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  • 1.
    Cöster, Mathias
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Frimanson, LarsUppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Nordisk workshop XXI i ekonomistyrning (Nordic workshop XXI in Management Control)2017Conference proceedings (editor) (Other academic)
  • 2.
    Frimanson, Lars
    Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Business Studies.
    Accountability, Control, and Subsidiary Embeddedness2001Conference paper (Other (popular scientific, debate etc.))
  • 3.
    Frimanson, Lars
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Accounting and Stress: a project in progress2010Conference paper (Other academic)
  • 4.
    Frimanson, Lars
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Accounting Information Systems for Interorganizational Coordination: Episodes Involving Balanced Scorecard and Customer Accounting2012In: Management and Information Technology: Challanges for the Modern Organization / [ed] Dahlin, P. and Ekman, P., New York: Routledge , 2012Chapter in book (Refereed)
  • 5.
    Frimanson, Lars
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ekonomistyrning och stress: ett forskningsprogrojekt2009Conference paper (Other academic)
  • 6.
    Frimanson, Lars
    Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Business Studies.
    Ekonomprogrammets allmänna internationella inriktning : utökad studiegång och kapacitetsutnyttjande : kullen ht -93 : studenterna fördelning över ekonomiska ämnen1999Report (Other scientific)
  • 7.
    Frimanson, Lars
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Management Accounting and Business Relationships from a Supplier Perspective2006Doctoral thesis, monograph (Other academic)
    Abstract [en]

    Management accounting practices are implicated in inter-organizational configurations because they are part of firms’ ability to compete through cooperative efforts. Prior research emphasizes that customers use management accounting to improve efficiency by controlling and exploiting cost benefits through learning in single customer-supplier relationships.

    This thesis complements this view by adopting a supplier perspective in five papers based on a case study approach. Two management accounting functions – decision-making and accountability – and their inter-organizational implications at three levels – relationship, firm and network - are studied. The objective is to extend the limited knowledge that exists on how the use of management accounting is associated with business relationships in networks.

    A core argument is that in business networks the key implications of management accounting are located at the firm level and at the network level. Since relationships are different, they produce different opportunities for learning and economic benefits. Hence, it is suggested that the firm uses management accounting to manage its portfolio of relationships. Because relationships in networks are connected, however, this usage of management accounting affects, and is affected by, relationship connectedness. Accordingly, management accounting in business networks is implicated in complex forms of learning that, in addition to cost benefits, are associated with revenue benefits.

    The results show that the supplier uses management accounting for decision-making and accountability within the firm to manage specific connectedness between close relationships, and specific and general connectedness between close and arms-length relationships. Further, that the usage of management accounting for decision-making and accountability within the network changes the connectedness between relationships, and that change in the connectedness between relationships changes management accounting practices.

    This suggests that management accounting co-evolves with the network configuration in which it operates. The reason is that economic action in business networks is characterized by interdependence, which means that activities and resources cannot be controlled unilaterally by one part. In effect, the decision-making and accountability functions of management accounting within the firm and within the network are two sides of the same coin. Actors in the firm are accountable within it for decisions made by close customers, and they are accountable to close customers for decisions within it and in arms-length relationships.

