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Prof. Dag Øivind Madsen
University of South-Eastern Norway

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0 Balanced Scorecard
0 Management Accounting
0 Management Control
0 Management Concepts
0 Management Fads and Fashions

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Short review
Published: 20 August 2021 in Technological Forecasting and Social Change
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The importance and relevance of the discipline of statistics with the merits of the evolving field of data science continues to be debated in academia and industry. Following a narrative literature review with over 100 scholarly and practitioner-oriented publications from statistics and data science, this article generates a pragmatic perspective on the relationships and differences between statistics and data science. Some data scientists argue that statistics is not necessary for data science as statistics delivers simple explanations and data science delivers results. Therefore, this article aims to stimulate debate and discourse among both academics and practitioners in these fields. The findings reveal the need for stakeholders to accept the inherent advantages and disadvantages within the science of statistics and data science. The science of statistics enables data science (aiding its reliability and validity), and data science expands the application of statistics to Big Data. Data scientists should accept the contribution and importance of statistics and statisticians must humbly acknowledge the novel capabilities made possible through data science and support this field of study with their theoretical and pragmatic expertise. Indeed, the emergence of data science does pose a threat to statisticians, but the opportunities for synergies are far greater.

ACS Style

Hossein Hassani; Christina Beneki; Emmanuel Sirimal Silva; Nicolas Vandeput; Dag Øivind Madsen. The science of statistics versus data science: What is the future? Technological Forecasting and Social Change 2021, 173, 121111 .

AMA Style

Hossein Hassani, Christina Beneki, Emmanuel Sirimal Silva, Nicolas Vandeput, Dag Øivind Madsen. The science of statistics versus data science: What is the future? Technological Forecasting and Social Change. 2021; 173 ():121111.

Chicago/Turabian Style

Hossein Hassani; Christina Beneki; Emmanuel Sirimal Silva; Nicolas Vandeput; Dag Øivind Madsen. 2021. "The science of statistics versus data science: What is the future?" Technological Forecasting and Social Change 173, no. : 121111.

Journal article
Published: 13 May 2021 in Education Sciences
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This paper aims to elucidate some didactical and pedagogical issues related to the design of a course module on cost allocation, a pivotal topic in management accounting education at the undergraduate level around the globe. The module in question is specifically tailored to third-year undergraduates in business pursuing a major in accounting-related topics. As a theoretical backdrop, the paper draws on the didactical relationship model developed by Norwegian education researchers Hiim and Hippe. While it has proved to be of considerable value in planning education and teaching in Norwegian primary and upper secondary schools, this model, to the best of the authors’ knowledge, has not previously been applied in the context of accounting education at the university level. Without seeking to wholly generalize our thoughts and views to all higher educational institutions, we refer, in this paper, primarily to our own personal experiences of teaching management accounting gained at the three Norwegian universities, namely, Nord University, University of South-Eastern Norway, and The Arctic University of Norway. It is argued in this paper that the didactical relationship model may be of great help to accounting educators by providing an illustrative account of key conditioning factors (didactic elements) to consider while planning the learning process. Additionally, the paper strives to delve deeper into the use of technology in light of the current COVID-19 situation that we are all locked in.

ACS Style

Konstantin Timoshenko; Odd Hansen; Dag Madsen; Tonny Stenheim. Designing an Accounting Course Module on Cost Allocation: Pedagogical and Didactical Considerations from a Norwegian Perspective. Education Sciences 2021, 11, 232 .

AMA Style

Konstantin Timoshenko, Odd Hansen, Dag Madsen, Tonny Stenheim. Designing an Accounting Course Module on Cost Allocation: Pedagogical and Didactical Considerations from a Norwegian Perspective. Education Sciences. 2021; 11 (5):232.

Chicago/Turabian Style

Konstantin Timoshenko; Odd Hansen; Dag Madsen; Tonny Stenheim. 2021. "Designing an Accounting Course Module on Cost Allocation: Pedagogical and Didactical Considerations from a Norwegian Perspective." Education Sciences 11, no. 5: 232.

