Financial support for the research on which the book is based has been received from the Swedish Research Council and the Jan Wallander and Tom Hedelius Foundation, as well as the Tore Browaldh Foundation. We are most grateful to our funders. We are also very thankful to a number of people who in different ways have helped to refine and develop the ideas presented in the book. Econ. Lic. Per-Ove Zetterlund, Director at PricewaterhouseCoopers in Stockholm, provided us with many detailed comments, especially on our discussion of financial instruments. Dr. Niklas Sandell, Assistant professor at Lund University, posed intriguing questions which helped us clarify our thoughts and reasoning.
We have also received comments and suggestions on the working paper that was our first attempt to present the ideas that the book is built on (Nilsson and Stockenstrand 2013). We would like to thank the participants at the European Network for Research in Organisational and Accounting Change (ENROAC) in Jyva¨skyla¨ and the 22nd Nordic Academy of Management Conference (NFF) in Reykjavik. We are particularly grateful for the many valuable comments from members of the Centre for Empirical Research on Organizational Control (CEROC) at O ¨ rebro University. The interactions with our PhD candidates—Jason Crawford, Shruti Kashyap and Marcus Tirme´n—have also been an inspiration. The practitioners interviewed in the explorative study have been instrumental for our comprehension of the intricacies of the relationship between financial accounting and management control—thank you for sharing your knowledge with us. Finally, we would like to thank Dr Donald MacQueen for his assistance in editing the language.
1 The Objectives of Financial Accounting and Management Control
2 Theoretical Foundations
3 Financial Accounting Standards: Some Examples
4 How Financial Accounting Affects Management Control
5 Concluding Reflections