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Gullberg, Cecilia
Publications (10 of 10) Show all publications
Gullberg, C. & Lindvall, J. (2016). Att agera controller. In: Strategisk ekonomistyrning - med dialog i fokus: . Studentlitteratur AB
Open this publication in new window or tab >>Att agera controller
2016 (Swedish)In: Strategisk ekonomistyrning - med dialog i fokus, Studentlitteratur AB, 2016Chapter in book (Other academic)
Place, publisher, year, edition, pages
Studentlitteratur AB, 2016
National Category
Business Administration
Identifiers
urn:nbn:se:uu:diva-289963 (URN)
Available from: 2016-04-29 Created: 2016-04-29 Last updated: 2016-04-29
Gullberg, C. (2016). What makes accounting information timely?. Qualitative Research in Accounting & Management/Emerald, 12(2), 189-215
Open this publication in new window or tab >>What makes accounting information timely?
2016 (English)In: Qualitative Research in Accounting & Management/Emerald, ISSN 1176-6093, E-ISSN 1758-7654, Vol. 12, no 2, p. 189-215Article in journal (Refereed) Published
Abstract [en]

Purpose - The purpose of this paper is to illustrate and analyse how the concept of timely accounting information can be understood as the interplay between material and social elements, to provide a basis for theorising timeliness in the context of managerial work. Design/methodology/approach - Using an enactment perspective, this paper rests upon the assumption that timeliness is not a uniform information quality mainly dependent on the accounting artefact, but something that is also shaped in managerial action. The paper builds on a qualitative study of a construction firm. Findings - Three types of enactments are illustrated: affordable-speed, right-time and instantly-actionable, showing how timeliness is not only determined by the accounting artefact but also by management style, organisational values and routines and managers' previous experiences of technology. With regards to the artefact, the paper identifies a number of material aspects that contribute to timeliness, such as system interfaces and presentation of data. The enactment of timeliness is largely characterised by virtues of efficiency and control rather than by opportunity seeking. Research limitations/implications - The research design limits the generalisability. However, insights into the elements involved in managers' understanding of timeliness provide a basis for further micro-level studies of timeliness. Practical implications - With a multifaceted vocabulary of what timeliness means, organisations can more precisely define wherein a timeliness-related problem lies. Originality/value - In comparison to previous studies, this paper provides a more contextual and nuanced understanding of timeliness.

Keyword
Information systems; Accounting information; Managers; Materiality; Enactment; Timeliness
National Category
Business Administration
Identifiers
urn:nbn:se:uu:diva-289957 (URN)10.1108/QRAM-03-2014-0019 (DOI)000381934100003 ()
Available from: 2016-04-29 Created: 2016-04-29 Last updated: 2018-03-23
Gullberg, C. (2014). Roles of Accounting Information in Managerial Work. (Doctoral dissertation). Uppsala: Företagsekonomiska institutionen
Open this publication in new window or tab >>Roles of Accounting Information in Managerial Work
2014 (English)Doctoral thesis, comprehensive summary (Other academic)
Abstract [en]

Managerial work has been described as fragmented, action-oriented, and highly interpersonal, leaving limited room for formal planning and analysis. Even so, managers are expected to engage with accounting information for planning and analysing their area of responsibility. Accounting information has, however, been found to be tardy, aggregated, and incomplete, leading managers to rely on a wide set of additional informational resources. Still, managers’ doings and concerns tend to remain largely in the background in much management accounting research, which leaves us with limited knowledge of how accounting information comes into play in managers’ work. Moreover, technologies aimed at accommodating managers’ information needs are becoming increasingly sophisticated, and allow for timelier and more precise accounting information. This gradual transformation of technologies has led to questions concerning how management accounting is practised, and how it is related to accounting information systems. The aim of this dissertation is to identify roles of accounting information in managerial work in order to better understand the link between managerial work and management accounting systems. The dissertation consists of two volumes, each with three papers and a summary appraisal. The empirical material consists of interviews with a cross-sectional sample of mainly first-line managers, and a study of a construction firm including interviews with higher- and lower-level managers, observations of workshops where higher-level managers and staff discuss the management accounting systems, and internal documents. Overall, this dissertation suggests four roles of accounting information, based on its capacity to serve as representation, translation, key and perspective. Essentially, these roles reflect the ability of accounting information to both aggregate and disaggregate “reality”. The potential of each of these roles is shaped by managerial, organisational and technological issues, and is not always easily realised. The potential of these roles is particularly challenged in an environment with many local contexts. By accentuating what makes accounting information more and less valuable vis-à-vis other informational resources, this dissertation adds clarity to the emerging body of literature on managers’ situated use of accounting information, and to the debate on information technologies and management accounting.