Earlycite article
Published: 13 August 2020 in Journal of Accounting & Organizational Change
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Purpose This paper aims to examine the historical evolution and popularity of activity-based thinking in management accounting. As an organising framework, this paper applies the lens of management fashion theory, which is a perspective that is well suited to the examination of the lifecycles of management accounting concepts and ideas. Design/methodology/approach This paper pursues a bibliographic approach to better understand the past and present state of activity-based thinking. Thus, this paper attempts to piece together a mosaic picture by synthesising existing research on activity-based thinking from a wide range of academic and practitioner-oriented sources. Findings While the original activity-based costing (ABC) model has evolved and broadened and has generated new related concepts, studies suggest that it is not as successful as accounting concepts such as the balanced scorecard. The overall popularity trajectory of activity-based thinking can be considered to be negative, and it is currently not receiving much attention in accounting journals. Research limitations/implications This paper is based on desk research and is limited by a reliance on secondary sources. In addition, it may be subject to the authors’ own biases when it comes to defining relevant articles studied. Practical implications This paper provides more insight into the evolution and popularity of activity-based thinking and discusses some of the reasons why it is not more widely used in practice. Originality/value Although many studies have examined the diffusion of ABC-related techniques, most are quite dated. More than 30 years have passed since the coining of the ABC term, and the time is ripe to provide a historical re-examination of the impact of this type of thinking in the field of accounting and to consider the latest developments and trends.

ACS Style

Terje Berg; Dag Øivind Madsen. The historical evolution and popularity of activity-based thinking in management accounting. Journal of Accounting & Organizational Change 2020, ahead-of-p, 1 .

AMA Style

Terje Berg, Dag Øivind Madsen. The historical evolution and popularity of activity-based thinking in management accounting. Journal of Accounting & Organizational Change. 2020; ahead-of-p (ahead-of-p):1.

Chicago/Turabian Style

Terje Berg; Dag Øivind Madsen. 2020. "The historical evolution and popularity of activity-based thinking in management accounting." Journal of Accounting & Organizational Change ahead-of-p, no. ahead-of-p: 1.

Journal article
Published: 04 August 2020 in Journal of Applied Business and Economics
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This paper examines the association between broadcasting revenues and sporting success in Europe’s Big Five football leagues (England, Italy, Spain, Germany, and France), and in particular how the distribution and allocation of broadcasting revenues in Europe’s elite leagues are associated with the clubs’ domestic and international sporting success. The study makes use of a large hand-collected dataset comprising 8244 observations from 160 different clubs playing in one of these five leagues during the seven seasons from 2010 to 2017. The results indicate that the use of a uniform broadcasting revenue distribution model, which gives all clubs a relatively similar share of the pie, may increase domestic league competition, which in turn makes it tougher for one or two teams to dominate the rest. At the same time, there are some indications that a uniform broadcasting model is negatively associated with the clubs’ international sporting success. The use of a more top-heavy revenue distribution model, which leaves a smaller share for the worst-performing clubs, seems to enable the top clubs to retain both domestic and international sporting success.

ACS Style

Tonny Stenheim; Andreas Gausemel Henriksen; Carl Magnus Stensager Stensager; Bjørn Ove Grønseth; Dag Øivind Madsen. Broadcasting Revenues and Sporting Success in European Football: Evidence from the Big Five Leagues. Journal of Applied Business and Economics 2020, 22, 1 .

AMA Style

Tonny Stenheim, Andreas Gausemel Henriksen, Carl Magnus Stensager Stensager, Bjørn Ove Grønseth, Dag Øivind Madsen. Broadcasting Revenues and Sporting Success in European Football: Evidence from the Big Five Leagues. Journal of Applied Business and Economics. 2020; 22 (4):1.

Chicago/Turabian Style

Tonny Stenheim; Andreas Gausemel Henriksen; Carl Magnus Stensager Stensager; Bjørn Ove Grønseth; Dag Øivind Madsen. 2020. "Broadcasting Revenues and Sporting Success in European Football: Evidence from the Big Five Leagues." Journal of Applied Business and Economics 22, no. 4: 1.

Book review
Published: 17 July 2020 in Organization Studies
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ACS Style

Dag Øivind Madsen. Book Review: Andrew Sturdy, Stefan Heusinkveld, Trish Reay and David Strang (eds)The Oxford Handbook of Management Ideas. Organization Studies 2020, 42, 1190 -1192.

AMA Style

Dag Øivind Madsen. Book Review: Andrew Sturdy, Stefan Heusinkveld, Trish Reay and David Strang (eds)The Oxford Handbook of Management Ideas. Organization Studies. 2020; 42 (7):1190-1192.

Chicago/Turabian Style

Dag Øivind Madsen. 2020. "Book Review: Andrew Sturdy, Stefan Heusinkveld, Trish Reay and David Strang (eds)The Oxford Handbook of Management Ideas." Organization Studies 42, no. 7: 1190-1192.

