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Doctoral thesis (PhD) – Nord University, 2022

The 2x2 matrix is the premier figuration for representing business valuations (Lowy and Hood 2004)but remains the unexplained success of the business world. Scholars have a rather vague sense of how to theorise its influences on processes of decision making and valuation in markets. The temptation-understandable, but unsatisfactory-is to dismiss the matrix as ‘overly simple’ (Lissack and Richardson 2003). More difficult still, however, is to account for the disproportionality between the simplicity of this format and its effects. One reading-the reading pursued here-is that the capture of business by the matrix suggests that simple graphs are not mere supplements but intrinsic and constitutive parts of business evaluation processes. But in what ways? And how to show this? In developing this point we extend the recent interdisciplinary discussions of‘calculative agency’(Callon and Muniesa 2005) which is defined broadly as a process of ‘framing’ and ‘disentanglement’where devices mark the boundary between information relevant to a decision making process and that which is not. Rather than this catch-all definition however, which Callon and Muniesa(2005, 1232)suggest can be applied “as much to supermarkets as to stock exchanges”, we argue the case for more specific terminology to capture the heterogeneity of calculation in business settings. We want to show how the matrix frames decisions in a way that is‘immediate’, ‘fast’ etc, as compared to other devices,which provide for apparently more ‘complex’ or ‘slower’ means of valuation. We take our inspiration from the idea of ‘subitizing’ which was borne out of early research on visual calculation. Our discussion is based on material stemming from a long-term ethnographic study of the production and use of a well-known matrix from the information technology realm.

The theoretical management accounting tradition in Denmark has a long history of focusing on development of data registration frameworks as a basis for aggregation and use of financial and non-financial data for different strategic, tactical and operational decisions and control purposes. The present paper terms this tradition "basic registration frameworks" (BRFs) and accounts for the roots and characteristics of two of these frameworks in terms of their purpose, content and method using the "unbundling model" developed by Bjørnenak and Olson (1999). This allows for an analysis of the two and in addition a SWOT-like assessment of this tradition vis-à-vis the management accounting research community and practice. An alternative approach in designing management accounting systems is represented by Activity Based Costing (ABC). An unbundling of the nowadays multifaceted ABC brings forward similarities to and differences from the Danish frameworks and provides a platform for discussing how the different approaches can benefit from one another. In this respect, the present paper concludes that the mindset in constructing management accounting systems will be improved in seeing the alternative frameworks as different levels of data aggregation ranging from disaggregated "purpose neutral" to "multiple task specific calculations", and that this mindset is needed when constructing management accounting systems in an ERP environment.

Evidence in recent years of increasing interest in knowledge and how to manage it can be observed not only in the management literature but also in companies. The introduction of new views has taken place under headings such as "knowledge management" and intellectual capital. Several new methods and techniques involving many different management areas have been introduced. Taking a variety of angles and perspectives this book shows how knowledge management is actually practised in many different European firms. By focusing on knowledge, new dimensions of well-known management principles and concepts emerge. Leading researchers and experts from European business schools offer new insight into the range of practical problems that can be addressed and methods that can be applied when knowledge is put on the management agenda.

Artiklen behandler sammenhængen mellem virksomhedens økonomistyring og virksomhedens produktionsforhold, specielt i relation til virksomhedens kalkulationsforhold. Sammentidig opstilles mulige sammenhænge til antal cost pools, cost drivers, kalkulationsfilosofi mv.