Evaluation document, KoF11 Part A: Strategic aspects on research ...

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Uppsala University 3<strong>KoF11</strong>Management and OrganizationResearch in management and organization is grounded in empirical studies of organizationsof various kinds and guided by the overall mission to be innovative, relevant andmethodologically creative. A common denominator is an interest in the strong tendency fororganizational and market building processes that we see throughout society at both nationaland global levels. These processes involve an emphasis on clearer organizational boundaries,strong identities, results and effectiveness as overarching values, and the construction andmaintenance of the organization’s identity, brand, reputation and legitimacy.Current research in management and organization can be summarized in four themes. Thefirst concerns the development and change of transnational governance practices. Hereresearchers are interested in the development, organizing and effects of new forms ofregulations and governance principles. These principles are largely voluntary and informaland developed in transnational networks among a large set of actors. Studies have, forinstance, focused on the role and development of standards and codes of conduct, rankingsand certification/accreditation systems. Secondly, the governance and management of globalcorporations has been a common interest for several researchers. Studies have focused on howcorporations have increasingly become embedded in, and dependent on, relationships withactors that function as intermediaries in the relation with customers, suppliers, governmentsand other interested parties. These include, most significantly, media and PR organisationsand professionals. A related and third topic is the growing importance of creating, maintainingand upholding reputation and legitimacy that corporations and other organizations are facing.This relates not only to the growing importance of the media, but also to the development ofpractices and procedures concerning CSR (Corporate Social Responsibility). A fourth themeis the transformation of the public sector, where researchers have focused on the developmentof programs and technologies for creating transparency, accountability and quality inorganizations such as hospitals, schools and universities. One particular focus has been theimplications for professional development in healthcare, and the organizing and governanceof higher education systems.AccountingEver since the early days, our research interest in accounting has been oriented towards thedesign, production and use of accounting information. In accordance with a longstandingScandinavian tradition, our research generally has a strong empirical orientation. The researchsettings are both profit- and non-profit-oriented companies and institutions. Our aim is togenerate rigorous and relevant research. In practice, this orientation has often resulted in apreference for case studies and qualitative methods.There is an open mind towards a wide range of theoretical approaches. The research has beengrounded in the fields of economics, sociology and psychology. Lately, a number of researchprojects have been informed by inter-organizational theory (especially network theory),structuration theory and actor-network theory.In the area of management accounting and control, we have been interested in topics such asbudgeting and budget evaluation, performance management, new management accountingmethods and inter-organizational management accounting. Our contemporary research agendaconsists of several themes such as the relationship between corporate governance andmanagement control, the relationship between strategies and management control in complexorganizations, the consequences of IT on a changing management control practice, the effect2011-02-28 Dept of Business Studies v 1.0
Uppsala University 4<strong>KoF11</strong>of emotion and cognition on people’s gathering and processing of information, and finally theeffect of management control on the development of stress.In the area of financial accounting, the use of accounting information for valuation, decisionand control has been a central theme for our research. The analytical setting for these studieshas been both inside the individual company and in the capital market. A special interest is themeasurement and valuation of intangibles. Today internal control and auditing are importantresearch areas in a number of ongoing projects, as well as studies of the transmission and thereception of accounting numbers. We are also interested in how financial information affectssociety at large – the so-called “financialization of every-day life”.In the area of managerial finance, the research interest has mostly focused on topics related tomanagement-oriented corporate finance. Questions evolving around investments and financein a national and international context have been of longstanding interest. This is exemplifiedalready in the early work of our Department’s first professor, Sune Carlson, in his bookInternational Financial Decisions (1969). One example of contemporary research is ourinterest in the merger and acquisition field. We believe that a stakeholder perspective canincrease our understanding of the different phases in the merger and acquisition process aswell as the outcome of these processes.EntrepreneurshipResearch on entrepreneurship is guided by the overarching mission to embrace the unexploredand to develop creative and path-breaking approaches to the study of entrepreneurship. In theexpanding and constantly evolving domain of entrepreneurship research, the core researchprograms currently include corporate entrepreneurship and the survival of new ventures insideestablished organizations, innovation processes and the diffusion of technological capabilitiesin the multinational corporation, entrepreneurship on the art and cultural arenas, andopportunity recognition as a subjective and team-based process. Emerging new researchprograms concern the selection of new initiatives on the art and cultural arenas, as well as themoods of regions as determinants of entrepreneurial and innovation activity.In many cases, ongoing work critically explores received views within different fields ofresearch, attempting to open up new perspectives and avenues for future research. Researchmethodologies stretch from purely theoretical work to both qualitative methods (includingautoethnography and longitudinal case studies) and broad-based quantitative studies(including survey-based research and the application of cutting-edge statistical methods). Thecross-disciplinary component is prominent in several publications, including pieces of work inthe intersection of entrepreneurship and the international business and economic geographyliteratures, as well as entrepreneurship and neurosciences and neurophilosophy. At a finerlevel of aggregation, connections are made across the literatures of entrepreneurship,ecological theory, and the theory of the firm.A1 ii.A main obstacle to the quality of the research is the limited time for research given to ouremployees, especially lecturers. One significant obstacle to improvement is the everincreasingadministrative burden, some of which finds its origin in central administration atthe university level. There is also a continuous challenge to secure unswerving and long-termfinancial resources, and generally scarce resources impel faculty to allocate substantial2011-02-28 Dept of Business Studies v 1.0
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