Earlycite article
Published: 19 June 2020 in Journal of Applied Accounting Research
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PurposeThis paper examines the evolution of a company's management control package (MCP) over time. The overall aim is to gain a deeper understanding of internal and external factors shaping a company's management control package.Design/methodology/approachThis paper employs a retrospective single-case methodology where a company is followed over a ten-year period (2005–2015). Theoretically, the paper builds on Malmi and Brown's (2008) MCP framework while also utilizing Simons' (1994) levers of control framework as well as Abrahamson's (1991) management fashion theory.FindingsThe company's MCP evolved in several ways. First, there was a change from using an interactive to a diagnostic budget. Second, the Balanced Scorecard approach was replaced by a narrow, strong focus on shareholder value. Finally, the quality system was reduced from a system for continuous learning and improvement to a system for compliance purposes only.Research limitations/implicationsThis paper offers naturalistic generalization to enable a holistic understanding of the changes to a management control package over time. The findings suggest that history matters in the design and configuration of MCPs. The MCP has evolved from being balanced and interactive, resembling Beyond Budgeting, to a diagnostic approach resembling traditional budgetary control. In 2005, the different controls were complementary and used for different purposes, while in 2015 the controls solely support the creation of shareholder value. The findings also indicate that management accounting innovations such as The Balanced Scorecard and Beyond Budgeting in this specific context may be considered fashions or even fads.Practical implicationsThe findings of the paper could be useful for CFOs and other managers who are involved in the design and configuration of MCPs. The findings show that internal and external events shape how much leeway managers have in the design and configuration of MCPs.Originality/valueThe paper answers a call for more empirical studies on MCPs. By adopting a retrospective approach, the paper can provide insight into the temporal evolution of a control package.

ACS Style

Terje Berg; Dag Øivind Madsen. The evolution of a management control package: a retrospective case study. Journal of Applied Accounting Research 2020, 21, 763 -781.

AMA Style

Terje Berg, Dag Øivind Madsen. The evolution of a management control package: a retrospective case study. Journal of Applied Accounting Research. 2020; 21 (4):763-781.

Chicago/Turabian Style

Terje Berg; Dag Øivind Madsen. 2020. "The evolution of a management control package: a retrospective case study." Journal of Applied Accounting Research 21, no. 4: 763-781.

Journal article
Published: 09 June 2020 in Corporate Ownership and Control
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Sustainability is one of the biggest buzzwords and catchphrases of the 21st century, dominating not only management discourse but also the public debate in general. Today, many large organizations have bought into the idea that sustainability is essential and have already taken steps towards implementing more sustainable business practices. While past research indicates that SMEs are typically lagging behind their larger counterparts, our knowledge about the sustainability attitudes and actions of the small and medium-sized enterprises (SMEs) is limited. This is also the case in Norway, where there is minimal research on what impact sustainability ideas have had on business practices. More knowledge about sustainability in SMEs is crucial since these firms comprise a large and crucial part of the Norwegian economy. Therefore, this paper aims to examine sustainability attitudes and actions among managers of Norwegian SMEs employing an electronic survey. Drawing on existing research, we propose a typology of managerial responses to sustainability, distinguishing between four groups of managers, which are labeled: 1) skeptics; 2) adaptors; 3) posers and 4) enthusiasts. The findings of the survey suggest that most managers can be characterized as skeptics and that adaptors are the smallest group. While there has been a general increase in sustainability commitment, sustainability initiatives tend to be lagging behind. These findings have several practical and policy related implications.

ACS Style

Arnt Sveen; Ole Kristian Gresaker; Reidar Hæhre; Dag Øivind Madsen; Tonny Stenheim. Attitudes and actions towards sustainability: A survey of Norwegian SMEs. Corporate Ownership and Control 2020, 17, 117 -128.

AMA Style

Arnt Sveen, Ole Kristian Gresaker, Reidar Hæhre, Dag Øivind Madsen, Tonny Stenheim. Attitudes and actions towards sustainability: A survey of Norwegian SMEs. Corporate Ownership and Control. 2020; 17 (4):117-128.

Chicago/Turabian Style

Arnt Sveen; Ole Kristian Gresaker; Reidar Hæhre; Dag Øivind Madsen; Tonny Stenheim. 2020. "Attitudes and actions towards sustainability: A survey of Norwegian SMEs." Corporate Ownership and Control 17, no. 4: 117-128.

Journal article
Published: 21 May 2020 in Administrative Sciences
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There is a vast literature on Total Quality Management (TQM), one of the most influential management concepts introduced during the twentieth century. In the TQM literature, there are multiple conflicting views on TQM’s historical popularity trajectory. In the past, commentators have debated whether TQM represents a lasting trend, or instead should be considered a more short-lived management fad or fashion. Since the 1990s, skeptics have speculated about the imminent fall, death, and burial of TQM, and even delivered eulogies. However, others claim that the level of interest has picked back up and that TQM is alive and well. Therefore, this paper attempts to synthesize and reconcile these differing views on the long-term trajectory of TQM and provide an updated picture and status report, taking into account the latest findings and developments in research and practice. The evidence reviewed in this paper suggests that, even though TQM has become much less noticeable in public management discourse compared to the heydays of the 1980s and 1990s, the concept has persisted and even to this day remains widely used by organizations worldwide.

