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  • 1. Ax, Christian
    et al.
    Cöster, Mathias
    Uppsala University, Disciplinary Domain of Science and Technology, Technology, Department of Civil and Industrial Engineering, Industrial Engineering and Management.
    Iveroth, Einar
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Strategic Pricing: The Relationship Between Strategy, Price Models and Product Cost2020In: Strategic Management Control: Successful Strategies Based on Dialogue and Collaboration / [ed] Nilsson, Fredrik, Petri, Carl-Johan, Westelius, Alf, Springer, 2020, 1, p. 67-85Chapter in book (Other academic)
    Abstract [en]

    Strategic management control differs from traditional management control in several important respects. First, it supports both strategy formulation and strategy implementation. Second, it is to a large extent based on non-financial information. Third, it deals with both the long and short term and supports not only tactical, but also strategic and operational decision-making. Fourth, and perhaps most importantly, strategic management control is designed for, and adapted to, each organisation’s unique strategies.In this context, the book emphasises the importance of dialogues. The authors argue that it is unwise to assume that decisions taken at the top of the organisation will automatically be executed and obeyed throughout the organisation. Instead, they highlight the importance of dialogue and collaboration, both between hierarchical levels within the organisation and between actors in the network. Such communication is essential to making management control processes both strategic and successful.The book follows a clear structure, from the design of strategies to the everyday evaluation and discussion of performance and results. Though primarily intended for professionals working in strategy and management control at organisations, it will also benefit students and academics interested in strategy and management control.

  • 2.
    Carlsson, Bo
    et al.
    Case Western Reserve University.
    Cöster, Mathias
    Gotland University, School of the Humanities and Social Science.
    Fryk, Pontus
    Uppsala University.
    Kollberg Thomassen, Maria
    Norwegian University of Science and Technology.
    Rapp, Birger
    Blekinge Institute of Technology.
    Rehn, Åsa
    Accenture Management Consulting.
    European industrial transformation: the effects of digitization2011In: Proceedings of the 13th Swedish network for European studies in economics and business conference, 2011, p. 1-41Conference paper (Other academic)
    Abstract [en]

    This paper reviews the impact of digitization and information technology over several decades in four industries representing a cross-section of the entire economy. It is based on in-depth studies of the raw material production, manufacturing, retailing, and public service sectors in Sweden. The focus is on the content of industrial transformation in the form of new and improved products, improved processes, changed organizational structures, and redefined industry boundaries. Some of these changes are measurable in terms of their economic impact, but most are not. We find that digitization has been a gradual and iterative process involving interrelated technological and organizational changes. This confirms the findings in previous studies that Sweden is the leading country in Europe in adopting IT and may help to explain Sweden’s successful economic performance over the last decade or so.

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    EUROPEAN INDUSTRIAL TRANSFORMATION
  • 3.
    Cöster, Mathias
    Linköping University.
    Beyond IT and Productivity: How Digitization Transformed the Graphic industry2005Licentiate thesis, monograph (Other academic)
    Abstract [en]

    This thesis examines how IT and the digitization of information have transformed processes of the graphic industry. The aim is to show how critical production processes have changed when information in these processes have been digitized. Furthermore it considers if this has influenced changes in productivity while also identifying other significant benefits that have occurred as a result of the digitization. The debate concerning the productivity paradox is one important starting point for the thesis. Previous research on this phenomenon has mainly used different types of statistical databases as empirical sources. In this thesis though, the graphic industry is instead studied from a mainly qualitative and historical process perspective.

    The empirical study shows that digitization of information flows in the graphic industry began in the 1970s, but the start of the development and use of digitized information happened in the early 1980s. Today almost all types of materials in the industry, for example text and pictures, have developed into a digital form and the information flows are hereby more or less totally digitized. A common demand in the industry is that information produced should be adaptable to the different channels in which it may be presented. The consequences from use of IT and the digitization of information flows are identified in this thesis as different outcomes, effects, and benefits. The outcomes are identified directly from the empirical material, whilst the resulting effects are generated based on theories about IT and business value.  The benefits are in turn generated from a summarization of the identified effects.

    Identified effects caused by IT and digitization of information include integration and merging of processes; vanishing professions; reduced number of operators involved; decreased production time; increased production capacity; increased amount and quality of communication; and increased quality in produced originals. One conclusion drawn from the analysis is that investments and use of IT have positively influenced changes in productivity. The conclusion is based on the appearance of different automational effects, which in turn have had a positive influence on factors that may be a part of a productivity index. In addition to productivity other benefits, based on mainly informational effects, are identified. These benefits include increased capacity to handle and produce information, increased integration of customers in the production processes, increased physical quality in produced products, and options for management improvements in the production processes. The conclusions indicate that it is not always the most obvious benefit, such as productivity, that is of greatest significance when IT is implemented in an industry.