Place, publisher, year, edition, pages
Uppsala: Företagsekonomiska institutionen, 2014. p. 77
Series
Doctoral thesis / Företagsekonomiska institutionen, Uppsala universitet, ISSN 1103-8454 ; 171
Keyword
Accounting information, Managerial work, Managers, Management Accounting Systems, Accounting information systems, Informational resources, Construction industry
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:uu:diva-223653 (URN)
Public defence
2014-06-10, Hörsal 2, Ekonomikum, Kyrkogårdsgatan 10, Uppsala, 13:15 (Swedish)
Opponent
Supervisors
Available from: 2014-05-19 Created: 2014-04-23 Last updated: 2014-05-19
Gullberg, C. & Parment, A. (2013). Controlling the unmanageable?: On management control in a knowledge-intensive organisation. In: : . Paper presented at European Accounting Association Conference.
Open this publication in new window or tab >>Controlling the unmanageable?: On management control in a knowledge-intensive organisation
2013 (English)Conference paper, Oral presentation only (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:uu:diva-223643 (URN)
Conference
European Accounting Association Conference
Available from: 2014-04-23 Created: 2014-04-23 Last updated: 2016-04-29
Gullberg, C. (2013). Situated timeliness – Unravelling a classical management information quality. In: : . Paper presented at European Accounting Association Annual Congress.
Open this publication in new window or tab >>Situated timeliness – Unravelling a classical management information quality
2013 (English)Conference paper, Oral presentation only (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:uu:diva-290379 (URN)
Conference
European Accounting Association Annual Congress
Available from: 2016-04-29 Created: 2016-04-29 Last updated: 2016-04-29
Gullberg, C. (2013). Tailor-made accounting information does not fit all: Insights from a management accounting and IT change project. In: : . Paper presented at Nordic Academy of Management.
Open this publication in new window or tab >>Tailor-made accounting information does not fit all: Insights from a management accounting and IT change project
2013 (English)Conference paper, Oral presentation only (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:uu:diva-290398 (URN)
Conference
Nordic Academy of Management
Available from: 2016-04-29 Created: 2016-04-29 Last updated: 2016-04-29
Gullberg, C. & Westelius, A. (2011). Systems, roles and relationships in the governance ecology. In: : . Paper presented at Australian and New Zealand Academy of Management Conference.
Open this publication in new window or tab >>Systems, roles and relationships in the governance ecology
2011 (English)Conference paper, Published paper (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:uu:diva-223641 (URN)
Conference
Australian and New Zealand Academy of Management Conference
Available from: 2014-04-23 Created: 2014-04-23 Last updated: 2016-04-29
Gullberg, C. Control questions and the mental construction pace: Shapes of accounting.
Open this publication in new window or tab >>Control questions and the mental construction pace: Shapes of accounting
(English)Article in journal (Refereed) Submitted
National Category
Business Administration
Identifiers
urn:nbn:se:uu:diva-223649 (URN)
Available from: 2014-04-23 Created: 2014-04-23 Last updated: 2016-04-29
Gullberg, C. Professional accounting and the managerial profession: Diversity and dissent in a construction firm.
Open this publication in new window or tab >>Professional accounting and the managerial profession: Diversity and dissent in a construction firm
(English)Article in journal (Refereed) Submitted
National Category
Business Administration
Identifiers
urn:nbn:se:uu:diva-223651 (URN)
Available from: 2014-04-23 Created: 2014-04-23 Last updated: 2014-05-26Bibliographically approved
Gullberg, C. Timely accounting information as affordance.
Open this publication in new window or tab >>Timely accounting information as affordance
(English)Article in journal (Refereed) Submitted
National Category
Business Administration
Identifiers
urn:nbn:se:uu:diva-223646 (URN)
Available from: 2014-04-23 Created: 2014-04-23 Last updated: 2014-04-23Bibliographically approved
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