ACS Style

Dag Øivind Madsen. Have the Reports of TQM’s Death Been Greatly Exaggerated? A Re-Examination of the Concept’s Historical Popularity Trajectory. Administrative Sciences 2020, 10, 32 .

AMA Style

Dag Øivind Madsen. Have the Reports of TQM’s Death Been Greatly Exaggerated? A Re-Examination of the Concept’s Historical Popularity Trajectory. Administrative Sciences. 2020; 10 (2):32.

Chicago/Turabian Style

Dag Øivind Madsen. 2020. "Have the Reports of TQM’s Death Been Greatly Exaggerated? A Re-Examination of the Concept’s Historical Popularity Trajectory." Administrative Sciences 10, no. 2: 32.

Journal article
Published: 06 May 2020 in Social Sciences
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Agile is one of the most popular contemporary management concepts and buzzwords. This paper provides an in-depth examination of the influence of the Agile concept on the discourse, thinking and practices of organizations worldwide. The paper traces the emergence and evolution of the Agile concept from inception to the present by synthesizing findings from a wide range of academic and practitioner-oriented sources. Overall, the picture that emerges from the analysis is that the Agile concept has grown considerably in popularity and has become one of the most dominant concepts in public management discourse. The popularization of Agile has, to a large extent, been driven by an active supply-side made up of actors such as consultants, coaches, and trainers. Another finding is that the Agile concept has evolved considerably over time, from its initial presentation as a narrow and specialized concept rooted in the software development community to a much broader and general approach applicable across nearly all types of organizations and industries. The broadening of the concept has led to neologisms such as Agile Marketing, Agile Government, and Agile Management. The paper ends with reflections on the current status of Agile and some speculation about the concept’s likely future trajectory.

ACS Style

Dag Øivind Madsen. The Evolutionary Trajectory of the Agile Concept Viewed from a Management Fashion Perspective. Social Sciences 2020, 9, 69 .

AMA Style

Dag Øivind Madsen. The Evolutionary Trajectory of the Agile Concept Viewed from a Management Fashion Perspective. Social Sciences. 2020; 9 (5):69.

Chicago/Turabian Style

Dag Øivind Madsen. 2020. "The Evolutionary Trajectory of the Agile Concept Viewed from a Management Fashion Perspective." Social Sciences 9, no. 5: 69.

Journal article
Published: 19 March 2020 in Accounting, Organizations and Society
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This study examines the influence of cultural regions on the interdependence between delegation of authority and other management control (MC) practices. In particular, we assess whether one of the central contentions of agency theory, that incentive contracting and delegation are jointly determined, holds in different cultural regions. Drawing on prior literature, we hypothesise that the MC practices that operate as a complement to delegation vary depending on societal values and preferences, and that MC practices other than incentive contracting will complement delegation in firms in non-Anglo cultural regions. Using data collected from 584 strategic business units across three Western cultural regions (Anglo, Germanic, Nordic), our results show that the interdependence between delegation and incentive contracting is confined to Anglo firms. In the Nordic and Germanic regions, we find that strategic and action planning participation operate as a complement to delegation, while delegation is also complemented by manager selection in Nordic firms. Overall, our study demonstrates that cultural values and preferences significantly influence MC interdependence, and suggests that caution needs to be taken in making cross-cultural generalisations about the complementarity of MC practices.

ACS Style

Teemu Malmi; David S. Bedford; Rolf Brühl; Johan Dergård; Sophie Hoozée; Otto Janschek; Jeanette Willert; Christian Ax; Piotr Bednarek; Maurice Gosselin; Michael Hanzlick; Poul Israelsen; Daniel Johanson; Tobias Johansson; Dag Øivind Madsen; Carsten Rohde; Mikko Sandelin; Torkel Strömsten; Thomas Toldbod. Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions. Accounting, Organizations and Society 2020, 86, 101116 .

AMA Style

Teemu Malmi, David S. Bedford, Rolf Brühl, Johan Dergård, Sophie Hoozée, Otto Janschek, Jeanette Willert, Christian Ax, Piotr Bednarek, Maurice Gosselin, Michael Hanzlick, Poul Israelsen, Daniel Johanson, Tobias Johansson, Dag Øivind Madsen, Carsten Rohde, Mikko Sandelin, Torkel Strömsten, Thomas Toldbod. Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions. Accounting, Organizations and Society. 2020; 86 ():101116.