  • 4.
    Cöster, Mathias
    Gotland University, Department of Business Administration.
    De gotländska företagarna och forskarna – läge att samarbeta?2009In: Gotlandsakademiker tycker om … / [ed] Adri De Ridder, 2009, p. 23-28Chapter in book (Other academic)
  • 5.
    Cöster, Mathias
    Gotland University, School of the Humanities and Social Science.
    IT Innovation Influence and Industrial Transformation: The Case of the Swedish Graphic Industry2011In: Management and information technology: challenges for the modern organization / [ed] Peter Dahlin and Peter Ekman, New York: Routledge, 2011, p. 145-159Chapter in book (Other academic)
    Abstract [en]

    Societies are constantly in a state of transformation, and today this transformation is largely driven by the ongoing digitization of information. The way we are able to access and use information through devices such as cellphones, the Internet, databases, GPS, etc., was not so long ago more or less treated as mere science fiction. But nowadays such devices have become almost everyone’s tool.In this context IT might be defined as the single most important technology for the development of societies and industries. Not only through the use of desktop computers connected to a world wide web of information, but also through embedded IT applications that enable digitized information flows to integrate. One example of an industry greatly influenced by IT is the graphic industry, where for centuries the creation and distribution of information has been the main business.

  • 6.
    Cöster, Mathias
    Gotland University, School of the Humanities and Social Science.
    IT:s branschpåverkan: exempel från den grafiska industrin2010In: Gotlandsakademiker tycker om ...: 2010 / [ed] Adri de Ridder, Åke Sandström, Visby: Gotland University Press , 2010, p. 91-99Chapter in book (Other academic)
  • 7.
    Cöster, Mathias
    Linköping university.
    The Digital Transformation of the Swedish Graphic Industry2007Doctoral thesis, monograph (Other academic)
    Abstract [en]

    This thesis examines how IT and the digitization of information have transformed the Swedish graphic industry. The debate concerning the productivity paradox, i.e. if investments in IT contribute to productivity growth, is one important starting point for the thesis. Previous research on this phenomenon has mainly used different types of statistical databases as empirical sources. In this thesis though, the graphic industry is instead studied from a mainly qualitative and historical process perspective. The empirical study is focused on describing the development of internal critical production processes in the graphic industry and its external markets. The aim is to show how innovations based upon IT have influenced the transformation of the Swedish graphic industry and if this has led to changes in productivity. Furthermore, to identify other significant effects and changes in the graphic industry’s markets that also has occurred as a result of the introduction of IT innovations.

     

    The process study shows that digitization of information flows in the graphic industry began in the 1970s, but the start of the development and use of digitized information happened in the early 1980s. Today almost all types of materials in the industry, for example text and pictures, have developed into a digital form and the information flows are hereby more or less totally digitized. The consequences from use of IT in production processes are identified here as different outcomes and effects. One conclusion drawn from the analysis is that investments and use of IT have positively influenced changes in productivity. The conclusion is based on the appearance of different automational effects, which in turn have had a positive influence on factors that may be a part of a productivity index. In addition to productivity, other mainly informational effects are also identified. These effects include increased capacity to handle and produce information, increased integration of customers in the production processes, increased physical quality in produced products, and options for management improvements in the production processes. The appearance of such effects indicates that it is not always the most obvious ones, such as productivity, that is of greatest significance when IT is implemented in the processes of an industry.

     

    Also the part of the study using an external perspective shows that IT innovations have had great influence on the graphic industry’s markets. The transformation of markets is analyzed through the use of the Innovation influence model, which is grounded in the Technological systems and Development blocks concepts. It shows that suppliers to graphic companies have played an important role in the IT innovation development process and they have thereby contributed to the ongoing transformation of the industry. Furthermore, IT innovations have been an important tool for graphic companies to handle different structural tensions they have experienced. The innovations introduced have thereby contributed to the development of new products, distribution channels, and markets. At the same time different products have disappeared and old markets contracted. These progresses have also been a result of the digitization of society. Altogether, this development has resulted in a transformation pressure that has come to greatly influence the industry. Because of this there today exist fewer but larger graphic and suppliers companies.

     

    Altogether the study shows that if a productivity paradox existed in the graphic industry, it is today to be considered as resolved. The pace in which the transformation of the industry, caused by IT innovations, has occurred has been extraordinary compared to previous developments. IT has become an unconditional part of the industry and society. Therefore it is of great importance to include several perspectives, e.g., internal process perspectives as well as external market perspectives, when discussing the value that might be derived from IT investments.

  • 8.
    Cöster, Mathias
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ax, Christian
    Iveroth, Einar
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Strategisk prissättning: Samband mellan strategi, prismodeller och kostnadskalkyler2016In: Strategisk ekonomistyrning: Med dialog i fokus / [ed] Fredrik Nilsson, Carl-Johan Petri, Alf Westelius, Lund: Studentlitteratur AB, 2016, 1, p. 125-154Chapter in book (Other academic)
    Abstract [sv]

