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74

Scapens, R.W. och M. Jazayeri (2003): ”ERP systems and management

accounting change: opportunities or impacts? A research note”,

European

Accounting Review

, 12 (1), 201–233.

Sheridan, T. (1998): ”The Changing Shape of the Finance Function”,

Management Accounting

, February, pp.18–20.

Simon, H.A., Guetzkov, H., Kozmetsky, G. och G. Tyndall, G. (1954):

Centralization vs. Decentralization in Organizing the Controller’s

Department.

New York, The Controllership Foundation.

Sorensen, J.E. (2009):

Management accountants in the United States:

practitioner and academic views of recent developments.

I: Chapman, C.S.,

Hopwood, A.G. och M.D. Shields (Eds.),

Handbook of Management

Accounting Research

. Amsterdam, Elsevier, pp. 1271–1296.

Statskontoret (2009):

Den nya Försäkringskassan – i rätt riktning men långt

kvar

, 2009:19.

Tamm Hallström, K. och R. Thedvall (2014 i tryck): ”Managing

Administrative Reform through Language Work. Implementing Lean in

Swedish Public Sector Organisations”,

Scandinavian Journal of Public

Admininstration

.

Tillmann, K. och A. Goddard (2008): ”Strategic management accounting

and sense-making in a multinational company”,

Management Accounting

Research

, 19 (1), 80–102.

Vaivio, J. (2006): ”The business controller, non-financial measurement and

tacit knowledge”,

The Finnish Journal of Business Economics

, No.

2

, pp.

194-212.

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, nedladdad 2014-09-05.

Yazdifar, H. och M. Tsamenyi (2005): ”Management Accounting Change

and the Changing Roles of Management Accountants: A Comparative

Analysis Between Dependent and Independent Organizations”,

Journal of

Accounting & Organizational Change

, Vol. 1, No. 2, pp. 180–98.

Yi, M. och M. Tayles (2009): ”On the emergence of strategic management

accounting: an institutional perspective”,

Accounting and Business

Research

, 39 (5), 473–495.

Zoni, L. och K.A. Merchant (2007): ”Controller Involvement in

Management: An Empirical Study in Large Italian Corporations”,

Journal of

Accounting & Organizational Change

, Vol. 3, No. 1, pp. 29–43.