Chicago/Turabian Style

Teemu Malmi; David S. Bedford; Rolf Brühl; Johan Dergård; Sophie Hoozée; Otto Janschek; Jeanette Willert; Christian Ax; Piotr Bednarek; Maurice Gosselin; Michael Hanzlick; Poul Israelsen; Daniel Johanson; Tobias Johansson; Dag Øivind Madsen; Carsten Rohde; Mikko Sandelin; Torkel Strömsten; Thomas Toldbod. 2020. "Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions." Accounting, Organizations and Society 86, no. : 101116.

Journal article
Published: 01 January 2020 in International Journal of Management Concepts and Philosophy
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This paper examines the history and trajectory of economic value added (EVA), an accounting concept and calculative technique introduced and popularised by the US-based consulting firm Stern Stewart in the early 1990s. The paper applies the lens of management fashion, a theoretical perspective in management and organisation studies focusing on the macro-level evolution of management concepts and ideas as they rise and fall in popularity and salience. The historical popularity trajectory which emerges in the case of EVA is a typical 'rise and fall' story often seen in the cases of popular management concepts and ideas. During the upswing phase of the 1990s, supporters and boosters of EVA hyped the concept and created a fashion wave. Since the mid-2000s, there has been a perfect storm of events, which has led the EVA concept to lose out in the marketplace for management concepts and ideas.

ACS Style

Dag Øivind Madsen; Daniel Johanson; Tonny Stenheim. The history and trajectory of economic value added from a management fashion perspective. International Journal of Management Concepts and Philosophy 2020, 13, 51 .

AMA Style

Dag Øivind Madsen, Daniel Johanson, Tonny Stenheim. The history and trajectory of economic value added from a management fashion perspective. International Journal of Management Concepts and Philosophy. 2020; 13 (1):51.

Chicago/Turabian Style

Dag Øivind Madsen; Daniel Johanson; Tonny Stenheim. 2020. "The history and trajectory of economic value added from a management fashion perspective." International Journal of Management Concepts and Philosophy 13, no. 1: 51.

Journal article
Published: 01 January 2020 in International Journal of Management Concepts and Philosophy
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Big data continues to disrupt the fashion retail industry and has revolutionised traditional business models. Today, both leading fashion brands and new start-ups are using big data analytics to improve business operations and maximise profitability. The current paper aims to take stock of the literature on big data in fashion and concisely summarise the fashion industry's current position. We uncover five main reasons that are driving the utilisation and application of big data analytics in the fashion industry. These are: 1) trend prediction; 2) waste reduction; 3) consumer experience, consumer engagement and marketing; 4) better quality control and the need for a world with fewer counterfeits; 5) shortening supply chains. We also identify key challenges which must be overcome as the most fashionable industry now seeks to model the fashion market and consumer behaviour with big data.

ACS Style

Dag Øivind Madsen; Emmanuel Sirimal Silva; Hossein Hassani. The application of big data in fashion retailing: a narrative review. International Journal of Management Concepts and Philosophy 2020, 13, 247 .

AMA Style

Dag Øivind Madsen, Emmanuel Sirimal Silva, Hossein Hassani. The application of big data in fashion retailing: a narrative review. International Journal of Management Concepts and Philosophy. 2020; 13 (4):247.

Chicago/Turabian Style

Dag Øivind Madsen; Emmanuel Sirimal Silva; Hossein Hassani. 2020. "The application of big data in fashion retailing: a narrative review." International Journal of Management Concepts and Philosophy 13, no. 4: 247.

Book chapter
Published: 01 January 2020 in Aktuelle temaer i regnskap og revisjon
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Tidligere forskning har vist at norske foretak benytter ulike typer styringsverktøy. I dette kapitlet fokuserer vi på et spesifikt styringsverktøy, balansert målstyring (BMS). og ser nærmere på utviklingstendenser knyttet til spredningen, bruken og effektene av BMS i praksis i perioden 2015–2018. Studien bruker data fra to elektroniske spørreundersøkelser av bruken av BMS i norske foretak gjennomført i 2015 og 2018. Undersøkelsen fra 2015 omfattet bare store foretak, mens den fra 2018 omfattet både store og mellomstore foretak. Resultatene viser at BMS er et utbredt styringsverktøy blant store og mellomstore norske foretak. Selv om flertallet bruker BMS som et relativt enkelt prestasjonsmålingssystem, er det en tendens at bruken blir mer avansert. Disse funnene blir diskutert i lys av den internasjonale forskningslitteraturen om BMS spesielt og økonomistyringsverktøy generelt.

ACS Style

Daniel Johanson; Dag Øivind Madsen; Tonny Stenheim. Balansert målstyring som økonomistyringsverktøy i norske foretak: Utviklingstendenser i perioden 2015–2018. Aktuelle temaer i regnskap og revisjon 2020, 379 -414.