    En central företagsekonomisk frågeställning är hur väl priset på produkter återspeglar ett företags affärsstrategi och hur ett pris kan bestämmas. I det här kapitlet ska vi försöka besvara den frågan genom att presentera modeller inom fältet strategisk ekonomistyrning som integrerar aspekter knutna till konkurrensstrategi, kundvärde, kostnadsstruktur och prissättning. Budskapet som förmedlas är att strategiskt förankrad prissättning utgår från en viss logik. Det handlar om att göra bedömningar och analys av företagets omvärld samt dess affärs- och prismodeller. Slutligen behöver man göra beräkningar för att bedöma vilken prisnivå som är lämplig för att operationalisera prismodellen och i förlängningen affärsstrategin. En viktig utgångspunkt i kapitlet är att pris utgör ett gränssnitt mellan säljare och köpare. Där möts kundens förväntningar om värde och kundens betalningsvilja, med kostnaderna för att leverera produkter. Det gör att prissättningen behöver inkludera och balansera bägge perspektiven. För leverantören är det nödvändigt att förankra de kostnader som uppkommer vid produktion, distribution etcetera i företagets affärsstrategi. En risk med ett ensidigt fokus på de interna kostnaderna är dock att man inte väger in och bedömer vad kunden värderar. Ur kundens perspektiv är det däremot sällan intressant vilka kostnader en leverantör har, det är värderbjudandet som är centralt.

  • 9.
    Cöster, Mathias
    et al.
    Uppsala University, Disciplinary Domain of Science and Technology, Technology, Department of Civil and Industrial Engineering, Industrial Engineering and Management.
    Dahlin, Gunnar
    Uppsala University, Disciplinary Domain of Science and Technology, Technology, Department of Civil and Industrial Engineering.
    Isaksson, Raine
    Uppsala University, Disciplinary Domain of Science and Technology, Technology, Department of Civil and Industrial Engineering.
    Are They Reporting the Right Thing and Are They Doing It Right?: A Measurement Maturity Grid for Evaluation of Sustainability Reports2020In: Sustainability, E-ISSN 2071-1050, Vol. 12, no 24, article id 10393Article in journal (Refereed)
    Abstract [en]

    An accessible way to monitor company sustainability, is to study sustainability reports. In spite of wide adherence to the extensive Global Reporting Initiative standards, sustainability reports still vary considerably regarding how well these are integrated and used. The purpose of this paper is to present and test a maturity grid for sustainability reports assessment that enables critical stakeholder needs analysis of sustainability reports. Based on a stakeholder needs perspective we argue that the right thing in a sustainability report means reporting in the entire value chain for main sustainability impacts. Doing this right means having externally set targets for main sustainability impacts, using relevant absolute and relative indicators, and having an easy to read report presenting main performance compared to targets for a period of at least seven years. Some 50 sustainability reports from Swedish companies in various industries were collected and assessed using the maturity grid. Results indicate that the maturity grid is usable, but that the sustainability report assessment still is difficult, and that variability of the assessments are high. Furthermore, the observed indicative levels of measurement maturity in organizations are low suggesting that most companies still are struggling with understanding what sustainability means to them.

    Download full text (pdf)
    fulltext
  • 10.
    Cöster, Mathias
    et al.
    Uppsala University, Disciplinary Domain of Science and Technology, Technology, Department of Civil and Industrial Engineering, Industrial Engineering and Management.
    Danielsson, Mats
    Ekenberg, Love
    Gullberg, Cecilia
    Titlestad, Gard
    Westelius, Alf
    Wettergren, Gunnar
    Digital Transformation: Understanding Business Goals, Risks, Processes, and Decisions2023Book (Other (popular science, discussion, etc.))
    Abstract [en]

    Whilst digitisation is far from a new concept, many assume that simply introducing automation and information systems in various forms will be enough to make their organisation’s operations more efficient. This misconception can often lead to disarray and costly mistakes. Digital Transformation: Understanding Business Goals, Risks, Processes, and Decisions shows how to avoid such issues via careful consideration of what an enterprise really needs.

    Unlike many other books on digital transformation, the authors do not dwell on database design or the details of implementing information systems. Instead, they emphasise the importance of a clear understanding of all aspects of an organisation in order to effectively implement and manage digital systems, from business goals and strategies to structuring information and making decisions, risk assessments, project management, organising, and procuring services and products.

    Organised in eleven chapters, and drawing on examples from all over the world, this book will be of interest to university students of business administration, management, information systems, and computer science, as well as practitioners seeking to better understand how to handle digital transformation in their own organisation.

  • 11.
    Cöster, Mathias
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ekenberg, Love
    Stockholm University.
    Gullberg, Cecilia
    Södertörn University.
    Westelius, Alf
    Linköping University.
    Wettergren, Gunnar
    Stockholm University.
    Organisations, Processes, Decisions: Strategies for a Digitised Century2020Book (Other academic)
    Abstract [en]

    Amazingly, many still believe that introducing automation and information systems in various forms is enough to make their operations more efficient. The outcomes of such actions often become very costly. One reason for this misconception is that the technical design is a sidetrack in the context of an organisation. Instead, the real issue is understanding your goals and your organisation.

    This book is about taking advantage of the opportunities that the now rather mature digitisation offers in a world of abundance of data. The book goes through digitisation based on what an organisation really is and what it needs. We describe how to understand its goals, develop its strategies, and shape its business models. We describe in detail how to achieve this by developing organisations, processes, decisions, configurations, and project implementations.

