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Krister Bredmar


Background: Advanced information systems have changed the way managers work with planning and performance measurement. Traditional management control concepts such as efficiency have changed in meaning due to these information systems.

Objectives: The main purpose behind this paper is to try to understand how a new managerial context is shaped and re-shaped by new information systems that constitute a digital enterprise.

Methods/Approach: Three different cases are presented and analysed.

Results: The new managerial function of advanced information systems is presented through the three cases.

Conclusions: The digitalisation debate and agenda need to develop an even deeper understanding of how digital initiatives affect organisations. This is possible by dealing with concepts such as the digital enterprise, which integrates digital technical solutions with organisational challenges and management control intent.

Open access

Krister Bredmar, Urban Ask, Elisabeth Frisk and Johan Magnusson


Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS) are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.