AMA Style

Daniel Johanson, Dag Øivind Madsen, Tonny Stenheim. Balansert målstyring som økonomistyringsverktøy i norske foretak: Utviklingstendenser i perioden 2015–2018. Aktuelle temaer i regnskap og revisjon. 2020; ():379-414.

Chicago/Turabian Style

Daniel Johanson; Dag Øivind Madsen; Tonny Stenheim. 2020. "Balansert målstyring som økonomistyringsverktøy i norske foretak: Utviklingstendenser i perioden 2015–2018." Aktuelle temaer i regnskap og revisjon , no. : 379-414.

Journal article
Published: 01 December 2019 in International Journal of Strategic Management
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ACS Style

Dag Øivind Madsen. AN EXAMINATION OF THE CURRENT STATUS AND POPULARITY OF HR ANALYTICS. International Journal of Strategic Management 2019, 19, 17 -38.

AMA Style

Dag Øivind Madsen. AN EXAMINATION OF THE CURRENT STATUS AND POPULARITY OF HR ANALYTICS. International Journal of Strategic Management. 2019; 19 (2):17-38.

Chicago/Turabian Style

Dag Øivind Madsen. 2019. "AN EXAMINATION OF THE CURRENT STATUS AND POPULARITY OF HR ANALYTICS." International Journal of Strategic Management 19, no. 2: 17-38.

Earlycite article
Published: 01 November 2019 in Journal of Accounting & Organizational Change
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Purpose The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management accounting research community. Extant contributions have drawn on a large of number of theories, including innovation diffusion theory and various sociologically inspired theories such as management fashion. The purpose of this paper is to examine and develop Røvik’s virus theory in the context of how MAIs diffuse. The paper further evaluates and elaborates on the potential usefulness of the virus perspective to empirical research on MAIs. Design/methodology/approach The paper uses a conceptual and explorative research approach. The paper introduces the virus perspective and compares this perspective with several other theoretical perspectives often used in studies of the diffusion of MAIs. This enables the identification of characteristics specific to the virus perspective. The paper also re-examines a number of prior studies of MAIs and identifies different virus characteristics implicit in these studies. Findings The findings of the paper imply that the virus perspective is a useful basis for empirical research on MAIs. The virus perspective differs from other theoretical perspectives in several respects and is particularly suited for longitudinal studies of both MAIs and organizational change. However, the perspective could be used at other levels of analysis as well. The extant studies reviewed in this paper provide support for the viral characteristics of MAIs. The paper also identifies and discusses avenues for future research using the virus perspective as a theoretical lens. Originality/value The virus perspective has been given little attention in research on MAIs, as well as more generally within accounting research. This research paper demonstrates that the virus perspective offers a rich and valuable conceptual framework for studying how demand-side organizations are affected by MAIs over extensive periods of time. The paper also discusses the implications of the virus perspective with respect to the research method.

ACS Style

Daniel Johanson; Dag Øivind Madsen. Diffusion of management accounting innovations: a virus perspective. Journal of Accounting & Organizational Change 2019, 15, 513 -534.

AMA Style

Daniel Johanson, Dag Øivind Madsen. Diffusion of management accounting innovations: a virus perspective. Journal of Accounting & Organizational Change. 2019; 15 (4):513-534.

Chicago/Turabian Style

Daniel Johanson; Dag Øivind Madsen. 2019. "Diffusion of management accounting innovations: a virus perspective." Journal of Accounting & Organizational Change 15, no. 4: 513-534.

Journal article
Published: 19 September 2019 in Administrative Sciences
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The Industry 4.0 (I4.0) concept is concerned with the fourth industrial revolution in manufacturing, in which technological trends such as digitalization, automation and artificial intelligence are transforming production processes. Since the concept’s introduction at the Hannover Fair in Germany in 2011, I4.0 has enjoyed a meteoric rise in popularity and is currently high on the agenda of governments, politicians and business elites. In light of these observations, some commentators have asked the question of whether I4.0 is a concept that is hyped up and possibly just the latest in a long line of fashionable management concepts introduced over the course of the last few decades. Therefore, the aim of this paper is to provide a critical outside-in look at the emergence and rise of I4.0. Theoretically, these processes are viewed through the lens of management fashion, a theoretical perspective well suited to examinations of evolutionary trajectories of management concepts and ideas. The findings indicate that the I4.0 concept has quickly become highly popular and is dominating much of the popular management discourse. The concept has migrated out of the specialized manufacturing discourse to become a more general concept with mainstream appeal and applicability, evidenced by a multitude of neologisms such as Work 4.0 and Innovation 4.0. The numbers 4.0 have spread in a meme-like fashion, evidenced by the fact that the combination of a noun and the numbers 4.0 are used to signal and usher in discussions about the future of business and society. While there is much evidence that clearly shows that the concept has had a wide-ranging impact at the discursive level, the currently available research is less clear about what impact the concept has had so far on industries and organizations worldwide.