    We address everyone who wants to understand how organisations should handle, and seriously take advantage of, the risky gold mining that digitisation actually is. The authors have numerous years of experience as researchers, lecturers and consultants in the field.

  • 12.
    Cöster, Mathias
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ekenberg, Love
    Gullberg, Cecilia
    Westelius, Alf
    Wttergren, Gunnar
    Digitalisering och organisering: Att skapa värde i det 21:a århundradet2017Book (Other academic)
    Abstract [sv]

    Förändringarna ger organisationer bättre förutsättningar än någonsin för att lyckas, men för att lyckas behöver man förstå och utnyttja dem. Vissa klarar det, andra inte. Att digitalisera framgångsrikt är inte enkelt.Den här boken visar hur organisationer skapar värde i en digitaliserad verklighet. Boken går igenom digitalisering med utgångspunkt i vad en organisation egentligen är och vad den behöver. Den spänner över mål, affärsmodeller, strategier, organisering, beslut och projekt. Tyngdpunkten ligger på hur man strukturerar för att få effektivare beslutshantering och mer framgångsrika projektgenomföranden. Eftersom beslut och project är grundpelare för att kunna använda digitaliseringen.Boken lämpar sig särskilt väl för kurser i företagsekonomi, industriell ekonomi och data- och systemvetenskap. Men den vänder sig till alla som vill förstå hur organisationer ska hantera och dra nytta av digitaliseringen.

  • 13.
    Cöster, Mathias
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Falk, Thomas
    Datorisering i ett historiskt perspektiv: Från redovisningsdata till styrinformation2018In: Digitalisering och styrning / [ed] Einar Iveroth, Jan Lindvall, Johan Magnusson, Lund: Studentlitteratur AB, 2018, 1Chapter in book (Other academic)
  • 14.
    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)
  • 15.
    Cöster, Mathias
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies. Uppsala University, Disciplinary Domain of Science and Technology, Technology, Department of Civil and Industrial Engineering, Industrial Engineering and Management.
    Gebert Persson, Sabine
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ronström, Owe
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Arts, Department of Cultural Anthropology and Ethnology.
    Concluding remarks. Towards enabling sustainable visits2023In: Enabling Sustainable Visits / [ed] Mathias Cöster, Sabine Gebert-Persson, Owe Ronström, Visby: Uppsala University, 2023Chapter in book (Other academic)
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  • 16.
    Cöster, Mathias
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies. Uppsala University, Disciplinary Domain of Science and Technology, Technology, Department of Civil and Industrial Engineering, Industrial Engineering and Management.
    Gebert Persson, SabineUppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.Ronström, OweUppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Arts, Department of Cultural Anthropology and Ethnology.
    Enabling sustainable visits2023Collection (editor) (Refereed)
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  • 17.
    Cöster, Mathias
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies. Uppsala University, Disciplinary Domain of Science and Technology, Technology, Department of Civil and Industrial Engineering, Industrial Engineering and Management.
    Gebert Persson, Sabine
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Ronström, Owe
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Arts, Department of Cultural Anthropology and Ethnology.
    Enabling sustainable visits: Introduction2023In: Enabling Sustainable Visits / [ed] Mathias Cöster, Sabine Gebert-Persson, Owe Ronström, Visby: Uppsala University, 2023Chapter in book (Other academic)
    Download full text (pdf)
    fulltext
  • 18.
    Cöster, Mathias
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Häussling Löwgren, Michael
    Iveroth, Einar
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Olve, Nils-Göran
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Petri, Carl-Johan
    Linköpings Universitet.
    Westelius, Alf
    Linköpings Universitet.
    Från produkt till tjänst – prismodellers roll i digitaliserad affärsutveckling2016In: Management of Innovation and Technology, ISSN 2001-208X, Vol. 1, no Mars, p. 2-4Article in journal (Other (popular science, discussion, etc.))
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  • 19.
    Cöster, Mathias
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies. Uppsala University, Disciplinary Domain of Science and Technology, Technology, Department of Civil and Industrial Engineering, Industrial Engineering and Management.
    Isaksson, Raine
    Skoog, Matti
    Verksamhetsstyrning för hållbar utveckling2023Book (Other academic)
    Abstract [sv]

    Den här boken handlar om hur organisationer kan bidra till hållbar utveckling genom att utveckla sin verksamhetsstyrning. I det arbetet behöver organisationen identifiera vad hållbar utveckling är genom att ta del av olika ramverk och politiska processer - och sedan lyckas integrera detta i organisationens mål, strategier och affärsmodeller. Med utgångspunkt i det kan man analysera hur hållbarhet kan integreras i organisationens verksamhets­styrningssystem och styrprocesser.

    Bokens första del går igenom grunderna i verksamhetsstyrning och beskriver vad hållbar utveckling är. Författarna presenterar en modell för hur man kan integrera hållbarhet i den traditionella verksamhetsstyrningen.

    I bokens andra del presenteras tre fördjupande exempel (boende­processen, Region Gotland och Hotell S:t Clemens), som disku­terar och analyserar olika aspekter av verksamhetsstyrning för hållbar utveckling.