  • 8.
    Frimanson, Lars
    Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Business Studies.
    Producer-user interfaces: accountability in a printing network2003In: 2nd workshop on Accounting and Business Networks, Stockholm, 2003Conference paper (Other (popular scientific, debate etc.))
  • 9.
    Frimanson, Lars
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Anderzén, Ingrid
    Uppsala University, Disciplinary Domain of Medicine and Pharmacy, Faculty of Medicine, Department of Public Health and Caring Sciences, Family Medicine and Preventive Medicine.
    Psychosocial and neurobiological responses to accounting2015In: 38th European Accounting Annual Congress 2015, 2015Conference paper (Refereed)
  • 10.
    Frimanson, Lars
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Anderzén, Ingrid
    Uppsala University, Disciplinary Domain of Medicine and Pharmacy, Faculty of Medicine, Department of Public Health and Caring Sciences, Social Medicine.
    The Design of Management Information Systems and Job Stress2010Conference paper (Other academic)
  • 11.
    Frimanson, Lars
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Anderzén, Ingrid
    Uppsala University, Disciplinary Domain of Medicine and Pharmacy, Faculty of Medicine, Department of Public Health and Caring Sciences, Family Medicine and Preventive Medicine.
    The impact of formal performance evaluation frequency on psychosocial and biological employee energy markers: An orgnizational experiment2013Conference paper (Other academic)
  • 12.
    Frimanson, Lars
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Anderzén, Ingrid
    Uppsala University, Disciplinary Domain of Medicine and Pharmacy, Faculty of Medicine, Department of Public Health and Caring Sciences, Family Medicine and Preventive Medicine.
    The impact of formal performance evaluation on psychosocial and neurobiological energy mobilization: A randomized intervention study2014Conference paper (Refereed)
  • 13.
    Frimanson, Lars
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Anderzén, Ingrid
    Uppsala University, Disciplinary Domain of Medicine and Pharmacy, Faculty of Medicine, Department of Public Health and Caring Sciences, Family Medicine and Preventive Medicine.
    Lekander, Mats
    Karolinska Institutet.
    Frequency of prolonged social-evaluative threat and cytokine activity: A field experiment2013In: Brain, behavior, and immunity, ISSN 0889-1591, E-ISSN 1090-2139, Vol. 32, no Suppl., p. e13-Article in journal (Refereed)
  • 14.
    Frimanson, Lars
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Anderzén, Ingrid
    Uppsala University, Disciplinary Domain of Medicine and Pharmacy, Faculty of Medicine, Department of Public Health and Caring Sciences, Family Medicine and Preventive Medicine.
    Lekander, Mats
    Stockholm universitet.
    Reduction in prolonged social-evaluative threat frequency reduces inflammation activity2015In: Proceedings MITSC Spring 2015 / [ed] Christina Keller, 2015Conference paper (Other academic)
  • 15.
    Frimanson, Lars
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Grant, Michael
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Management control in secret organizations: a multiple case study of professional acquisition organisations2017Conference paper (Other academic)
  • 16.
    Frimanson, Lars
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Hartmann, Frank
    Erasmus University.
    Hornbach, Janina
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Accountability and Stress: A Neurobiological Analysis2016Conference paper (Refereed)
  • 17.
    Frimanson, Lars
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Hornbach, Janina
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Hartmann, Frank
    Erasmus University.
    Accountability and Stress: A Neurobiological Analysis2016Conference paper (Refereed)
  • 18.
    Frimanson, Lars
    et al.
    Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Business Studies. Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Business Studies.
    Lind, Johnny
    Balanserad styrning vid intern och extern processutveckling - Fallet ABB-Control2000In: Styrning av team och processer: teoretiska perspektiv och fallstudier, EFI, Stockholm , 2000, p. 329-Chapter in book (Other scientific)
  • 19.
    Frimanson, Lars
    et al.
    Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Business Studies.
    Lind, Johnny
    Ekonomistyrning i ett industriellt nätverk: Fallet Sörmlands Grafiska Quebecor2000In: Styrning av team och processer: teoretiska perspektiv och fallstudier, EFI, Stockholm , 2000, p. 329-Chapter in book (Other (popular scientific, debate etc.))
  • 20.
    Frimanson, Lars
    et al.
    Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Business Studies.
    Lind, Johnny
    Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Business Studies.
    Strategic Management Accounting in Business Network Relationships1999Conference paper (Other (popular scientific, debate etc.))
  • 21.
    Frimanson, Lars
    et al.
    Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Business Studies.
    Lind, Johnny
    Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Business Studies.
    The Balanced Scorecard and Learning in Business Relationships1998In: EIASM s Workshop on New Directions for Management Accounting, Brussels, December 10-12, 1998Conference paper (Other scientific)
  • 22.
    Frimanson, Lars
    et al.
    Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Business Studies.
    Lind, Johnny
    The Balanced Scorecard and Learning in Business Relationships2001In: Business Network Learning, Elsevier Science, Oxford , 2001, p. 250-Chapter in book (Refereed)
  • 23.
    Frimanson, Lars
    et al.
    Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Business Studies.
    Lind, Johnny
    The Balanced Scorecard and Strategic Learning in Business Networks: The Case of ABB Control2000In: The Harvard Business School research seminar series in accounting and control, 2000Conference paper (Other (popular scientific, debate etc.))
  • 24.
    Frimanson, Lars
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Parkinson, John
    York University, Toronto, Canada..
    Lind, Johnny
    Stockholm School of Economics.
    Sörmlands Grafiska Quebecor: a teaching case2003Other (Other (popular science, discussion, etc.))
  • 25.
    Frimanson, Lars
    et al.
    Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Business Studies.
    Silver, Lars
    Units outside the University, Institute for Housing and Urban Research.
    Management Accounting Going Out of Bounds: On the Need to Explore Market Exchange1998Conference paper (Other (popular scientific, debate etc.))
  • 26.
    Grant, Michael
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Frimanson, Lars
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Nilsson, Fredrik
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Mergers and Acquisitions as Multitude of Processes: A Review of Qualitative Research2015In: The Routledge Companion to Mergers and Acquisitions / [ed] Annette Risberg, David R. King and Olimpia Meglio, London: Routledge, 2015, 1, p. 287-306Chapter in book (Refereed)
  • 27.
    Grant, Michael
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Frimanson, Lars
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Nilsson, Fredrik
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Qualitative M&A research: A review2011Conference paper (Refereed)
  • 28.
    Hornbach, Janina
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Frimanson, Lars
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Accountability under stress and alignment of interests: A neurobiological explanation2017In: Nordisk workshop XXI i ekonomistyrning, 2017Conference paper (Refereed)
1 - 28 of 28
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