ACS Style

Dag Øivind Madsen. The Emergence and Rise of Industry 4.0 Viewed through the Lens of Management Fashion Theory. Administrative Sciences 2019, 9, 71 .

AMA Style

Dag Øivind Madsen. The Emergence and Rise of Industry 4.0 Viewed through the Lens of Management Fashion Theory. Administrative Sciences. 2019; 9 (3):71.

Chicago/Turabian Style

Dag Øivind Madsen. 2019. "The Emergence and Rise of Industry 4.0 Viewed through the Lens of Management Fashion Theory." Administrative Sciences 9, no. 3: 71.

Earlycite article
Published: 15 July 2019 in Journal of Business Strategy
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Purpose Big Data is disrupting the fashion retail industry and revolutionising the traditional fashion business models. Nowadays, leading fashion brands and new start-ups are actively engaging with Big Data analytics to enhance their operations and maximise on profitability. In hope of motivating and providing direction to fashion retail managers, industry experts, and academics alike, the purpose of this paper is to consider the most recent and trending applications of Big Data in fashion retailing with the aim of concisely summarising the industry’s current position and status. Design/methodology/approach This conceptual paper provides a brief introduction to the emerging topic of Big Data in fashion retailing by briefly synthesising findings from industry, market and academic research. Findings Most existing fashion brands are yet to fully engage with Big Data. The authors find that the main reasons underlying the application of Big Data analytics in fashion are trend prediction, waste reduction, consumer experience, consumer engagement and marketing, better quality control, less counterfeits and shortening of supply chains. The authors also identify key challenges which must be overcome for the most fashionable industry to be able to capitalize on Big Data to understand and predict fashion consumer behaviour. Research limitations/implications The brief synthesis provides a foundation for future investigations into the use of Big Data in fashion retailing. Originality/value This paper serves as an up-to-date introduction to how Big Data can transform fashion retailing and can act as a sound reference guide for fashion industry managers and professionals grappling with Big Data-related issues.

ACS Style

Emmanuel Sirimal Silva; Hossein Hassani; Dag Øivind Madsen. Big Data in fashion: transforming the retail sector. Journal of Business Strategy 2019, 41, 21 -27.

AMA Style

Emmanuel Sirimal Silva, Hossein Hassani, Dag Øivind Madsen. Big Data in fashion: transforming the retail sector. Journal of Business Strategy. 2019; 41 (4):21-27.

Chicago/Turabian Style

Emmanuel Sirimal Silva; Hossein Hassani; Dag Øivind Madsen. 2019. "Big Data in fashion: transforming the retail sector." Journal of Business Strategy 41, no. 4: 21-27.

Journal article
Published: 03 June 2019 in Sustainability
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Even though Lean is a management concept with roots stretching back several decades, it did not take off on a large scale in Norway until around 2010. Since then, Lean has received frequent attention in the Norwegian media, and recent surveys indicate that the diffusion and popularity of Lean can be considered relatively high in both the private and public sectors. This article focuses on the sustainability of Lean as a management practice in Norway. The Google dictionary defines the term “sustainability” as “the ability to be maintained at a certain rate or level.” The article therefore seeks to examine the evolution in the diffusion and use of the Lean concept in Norway in the period 2015–2017. For this purpose, we draw on data from two surveys administered in 2015 and 2017, as well as a small number of follow-up interviews carried out in 2017. The results generally show that the diffusion rate in Norway appears to be relatively stable, and Lean users appear to have a very positive perception of the concept, which indicates that the Lean concept currently has an institutionalised position as a management practice in Norway. Therefore, the evolution pattern of Lean in Norway differs from what has been observed in other countries where the concept appears to be on a downward trajectory in terms of its popularity. Moreover, the results reveal considerable variation in terms of how Lean is interpreted, understood and used in practice, for instance, when it comes to abstraction levels and the use of different Lean-related principles and tools. Overall, the results have several theoretical and methodological implications for future studies on the diffusion, use and long-term sustainability of popular management concepts such as Lean.

ACS Style

Dag Øivind Madsen; Terje Berg; Tonny Stenheim; Janne Vagnild Moum; Inger Overland Bordewich; Maria Storsveen. The Long-term Sustainability of Lean as a Management Practice: Survey Evidence on Diffusion and Use of the Concept in Norway in the Period 2015–2017. Sustainability 2019, 11, 3120 .

AMA Style

Dag Øivind Madsen, Terje Berg, Tonny Stenheim, Janne Vagnild Moum, Inger Overland Bordewich, Maria Storsveen. The Long-term Sustainability of Lean as a Management Practice: Survey Evidence on Diffusion and Use of the Concept in Norway in the Period 2015–2017. Sustainability. 2019; 11 (11):3120.