  • 20.
    Cöster, Mathias
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Iveroth, Einar
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Olve, Nils-Göran
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies. Linkopings Univ, Management Control, Linkoping, Sweden.
    Petri, Carl-Johan
    Linköpings Universitet.
    Westelius, Alf
    Linköpings universitet.
    Conceptualising innovative price models: the RITE framework2019In: Baltic Journal of Management, ISSN 1746-5265, E-ISSN 1746-5273, Vol. 14, no 4, p. 540-558Article, review/survey (Refereed)
    Abstract [en]

    Purpose

    The purpose of this paper is to lay a current, research-based foundation for investigation of the concept of innovative price models and its connection to business models.

    Design/methodology/approach

    The design is composed of a structured literature review of articles on price models published in 22 journals during 42 years. This then serves as a base for a subsequent conceptual discussion about the foundation of innovative price models.

    Findings

    The literature review yields only very few results that are loosely scattered across various areas and mostly without any kind of deeper exploration of the concept of price models. The paper therefore goes on to conceptually explore some fundamental conditions that might influence or even determine price models. The final outcome of this exploration is the relation, intention, technology and environment (RITE) framework that is a meta-model for conceptualising innovative price models.

    Research limitations/implications

    The literature review could include additional journals and areas, and empirical testing of the RITE framework as yet has been limited.

    Practical implications

    The RITE framework can be used by practitioners as a tool for investigating the potential and usefulness of developing the capability to handle innovative price models.

    Originality/value

    The RITE framework provides fundamental conditions, which influence, or even determine, how innovative price models are developed and applied.

  • 21.
    Cöster, Mathias
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Iveroth, Einar
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Olve, Nils-Göran
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Petri, Carl-Johan
    Linköping University.
    Westelius, Alf
    Linköping University.
    Price models: a missing link in business model research?2015Conference paper (Other academic)
    Abstract [en]

    Business models always include relationships – with suppliers, partners, market channels, and consumers – which involve commercial agreements. Such business contracts identify how payments are linked to various aspects of delivery. Among practitioners, the term “price model” is often used to describe this, in particular when prices are linked in a way that is seen as innovative. Mobile phones provide a typical example, where goods and services, fixed and variable fees, contract duration, etc are configured to make offerings competitive.

    We expected price models – not only with consumers but with suppliers, partners, etc – to have attracted research, and performed a literature survey. We found only a few contributions, which we report on. The relative lack of research led us to suggest fundamental conditions of pricing which we believe should be explored. Such research must be seen as important for understanding how a business model can be turned into commercially viable reality.

  • 22.
    Cöster, Mathias
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Iveroth, Einar
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Olve, Nils-Göran
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Petri, Carl-Johan
    Linköpings universitet.
    Westelius, Alf
    Linköpings universitet.
    Strategic and Innovative Pricing: Price Models for a Digital Economy2020Book (Refereed)
    Abstract [en]

    This book provides a concrete guide on how to execute strategic pricing to excel in an increasingly dynamic and digitised business environment, while developing and deepening relations with contract partners. The secret lies in crafting innovative price models that reward joint value creation in accordance with the business model, rather than engaging in confrontative zero-sum pricing reasoning. Strategic and Innovative Pricing: Price Models for a Digital Economy provides hands-on tools that are applied on three interconnected levels of analysis. It illustrates how to explore the business ecology to understand its dynamics and how digitisation enables it to prosper and demonstrates how to construct a viable business model that enables an organisation to navigate in its vibrant ecology. Finally, and most importantly, it shows how to use innovative price models to realize and monetise the business model and its value offering, making the organisation and its partnerships sustainable. Models pertaining to the three levels of analyses are applied in rich case studies and examples from different countries, and the book includes guidelines on how to use them. Special attention is paid to digitisation as an underlying theme, making this book of interest to researchers, academics, and students in the fields of strategic management and technology & innovation management.

  • 23.
    Cöster, Mathias
    et al.
    Uppsala University, Disciplinary Domain of Science and Technology, Technology, Department of Civil and Industrial Engineering, Industrial Engineering and Management.
    Matti, Skoog
    Controlling for sustainablity: The role of a public organisation in enabling regional sustainable visits2023In: Enabling Sustainable Visits / [ed] Mathias Cöster, Sabine Gebert-Persson, Owe Ronström, Visby: Uppsala University, 2023Chapter in book (Other academic)
    Abstract [en]

    Enabling sustainable visits requires contributions from various actors in alocal society. In this chapter, we explore how a local public organisationmay contribute. We do so by using the theoretical concepts and perspec-tives of accounting and management control, an academic sub-disciplinewithin the field of business studies. The case presented in the chapter isRegion Gotland. It is a public organisation that, among others, is responsi-ble for initiating a sustainable development of the local hospitality industry.Nonetheless, many of the society services that Region Gotland provides arealso of fundamental importance for the hospitality industry. This meansthat if the hospitality industry on Gotland is to realise sustainable visits,the organisation Region Gotland has to contribute in more ways than justbeing an initiator. Two main conclusions are presented. The first is that it isnecessary for Region Gotland to develop an internal management controlsystem that integrates and addresses sustainability in all of its operations.We conclude that currently that is not the case, but it can happen if RegionGotland embraces and balances the financial and non-financial logics of itscontrol system. The second conclusion is that if Region Gotland does that,it may also contribute to local sustainable visits as they inspire companiesin the hospitality industry. For example, it can demonstrate how compa-nies can integrate sustainability in the control of their businesses.

