Kim has a master in business administration from Örebro University. He completed his studies in the fall of 2014, and was employed as a research assistant in a project within the Academy of Management Accounting and Control in Central Government (AES) at Stockholm Business School. In autumn 2015, Kim was admitted to the doctoral program at SBS.

Kim Eriksson with his thesis "Anordna styrning - tillblivelse av en mångfald styrteknologier"

Pictures from the dissertation that was conducted in Aula Magna, where the audience participated via zoom.

Three questions for Kim

How did you choose your subject for the dissertation?

In the thesis I analyze how a multiplicity of management controls comes to exist in an organization. There are several reasons for choosing the subject. One reason was that during my first encounter with the organization, which later would become the case organization, a variety of aspects was being presented and described as controlling in the organization. This meeting raised a couple of questions. One of these questions was: why is it that so much is described as controlling in an organization? Another reason was that management control studies have to a large extent focused on the consequences of different management control technologies. The question of how a multiplicity of management controls comes to exist in an organization is rarely posed and answered. There were of course other reasons for choosing the subject, but these two reasons stand out.

Can you tell us something about the conclusions you made in your dissertation?

A couple of arguments are made for how a multiplicity of management control technologies comes to exist in an organization. One argument is that different management control technologies are systematically added over time. This argument is explained through three interrelated aspects. These are (i) a mix of changes and processes that are interwoven (proactive, reactive, and reproductive). (ii) Different management control technologies coexist through an interplay of similarities (e.g. content in the control technologies is recurring) and differences (e.g. control technologies are related to different issues), which I have chosen to call recognition. (iii) The different management control technologies are also linked to a reference point (which empirically constitutes a striving for holism) that enables management control technologies to coexist. These three explanations, I argue, help to highlight the variety of rationales, processes of change, and arguments that become interweaved and contribute to the emergence of a multiplicity of management controls.

What has been easy or difficult in the work on the dissertation?

A challenge during the work with the thesis has been to be in a state of uncertainty. Meaning, not knowing what the thesis will contribute to, and what specific discussion in the research community that the thesis will be a part of. In other words, a challenge was to be in a state of not knowing. This state of not knowing, on the other hand, stimulates curiosity, which has been one of the most fun and rewarding parts of working with the thesis.

Read more about the thesis "Anordna styrning - tillblivelse av en mångfald styrteknologier" in DiVA.