Chicago/Turabian Style

Dag Øivind Madsen; Terje Berg; Tonny Stenheim; Janne Vagnild Moum; Inger Overland Bordewich; Maria Storsveen. 2019. "The Long-term Sustainability of Lean as a Management Practice: Survey Evidence on Diffusion and Use of the Concept in Norway in the Period 2015–2017." Sustainability 11, no. 11: 3120.

Journal article
Published: 14 May 2019 in Social Sciences
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The Balanced Scorecard (BSC) has over the last two and a half decades received much attention as a management model for both private and public sector organizations. However, the BSC concept’s use and application in local governments and municipalities remains relatively understudied. This is particularly the case for the Norwegian context. Therefore, the aim of this article is to conduct a descriptive analysis of the diffusion and implementation of the BSC in the Norwegian municipality sector. The article draws on two sources of data: (1) an electronic survey sent to all 428 municipalities in Norway, yielding a response rate of 26%, and (2) follow-up interviews with representatives from 15 municipalities. In the empirical analysis, the article first provides an overall overview of patterns related to the diffusion and implementation of the BSC in the Norwegian municipality sector. With respect to BSC diffusion and implementation, the data show that the BSC is still widely used among Norwegian municipalities and has not yet entered a clear downturn phase. With respect to adoption and implementation, a more fine-grained analysis of five categories of respondents (non-adopters, planners, implementers, current users, ex-users) is also carried out, focusing on the motives, perceptions and applications of the concept. The analysis reveals considerable variation when it comes to perceptions and experiences associated with BSC adoption and implementation.

ACS Style

Dag Øivind Madsen; Blerim Azizi; Albert Rushiti; Tonny Stenheim. The Diffusion and Implementation of the Balanced Scorecard in the Norwegian Municipality Sector: A Descriptive Analysis. Social Sciences 2019, 8, 152 .

AMA Style

Dag Øivind Madsen, Blerim Azizi, Albert Rushiti, Tonny Stenheim. The Diffusion and Implementation of the Balanced Scorecard in the Norwegian Municipality Sector: A Descriptive Analysis. Social Sciences. 2019; 8 (5):152.

Chicago/Turabian Style

Dag Øivind Madsen; Blerim Azizi; Albert Rushiti; Tonny Stenheim. 2019. "The Diffusion and Implementation of the Balanced Scorecard in the Norwegian Municipality Sector: A Descriptive Analysis." Social Sciences 8, no. 5: 152.

Journal article
Published: 04 April 2019 in Social Sciences
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This paper aims to discuss the current state of Google Trends as a useful tool for fashion consumer analytics, show the importance of being able to forecast fashion consumer trends and then presents a univariate forecast evaluation of fashion consumer Google Trends to motivate more academic research in this subject area. Using Burberry—a British luxury fashion house—as an example, we compare several parametric and nonparametric forecasting techniques to determine the best univariate forecasting model for “Burberry” Google Trends. In addition, we also introduce singular spectrum analysis as a useful tool for denoising fashion consumer Google Trends and apply a recently developed hybrid neural network model to generate forecasts. Our initial results indicate that there is no single univariate model (out of ARIMA, exponential smoothing, TBATS, and neural network autoregression) that can provide the best forecast of fashion consumer Google Trends for Burberry across all horizons. In fact, we find neural network autoregression (NNAR) to be the worst contender. We then seek to improve the accuracy of NNAR forecasts for fashion consumer Google Trends via the introduction of singular spectrum analysis for noise reduction in fashion data. The hybrid neural network model (Denoised NNAR) succeeds in outperforming all competing models across all horizons, with a majority of statistically significant outcomes at providing the best forecast for Burberry’s highly seasonal fashion consumer Google Trends. In an era of big data, we show the usefulness of Google Trends, denoising and forecasting consumer behaviour for the fashion industry.

ACS Style

Emmanuel Sirimal Silva; Hossein Hassani; Dag Øivind Madsen; Liz Gee. Googling Fashion: Forecasting Fashion Consumer Behaviour Using Google Trends. Social Sciences 2019, 8, 111 .

AMA Style

Emmanuel Sirimal Silva, Hossein Hassani, Dag Øivind Madsen, Liz Gee. Googling Fashion: Forecasting Fashion Consumer Behaviour Using Google Trends. Social Sciences. 2019; 8 (4):111.

Chicago/Turabian Style

Emmanuel Sirimal Silva; Hossein Hassani; Dag Øivind Madsen; Liz Gee. 2019. "Googling Fashion: Forecasting Fashion Consumer Behaviour Using Google Trends." Social Sciences 8, no. 4: 111.