    Download full text (pdf)
    fulltext
  • 24.
    Cöster, Mathias
    et al.
    Gotland University, School of the Humanities and Social Science.
    Olve, Nils-Göran
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Walldius, Åke
    Kungliga Tekniska Högskolan.
    Usability and strategic logic in information systems: Supporting insight and action in IT-enabled change2012Conference paper (Other academic)
    Abstract [en]

    Information systems (IS) are increasingly viewed as key enablers in organisations’ quest for distinctive work practices and uniqueness. To increase the likelihood of success in this, we expect that organisation leaders increasingly will want to develop and use such systems in conjunction with the strategic logic that they intend to pursue: how users of IS (employees, customers, and business partners) should process and utilise information.

    Definitions of IS usability already imply this in talking not only of user satisfaction but also efficiency and effectiveness. However, “effectiveness… in a specified context of use” (ISO, 1998) must be judged with reference to the intended logic for such a context. This makes it imperative to link strategy and estimates of usability in changing IS, and to include in such systems relevant parts of the work practices supported by the technology in question.

    We relate this need to the four dimensions suggested by Iveroth (2011) in handling IT change, which we interpret as insight and action inertia due to established systems and routines (cf. Hedberg 1976). Eliciting employee views and involving stakeholders by visualising the logic behind possible changes in IS and how they are used should reduce the risk of incoherent, misinformed and ultimately unsuccessful projects.

    The article reports on experiences from testing a new approach where two proven tools were combined to achieve this: user questionnaires and strategy maps. Two Swedish organisations, a transport company and a regional administration, considered developing their intranets. To support their discussions about benefits from this, these methods were used interactively to increase understanding of potential effects of the intranets on organisational objectives. The methods were accepted and appreciated and enabled a time-effective discussion on how to develop the IS, i.e. the intranets. Both organisations concluded that their paths towards more effective use of intranets mainly depends on changing behaviours and competencies. This suggests that a crucial next step for them is to address the inertias that have to be managed in IT-enabled change.

  • 25.
    Cöster, Mathias
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Petri, Carl-Johan
    Linköping University, Linköpings universitet, 581 83 Linköping, Sweden.
    Influence of insight and manoeuvre inertia on information technology investments and strategic change2014In: International Journal of Management and Decision Making, ISSN 1462-4621, E-ISSN 1741-5187, Vol. 13, no 3, p. 250-265Article in journal (Refereed)
    Abstract [en]

    IT is transforming the global economy. The technology may inspireas well as hinder the development of business strategies. The concept oforganisational inertia highlights factors that prevent organisations from makingchanges necessary to realise such strategies. In this article, writings on theinertia concept are summarised and used as a framework to analyse howorganisational inertia influences decisions on IT investments and strategicchange. The empirical data consists of minutes from board meetings regardinginvestments in information technology (IT) in a Swedish newspaper andprinting company during the years 1971–1989. The analysis shows that it wasvarious aspects of manoeuvre inertia that postponed the necessary changes totake place and furthermore that the frame of reference used still is valid in orderto analyse and understand organisational inertia. To a manager in a businessworld that is in a state of constant change (often spurred by various ITinnovations), the inertia concept can contribute to deepening the analysis offactors that may influence the change necessary to realise the full potential ofan IT investment.

  • 26.
    Cöster, Mathias
    et al.
    Gotland University, School of the Humanities and Social Science.
    Petri, Carl-Johan
    Linköpings universitet.
    Insight and maneuver inertia: revisiting Hedberg and Ericson's concepts of inertia to analyze IT investments in a printing company during the years 1971-19892013Conference paper (Other academic)
    Abstract [en]

    Professor Bo Hedberg is one of Sweden’s most internationally renowned scholars in the field of organizational theory. He has published articles in many of the world’s most prestigious journals, e.g. “Designing semi-confusing information systems” in Accounting, Organization & Society (1978) and “Camping on seesaws” in Administrative Science Quarterly (1976)

    Hedberg was, among other things, interested in the concept of organizational inertia; especially how to strike a balance between the good “inertia” not to change things too soon, and the bad inertia that prevent organizations from making changes that are needed.

    In a not so well known internal working paper, published by the public agency “Centrum för Arbetslivsfrågor”, Hedberg and Ericson (1978) elaborate on the anatomy of organizational inertia. They propose the two concepts insight inertia and maneuver inertia to understand inertia. They also explore the interdependences and relations between them as well as how they relate to the external environment.

    In this article we will summarize Hedberg and Ericson’s writing on insight and maneuver inertia. We will also show that the same line of reasoning and examples that they used almost 40 years ago can be found in modern best selling management books. Finally, we will use their framework to analyze insight and maneuver inertia regarding investments in information technology in a Swedish printing company during the years 1971-1989. The empirical data is retrieved from board meeting protocols in the newspaper and printing company Barometern, in Kalmar.

