implemented, how and under which conditions its symbolic use emerges and what kind of unintended consequences occur over time. Design/methodology/approach The empirical material presented in the paper derives methodically from a longitudi...

Purpose This study analyses how the implementation of PPPs to operate rural water infrastructures and deliver water to local population has led to a new accountability archetype. Design/methodology/approach The archetype theory is used to analyse the process of implementing PPPs as a new archetype and setting up systems and structures of accountab...

How can we conceptualize, evaluate and measure the value and performance of hybrid governance and organizations? This book offers a comprehensive overview of how hybrids produce value. It explores the drivers, obstacles and complications for value creation in different hybrid contexts: state-owned enterprises, urban policy-making, universities and...

Purpose The purpose of this paper is to further develop a conceptual framework for analysing performance management systems (PMS). The framework aims to be useful for a rich understanding of a specific organisation’s PMS. At the same time, it should preferable be simple so that it could be used even in practice. The framework adds to earlier work b...

Purpose: The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM), and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue of Accounti...

Denna bok ger en bred introduktion till ämnet ekonomistyrning. Boken speglar ekonomistyrningens relevans för dagens organisationer inom näringsliv, offentlig sektor och civilsamhälle. Författarna går igenom de grundläggande modeller, verktyg och processer som traditionell ekonomistyrning erbjuder. Här märks ekonomiska ansvarsenheter, resultat- och...

Purpose The purpose of this paper is to present the findings of a longitudinal study on the use of mandatory knowledge balance sheets (KBS) in Austrian public universities. It contributes to the discourse on fourth-stage intellectual capital (IC) research. Conclusions drawn from the analysis of the empirical material are expected to focus further...

We attempt to answer the following research question: how is time understood and acted upon in connection to different types of ICoriented management accounting processes within organizations? In other words, what role does time play in IC-related management accounting practices? Alvesson and Deetz’s (2000) critical management research framework wa...

The aim of this paper is to contribute to the understanding of how a mandatory external (mostly) non-financial reporting process, labelled Knowledge Balance Sheets (KBS), is interpreted and used by different stakeholders in the Austrian university system. We are also interested in how the content and structure of the report transforms over time, ho...

Purpose – This paper aims to present an empirical case where fundamental changes in the environment have forced an organization to re‐evaluate its management control systems and possibly search for destabilizing supporting routines in order to unlearn the established ways of measuring and controlling within the organization. The problem, however, i...

Purpose The purpose of this paper is to highlight how, and why, some small and medium‐sized high‐tech Japanese firms apply and assess the “intellectual asset‐based management” (IAbM) guidelines issued by the Japanese Ministry of Economy, Trade and Industry in October 2005. Design/methodology/approach This is an interpretive case study linking semi...

Purpose The purpose of the paper is to reflect on how sensegiving cues are encapsulated in models of reporting for human resources. This has been by investigating elements, arguments and formats of the models. Design/methodology/approach This paper focuses on the three discourses of human resource reporting that Jan‐Erik Gröjer is a part of. This...

Purpose The aim of this paper is to debate various critical issues in the implementation and use of the balanced scorecard (BSC) as a management control tool. Because there is no self‐evident solution to these critical issues, they are termed dilemmas. Design/methodology/approach The paper contributes to the BSC debate by collecting insights from...

Purpose – The purpose of the present paper is to discuss the Guideline for Intellectual Property Information Disclosure (GIPID) in relation to the ambitious aspirations behind the guideline and in that way develop a future research agenda aiming at addressing the main challenges regarding the construction of guidelines for future IC reporting. Des...

Purpose The purpose of the paper is to clarify ongoing transformations in an organisation's management control systems (MCSs) by investigating the nature and emergence of internal change mechanisms. Design/methodology/approach This study uses an inductive methodological approach. Data were obtained from focused interviews with managers at differen...

Management control systems may differ markedly from organization to organization. However, the trend within many of today's organizations is to include new perspectives in their formal management control and accounting systems. This ongoing transformation of management control systems is partly driven by the notion that intangibles play an increasi...

This qualitative study explores the management control of intangibles in three Swedish companies. The present analysis is discussed in terms of four theoretical perspectives, namely, evolutionary, action, organizational learning and structuration theory. The results indicate that such enablers of performance as customer and employee perceptions of...

The present qualitative study explores what eleven Swedish organizations have systematically worked at to increase the understanding of the importance of intangibles as performance drivers. The present analysis is accomplished using a combination of evolutionary theory, knowledge-based theory and organizational learning. The results indicate that a...

The present qualitative study explores what eleven Swedish organizations have systematically worked at to increase the understanding of the importance of intangibles as performance drivers. The present analysis is accomplished using a combination of evolutionary theory, knowledge-based theory and organizational learning. The results indicate that a...

The present paper attempts to describe the relation between the transformational character of management control systems (MCSs) and the conditions governing the continuity of organisationa l structures, i.e. organisational structuration (Giddens 1979, 1984, 1993). The paper endeavours to bypass the outcome-oriented approach in analysing changes in...