{"id":"https://openalex.org/W755776308","doi":null,"title":"The Valuable Organisation : A study of how activities are calculated, controlled and made valuable","display_name":"The Valuable Organisation : A study of how activities are calculated, controlled and made valuable","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W755776308","mag":"755776308"},"language":"en","primary_location":{"id":"mag:755776308","doi":null,"is_oa":false,"landing_page_url":"https://ex.hhs.se/dissertations/825994-FULLTEXT01.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"dissertation","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5028426024","display_name":"Carl Henning Christner","orcid":"https://orcid.org/0000-0003-1428-529X","observed_orcids":["https://orcid.org/0000-0003-1428-529X"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Carl Henning Christner","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5028426024"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9839000105857849,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9839000105857849,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10344","display_name":"Management and Organizational Studies","score":0.012400000356137753,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0027000000700354576,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/value-creation","display_name":"value creation","score":0.5619999766349792},{"id":"https://openalex.org/keywords/business-strategy","display_name":"business strategy","score":0.6209999918937683},{"id":"https://openalex.org/keywords/product-development","display_name":"product development","score":0.996999979019165},{"id":"https://openalex.org/keywords/production-management","display_name":"production management","score":0.7450000047683716},{"id":"https://openalex.org/keywords/framing","display_name":"framing","score":0.5690000057220459},{"id":"https://openalex.org/keywords/economic-calculation","display_name":"economic calculation","score":0.6549999713897705},{"id":"https://openalex.org/keywords/accounting-and-control","display_name":"accounting and control","score":0.6729999780654907},{"id":"https://openalex.org/keywords/multinational-manufacturing-companies","display_name":"multinational manufacturing companies","score":0.6570000052452087},{"id":"https://openalex.org/keywords/performance-measurement","display_name":"performance measurement","score":0.4950000047683716}],"concepts":[{"id":"https://openalex.org/C169087156","wikidata":"https://www.wikidata.org/wiki/Q2131593","display_name":"Framing (construction)","level":2,"score":0.6014915704727173},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.5097138285636902},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.4835336208343506},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.3788115978240967},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.35572659969329834},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.31516018509864807},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.28267842531204224},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.15286967158317566},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C66938386","wikidata":"https://www.wikidata.org/wiki/Q633538","display_name":"Structural engineering","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:755776308","doi":null,"is_oa":false,"landing_page_url":"https://ex.hhs.se/dissertations/825994-FULLTEXT01.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":236,"referenced_works":["https://openalex.org/W7979981","https://openalex.org/W27012469","https://openalex.org/W81413579","https://openalex.org/W176426211","https://openalex.org/W179803164","https://openalex.org/W264818536","https://openalex.org/W312730803","https://openalex.org/W322611509","https://openalex.org/W560811547","https://openalex.org/W564261597","https://openalex.org/W567748077","https://openalex.org/W578695027","https://openalex.org/W624638691","https://openalex.org/W624689593","https://openalex.org/W635507760","https://openalex.org/W1251788335","https://openalex.org/W1485436723","https://openalex.org/W1490781083","https://openalex.org/W1495861161","https://openalex.org/W1499069885","https://openalex.org/W1500402109","https://openalex.org/W1505563434","https://openalex.org/W1507197262","https://openalex.org/W1507213316","https://openalex.org/W1523079103","https://openalex.org/W1523271407","https://openalex.org/W1534578808","https://openalex.org/W1537984582","https://openalex.org/W1541311944","https://openalex.org/W1541466542","https://openalex.org/W1542604417","https://openalex.org/W1542826635","https://openalex.org/W1546529363","https://openalex.org/W1549495080","https://openalex.org/W1549534327","https://openalex.org/W1552007078","https://openalex.org/W1553123493","https://openalex.org/W1555012190","https://openalex.org/W1555302140","https://openalex.org/W1556064267","https://openalex.org/W1556808170","https://openalex.org/W1559400250","https://openalex.org/W1563103598","https://openalex.org/W1564010203","https://openalex.org/W1570573524","https://openalex.org/W1573291960","https://openalex.org/W1578807507","https://openalex.org/W1583067148","https://openalex.org/W1587639236","https://openalex.org/W1587861910","https://openalex.org/W1593348544","https://openalex.org/W1597572790","https://openalex.org/W1607640805","https://openalex.org/W1644932108","https://openalex.org/W1681318493","https://openalex.org/W1683027259","https://openalex.org/W1811665093","https://openalex.org/W1901261129","https://openalex.org/W1906013423","https://openalex.org/W1912093724","https://openalex.org/W1955934323","https://openalex.org/W1956321473","https://openalex.org/W1963631443","https://openalex.org/W1964295097","https://openalex.org/W1965466053","https://openalex.org/W1965735059","https://openalex.org/W1965844653","https://openalex.org/W1967625129","https://openalex.org/W1967894099","https://openalex.org/W1968366844","https://openalex.org/W1969243091","https://openalex.org/W1970760462","https://openalex.org/W1971183349","https://openalex.org/W1973056197","https://openalex.org/W1975507250","https://openalex.org/W1975675608","https://openalex.org/W1978500325","https://openalex.org/W1978990861","https://openalex.org/W1979161136","https://openalex.org/W1982411913","https://openalex.org/W1983743282","https://openalex.org/W1985579102","https://openalex.org/W1987155569","https://openalex.org/W1990216617","https://openalex.org/W1990679965","https://openalex.org/W1993834880","https://openalex.org/W1995482158","https://openalex.org/W1996329361","https://openalex.org/W1996934409","https://openalex.org/W1997810340","https://openalex.org/W1998766623","https://openalex.org/W2000007266","https://openalex.org/W2000453458","https://openalex.org/W2000940812","https://openalex.org/W2000990149","https://openalex.org/W2001555821","https://openalex.org/W2003723235","https://openalex.org/W2004467718","https://openalex.org/W2004703097","https://openalex.org/W2005112752","https://openalex.org/W2005721219","https://openalex.org/W2006018275","https://openalex.org/W2006271697","https://openalex.org/W2007870489","https://openalex.org/W2008934558","https://openalex.org/W2009146663","https://openalex.org/W2010622099","https://openalex.org/W2012501065","https://openalex.org/W2015299788","https://openalex.org/W2015346639","https://openalex.org/W2015706988","https://openalex.org/W2016634442","https://openalex.org/W2018033960","https://openalex.org/W2018798650","https://openalex.org/W2020143031","https://openalex.org/W2021998775","https://openalex.org/W2022010336","https://openalex.org/W2025502250","https://openalex.org/W2026554214","https://openalex.org/W2032280823","https://openalex.org/W2033170797","https://openalex.org/W2033540244","https://openalex.org/W2035029990","https://openalex.org/W2035311503","https://openalex.org/W2036479327","https://openalex.org/W2038370234","https://openalex.org/W2038420893","https://openalex.org/W2038608488","https://openalex.org/W2041759386","https://openalex.org/W2042349004","https://openalex.org/W2043262320","https://openalex.org/W2044263051","https://openalex.org/W2044791532","https://openalex.org/W2044950274","https://openalex.org/W2048712276","https://openalex.org/W2054024875","https://openalex.org/W2054534916","https://openalex.org/W2054652321","https://openalex.org/W2054870837","https://openalex.org/W2055600747","https://openalex.org/W2055879990","https://openalex.org/W2060322405","https://openalex.org/W2061267375","https://openalex.org/W2066256580","https://openalex.org/W2066421325","https://openalex.org/W2069036353","https://openalex.org/W2070271651","https://openalex.org/W2070326789","https://openalex.org/W2070510916","https://openalex.org/W2070717504","https://openalex.org/W2071413265","https://openalex.org/W2072612324","https://openalex.org/W2073036511","https://openalex.org/W2078941804","https://openalex.org/W2082539817","https://openalex.org/W2083298775","https://openalex.org/W2083517327","https://openalex.org/W2086723510","https://openalex.org/W2087469775","https://openalex.org/W2088233552","https://openalex.org/W2088508481","https://openalex.org/W2089509301","https://openalex.org/W2089870364","https://openalex.org/W2091155871","https://openalex.org/W2095975515","https://openalex.org/W2096512684","https://openalex.org/W2096559165","https://openalex.org/W2097040625","https://openalex.org/W2104933111","https://openalex.org/W2110235569","https://openalex.org/W2112665591","https://openalex.org/W2117115634","https://openalex.org/W2119358859","https://openalex.org/W2120067590","https://openalex.org/W2121685900","https://openalex.org/W2125489254","https://openalex.org/W2125913180","https://openalex.org/W2127668552","https://openalex.org/W2128978915","https://openalex.org/W2129100796","https://openalex.org/W2131152376","https://openalex.org/W2131912115","https://openalex.org/W2133