    Our conclusions are that Hedberg and Ericson’s frame of reference still is valid and can be used to analyze and understand organizational inertia. Our literature investigation also shows that many later management authors have proposed the same type of arguments as they use in their working paper from 1978. In the specific case of the printing company we conclude that – opposite to common wisdom – it was not insight inertia that delayed the printing company to make the necessary investments in IT. Instead it was various aspects of maneuver inertia that postponed the necessary changes to take place.

  • 27.
    Cöster, Mathias
    et al.
    Gotland University, School of the Humanities and Social Science.
    Petri, Carl-Johan
    Linköping University.
    Nilsson, Fredrik
    Uppsala University.
    The hen or the egg?: IT innovations’ influence on business strategy2011In: Proceedings of the Nordic Academy of Management conference 2011, Gotland University , 2011, p. 1-18Conference paper (Other academic)
    Abstract [en]

    The literature on business strategy and management control often underscores the necessity that companies, in their strategic processes, strive to first set goals and strategies and thereafter conduct investments in organization and technologies. However, some scholars argue that IT enables and induces strategic change and that these changes are necessary in order to gain value from the investment. Based on extensive empirical studies of the Swedish graphic industry this paper elaborates on the connection between strategy development and IT utilization. The conclusions are based on a longitudinal study of the graphic industry (1980-2010), a complete study of all annual reports from the two market leaders in the industry (1984-2010) and a complete study of all board meeting protocols in a newspaper and printing company (1971-1989). One conclusion is that there is greater awareness about the implications of IT on the business and the industry than the companies manage to translate in to action. Another conclusion is that the strategic orientation of the owners affects the execution of the IT strategy in the operating units. 

    Download full text (pdf)
    The hen or the egg? IT innovations’ influence on business strategy
  • 28.
    Cöster, Mathias
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Westelius, Alf
    Prissättning och prismodeller2018In: Controllerhandboken / [ed] Fredrik Nilsson; Nils-Göran Olve, Stockholm: Liber, 2018, 11Chapter in book (Other academic)
  • 29.
    Isaksson, Raine
    et al.
    Gotland University, School of the Humanities and Social Science.
    Cöster, Mathias
    Gotland University, School of the Humanities and Social Science.
    Improving Supply Networks: Identifying drivers for sustainable change using process models2010In: Proceedings of the 13TH TOULON-VERONA CONFERENCE: Organizational Excellence in Service / [ed] Faculdade de Economia da Universidade de Coimbra, 2010, p. 1-11Conference paper (Other academic)
    Abstract [en]

    Both within the private and public sector Change Management is a frequently discussed topic. How to lead change for increased sustainability is of interest for all organisations, but also for supply chains and supply networks. For any structured change process there are a few prerequisites, such as understanding the actual position and being able to assess it and to compare it with a goal. With an identified improvement potential it should become possible to devise a strategy for change. One way of describing supply networks is to use process based system models including performance indicators. The research question is if system models can be used to clarify improvement opportunities and in that way become drivers for change.

    In this conceptual paper we apply the value per harm measurement concept for three different systems and compare the results with what is commonly known and understood.

    Download full text (pdf)
    FULLTEXT01
  • 30.
    Isaksson, Raine
    et al.
    Uppsala University, Disciplinary Domain of Science and Technology, Technology, Department of Engineering Sciences, Industrial Engineering & Management.
    Cöster, Mathias
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Testing a Maturity Grid for Assessing Sustainability Reports2018Conference paper (Refereed)
    Abstract [en]

    Sustainability reporting could be seen as output of sustainability performance management. This paper tests a maturity grid assessing the reporting structure quality of 39 sustainability reports - Are the right sustainability impacts reported and is the performance reported in the right way for easy interpretation? Students and one of the authors carry out the assessment. Results indicate a low level of maturity and that it is difficult to make sense of sustainability reports. Results from carbon emission reporting indicate that only some 10% of the reports provide usable results. A new version of the maturity grid has been proposed.

    Download full text (pdf)
    Testing a Maturity Grid for Assessing Sustainability Reports
  • 31.
    Iveroth, Einar
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies. EIS, Department of Management and Engineering, Linköping University, SE-581 83 Linköping, Sweden.
    Westelius, Alf
    EIS, Department of Management and Engineering, Linköping University, SE-581 83 Linköping, Sweden.
    Petri, Carl-Johan
    EIS, Department of Management and Engineering, Linköping University, SE-581 83 Linköping, Sweden.
    Olve, Nils-Göran
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies. EIS, Department of Management and Engineering, Linköping University, SE-581 83 Linköping, Sweden;Jönköping University, SE-551 11 Jönköping, Sweden.
    Cöster, Mathias
    Gotland University, SE-621 67 Visby, Sweden.
    Nilsson, Fredrik
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    How to Differentiate by Price: Proposal for a Five-dimensional Model2013In: European Management Journal, ISSN 0263-2373, E-ISSN 1873-5681, Vol. 31, no 2, p. 109-123Article in journal (Refereed)
    Abstract [en]

    The purpose of this article is to analyse the repertoire of possible price models that organisations may deploy for their products and services. This is attained by developing the SBIFT model that suggests that organisations can differentiate by price along five dimensions. Previous research on pricing has been dispersed across different academic disciplines. This article offers a more integrated perspective, derived from earlier theory as well as discussions in a collaborative research project with the international telecom company Ericsson. The model can be used as a tool for price modelling in a descriptive and prescriptive sense. Altogether, this article uncovers implicit features of price models, and by doing so it illustrates how an organisation can differentiate and re-invent their offering based on price.