778821","https://openalex.org/W2134096661","https://openalex.org/W2135578072","https://openalex.org/W2136563227","https://openalex.org/W2139628175","https://openalex.org/W2140187566","https://openalex.org/W2141557742","https://openalex.org/W2142741101","https://openalex.org/W2143488771","https://openalex.org/W2144121152","https://openalex.org/W2144452151","https://openalex.org/W2145076304","https://openalex.org/W2145151830","https://openalex.org/W2147619096","https://openalex.org/W2152124349","https://openalex.org/W2153381299","https://openalex.org/W2158916449","https://openalex.org/W2162223647","https://openalex.org/W2165468268","https://openalex.org/W2165673991","https://openalex.org/W2167757977","https://openalex.org/W2167821110","https://openalex.org/W2168302333","https://openalex.org/W2169970112","https://openalex.org/W2242764610","https://openalex.org/W2291682078","https://openalex.org/W2316920484","https://openalex.org/W2332086916","https://openalex.org/W2333447709","https://openalex.org/W2481064344","https://openalex.org/W2486247900","https://openalex.org/W2499986145","https://openalex.org/W2500365315","https://openalex.org/W2518728648","https://openalex.org/W2588831772","https://openalex.org/W2612572466","https://openalex.org/W2764436181","https://openalex.org/W2764559181","https://openalex.org/W2764707288","https://openalex.org/W2764895353","https://openalex.org/W2765068257","https://openalex.org/W2796254303","https://openalex.org/W2905658921","https://openalex.org/W2972425847","https://openalex.org/W2975147934","https://openalex.org/W3021920771","https://openalex.org/W3121178381","https://openalex.org/W3121733912","https://openalex.org/W3122859634","https://openalex.org/W3125362379","https://openalex.org/W3125898175","https://openalex.org/W3126139092","https://openalex.org/W3151727758","https://openalex.org/W4232883390"],"related_works":["https://openalex.org/W2236435027","https://openalex.org/W1986414693","https://openalex.org/W4254405447","https://openalex.org/W1643359885","https://openalex.org/W1974202529","https://openalex.org/W6995570758","https://openalex.org/W2254506246","https://openalex.org/W7127048078","https://openalex.org/W2919787871","https://openalex.org/W603332734"],"abstract_inverted_index":{"This":[0,11],"thesis":[1,76,193],"asks":[2],"the":[3,15,55,115,118,139,145,148,179,187,224,233],"question:":[4],"how":[5,68,78,85,94,154,167,200,218],"do":[6],"organisational":[7,20,86,95,126,168],"activities":[8,35,87,96,169],"become":[9,88,97,170],"valuable?":[10],"is":[12,99,161,207],"one":[13],"of":[14,25,31,57,93,123,150,166,178,190,199,222,226,236],"most":[16],"central":[17,125],"questions":[18,44,221],"in":[19,54,90,107,142,186,209,228],"life.":[21],"Members":[22],"and":[23,36,50,59,67,84,120,132,158,184,205],"students":[24],"organisations":[26,38,79],"devote":[27],"a":[28,71,102,108],"great":[29],"deal":[30,80],"time":[32],"pondering":[33],"what":[34,47],"strategies":[37],"should":[39],"pursue.":[40],"They":[41],"tackle":[42],"practical":[43],"such":[45,82],"as":[46],"performance":[48],"measures":[49],"standards":[51],"to":[52,63,65,69,152,219],"use":[53],"evaluation":[56],"people":[58],"activities,":[60],"which":[61],"products":[62],"bring":[64],"market,":[66],"define":[70],"valuable":[72,89,98,171],"balance":[73],"sheet.":[74],"The":[75,192],"investigates":[77],"with":[81],"questions,":[83],"practice.The":[91],"question":[92],"addressed":[100],"using":[101],"three-part":[103],"longitudinal":[104],"case":[105],"study":[106,116],"listed":[109],"multinational":[110],"manufacturing":[111],"company.":[112],"In":[113,211],"particular,":[114,212],"traces":[117],"multiple":[119],"changing":[121],"valuations":[122,159],"three":[124],"activities:":[127],"corporate":[128],"strategy,":[129],"product":[130],"development":[131],"production.":[133],"Drawing":[134],"on":[135],"recent":[136],"work":[137],"within":[138],"technological":[140],"turn":[141],"economic":[143,201],"sociology,":[144],"analysis":[146,227],"uses":[147],"concept":[149],"framing":[151],"explain":[153],"calculative":[155],"agencies":[156],"emerge":[157],"change.It":[160],"argued":[162],"that":[163],"this":[164],"conceptualisation":[165],"has":[172],"implications":[173],"for":[174,195,217],"established":[175],"theoretical":[176],"understandings":[177],"relationship":[180],"between":[181],"accounting,":[182],"control":[183,206],"value":[185,223],"social":[188],"studies":[189],"accounting.":[191],"argues":[194],"an":[196,215],"alternative":[197],"understanding":[198],"calculations":[202],"are":[203],"performed":[204],"exercised":[208],"practice.":[210],"it":[213],"proposes":[214],"approach":[216],"make":[220],"focus":[225],"accounting":[229],"research,":[230],"without":[231],"taking":[232],"vantage":[234],"point":[235],"any":[237],"implied":[238],"centre.":[239]},"counts_by_year":[{"year":2022,"cited_by_count":1},{"year":2019,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}