  • 32.
    Nielsen, Christian
    et al.
    Aalborg University.
    Ahokangas, Petri
    University of Oulu.
    Cöster, Mathias
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Westelius, Alf
    Linköpings Universitet.
    Einar, Iveroth
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Petri, Carl-Johan
    Linköpings Universitet.
    The Business Model Eruption and How Game Changing Mind Sets Challenge Existing Nodes of Business2014In: Journal of Business Models, E-ISSN 2246-2465, Vol. 2, no 1Article in journal (Refereed)
  • 33.
    Olve, Nils-Göran
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Cöster, Mathias
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Iveroth, Einar
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Petri, Carl-Johan
    Linköpings universitet.
    Westelius, Alf
    Linköpings universitet.
    Prissättning: Affärsekologier, affärsmodeller, prismodeller2013 (ed. 1)Book (Other academic)
  • 34.
    Olve, Nils-Göran
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Cöster, Mathias
    Högskolan Gotland.
    Petri, Carl-Johan
    Linköping Universitet.
    Einar, Iveroth
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Westelius, Alf
    Linköpings Universitet.
    Prismodeller som strategisktverktyg2013In: Bonnier Ledarskapshandböcker: Ekonomistyrning, Stockholm: Bonnier , 2013, Vol. Feb 3.7Chapter in book (Other (popular science, discussion, etc.))
  • 35.
    Olve, Nils-Göran
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Cöster, Mathias
    Högskolan på Gotland.
    Walldius, Åke
    Kungliga Tekniska Högskolan.
    Usability and strategic logic in information systems – a new approach to directing change2012Conference paper (Other academic)
  • 36.
    Olve, Nils-Göran
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Cöster, Mathias
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Westelius, Alf
    Linköpings universitet.
    Priser ut, in och mellan - om risktagande, ansvar och prismodeller2013In: Bonniers ledarskapshandböcker / [ed] Göran Nilsson, Stockholm: Bonniers , 2013Chapter in book (Other academic)
  • 37.
    Ranängen, Helena
    et al.
    Luleå universitet.
    Cöster, Mathias
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Isaksson, Raine
    Uppsala University, Disciplinary Domain of Science and Technology, Technology, Department of Engineering Sciences, Industrial Engineering & Management. Uppsala universitet.
    Garvare, Rickard
    Luleå universitet.
    From global goals and planetary boundaries to public governance: A framework for prioritizing organizational sustainability activities2018In: Sustainability, E-ISSN 2071-1050, Vol. 10, no 8, article id 2741Article in journal (Refereed)
    Abstract [en]

    A particular challenge in the work to realize the global goals for sustainable development is to find ways for organizations to identify and prioritize organizational activities that address these goals. There are also several sustainability initiatives, guidelines and tools to consider when planning, working with and reporting on sustainable development. Although progress has been made, little has been written about how organizations rise to and manage the challenge. The paper explores how organizations address sustainable development, which sustainability aspects they prioritize and whether previous research can improve the priority process by using materiality analysis approach. Methods: A case study approach was chosen. Data was collected by interactive workshops and documentation. The participating organizations were two Swedish municipalities; Results: The municipalities have introduced a number of sustainability aspects into their organizational governance, especially in terms of society, human rights and the environment. A materiality analysis was conducted to determine the relevance and significance of sustainability aspects. The result shows that climate action, biodiversity and freshwater use are aspects that should be prioritized; Conclusion: The materiality analysis methodology chosen for prioritizing of sustainability aspects was useful and easy to work with. However, the sustainability aspect matrix and the risk assessment have to be updated regularly in order to form an effective base for the materiality analysis

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  • 38.
    Westelius, Alf
    et al.
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Petri, Carl-Johan
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Cöster, Mathias
    Gotland University, School of the Humanities and Social Science.
    Nilsson, Fredrik
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Olve, Nils-Göran
    Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Ekonomiska informationssystem.
    Prismodeller: en taxonomi2010In: Ekonomiska samfundets tidskrift, ISSN 0013-3183, E-ISSN 2323-1378, Vol. 63, no 3, p. 175-190Article in journal (Refereed)
    Abstract [en]

    The way a company designs its price models, i.e. how it charges for its offerings, affects its competitiveness. The purpose of this article is to design a taxonomy that can be used to identify price models and discuss their applicability. The taxonomy can also be used to compare price models and identify what needs to be developed to apply them. The article is a result of a collaborative research project between the telecom company Ericsson and Linköping University. The taxonomy consists of five dimensions: scope of the offering, buyer’s rights, price formula, price setting mechanism and information sources.

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